Introduced Version






SENATE BILL No. 385

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DIGEST OF INTRODUCED BILL



Citations Affected: IC 5-3-1-3 ; IC 20-1-21-4.

Synopsis: Publication of school corporation reports. Allows the governing body of a school corporation to publish the school corporation's annual financial report and annual performance report at the same time. Allows the annual reports to be published as an insert or special section of a newspaper or qualified publication.

Effective: July 1, 2001.





Craycraft




    January 18, 2001, read first time and referred to Committee on Education.







Introduced

First Regular Session 112th General Assembly (2001)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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SENATE BILL No. 385



    A BILL FOR AN ACT to amend the Indiana Code concerning education.

Be it enacted by the General Assembly of the State of Indiana:

    SECTION 1. IC 5-3-1-3 , AS AMENDED BY P.L.98-2000, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) Within sixty (60) days after the expiration of each calendar year, the fiscal officer of each civil city and town in Indiana shall publish an annual report of the receipts and expenditures of the city or town during the preceding calendar year. The statement must include the name of and compensation paid to each county officer, deputy, and employee.
    (b) Not earlier than August 1 or later than August September 15 of each year, the secretary of each school corporation in Indiana shall publish an annual financial report. The annual financial report may be published at the same time the school corporation annual performance report required under IC 20-1-21 is published. If the annual financial report is published with the school corporation annual performance report, the annual financial report must conform to the format established for the school corporation annual performance report.


    (c) In the annual financial report the school corporation shall include the following:
        (1) Actual receipts and expenditures by major accounts as compared to the budget advertised under IC 6-1.1-17-3 for the prior calendar year.
        (2) The salary schedule for all certificated employees (as defined in IC 20-7.5-1-2 ) as of June 30, with the number of employees at each salary increment. However, the listing of salaries of individual teachers is not required.
        (3) The extracurricular salary schedule as of June 30.
        (4) The range of rates of pay for all noncertificated employees by specific classification.
        (5) The number of employees who are full-time certificated, part-time certificated, full-time noncertificated, and part-time noncertificated.
        (6) The lowest, highest, and average salary for the administrative staff and the number of administrators without a listing of the names of particular administrators.
        (7) The number of students enrolled at each grade level and the total enrollment.
        (8) The assessed valuation of the school corporation for the prior and current calendar year.
        (9) The tax rate for each fund for the prior and current calendar year.
        (10) In the general fund, capital projects fund, and transportation fund, a report of the total payment made to each vendor for the specific fund in excess of two thousand five hundred dollars ($2,500) during the prior calendar year. However, a school corporation is not required to include more than two hundred (200) vendors whose total payment to each vendor was in excess of two thousand five hundred dollars ($2,500). A school corporation shall list the vendors in descending order from the vendor with the highest total payment to the vendor with the lowest total payment above the minimum listed in this subdivision.
        (11) A statement providing that the contracts, vouchers, and bills for all payments made by the school corporation are in its possession and open to public inspection.
        (12) The total indebtedness as of the end of the prior calendar year showing the total amount of notes, bonds, certificates, claims due, total amount due from such corporation for public improvement assessments or intersections of streets, and any and

all other evidences of indebtedness outstanding and unpaid at the close of the prior calendar year.
    (d) The school corporation may provide an interpretation or explanation of the information included in the financial report. An interpretation or explanation may include the use of charts, graphs, and tables to clarify the information.
    (e) The department of education shall do the following:
        (1) Develop guidelines for the preparation and form of the financial report.
        (2) Provide information to assist school corporations in the preparation of the financial report.
    (f) The annual reports required by this section and IC 36-2-2-19 and the abstract required by IC 36-6-4-13 shall each be published one (1) time only, in accordance with this chapter.
    (g) Each school corporation shall submit to the department of education a copy of the financial report required under this section. The department of education shall make the financial reports available for public inspection.
    SECTION 2. IC 20-1-21-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) Not earlier than September August 1 or later than September 15 of each year, the governing body of a school corporation shall publish an annual performance report of the school corporation, in compliance with the procedures identified in section 8 of this chapter. The report:
         (1) must be published one (1) time annually under IC 5-3-1 ; and
        (2) may be published at the same time the annual financial report of the school corporation required under IC 5-3-1-3 is published.

     (b) The governing body of a school corporation may publish:
        (1) the annual performance report of the school corporation; and
        (2) the annual financial report of the school corporation required under IC 5-3-1-3 ;
as an insert or special section of the newspaper (as defined in IC 5-3-1-0.4 ) or qualified publication (as defined in IC 5-3-1-0.7 ) if the type size used in the insert or special section meets or exceeds the type size required under IC 5-3-1-1 (c).