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Audits & Financial Healthi

FACNCES

5

Districts

4/4

Clean Audits

4/5

Healthy

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.

Financial Profile evaluates each 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: FACNCES

Financial Healthi

CHSD 99Caution

Potential concerns — some financial indicators are declining

Financial Profile Score2.85 / 4.0

Better than 1% of districts statewide

Cass SD 63Healthy

Strong financial position — well-managed reserves and spending

Financial Profile Score3.80 / 4.0

Better than 36% of districts statewide

Center Cass SD 66Adequate

Adequate financial position — meets minimum standards

Financial Profile Score3.20 / 4.0

Better than 4% of districts statewide

Darien SD 61Healthy

Strong financial position — well-managed reserves and spending

Financial Profile Score4.00 / 4.0

Better than 66% of districts statewide

Hinsdale Twp HSD 86Healthy

Strong financial position — well-managed reserves and spending

Financial Profile Score3.55 / 4.0

Better than 12% of districts statewide

Audit Opinionsi

Darien SD 61Clean

Most recent audit found no significant issues. Clean audits in 5 of 5 years (100%).

Clean years

5 of 5

Total audits

5

Cass SD 63Clean

Most recent audit found no significant issues. Clean audits in 5 of 5 years (100%).

Clean years

5 of 5

Total audits

5

Center Cass SD 66Clean

Most recent audit found no significant issues. Clean audits in 3 of 3 years (100%).

Clean years

3 of 3

Total audits

3

CHSD 99Clean

Most recent audit found no significant issues. Clean audits in 10 of 10 years (100%).

Clean years

10 of 10

Total audits

10

Audit Timelinei

Darien SD 61

2024Clean
Lauterbach & Amen LLPPDF
2023Clean
Lauterbach & Amen LLPPDF

Cass SD 63

2025Clean
Evoy, Kamschulte, Jacobs & Co. LLPPDF
2024Clean
EVOY, KAMSCHULTE, JACOBS & CO. LLPPDF

Center Cass SD 66

2024Clean
Gorenz & Associates, Ltd.PDF
2023Adverse
Gorenz and Associates, LTD.PDF

CHSD 99

2025Clean
Miller Cooper & Co., Ltd.PDF
2024Clean
Miller Cooper & Co., Ltd.PDF

Statewide Context

Audit Results

69.3% of statewide districts received clean audit opinions

115 total material weaknesses statewide

Financial Health Distribution

Recognition: 730 (yours)
Review: 85 (yours)
Early Warning: 16 (yours)
Watch: 10

Statewide median score: 3.9

Showing most recent audit per district. Full audit history available with a paid plan. View plans →