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Financial health scores and federal audit results for school districts serving your community.
What are school district audits & financial profiles?
Single Audits are required by federal law for any organization spending $1M+ in federal awards. An independent auditor reviews financial statements and compliance with federal program requirements.
An unmodified (clean) opinion means no significant issues were found. A material weakness indicates a serious gap in financial controls that could lead to misstatement of financial reports.
ISBE Financial Profile evaluates each Illinois school district on five financial indicators — fund balance, spending patterns, cash reserves, and debt levels — assigning a score from 1.00 to 4.00 and a designation:
Recognition: Strong financial position (3.50-4.00)
Review: Adequate financial position (2.50-3.49)
Early Warning: Potential concerns (1.50-2.49)
Watch: Significant concerns (1.00-1.49)
Sources: FAC.gov | ISBE Financial Profile
Financial Healthi
Strong financial position — well-managed reserves and spending
Better than 36% of districts statewide
Strong financial position — well-managed reserves and spending
Better than 27% of districts statewide
Adequate financial position — meets minimum standards
Better than 5% of districts statewide
Strong financial position — well-managed reserves and spending
Better than 27% of districts statewide
Strong financial position — well-managed reserves and spending
Better than 36% of districts statewide
Strong financial position — well-managed reserves and spending
Better than 27% of districts statewide
Strong financial position — well-managed reserves and spending
Better than 47% of districts statewide
Strong financial position — well-managed reserves and spending
Better than 47% of districts statewide
Audit Opinionsi
Most recent audit found serious concerns. Clean audits in 3 of 2 years (150%).
Clean years
3 of 2
Total audits
3
Most recent audit found serious concerns. Clean audits in 4 of 4 years (100%).
Clean years
4 of 4
Total audits
4
Most recent audit found serious concerns. Clean audits in 2 of 2 years (100%).
Clean years
2 of 2
Total audits
2
Audit Timelinei
Warrensburg-Latham CUSD 11
Statewide Context
Audit Results
69.8% of IL districts received clean audit opinions
25 total material weaknesses statewide
Financial Health Distribution
Statewide median score: 3.9