reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING › Section 100.100 - Annual Financial Reports

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Each annual financial report shall be prepared on forms specified by the State
			 Superintendent of Education and, in order to capture all financial information
			 required to be reported pursuant to Sections 2-3.11, 2-3.27, 3-15.1, 10-17,
			 10-20.21, 17-1, and 18-3 of the Code, as well as information required for
			 federal reports pursuant to
			 34 CFR
			 75.560,
			 75.561,
			 and 80.22 and by Circular 87 issued by the Office of Management and Budget,
			 shall include:
1) a balance sheet;
2) a basic financial statement;
3) a statement of revenues and other
			 financing sources and uses;
4) a
			 statement of expenditures and other disbursements;
5) a schedule of the taxes levied, received,
			 and receivable, as well as tax rates;
6) a schedule of capital assets and
			 depreciation;
7) a schedule of
			 long-term debt;
8) a schedule of
			 short-term debt; and
9) a schedule
			 of expenditures related to the determination of the indirect cost
			 rate.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING › Section 100.110 - Annual Audit Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
Pursuant to Section 2-3.17a of the School Code [105 ILCS
				5/2-3.17a ], audits of regional offices of education
				and intermediate service centers are the responsibility of the Auditor General.
				Each annual audit of any other entity subject to this Part shall be conducted
				in accordance with generally accepted governmental auditing standards, and each
				audit report shall state that the audit was performed in accordance with those
				standards.
a) Joint Agreements and
			 Class I or Class IIA School Districts
The scope of each audit performed with respect to a joint
				agreement or a Class I or Class IIA school district shall encompass at
				least:
1) all funds established by the
			 school board, including any revolving or petty cash funds (see Section
			 100.70 of this
			 Part);
2) all student activity
			 funds (see Section
			 100.80 of this
			 Part);
3) the statements and
			 schedules described in Section 100.100(a)(1)-(8), (10), and (11) of this
			 Part;
4) compliance with applicable
			 laws and regulations; and
5) review
			 and testing of the internal control structure.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING › Section 100.120 - Provisions Related to Debt

Current through Register Vol. 48, No. 28, July 12, 2024
a) For
			 purposes of Section 19-1(b) of the School Code [105
			 ILCS 5/19-1(b) ], the State
			 Superintendent of Education shall concur with a district's enrollment
			 projection and approve the need for additional school sites or building
			 facilities and the cost of these only when:
1) the enrollment information presented to
			 demonstrate that the level of growth required under Section 19-1(b)(1) of the
			 School Code consists of either:
A) a
			 comparison between actual enrollment figures for the current school year and
			 those for the immediately preceding school year from the same source (e.g., the
			 enrollment reported as of the last school day in September of those two
			 consecutive years); or
B) a
			 comparison between the actual enrollment figure for the current school year and
			 the estimated enrollment figure for the immediately following school year;
			 and
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 100 - REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING › Section 100.130 - Requirements Specific to Funds Received Pursuant to the American Recovery and Reinvestment Act of 2009 (ARRA), the Education Jobs Fund Program (Ed Jobs), the Race to the Top Program, and the Preschool Expansion Grant Program

Current through Register Vol. 48, No. 28, July 12, 2024
This Section applies only to funds received pursuant to
				P.L.
				111-5, the American Recovery and Reinvestment Act
				of 2009, the Race to the Top Program,
				P.L.
				111-226, which authorizes the Education Jobs Fund
				Program, and P.L.
				113-76, which authorizes the Preschool Development
				Grant - Preschool Expansion Grant Program (i.e., "Preschool Expansion").
a) Accounting; Treatment of Funds
1) Records of expenditures shall identify the
			 source of the ARRA, Ed Jobs, Race to the Top, or Preschool Expansion funds by
			 using the account numbers set forth in Table C of, as well as the applicable
			 funds, functions, and object classes, using the account numbers set forth in
			 Tables A, D, and F, respectively.
2) ARRA General State Aid funds received in
			 account number 4850 or 4870 (see Table C) may be deposited into any fund other
			 than the Working Cash Fund and may be spent for any lawful purpose, except as
			 limited by Section 14003 of the ARRA. That Section prohibits a local education
			 agency from using Education Stabilization funds for:
A) payment of maintenance costs;
B) stadiums or other facilities used
			 primarily for athletic contests, exhibitions, or other events for which
			 admission is charged to the general public;
C) purchasing or upgrading
			 vehicles;
D) improvements to
			 stand-alone facilities whose purpose is not the education of children,
			 including facilities housing central office administration, operations, or
			 logistical support functions; or
E)
			 school modernization, renovation, or repair that is inconsistent with State
			 law.
3) No Education
			 Stabilization funds or Government Services funds may be used to provide
			 financial assistance to students to attend private elementary or secondary
			 schools, unless the funds are used to provide special education and related
			 services to children with disabilities as authorized by the Individuals with
			 Disabilities Education Improvement Act. (Section 14011 of the ARRA)
4) Funds received under any other account
			 number in the range from 4851 through 4880, 4901 and 4902 shall be expended
			 only for the purposes authorized by the relevant federal law, regulations, and
			 guidance.
5) No Race to the Top
			 funds may be used for the costs associated with the administration of any
			 statewide summative assessment that may be incurred by a school district (e.g.,
			 substitutes, monitoring, preparation) nor for any of the items listed in
			 subsections (a)(2)(B) through (E).
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.20 - Transportation and Student Discipline

Current through Register Vol. 48, No. 28, July 12, 2024
a) Whenever a school district which provides
				transportation to a pupil requires that the pupil for disciplinary reasons
				serve a detention period either before or after the regular school day, the
				district shall provide transportation to the pupil unless the pupil's parent or
				guardian has agreed to provide the transportation necessary for the pupil to
				serve the detention period. The district may claim reimbursement for such
				transportation which it provides, as allowed in Section
				120.30
				of this Part.
b) When detention
				periods are scheduled for Saturdays or other days when students are not in
				attendance, the district is not obligated to provide transportation services
				and no reimbursement shall be available for any transportation
				provided.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.30 - Pupil Transportation Services Eligible for Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
Each school district that files a claim for State
				  reimbursement for pupil transportation shall be subject to the requirements of
				  this Subpart A in order to be eligible for such reimbursement. Pupil
				  transportation services eligible for reimbursement are listed below:
a) Regular Pupil Transportation Services for
				Pupils in Kindergarten or Any of Grades 1 through 12
1) Transportation services provided for
				pupils residing at a distance of 11/2 miles or more from the attendance center
				to which they are assigned.
A)
The
				distance shall be measured from the exit of the property where the pupil
				resides to the point where pupils are normally unloaded at the attendance
				center to which they are assigned
(Section 29-3 of the School Code
				[105 ILCS
				5/29-3]).
B)
If a pupil is at a location within
				the school district other than his/her residence for child care purposes at the
				time for transportation to and/or from school, that location may be considered
				for purposes of determining the 11/2 miles from the school attended
(Section 29-5 of the School Code). A district that chooses to consider
				locations other than individual students' residences shall adopt a written
				policy establishing this practice. At the district's discretion, its policy may
				limit pick-up and drop-off to students in day care locations along the
				district's regular routes, or it may extend services via newly established
				routes. In either case, the district shall not discriminate among types of
				locations where day care is provided, which may include, but need not be
				limited to, the premises of licensed providers, the homes of relatives, or the
				homes of neighbors, any of which must be located within the district's
				boundaries.
C) A
school
				board may comply with the provisions of this Section by providing free
				transportation for pupils to and from an assigned school and a pick-up point
				located not more than one and one-half miles from the home of each pupil
				assigned to such point
(Section 29-3 of the School Code).
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.40 - Pupil Transportation Services and Costs Not Eligible for Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Pupil transportation services not delineated in Section
				120.30
				of this Part are not eligible for reimbursement. Examples of these include the
				following:
1) Pupil transportation services
				provided under Section 29-3.1 of the School Code [105 ILCS
				5/29-3.1] to take participants or spectators to or
				from athletic contests, academic contests, extracurricular and/or cocurricular
				activities;
2) Transportation
				services provided for pupils at times other than those encompassed by the
				regularly scheduled routes of the school district, including overnight
				trips;
3) Pupil transportation
				services funded by other State or federal programs or for which
				parents/guardians pay a portion or all of the costs;
4) Transportation services provided for
				regular public and nonpublic school pupils residing less than one and one-half
				miles from their assigned attendance center for which there is no safety hazard
				approval by the Department of Transportation (costs of these services shall be
				determined using the formula a detailed in Section
				120.100(a)
				of this Part); and
5) Special
				transportation not approved in accordance with Sections 14-7.02 and 14-13.01(b)
				of the School Code and 23 Ill. Adm. Code 226 (Special Education).
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.60 - Reimbursable Annual Depreciation Allowances

Current through Register Vol. 48, No. 28, July 12, 2024
a) Annual depreciation allowances shall be
				based on the principal cost of pupil transportation vehicles or equipment for
				items costing $2,500 or more and with a useful life in excess of one year.
1) When a vehicle and/or equipment costing
				$2,500 or more is purchased, leased for 30 days or more, or leased/purchased
				any time during the fiscal year, depreciation shall be prorated based upon the
				percentage of the fiscal year for which the item was held, as set forth in
				subsection (a)(2) of this Section.
2) The depreciation allowance shall be
				calculated by dividing the number of months the item to be depreciated is
				retained by the LEA by 12 and multiplying the allowable depreciation rate by
				the resulting percentage. This prorated depreciation rate shall then be applied
				to the principal cost.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.70 - Deductions from Direct Operating Costs

Current through Register Vol. 48, No. 28, July 12, 2024
The following items shall be deducted from direct operating
				  costs.
a) Payments from other school
				districts for pupil transportation services.
b) Revenue received from the rental of
				transportation facilities, vehicles or equipment, or transportation
				services.
c) Proceeds from an
				independent contractor when the pupil transportation services are provided by
				that contractor and the district leases or sells vehicles, supplies, equipment,
				or facilities to the contractor.
d)
				Proceeds from the tort liability tax levy used for reimbursable transportation
				expenditures.
e) Proceeds in excess
				of the undepreciated balance from the sale of pupil transportation vehicles or
				equipment, if the vehicle or equipment is not replace during the same fiscal
				year.
f) Any other revenue received
				for direct operating expenditures such as, but not limited to, reimbursement
				from other federal and/or State programs or for the use of transportation
				vehicles, in whole or in part, to benefit other entities.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.80 - Reimbursable Indirect Cost for Pupil Transportation Services

Current through Register Vol. 48, No. 28, July 12, 2024
A school district that owns and operates its own
				  transportation services shall receive reimbursement for indirect costs
				  equivalent to five percent of the total direct cost for pupil transportation
				  services. Total allowable direct costs shall be computed as reimbursable direct
				  costs, plus depreciation, less deductions as stipulated in Section
				  120.70 of
				  this Part and payments to other LEAs or independent carriers.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.90 - Cost Proration Related to Pupil Transportation

Current through Register Vol. 48, No. 28, July 12, 2024
a) When costs or depreciation allowances are
				to be prorated among pupil transportation services and other nontransportation
				related activities, the categories used shall constitute:
1) Regular pupil transportation
				services;
2) Vocational pupil
				transportation services;
3) Special
				education pupil transportation services;
4) Nonreimbursable pupil transportation
				services; and
5) Nontransportation
				related activities.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.100 - Reimbursement Formulas

Current through Register Vol. 48, No. 28, July 12, 2024
a) Regular
				pupil transportation services shall be reimbursed by the formula defined in
				Section 29-5 of the School Code as calculated in this subsection (a).
1) Total the number of student attendance
				days as approved on the official school calendar.
2) Total the number of days of pupil
				enrollment in the regular pupil transportation program according to the area
				(i.e., as indicated in subsection (a)(2)(A), (B), or (C) of this Section) in
				which the pupil resided.
A) 11/2 miles or more
				from home to their assigned attendance center;
B) Under 11/2 miles from home to their
				assigned attendance center;
C)
				Under 11/2 miles for pupils who lived in the area that was approved as a
				vehicular hazard for walking by the Illinois Department of
				Transportation.
3)
				Annual average number of regular pupils transported is computed as follows:
A) The total days of pupil enrollment for
				pupils residing 11/2 miles or more from home to their assigned attendance
				centers divided by the total number of student attendance days on the official
				school calendar.
B) The total days
				of pupil enrollment for pupils residing under 11/2 miles from home to their
				assigned attendance center divided by the total number of student attendance on
				the official school calendar.
C)
				The total days of pupil enrollment for pupils residing under 11/2 miles from
				home to their assigned attendance centers and who lived in an area that was
				approved as a vehicular hazard by the Illinois Department of Transportation
				divided by the total number of student attendance days on the official school
				calendar.
4) Weighted
				eligible pupils equals the sum of the calculations for subsections (a)(3)(A)
				and (a)(3)(C) of this Section, multiplied by two.
5) Total weighted pupils equals the sum of
				the calculations for subsections (a)(3)(B) and (a)(4) of this
				Section.
6) Total cost of
				transporting all regular pupils equals the total direct costs minus revenue
				plus allowable indirect cost.
7)
				Total cost to transport noneligible pupils equals the calculation for
				subsection (a)(6) of this Section divided by the calculation for subsection
				(a)(5) of this Section, multiplied by the calculation in subsection (a)(3)(B)
				of this Section.
8) The result of
				subsection (a)(7) of this Section is deducted from the calculation for
				subsection (a)(6) of this Section to determine the allowable regular pupil
				transportation cost.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.110 - Reporting Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
According to the date set forth in Section 29-5 of the School
				  Code, districts shall annually transmit the information described in
				  subsections (a) through (e) of this Section to the State Superintendent of
				  Education via electronic means.
a) For
				regular pupil transportation services, the school districts shall annually,
				pursuant to Section 29-5 of the School Code, report the following items:
1) Total number of enrolled pupil days in the
				regular pupil transportation service for each of the following:
A) Pupils residing 11/2 miles or more from
				their respective assigned attendance centers;
B) Pupils residing less than 11/2 miles from
				their respective assigned attendance centers but where approval of serious
				safety hazards has been granted as discussed in Section
				120.30(a)(2)
				of this Part; and
C) Pupils
				residing less than 11/2 miles from their respective assigned attendance centers
				and without approval of serious safety hazards.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.115 - Fully Allocated Costs of Transportation

Current through Register Vol. 48, No. 28, July 12, 2024
This Section sets forth the requirements for calculating a
				  district's fully allocated costs for the provision of transportation when such
				  a calculation is called for under Section 29-6.4 of the School Code
				  [105 ILCS
				  5/29-6.4].
a)
				Definitions
1) "Avoidable costs" means costs
				incurred by a district that would be eliminated or transferred to a contractor
				if the district contracted for transportation services.
2) "Unavoidable costs" means costs incurred
				by a district that would still exist for the district if the district
				contracted for transportation services.
3) "Residual value" means the value of an
				asset at the time of its disposal.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart A - SCHOOL REIMBURSEMENT › Section 120.120 - Bus Scheduling Services and Software

Current through Register Vol. 48, No. 28, July 12, 2024
Computerized bus scheduling to be provided by contract or
				  purchases of software to be used in the development of school bus routes are
				  reimbursable when the service's or software's major functions include all of
				  the following:
a) provides mapping of
				the district and its streets;
b)
				allows the locations of attendance centers and student residences in
				relationship to attendance centers to be evaluated for transportation
				eligibility based upon mileage along normally traveled roads or location of
				approved serious safety hazards due to vehicular traffic;
c) creates transportation routes;
d) assigns pupils to routes;
e) maintains student eligibility lists and
				schedules of routes.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.210 - Custodians Eligible for Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Subpart establishes the procedures
				for reimbursing custodians for qualified transportation expenses as provided in
				Section 29-5.2 of the School Code.
b) The custodian must complete a claim form,
				provided by the State Board of Education, no later than June 30 of each year.
				The claim form will be available at each school attendance center for which the
				State Board of Education has a mailing address on file.
1) In cases where a qualifying pupil resides
				within 11/2 miles of the pupil's school but for whom walking constitutes a
				serious hazard to the safety of the pupil due to vehicular traffic, the
				custodian must first request a determination of a serious safety hazard from
				the Illinois Department of Transportation, except that any custodian who
				previously received a determination that a serious safety hazard exists need
				not resubmit a request for four years.
2) The custodian's request for a
				determination of a serious safety hazard must be completed on a form provided
				by the regional superintendent of schools for the county or educational service
				center area in which the custodian resides and must be returned to that
				regional superintendent by February 1 of the school year for which
				reimbursement will be sought, except that custodians resident of the City of
				Chicago shall contact the State Board of Education to obtain the form and shall
				return it to the State Board's Springfield office by February 1 of the school
				year for which reimbursement will be sought.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.220 - Custodians Not Eligible for Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
Custodians who receive full pupil transportation
				  reimbursement from other appropriations (including reimbursement for special
				  education transportation under 23 Ill. Adm. Code
				  226.750 ) or
				  state agencies are not eligible to receive reimbursement under this
				  Part.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.230 - Responsibilities of Schools

Current through Register Vol. 48, No. 28, July 12, 2024
a) Schools
				shall notify custodians of the eligibility criteria set forth in Section 29-5.2
				of the School Code and Section
				120.210
				of this Part by November 1 of each year. This notification shall include the
				fact that claim forms will be available, as well as informing custodians of the
				existence of the dispute resolution procedures contained in Section
				120.250.
b) Schools shall make the claim forms
				available by March 1 of each year at each of their attendance centers for
				custodians to come in and complete.
c) Each attendance center shall designate a
				representative to assist custodians in completing claims, to explain
				eligibility requirements, and to forward completed claims to the State Board of
				Education by the date specified in subsection (e).
d) The school's representative will sign each
				claim form certifying that:
1) he or she is
				the authorized representative at that specific school;
2) attendance at that school satisfies the
				Illinois compulsory attendance requirements as specified in Section 26-1 of the
				School Code;
3) the pupils claimed
				attended regularly scheduled day-time classes as full-time pupils at the school
				during the year claimed;
4) the
				pupils claimed did not have access to transportation to and from school
				provided entirely at public expense, or walked or otherwise traveled along a
				safe passage route, as designated by a school board organized under Article 34
				of the School Code, to reach school or return home; and
5) the individual making each claim is the
				custodian of the pupils claimed.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.240 - Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
a) Claim forms will
				be reviewed by State Board of Education staff to determine compliance with the
				requirements of this Part.
b)
				Claims that are incomplete because of missing information (e.g., custodian or
				school official signature), illegible information, or inaccurate information
				(e.g., a mismatch between the number of students and the amounts claimed, or an
				inaccurate calculation of claims) will be investigated by contacting the
				respective schools. Failure to resolve claim problems shall result in denial of
				reimbursement of the custodians included on the deficient claims.
c) The State Superintendent of Education
				shall prepare a report of all claims approved in accordance with this Part,
				shall prepare vouchers showing the amounts due to custodians, and shall
				transmit these documents to the Comptroller of the State of Illinois by
				December 1.
d) Reimbursement to
				custodians for qualified transportation expenses incurred shall be limited to
				the amount specified in Section 29-5.2(e) of the School Code [105
				ILCS 5/29-5.2(e)].
e) Reimbursement to regional superintendents
				of schools shall be $5.00 for each request for determination of a serious
				safety hazard which was sent to the Illinois Department of Transportation and
				for which notification of the determination was forwarded to the requesting
				parent/guardian.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.245 - Responsibilities of the Regional Superintendents of Schools

Current through Register Vol. 48, No. 28, July 12, 2024
a) Regional superintendents of schools shall
				maintain copies of forms and instructions for completing such forms for
				parents/guardians to request a determination of a serious safety hazard from
				the Illinois Department of Transportation.
b) Regional superintendents shall accept
				completed forms from parents/guardians requesting a determination of a serious
				safety hazard from the Illinois Department of Transportation up to and
				including February 1 of the school year. Each regional superintendent shall
				forward the completed forms to the Illinois Department of Transportation within
				15 calendar days after receipt.
c)
				Regional superintendents shall receive notifications of the determination of
				whether a serious safety hazard exists from the Illinois Department of
				Transportation. The regional superintendent shall make a copy of each
				notification and shall immediately forward such notification to the
				parents/guardians who requested the determinations. Immediately is defined as
				within one day after receipt where a day constitutes a day when the regional
				superintendent's office is open for business. Each regional superintendent
				shall retain a copy of each notification received for four years after the date
				of the Illinois Department of Transportation's determination.
d) Regional superintendents shall maintain a
				log of these functions that includes at least the following:
1) the name and address of the
				parent/guardian making a request for determination of a serious safety
				hazard;
2) the name and address of
				the school the pupils attend;
3)
				the date the completed request for determination of a serious safety hazard is
				received from the parent/guardian at the regional superintendent's
				office;
4) the date the request is
				forwarded to the Illinois Department of Transportation;
5) the date notification of determination of
				a serious safety hazard is received from the Illinois Department of
				Transportation; and
6) the date the
				notification of determination of a serious safety hazard is forwarded to the
				parent/guardian.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.250 - Dispute Resolution

Current through Register Vol. 48, No. 28, July 12, 2024
a) When a
				custodian and school official disagree as to the validity of a claim for
				reimbursement, each party shall submit to the State Superintendent of Education
				a written statement including the reasons for the dispute and any documentary
				evidence supporting their respective positions. This shall be done by October 1
				after the close of the school year to which the dispute applies.
1) Failure of the school official to comply
				with this requirement will automatically validate the position of the
				custodian, provided that the custodian's claim is otherwise in conformance with
				this Part.
2) Failure of the
				custodian to comply with this requirement will automatically validate the
				position of the school official, provided that it is otherwise based on the
				provisions of Section 29-5.2 of the School Code and this Part.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 120 - PUPIL TRANSPORTATION REIMBURSEMENT › Subpart B - CUSTODIAN REIMBURSEMENT FOR PUPIL TRANSPORTATION › Section 120.260 - Audit and Enforcement

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				State Superintendent of Education may cause claims for reimbursement that have
				been approved and paid to be audited by staff of the State Board of Education,
				e.g., in case of unusual patterns in claims or apparent discrepancies in
				numbers of students claimed.
b) If
				an audit uncovers evidence that a custodian has knowingly filed a false claim,
				the State Superintendent shall transmit such evidence in writing to the
				Attorney General of the State of Illinois and the state's attorney of the
				county where the custodian resides for such disposition as these officials may
				deem appropriate.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 130 - DETERMINING SPECIAL EDUCATION PER CAPITA TUITION CHARGE › Section 130.20 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
This Part applies to:
a) any local education agency whose special
			 educational facilities and services are attended by pupils with disabilities
			 from another local education agency and that does not bill using the District
			 Per Capita Tuition Charge and instead enters into a contractual agreement that
			 provides for tuition charges as authorized under Section 14-7.01 of the School
			 Code [105 ILCS
			 5/14-7.01 ]; and
b) the calculation of claims under Section
			 14-7.02b or 14-7.03 of the School Code.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 130 - DETERMINING SPECIAL EDUCATION PER CAPITA TUITION CHARGE › Section 130.30 - Allowable Expenditures for Determining Per Capita Cost

Current through Register Vol. 48, No. 28, July 12, 2024
a) All local education agencies operating
			 special educational facilities shall maintain evidence of their accountability
			 for funds as prescribed in the accounting rules.
b) Accounting dimensions used to record
			 expenditures used in calculating per capita costs shall include at least the
			 fund, fiscal year, four-digit function number and object. Functions and objects
			 must correspond to and be traceable to the official budget and annual financial
			 report of the local education agency.
c) Expenditures for equipment necessary for
			 the operation of a special educational facility either shall be included in the
			 expenditures in the year of purchase, if the total cost is less than $5,000, or
			 shall be depreciated on a five-year schedule, if the total cost is $5,000 or
			 more. If equipment is purchased solely for the benefit of one pupil and billed
			 in that manner, the district billed is the owner of the equipment.
d) Per capita instructional costs recorded in
			 functions 1201-1220 of the accounting rules shall be calculated by dividing the
			 allowable expenditures, minus individual student costs such as individual
			 aides, by the average daily enrollment of the pupils served in the specific
			 special education program.
e) Per
			 capita expenditures recorded in the functional accounts 2120 (Guidance
			 Services), 2130 (Health Services), 2210 (Improvement of Instruction), and 2220
			 (Educational Media Services) as specified in the accounting rules shall be
			 calculated as provided in this subsection (e).
1) Expenditures in each functional area shall
			 be allocated as follows:
A) All expenditures
			 for specific special education programs;
B) All expenditures that are incurred in
			 support of all eligible pupils and that cannot be directly allocated to a
			 specific special education program as required in subsection (e)(1)(A);
			 and
C) All expenditures that are
			 incurred in support of the general pupil population, including eligible
			 pupils.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 130 - DETERMINING SPECIAL EDUCATION PER CAPITA TUITION CHARGE › Section 130.40 - Expenditures Not Allowed in the Per Capita Cost

Current through Register Vol. 48, No. 28, July 12, 2024
a) Food service expenditures may not be
			 claimed for reimbursement under Section 14-7.02b or 14-7.03 of the School Code,
			 unless they are directly related to instructional methodology or techniques,
			 for example in homemaking, cooking, or consumer education courses. However,
			 food service expenditures may be billed to the district of residence of a pupil
			 served.
b) Amounts for employee
			 salary and benefit costs charged to State or federal grants, or special
			 education personnel revenue computed in the Base Funding Minimum for fiscal
			 year 2017 as part of the Evidence-Based Funding for Student Success Act under
			 Section 18-8.15 of the School Code and allocated to full-time licensed
			 personnel, paraprofessionals endorsed pursuant to 23 Ill. Adm. Code
			 25.510
			 and other nonlicensed personnel during the current school year.
c) Expenditures that are reimbursed from
			 federal sources, except for health care services as provided in Section 14-7.04
			 of the School Code; the amount of federal reimbursement for those services need
			 not be deducted.
d) Expenditures
			 for life-safety building improvements or asbestos abatement.
e) Expenditures classified (see Table F of
			 the accounting rules) as Capital Outlay (the 500 series of object codes),
			 except specialized equipment purchased for the specific special education
			 program, which may be included based upon a depreciation schedule of five
			 years.
f) Expenditures for
			 purchased services (the 300 series of object codes) other than those recorded
			 in accounts 1201-1220 (Instruction), 2113 (Social Work Services), 2130 (Health
			 Services), 2140 (Psychological Services), 2150 (Speech Pathology and Audiology
			 Services), 2210 (Improvement of Instruction), 2220 (Educational Media
			 Services), and 2540 (Operation and Maintenance).
g) Expenditures applicable to one student
			 only.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 130 - DETERMINING SPECIAL EDUCATION PER CAPITA TUITION CHARGE › Section 130.45 - Calculation of Individual Cost

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 individual cost for a specific special education pupil is the per capita cost
			 of the specific special education program in which the pupil is enrolled plus
			 the result of multiplying:
1) the serving
			 district's per capita tuition rate as computed per Section 10-20.12a of the
			 School Code, by
2) the percentage
			 of the school week the pupil spends in the regular education program, as stated
			 in the pupil's IEP at the time the pupil entered the specific special education
			 program for the school year being billed or claimed, by
3) the average daily enrollment of the
			 pupil.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 130 - DETERMINING SPECIAL EDUCATION PER CAPITA TUITION CHARGE › Section 130.50 - Tuition Billing

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each local
			 education agency shall prepare tuition bills that shall include at least the
			 following:
1) The name and Student Information
			 System unique identification number of the pupil for whom the bill is
			 prepared;
2) The name of the
			 special education programs in which the pupil participated;
3) The number of days the pupil was enrolled
			 in the program;
4) The number of
			 days each program was in session;
5) The per capita cost for each program in
			 which the pupil participated, including the regular education
			 program;
6) The percentage of the
			 school week the pupil participated in the regular education program and the
			 percentages for special education programs, respectively, according to the
			 pupil's current IEP; and
7) The
			 individual service costs.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 140 - CALCULATION OF EXCESS COST UNDER SECTION 18-3 OF THE SCHOOL CODE › Section 140.10 - Purpose and Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
Section 18-3 of the School Code [105
				ILCS 5/18-3 ] provides for the reimbursement to school
				districts of the cost of the regular program provided to the students described
				in that Section during both the regular and summer terms. It also provides for
				the reimbursement of excess costs incurred by a district during the regular
				school term for services to those students. This Part establishes the
				requirements applicable to claims for reimbursement of such excess costs. For
				purposes of this Part:
a) The "regular
			 school term" is the time period reflected on the calendar prepared for the
			 school year by the school board to meet the requirements of Sections 10-19 and
			 18-8.05 of the School Code [105 ILCS 5/10-19 and 18 -8.05] and maintained in
			 the main office of the school district.
b) The basis for identifying and documenting
			 excess cost will vary according to whether a student is served in one of a
			 district's attendance centers or on the premises of a facility where he or she
			 resides or that is otherwise physically separate from district facilities. For
			 purposes of this Part:
1) a program provided
			 in one of a district's attendance centers is an "on-site program";
			 and
2) a program provided elsewhere
			 is an "off-site program".
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 140 - CALCULATION OF EXCESS COST UNDER SECTION 18-3 OF THE SCHOOL CODE › Section 140.20 - Allowable Costs

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 reimbursement that is the subject of this Part shall be available only with
			 respect to individual students who are:
1)
			 enrolled full-time in a claiming district's general education program;
			 and
2) served at a cost that
			 exceeds 120 percent of the district's per capita tuition charge calculated as
			 specified in Section 18-3 of the School Code.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 140 - CALCULATION OF EXCESS COST UNDER SECTION 18-3 OF THE SCHOOL CODE › Section 140.30 - Requirements for Submission of Claims

Current through Register Vol. 48, No. 28, July 12, 2024
Each school district shall certify to the State Superintendent
				of Education, using a format specified by the State Superintendent, its report
				of claims for tuition payments no later than July 15. (Section 18-3 of the
				School Code) Claims shall reflect the costs incurred by the school district for
				the regular school term.
a) When a
			 district files a claim for excess costs relative to individual students who are
			 served in an off-site program, the claim must include:
1) a description of the regular program for
			 which the district also claims reimbursement under Section 18-3 of the School
			 Code that includes:
A) The name and address
			 of the off-site program;
B) The
			 total number of students who received any services in the regular
			 program;
C) The total days of
			 attendance of all the students claimed;
D) The total number of days for which the
			 program was in session;
E) The
			 amount of instruction time offered daily;
F) The name, educator license number, and
			 assignment of each professional staff member who served the students being
			 claimed; and
G) A brief description
			 of the curriculum and support services that are offered in the regular
			 program;
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 140 - CALCULATION OF EXCESS COST UNDER SECTION 18-3 OF THE SCHOOL CODE › Section 140.40 - Calculation of Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 cost per student in average daily attendance (ADA) in the regular off-site
			 program provided to students pursuant to Section 18-3 of the School Code will
			 be calculated by dividing the total cost of that program as reported under
			 Section
			 140.30(a)(2)
			 of this Part by the number of students in average daily attendance in the
			 program.
b) Reimbursable excess
			 cost shall exist with respect to a given student only if the total costs
			 attributable to that student exceed 120 percent of the district's per capita
			 tuition charge. The total costs attributable to a student who is served in an
			 off-site program consist of the cost per student in ADA in the program the
			 student attends, derived from the information called for in Section
			 140.30(a)(1)
			 through (3) of this Part, plus any individual
			 cost for that student. The total costs attributable to a student who is served
			 in an on-site program consist of the district's per capita tuition charge plus
			 any individual cost for that student. In other words:
Cost per student in ADA in the program or district's per capita
				tuition charge, as applicable + Individual cost for Student X
= Subtotal
Subtotal from above - 120% of district's per capita charge =
				Excess cost for Student X
c) If the remainder resulting from the
			 calculation set forth in subsection (b) of this Section is a positive number,
			 that number represents excess cost and shall be reimbursed. If the remainder is
			 a negative number, the district's cost has been captured by the reimbursement
			 at 120 percent of the per capita tuition charge provided under Section 18-3 of
			 the School Code, and no reimbursable excess cost exists.
d) The State Superintendent may decline to
			 reimburse costs that are not adequately documented or are inappropriate to a
			 particular student's placement.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 145 - TEMPORARY RELOCATION EXPENSES › Section 145.10 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Qualifying event" means one of the situations enumerated in
				Section 2-3.77 of the School Code [105 ILCS
				5/2-3.77 ].
"Relocation" means the movement of students, equipment
				necessary for temporary relocation purposes, personnel, and records to a
				facility other than that to which they were previously assigned, as a result of
				a fire, earthquake, tornado, other natural or man-made disaster, or
				condemnation pursuant to Section 3-14.22 of the School Code [105 ILCS
				5/3-14.22 ].
"Temporary" means persisting only from the date of the
				qualifying event until permanent facilities are available for those students
				who have been displaced, as determined by the regional superintendent of
				schools responsible for the affected school district.
Illinois Administrative Code › Title 23 - EDUCATION AND CULTURAL RESOURCES › Part 145 - TEMPORARY RELOCATION EXPENSES › Section 145.20 - General Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 school board of a district making initial application for a temporary
			 relocation expense loan or grant shall adopt and submit to the State Board of
			 Education along with its application:
1) a
			 resolution levying the tax provided for by Section 17-2.2c or 17-2.2d of the
			 School Code [105 ILCS 5/17-2.2c or 17 -2.2d] at the maximum rate permitted
			 thereunder, in order to repay the State of Illinois for funds received pursuant
			 to this Part; and
2) a resolution
			 encumbering all insurance proceeds and other resources (e.g., State, federal,
			 local or private funding) payable to or received by the district for relocation
			 expenses for the affected facility and providing that these proceeds shall be
			 paid to the State Board of Education within 30 days after their receipt by the
			 district.