Bill Text: IL HB0341 | 2023-2024 | 103rd General Assembly | Engrossed

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Bill Title: Amends the School Code. In the statement of affairs provisions, provides that, instead of completing, submitting, and making available a statement of affairs or any other summary, statement, or report required under the amended provision, a school district shall annually post on its Internet website a copy of its annual financial report, a report of all compensation paid to non-certified district staff during the year, and a report of all payments made to vendors during the year. Makes conforming changes.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Engrossed) 2024-06-26 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [HB0341 Detail]

Download: Illinois-2023-HB0341-Engrossed.html

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AN ACT concerning education.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The School Code is amended by changing Sections
10-17 and 10-20.44 as follows:
(105 ILCS 5/10-17) (from Ch. 122, par. 10-17)
Sec. 10-17. Reporting Statement of affairs.
(a) In Class I or Class II county school units the school
board may use either a cash basis or accrual system of
accounting; however, any board so electing to use the accrual
system may not change to a cash basis without the permission of
the State Board of Education.
School Boards using either a cash basis or accrual system
of accounting shall maintain records showing the assets,
liabilities and fund balances in such minimum forms as may be
prescribed by the State Board of Education. Such boards shall
make available to the public a statement of the affairs of the
district prior to December 1 annually by submitting the
statement of affairs in such form as may be prescribed by the
State Board of Education for posting on the State Board of
Education's Internet website, by having copies of the
statement of affairs available in the main administrative
office of the district, and by publishing in a newspaper of

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general circulation published in the school district an annual
statement of affairs summary containing at a minimum all of
the following information:
(1) A summary statement of operations for all funds of
the district, as excerpted from the statement of affairs
filed with the State Board of Education. The summary
statement must include a listing of all moneys received by
the district, indicating the total amounts, in the
aggregate, each fund of the district received, with a
general statement concerning the source of receipts.
(2) Except as provided in subdivision (3) of this
subsection (a), a listing of all moneys paid out by the
district where the total amount paid during the fiscal
year exceeds $2,500 in the aggregate per person, giving
the name of each person to whom moneys were paid and the
total paid to each person.
(3) A listing of all personnel, by name, with an
annual fiscal year gross payment in the categories set
forth in subdivisions 1 and 2 of subsection (c) of this
Section.
In this Section, "newspaper of general circulation" means a
newspaper of general circulation published in the school
district, or, if no newspaper is published in the school
district, a newspaper published in the county where the school
district is located or, if no newspaper is published in the
county, a newspaper published in the educational service

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region where the regional superintendent of schools has
supervision and control of the school district. The submission
to the State Board of Education shall include an assurance
that the statement of affairs has been made available in the
main administrative office of the school district and that the
required notice has been published in accordance with this
Section.
After December 15 annually, upon 10 days prior written
notice to the school district, the State Board of Education
may discontinue the processing of payments to the State
Comptroller's office on behalf of any school district that is
not in compliance with the requirements imposed by this
Section. The State Board of Education shall resume the
processing of payments to the State Comptroller's Office on
behalf of the school district once the district is in
compliance with the requirements imposed by this Section.
The State Board of Education must post, on or before
January 15, all statements of affairs timely received from
school districts.
(b) (Blank). When any school district is the
administrative district for several school districts operating
under a joint agreement as authorized by this Code, no
receipts or disbursements accruing, received or paid out by
that school district as such an administrative district shall
be included in the statement of affairs of the district
required by this Section. However, that district shall have

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prepared and made available to the public, in accordance with
subsection (a) of this Section, in the same manner and subject
to the same requirements as are provided in this Section for
the statement of affairs of that district, a statement showing
the cash receipts and disbursements by funds (or the revenue,
expenses and financial position, if the accrual system of
accounting is used) of the district as such administrative
district, in the form prescribed by the State Board of
Education. The costs of publishing the notice and summary of
this separate statement prepared by such an administrative
district shall be apportioned among and paid by the
participating districts in the same manner as other costs and
expenses accruing to those districts jointly.
School districts on a cash basis shall have prepared and
made available to the public, in accordance with subsection
(a) of this Section, a statement showing the cash receipts and
disbursements by funds in the form prescribed by the State
Board of Education.
School districts using the accrual system of accounting
shall have prepared and made available to the public, in
accordance with subsection (a) of this Section, a statement of
revenue and expenses and a statement of financial position in
the form prescribed by the State Board of Education.
In Class II county school units such statement shall be
prepared and made available to the public, in accordance with
subsection (a) of this Section, by the township treasurer of

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the unit within which such districts are located, except with
respect to the school board of any school district that no
longer is subject to the jurisdiction and authority of a
township treasurer or trustees of schools of a township
because the district has withdrawn from the jurisdiction and
authority of the township treasurer and trustees of schools of
the township or because those offices have been abolished as
provided in subsection (b) or (c) of Section 5-1, and as to
each such school district the statement required by this
Section shall be prepared and made available to the public, in
accordance with subsection (a) of this Section, by the school
board of such district in the same manner as required for
school boards of school districts situated in Class I county
school units.
(c) (Blank). The statement of affairs required pursuant to
this Section shall contain such information as may be required
by the State Board of Education, including:
1. Annual fiscal year gross payment for certificated
personnel to be shown by name, listing each employee in
one of the following categories:
(a) Under $25,000
(b) $25,000 to $39,999
(c) $40,000 to $59,999
(d) $60,000 to $89,999
(e) $90,000 and over
2. Annual fiscal year payment for non-certificated

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personnel to be shown by name, listing each employee in
one of the following categories:
(a) Under $25,000
(b) $25,000 to $39,999
(c) $40,000 to $59,999
(d) $60,000 and over
3. In addition to wages and salaries all other moneys
in the aggregate paid to recipients of $1,000 or more,
giving the name of the person, firm or corporation and the
total amount received by each.
4. Approximate size of school district in square
miles.
5. Number of school attendance centers.
6. Numbers of employees as follows:
(a) Full-time certificated employees;
(b) Part-time certificated employees;
(c) Full-time non-certificated employees;
(d) Part-time non-certificated employees.
7. Numbers of pupils as follows:
(a) Enrolled by grades;
(b) Total enrolled;
(c) Average daily attendance.
8. Assessed valuation as follows:
(a) Total of the district;
(b) Per pupil in average daily attendance.
9. Tax rate for each district fund.

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10. District financial obligation at the close of the
fiscal year as follows:
(a) Teachers' orders outstanding;
(b) Anticipation warrants outstanding for each
fund.
11. Total bonded debt at the close of the fiscal year.
12. Percent of bonding power obligated currently.
13. Value of capital assets of the district including:
(a) Land;
(b) Buildings;
(c) Equipment.
14. Total amount of investments each fund.
15. Change in net cash position from the previous
report period for each district fund.
In addition to the above report, a report of expenditures
in the aggregate paid on behalf of recipients of $500 or more,
giving the name of the person, firm or corporation and the
total amount received by each shall be available in the school
district office for public inspection. This listing shall
include all wages, salaries and expenditures over $500
expended from any revolving fund maintained by the district.
Any resident of the school district may receive a copy of this
report, upon request, by paying a reasonable charge to defray
the costs of preparing such copy.
(d) A school district shall post on the district's
Internet website, on or before December 31 of each year, a copy

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of the district's annual financial report, a report of all
compensation paid to non-certified district staff during the
year, and a report of all payments made to vendors during the
year.
(e) This Section does not apply to cities having a
population exceeding 500,000.
(Source: P.A. 94-875, eff. 7-1-06.)
(105 ILCS 5/10-20.44)
Sec. 10-20.44. Report on contracts.
(a) This Section applies to all school districts,
including a school district organized under Article 34 of this
Code.
(b) A school board must list on the district's Internet
website, if any, all contracts over $25,000 and any contract
that the school board enters into with an exclusive bargaining
representative.
(c) Each year, in conjunction with the submission of the
Statement of Affairs to the State Board of Education prior to
December 1, provided for in Section 10-17, each school
district shall submit to the State Board of Education an
annual report on all contracts over $25,000 awarded by the
school district during the previous fiscal year. The report
shall include at least the following:
(1) the total number of all contracts awarded by the
school district;

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(2) the total value of all contracts awarded;
(3) the number of contracts awarded to minority-owned
businesses, women-owned businesses, and businesses owned
by persons with disabilities, as defined in the Business
Enterprise for Minorities, Women, and Persons with
Disabilities Act, and locally owned businesses; and
(4) the total value of contracts awarded to
minority-owned businesses, women-owned businesses, and
businesses owned by persons with disabilities, as defined
in the Business Enterprise for Minorities, Women, and
Persons with Disabilities Act, and locally owned
businesses.
The report shall be made available to the public,
including publication on the school district's Internet
website, if any.
(Source: P.A. 100-391, eff. 8-25-17.)