Statutes > Illinois Statutes > CHAPTER 105 SCHOOLS > 105 ILCS 5/ School Code. > Article 18 - Common School Fund

Article 18 - Common School Fund


      (105 ILCS 5/Art. 18 heading)
ARTICLE 18. COMMON SCHOOL FUND

    (105 ILCS 5/18‑1) (from Ch. 122, par. 18‑1)
    Sec. 18‑1. Moneys constituting fund.
    The common school fund of the state shall consist of any sums accredited thereto in pursuance of law, of the interest on the school fund proper, which fund is 3% upon the proceeds of the sales of public lands in the State, 1/6 part excepted; and the interest on the surplus revenue distributed by Act of Congress and made part of the common school fund by Act of the legislature, March 4, 1837. The interest on the school fund proper and the surplus revenue shall be paid by the State annually at the rate of 6%, and shall be distributed as provided by law.
(Source: Laws 1961, p. 31.)

    (105 ILCS 5/18‑3)(from Ch. 122, par. 18‑3)
    Sec. 18‑3. Tuition of children from orphanages and children's homes. When the children from any home for orphans, dependent, abandoned or maladjusted children maintained by any organization or association admitting to such home children from the State in general or when children residing in a school district wherein the State of Illinois maintains and operates any welfare or penal institution on property owned by the State of Illinois, which contains houses, housing units or housing accommodations within a school district, attend grades kindergarten through 12 of the public schools maintained by that school district, the State Superintendent of Education shall direct the State Comptroller to pay a specified amount sufficient to pay the annual tuition cost of such children who attended such public schools during the regular school year ending on June 30. The Comptroller shall pay the amount after receipt of a voucher submitted by the State Superintendent of Education.
    The amount of the tuition for such children attending the public schools of the district shall be determined by the State Superintendent of Education by multiplying the number of such children in average daily attendance in such schools by 1.2 times the total annual per capita cost of administering the schools of the district. Such total annual per capita cost shall be determined by totaling all expenses of the school district in the educational, operations and maintenance, bond and interest, transportation, Illinois municipal retirement, and rent funds for the school year preceding the filing of such tuition claims less expenditures not applicable to the regular K‑12 program, less offsetting revenues from State sources except those from the common school fund, less offsetting revenues from federal sources except those from federal impaction aid, less student and community service revenues, plus a depreciation allowance; and dividing such total by the average daily attendance for the year.
    Annually on or before July 15 the superintendent of the district shall certify to the State Superintendent of Education the following:
        1. The name of the home and of the organization or
     association maintaining it; or the legal description of the real estate upon which the house, housing units, or housing accommodations are located and that no taxes or service charges or other payments authorized by law to be made in lieu of taxes were collected therefrom or on account thereof during either of the calendar years included in the school year for which claim is being made;
        2. The number of children from the home or living in
     such houses, housing units or housing accommodations and attending the schools of the district;
        3. The total number of children attending the schools
     of the district;
        4. The per capita tuition charge of the district; and
        5. The computed amount of the tuition payment claimed
     as due.
    Whenever the persons in charge of such home for orphans, dependent, abandoned or maladjusted children have received from the parent or guardian of any such child or by virtue of an order of court a specific allowance for educating such child, such persons shall pay to the school board in the district where the child attends school such amount of the allowance as is necessary to pay the tuition required by such district for the education of the child. If the allowance is insufficient to pay the tuition in full the State Superintendent of Education shall direct the Comptroller to pay to the district the difference between the total tuition charged and the amount of the allowance.
    Whenever the facilities of a school district in which such house, housing units or housing accommodations are located, are limited, pupils may be assigned by that district to the schools of any adjacent district to the limit of the facilities of the adjacent district to properly educate such pupils as shall be determined by the school board of the adjacent district, and the State Superintendent of Education shall direct the Comptroller to pay a specified amount sufficient to pay the annual tuition of the children so assigned to and attending public schools in the adjacent districts and the Comptroller shall draw his warrant upon the State Treasurer for the payment of such amount for the benefit of the adjacent school districts in the same manner as for districts in which the houses, housing units or housing accommodations are located.
    The school district shall certify to the State Superintendent of Education the report of claims due for such tuition payments on or before July 15. The State Superintendent of Education shall direct the Comptroller to pay to the district, on or before August 15, the amount due the district for the school year in accordance with the calculation of the claim as set forth in this Section.
    Summer session costs shall be reimbursed based on the actual expenditures for providing these services. On or before November 1 of each year, the superintendent of each eligible school district shall certify to the State Superintendent of Education the claim of the district for the summer session following the regular school year just ended. The State Superintendent of Education shall transmit to the Comptroller no later than December 15th of each year vouchers for payment of amounts due to school districts for summer session.
    Claims for tuition for children from any home for orphans or dependent, abandoned, or maladjusted children beginning with the 1993‑1994 school year shall be paid on a current year basis. On September 30, December 31, and March 31, the State Board of Education shall voucher payments for districts with those students based on an estimated cost calculated from the prior year's claim. Final claims for those students for the regular school term must be received at the State Board of Education by July 15 following the end of the regular school year. Final claims for those students shall be vouchered by August 15. During fiscal year 1994 both the 1992‑1993 school year and the 1993‑1994 school year shall be paid in order to change the cycle of payment from a reimbursement basis to a current year funding basis of payment. However, notwithstanding any other provisions of this Section or the School Code, beginning with fiscal year 1994 and each fiscal year thereafter, if the amount appropriated for any fiscal year is less than the amount required for purposes of this Section, the amount required to eliminate any insufficient reimbursement for each district claim under this Section shall be reimbursed on August 30 of the next fiscal year. Payments required to eliminate any insufficiency for prior fiscal year claims shall be made before any claims are paid for the current fiscal year.
    If a school district makes a claim for reimbursement under Section 14‑7.03 it shall not include in any claim filed under this Section children residing on the property of State institutions included in its claim under Section 14‑7.03.
    Any child who is not a resident of Illinois who is placed in a child welfare institution, private facility, State operated program, orphanage or children's home shall have the payment for his educational tuition and any related services assured by the placing agent.
    In order to provide services appropriate to allow a student under the legal guardianship or custodianship of the State to participate in local school district educational programs, costs may be incurred in appropriate cases by the district that are in excess of 1.2 times the district per capita tuition charge allowed under the provisions of this Section. In the event such excess costs are incurred, they must be documented in accordance with cost rules established under the authority of this Section and may then be claimed for reimbursement under this Section.
    Planned services for students eligible for this funding must be a collaborative effort between the appropriate State agency or the student's group home or institution and the local school district.
(Source: P.A. 95‑793, eff. 1‑1‑09; 96‑734, eff. 8‑25‑09.)

    (105 ILCS 5/18‑4.2) (from Ch. 122, par. 18‑4.2)
    Sec. 18‑4.2. (Repealed).
(Source: P.A. 88‑641, eff. 9‑9‑94. Repealed by P.A. 91‑96, eff. 7‑9‑99.)

    (105 ILCS 5/18‑4.3) (from Ch. 122, par. 18‑4.3)
    Sec. 18‑4.3. Summer school grants. Grants shall be determined for pupil attendance in summer schools conducted under Sections 10‑22.33A and 34‑18 and approved under Section 2‑3.25 in the following manner.
    The amount of grant for each accredited summer school attendance pupil shall be obtained by dividing the total amount of apportionments determined under Section 18‑8.05 by the actual number of pupils in average daily attendance used for such apportionments. The number of credited summer school attendance pupils shall be determined (a) by counting clock hours of class instruction by pupils enrolled in grades 1 through 12 in approved courses conducted at least 60 clock hours in summer sessions; (b) by dividing such total of clock hours of class instruction by 4 to produce days of credited pupil attendance; (c) by dividing such days of credited pupil attendance by the actual number of days in the regular term as used in computation in the general apportionment in Section 18‑8.05; and (d) by multiplying by 1.25.
    The amount of the grant for a summer school program approved by the State Superintendent of Education for children with disabilities, as defined in Sections 14‑1.02 through 14‑1.07, shall be determined in the manner contained above except that average daily membership shall be utilized in lieu of average daily attendance.
    In the case of an apportionment based on summer school attendance or membership pupils, the claim therefor shall be presented as a separate claim for the particular school year in which such summer school session ends. On or before November 1 of each year the superintendent of each eligible school district shall certify to the State Superintendent of Education the claim of the district for the summer session just ended. Failure on the part of the school board to so certify shall constitute a forfeiture of its right to such payment. The State Superintendent of Education shall transmit to the Comptroller no later than December 15th of each year vouchers for payment of amounts due school districts for summer school. The State Superintendent of Education shall direct the Comptroller to draw his warrants for payments thereof by the 30th day of December. If the money appropriated by the General Assembly for such purpose for any year is insufficient, it shall be apportioned on the basis of claims approved.
    However, notwithstanding the foregoing provisions, for each fiscal year the money appropriated by the General Assembly for the purposes of this Section shall only be used for grants for approved summer school programs for those children with disabilities served pursuant to Section 14‑7.02 or 14‑7.02b of this Code.
(Source: P.A. 93‑1022, eff. 8‑24‑04.)

    (105 ILCS 5/18‑4.4) (from Ch. 122, par. 18‑4.4)
    Sec. 18‑4.4. Tax Equivalent Grants. When any State institution is located in a school district in which the State owns 45% or more of the total land area of the district, the State Superintendent of Education shall annually direct the State Comptroller to pay the amount of the tax‑equivalent grants provided in this Section, and the State Comptroller shall draw his warrant upon the State Treasurer for the payment of the grants. For fiscal year 1995 and each fiscal year thereafter, the grant shall equal 0.5% of the equalized assessed valuation of the land owned by the State (computing that equalized assessed valuation by multiplying the average value per taxable acre of the school district by the total number of acres of land owned by the State). Annually on or before September 15, 1994 and July 1, thereafter, the district superintendent shall certify to the State Board of Education the following matters:
        1. The name of the State institution.
        2. The total land area of the district in acres.
        3. The total ownership of the land of the State in
     acres.
        4. The total equalized assessed value of all the
     land in the district.
        5. The rate of school tax payable in the year.
        6. The computed amount of the tax‑equivalent grant
     claimed.
    Failure of any district superintendent to certify the claim for the tax‑equivalent grant on or before September 15, 1994 or July 1 of a subsequent year shall constitute a forfeiture by the district of its right to such grant for the school year.
(Source: P.A. 91‑723, eff. 6‑2‑00.)

    (105 ILCS 5/18‑4.5)
    Sec. 18‑4.5. Home Hospital Grants. Except for those children qualifying under Article 14, school districts shall be eligible to receive reimbursement for all children requiring home or hospital instruction at not more than $1,000 annually per child or $8,000 per teacher, whichever is less.
(Source: P.A. 88‑386.)

    (105 ILCS 5/18‑5) (from Ch. 122, par. 18‑5)
    Sec. 18‑5. Compensation of regional superintendents and assistants. The State Board of Education shall request an appropriation payable from the common school fund as and for compensation for regional superintendents of schools and the assistant regional superintendents of schools authorized by Section 3‑15.10 of this Act, and as provided in "An Act concerning fees and salaries and to classify the several counties of this State with reference thereto", approved March 29, 1872 as amended, and shall present vouchers to the Comptroller monthly for the payment to the several regional superintendents and such assistant regional superintendents of their compensation as fixed by law. Such payments shall be made either (1) monthly, at the close of the month, or (2) semimonthly on or around the 15th of the month and at the close of the month, at the option of the regional superintendent or assistant regional superintendent.
(Source: P.A. 83‑686.)

    (105 ILCS 5/18‑6) (from Ch. 122, par. 18‑6)
    Sec. 18‑6. Supervisory expenses. The State Board of Education shall annually request an appropriation from the common school fund for regional office of education expenses, aggregating $1,000 per county per year for each educational service region. The State Board of Education shall present vouchers to the Comptroller as soon as may be after the first day of August each year for each regional office of education. Each regional office of education may draw upon this fund for the expenses necessarily incurred in providing for supervisory services in the region.
(Source: P.A. 88‑9; 89‑397, eff. 8‑20‑95.)

    (105 ILCS 5/18‑7) (from Ch. 122, par. 18‑7)
    Sec. 18‑7. Payments for benefit of teacher retirement systems.
    (a) In each fiscal year through fiscal year 1998, the State Board of Education shall distribute to the Public School Teachers' Pension and Retirement Fund of Chicago the sum, if any, appropriated for that fiscal year from the Common School Fund for the benefit of the Retirement Fund, in the manner provided in this Section, the Illinois Pension Code, the State Finance Act, and other applicable provisions of law. In making this distribution, the State Board of Education shall present vouchers to the State Comptroller on the 10th and 20th days of each month beginning in August. Each payment shall equal 1/24 of the annual amount appropriated in the months of August through May and 1/12 of the annual amount appropriated in June.
    Beginning in fiscal year 1999, the State contributions to the Public School Teachers' Pension and Retirement Fund of Chicago shall be appropriated directly to the Fund and paid in vouchers submitted by the board of trustees of the Fund. Vouchers submitted under this subsection shall be paid by the State Comptroller and Treasurer by warrants drawn on funds appropriated to the Public School Teachers' Pension and Retirement Fund of Chicago.
    (b) The State Board of Education shall, in State fiscal year 1995, pay to the Teachers' Retirement System of the State of Illinois the amount appropriated for the required State contribution to the System for that fiscal year. The State Board of Education shall present vouchers to the State Comptroller for this purpose on the 10th and 20th days of each month of the fiscal year, other than the month of July. Each payment in the months of August through May shall equal 1/24 of the amount appropriated for that fiscal year; each payment in the month of June shall equal 1/12 of the amount appropriated for that fiscal year.
    Vouchers submitted under this subsection shall be paid by the State Comptroller and Treasurer by warrants drawn on funds appropriated to the State Board of Education for that purpose.
    (c) Beginning in State fiscal year 1996, the required State contributions to the Teachers' Retirement System of the State of Illinois shall be appropriated directly to the System and paid on vouchers submitted by the board of trustees of the retirement system, as provided in Section 16‑158 of the Illinois Pension Code. These vouchers shall be paid by the State Comptroller and Treasurer by warrants drawn on funds appropriated to the retirement system for that purpose.
(Source: P.A. 90‑548, eff. 12‑4‑97.)

    (105 ILCS 5/18‑8) (from Ch. 122, par. 18‑8)
    Sec. 18‑8. (Repealed).
(Source: P.A. 90‑655, eff. 7‑30‑98. Repealed internally, eff. 7‑1‑98.)

    (105 ILCS 5/18‑8.05)
    Sec. 18‑8.05. Basis for apportionment of general State financial aid and supplemental general State aid to the common schools for the 1998‑1999 and subsequent school years.
 
(A) General Provisions.
    (1) The provisions of this Section apply to the 1998‑1999 and subsequent school years. The system of general State financial aid provided for in this Section is designed to assure that, through a combination of State financial aid and required local resources, the financial support provided each pupil in Average Daily Attendance equals or exceeds a prescribed per pupil Foundation Level. This formula approach imputes a level of per pupil Available Local Resources and provides for the basis to calculate a per pupil level of general State financial aid that, when added to Available Local Resources, equals or exceeds the Foundation Level. The amount of per pupil general State financial aid for school districts, in general, varies in inverse relation to Available Local Resources. Per pupil amounts are based upon each school district's Average Daily Attendance as that term is defined in this Section.
    (2) In addition to general State financial aid, school districts with specified levels or concentrations of pupils from low income households are eligible to receive supplemental general State financial aid grants as provided pursuant to subsection (H). The supplemental State aid grants provided for school districts under subsection (H) shall be appropriated for distribution to school districts as part of the same line item in which the general State financial aid of school districts is appropriated under this Section.
    (3) To receive financial assistance under this Section, school districts are required to file claims with the State Board of Education, subject to the following requirements:
        (a) Any school district which fails for any given
    school year to maintain school as required by law, or to maintain a recognized school is not eligible to file for such school year any claim upon the Common School Fund. In case of nonrecognition of one or more attendance centers in a school district otherwise operating recognized schools, the claim of the district shall be reduced in the proportion which the Average Daily Attendance in the attendance center or centers bear to the Average Daily Attendance in the school district. A "recognized school" means any public school which meets the standards as established for recognition by the State Board of Education. A school district or attendance center not having recognition status at the end of a school term is entitled to receive State aid payments due upon a legal claim which was filed while it was recognized.
        (b) School district claims filed under this Section
    are subject to Sections 18‑9 and 18‑12, except as otherwise provided in this Section.
        (c) If a school district operates a full year school
    under Section 10‑19.1, the general State aid to the school district shall be determined by the State Board of Education in accordance with this Section as near as may be applicable.
        (d) (Blank).
    (4) Except as provided in subsections (H) and (L), the board of any district receiving any of the grants provided for in this Section may apply those funds to any fund so received for which that board is authorized to make expenditures by law.
    School districts are not required to exert a minimum Operating Tax Rate in order to qualify for assistance under this Section.
    (5) As used in this Section the following terms, when capitalized, shall have the meaning ascribed herein:
        (a) "Average Daily Attendance": A count of pupil
    attendance in school, averaged as provided for in subsection (C) and utilized in deriving per pupil financial support levels.
        (b) "Available Local Resources": A computation of
    local financial support, calculated on the basis of Average Daily Attendance and derived as provided pursuant to subsection (D).
        (c) "Corporate Personal Property Replacement Taxes":
     Funds paid to local school districts pursuant to "An Act in relation to the abolition of ad valorem personal property tax and the replacement of revenues lost thereby, and amending and repealing certain Acts and parts of Acts in connection therewith", certified August 14, 1979, as amended (Public Act 81‑1st S.S.‑1).
        (d) "Foundation Level": A prescribed level of per
    pupil financial support as provided for in subsection (B).
        (e) "Operating Tax Rate": All school district
    property taxes extended for all purposes, except Bond and Interest, Summer School, Rent, Capital Improvement, and Vocational Education Building purposes.

 
(B) Foundation Level.
    (1) The Foundation Level is a figure established by the State representing the minimum level of per pupil financial support that should be available to provide for the basic education of each pupil in Average Daily Attendance. As set forth in this Section, each school district is assumed to exert a sufficient local taxing effort such that, in combination with the aggregate of general State financial aid provided the district, an aggregate of State and local resources are available to meet the basic education needs of pupils in the district.
    (2) For the 1998‑1999 school year, the Foundation Level of support is $4,225. For the 1999‑2000 school year, the Foundation Level of support is $4,325. For the 2000‑2001 school year, the Foundation Level of support is $4,425. For the 2001‑2002 school year and 2002‑2003 school year, the Foundation Level of support is $4,560. For the 2003‑2004 school year, the Foundation Level of support is $4,810. For the 2004‑2005 school year, the Foundation Level of support is $4,964. For the 2005‑2006 school year, the Foundation Level of support is $5,164. For the 2006‑2007 school year, the Foundation Level of support is $5,334. For the 2007‑2008 school year, the Foundation Level of support is $5,734. For the 2008‑2009 school year, the Foundation Level of support is $5,959.
    (3) For the 2009‑2010 school year and each school year thereafter, the Foundation Level of support is $6,119 or such greater amount as may be established by law by the General Assembly.
 
(C) Average Daily Attendance.
    (1) For purposes of calculating general State aid pursuant to subsection (E), an Average Daily Attendance figure shall be utilized. The Average Daily Attendance figure for formula calculation purposes shall be the monthly average of the actual number of pupils in attendance of each school district, as further averaged for the best 3 months of pupil attendance for each school district. In compiling the figures for the number of pupils in attendance, school districts and the State Board of Education shall, for purposes of general State aid funding, conform attendance figures to the requirements of subsection (F).
    (2) The Average Daily Attendance figures utilized in subsection (E) shall be the requisite attendance data for the school year immediately preceding the school year for which general State aid is being calculated or the average of the attendance data for the 3 preceding school years, whichever is greater. The Average Daily Attendance figures utilized in subsection (H) shall be the requisite attendance data for the school year immediately preceding the school year for which general State aid is being calculated.
 
(D) Available Local Resources.
    (1) For purposes of calculating general State aid pursuant to subsection (E), a representation of Available Local Resources per pupil, as that term is defined and determined in this subsection, shall be utilized. Available Local Resources per pupil shall include a calculated dollar amount representing local school district revenues from local property taxes and from Corporate Personal Property Replacement Taxes, expressed on the basis of pupils in Average Daily Attendance. Calculation of Available Local Resources shall exclude any tax amnesty funds received as a result of Public Act 93‑26.
    (2) In determining a school district's revenue from local property taxes, the State Board of Education shall utilize the equalized assessed valuation of all taxable property of each school district as of September 30 of the previous year. The equalized assessed valuation utilized shall be obtained and determined as provided in subsection (G).
    (3) For school districts maintaining grades kindergarten through 12, local property tax revenues per pupil shall be calculated as the product of the applicable equalized assessed valuation for the district multiplied by 3.00%, and divided by the district's Average Daily Attendance figure. For school districts maintaining grades kindergarten through 8, local property tax revenues per pupil shall be calculated as the product of the applicable equalized assessed valuation for the district multiplied by 2.30%, and divided by the district's Average Daily Attendance figure. For school districts maintaining grades 9 through 12, local property tax revenues per pupil shall be the applicable equalized assessed valuation of the district multiplied by 1.05%, and divided by the district's Average Daily Attendance figure.
    For partial elementary unit districts created pursuant to Article 11E of this Code, local property tax revenues per pupil shall be calculated as the product of the equalized assessed valuation for property within the partial elementary unit district for elementary purposes, as defined in Article 11E of this Code, multiplied by 2.06% and divided by the district's Average Daily Attendance figure, plus the product of the equalized assessed valuation for property within the partial elementary unit district for high school purposes, as defined in Article 11E of this Code, multiplied by 0.94% and divided by the district's Average Daily Attendance figure.
    (4) The Corporate Personal Property Replacement Taxes paid to each school district during the calendar year one year before the calendar year in which a school year begins, divided by the Average Daily Attendance figure for that district, shall be added to the local property tax revenues per pupil as derived by the application of the immediately preceding paragraph (3). The sum of these per pupil figures for each school district shall constitute Available Local Resources as that term is utilized in subsection (E) in the calculation of general State aid.
 
(E) Computation of General State Aid.
    (1) For each school year, the amount of general State aid allotted to a school district shall be computed by the State Board of Education as provided in this subsection.
    (2) For any school district for which Available Local Resources per pupil is less than the product of 0.93 times the Foundation Level, general State aid for that district shall be calculated as an amount equal to the Foundation Level minus Available Local Resources, multiplied by the Average Daily Attendance of the school district.
    (3) For any school district for which Available Local Resources per pupil is equal to or greater than the product of 0.93 times the Foundation Level and less than the product of 1.75 times the Foundation Level, the general State aid per pupil shall be a decimal proportion of the Foundation Level derived using a linear algorithm. Under this linear algorithm, the calculated general State aid per pupil shall decline in direct linear fashion from 0.07 times the Foundation Level for a school district with Available Local Resources equal to the product of 0.93 times the Foundation Level, to 0.05 times the Foundation Level for a school district with Available Local Resources equal to the product of 1.75 times the Foundation Level. The allocation of general State aid for school districts subject to this paragraph 3 shall be the calculated general State aid per pupil figure multiplied by the Average Daily Attendance of the school district.
    (4) For any school district for which Available Local Resources per pupil equals or exceeds the product of 1.75 times the Foundation Level, the general State aid for the school district shall be calculated as the product of $218 multiplied by the Average Daily Attendance of the school district.
    (5) The amount of general State aid allocated to a school district for the 1999‑2000 school year meeting the requirements set forth in paragraph (4) of subsection (G) shall be increased by an amount equal to the general State aid that would have been received by the district for the 1998‑1999 school year by utilizing the Extension Limitation Equalized Assessed Valuation as calculated in paragraph (4) of subsection (G) less the general State aid allotted for the 1998‑1999 school year. This amount shall be deemed a one time increase, and shall not affect any future general State aid allocations.
 
(F) Compilation of Average Daily Attendance.
    (1) Each school district shall, by July 1 of each year, submit to the State Board of Education, on forms prescribed by the State Board of Education, attendance figures for the school year that began in the preceding calendar year. The attendance information so transmitted shall identify the average daily attendance figures for each month of the school year. Beginning with the general State aid claim form for the 2002‑2003 school year, districts shall calculate Average Daily Attendance as provided in subdivisions (a), (b), and (c) of this paragraph (1).
        (a) In districts that do not hold year‑round classes,
    days of attendance in August shall be added to the month of September and any days of attendance in June shall be added to the month of May.
        (b) In districts in which all buildings hold
    year‑round classes, days of attendance in July and August shall be added to the month of September and any days of attendance in June shall be added to the month of May.
        (c) In districts in which some buildings, but not
    all, hold year‑round classes, for the non‑year‑round buildings, days of attendance in August shall be added to the month of September and any days of attendance in June shall be added to the month of May. The average daily attendance for the year‑round buildings shall be computed as provided in subdivision (b) of this paragraph (1). To calculate the Average Daily Attendance for the district, the average daily attendance for the year‑round buildings shall be multiplied by the days in session for the non‑year‑round buildings for each month and added to the monthly attendance of the non‑year‑round buildings.
    Except as otherwise provided in this Section, days of attendance by pupils shall be counted only for sessions of not less than 5 clock hours of school work per day under direct supervision of: (i) teachers, or (ii) non‑teaching personnel or volunteer personnel when engaging in non‑teaching duties and supervising in those instances specified in subsection (a) of Section 10‑22.34 and paragraph 10 of Section 34‑18, with pupils of legal school age and in kindergarten and grades 1 through 12.
    Days of attendance by tuition pupils shall be accredited only to the districts that pay the tuition to a recognized school.
    (2) Days of attendance by pupils of less than 5 clock hours of school shall be subject to the following provisions in the compilation of Average Daily Attendance.
        (a) Pupils regularly enrolled in a public school for
    only a part of the school day may be counted on the basis of 1/6 day for every class hour of instruction of 40 minutes or more attended pursuant to such enrollment, unless a pupil is enrolled in a block‑schedule format of 80 minutes or more of instruction, in which case the pupil may be counted on the basis of the proportion of minutes of school work completed each day to the minimum number of minutes that school work is required to be held that day.
        (b) Days of attendance may be less than 5 clock hours
    on the opening and closing of the school term, and upon the first day of pupil attendance, if preceded by a day or days utilized as an institute or teachers' workshop.
        (c) A session of 4 or more clock hours may be counted
    as a day of attendance upon certification by the regional superintendent, and approved by the State Superintendent of Education to the extent that the district has been forced to use daily multiple sessions.
        (d) A session of 3 or more clock hours may be counted
    as a day of attendance (1) when the remainder of the school day or at least 2 hours in the evening of that day is utilized for an in‑service training program for teachers, up to a maximum of 5 days per school year, provided a district conducts an in‑service training program for teachers in accordance with Section 10‑22.39 of this Code; or, in lieu of 4 such days, 2 full days may be used, in which event each such day may be counted as a day required for a legal school calendar pursuant to Section 10‑19 of this Code; (1.5) when, of the 5 days allowed under item (1), a maximum of 4 days are used for parent‑teacher conferences, or, in lieu of 4 such days, 2 full days are used, in which case each such day may be counted as a calendar day required under Section 10‑19 of this Code, provided that the full‑day, parent‑teacher conference consists of (i) a minimum of 5 clock hours of parent‑teacher conferences, (ii) both a minimum of 2 clock hours of parent‑teacher conferences held in the evening following a full day of student attendance, as specified in subsection (F)(1)(c), and a minimum of 3 clock hours of parent‑teacher conferences held on the day immediately following evening parent‑teacher conferences, or (iii) multiple parent‑teache