ILLINOIS STATE BOARD OF EDUCATION
Fiscal Year 2018 School District Financial Profile Scores, based upon Fiscal Year 2017 Annual Financial Reports
James T. Meeks Chairman
Tony Smith, Ph.D.
State Superintendent of Education
Illinois State Board of Education
2018 School District Financial Profile Scores Based on Fiscal Year 2017 Annual Financial Reports
Enclosed are the 2018 School District Financial Profile scores based on the Fiscal Year 2017 Annual Financial Reports. Financial profile calculations for school districts are determined using five key indicators:
• Fund Balance to Revenue Ratio • Expenditure to Revenue Ratio • Days Cash on Hand • Percentage of Remaining Short-Term Borrowing Ability • Percentage of Remaining Long-Term Borrowing Ability
A detailed explanation of these indicators and the Financial Profile calculation formulas are shown in Appendix A to the report. They are also available on the ISBE website at https://www.isbe.net/Pages/School-District-Financial-Profile.aspx. Background Information Section 1A-8 of the School Code states, “To promote the financial integrity of school districts, the State Board of Education shall be provided the necessary powers to promote sound financial management and continue operation of the public schools.” The School District Financial Profile was designed to better illustrate information on school district finances and to establish financial designation lists for all districts. The designation categories in descending order are:
• Financial Recognition (the highest category designation) • Financial Review • Financial Early Warning • Financial Watch
This is the 15th year that the Financial Profile has been used to evaluate districts.
• The number of districts in Financial Recognition status increased each year from the 2004 Financial Profile through the 2009 Financial Profile before declining in FY 2010.
• The highest number of districts in Financial Recognition was realized in FY 2012. • Districts received American Recovery and Reinvestment Act funds in FY 2009 through FY 2014. The
most funding was in program years 2009 and 2010, $1.032 billion and $1.279 billion, respectively. • The number of districts realizing Financial Recognition for 2013 through 2015 has been fairly consistent
with a slight decrease each year in spite of financial difficulties, decreasing equalized assessed valuations (EAV), prorated state funding, and delayed payments.
• The 2016 Financial Profile and the 2017 Financial Profile reflect an increase in the number of districts that are designated as Financial Recognition. This is due to a slight increase in EAV and revenues. Districts also continue to incur debt to meet operational needs.
• The 2018 Financial Profile overall scores have remain consistent with the past year.
The number of districts in Financial Recognition continue to increase, but there was also a modest increase to the number of districts in Financial Watch. Crete-Monee School District has Financial Watch designation because its Annual Financial Report has not been completed. It was designated Financial Recognition last year.
It appears that districts’ reliance on debt to sustain operations is decreasing. The passage of the Evidence-Based Funding (EBF) law offers hope that this trend will continue into next year’s Financial Profile.
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See Graph 1 for the number of districts in Financial Recognition for the Financial Profile years 2004 through 2018.
2018 Financial Profile Analysis Table 2 below summarizes the overall improvement to the 2018 Financial Profile. Districts move in and out of categories, but overall the number of districts in each category has remained consistent with the prior year. Table 2 2017 Financial Profile
Based on FY 16 Revised Data
2018 Financial Profile Based on FY 17 Revised
Data Variance # % # % # %
Financial Recognition 632 74.2% 640 75.1% 8 0.9% Financial Review 154 18.1% 147 17.3% (7) (0.8%)
Financial Early Warning 47 5.5% 43 5.0% (4) (0.5%)
Financial Watch 19 2.2% 22 2.6% 3 0.4% Total 852 100.0% 852 100.0% 0 0.00%
General State Aid Proration 92.1% 100.0% 7.9%
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The number of districts designated in Financial Recognition for the 2018 Financial Profile increased by eight districts when compared to 2017. This is due to economic improvement; increased funding; maintaining expenditures; and, to a lesser degree, the issuance of operational debt. The following discussion excludes the Chicago School District. Summary of the improvements are as follows:
Economic Improvement - Equalized Assessed Value (EAV): EAV increased for the second year in a row (7.56 percent). The increase in the EAV increases districts’ tax levy ability and the debt capacity. The increased tax levy ability increases districts’ local revenue, which could improve the Fund Balance to Revenue, Expenditure to Revenue, and Days Cash on Hand indicators. If districts do not issue additional debt, the increased debt threshold lowers the percentage of debt outstanding and improves short- and long-term debt indicators. Increased Funding: As per the FY 2017 and FY 2016 budget appropriations, state funding for General State Aid and mandated categoricals (M-Cats) increased $379.9 million in FY 2017 (5.86 percent). The 2017 Annual Financial Reports (AFR) reflect an increase in operational revenue of $414.8 million (2.15 percent) over the 2016 AFRs.
Maintaining Expenditures: Revenue has been increasing for districts, but they have been maintaining expenditures. Total operational expenditures increased $302.0 million (1.6 percent). Issuance of Operational Long-Term Debt: Districts are less reliant on issuing debt to meet operational needs because of economic improvements and increased funding. Total debt in the operational funds decreased $83.5 million (18.4 percent). Districts issued $369.4 million in long-term debt in the operational funds in FY 2017 compared to $452.9 million in FY 2016.
The enactment of the EBF formula means payment delays should not be as significant in future years since four of the mandated categoricals are now paid within EBF. The only payments that may be delayed in the future are Regular/Vocational Pupil Transportation, Special Education Pupil Transportation, and Special Education Private Facility. The first of four quarterly vouchers has been paid in the current 2018 fiscal year. The December M-Cats have been vouchered, but not yet paid. The third payments will be vouchered in March. The backlog of state payments to school districts was $454 million as of February 28, 2018, compared to $1.114 billion at the same time last year.
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The reliance on issuing long-term debt to sustain operations has declined over the past year by 18.4 percent due to increased revenues and maintaining expenditures. Graph 2 reflect districts’ trends in issuing debt in the operational funds from FY 2009 through FY 2017.
$0.0$50.0
$100.0$150.0$200.0$250.0$300.0$350.0$400.0$450.0$500.0
FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY2017Series1 $281.5 $369.4 $274.0 $239.4 $284.5 $356.5 $307.2 $452.9 $369.40
In th
e th
ousa
nds
Amount of Long-Term Debt Issued Each Fiscal YearGraph 2
All of these improvements resulted in an improved 2018 Financial Profile. Graph 3 below shows that the 2018 Financial Profile statewide average score increased to 3.64 from the 2017 average profile score of 3.63. Both years’ scores are within the Financial Recognition designation. Graph 3 reflects the average Financial Profile score for the 2012 through the 2018.
2012 2013 2014 2015 2016 2017 2018Average Profile Score 3.66 3.54 3.52 3.54 3.55 3.63 3.64
3.45
3.5
3.55
3.6
3.65
3.7
Statewide Average Profile Score Trend Line
Average Profile Score
Graph 3
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Graph 4 reflects the improvement in each of the financial indicators for the 2018 Financial Profile. The graph also reveals the trend for each indicator from 2013 through the 2018 Financial Profile.
2013 2014 2015 2016 2017 2018Fund Balance to Revenue Ratio 3.78 3.78 3.77 3.79 3.80 3.81Expenditure to Revenue Ratio 3.31 3.25 3.35 3.33 3.56 3.60Days Cash on Hand 3.33 3.34 3.38 3.41 3.45 3.46Short-Term Debt 3.98 3.98 3.98 3.98 3.98 3.98Long-Term Debt 2.99 2.96 2.92 2.95 2.91 2.94
2.52.72.93.13.33.53.73.94.1
Financial Profile Trend Line Indicators
Fund Balance to Revenue Ratio Expenditure to Revenue Ratio Days Cash on Hand
Short-Term Debt Long-Term Debt
Graph 4
The average Fund Balance to Revenue Ratio score has remained constant over the past years, with a slight increase for the 2018 Financial Profile. On the average, the 2018 score of 3.81 reflects that districts have less than a 25 percent (three months) Fund Balance to Revenue Ratio, but at least a 10 percent (approximately 1.2 months) ratio. The average Expenditure to Revenue Ratio indicator trend line increased from last year’s Financial Profile to this year’s profile. However, even with increased revenues and maintaining expenditures, the average 2018 score of 3.60 reflects that districts continue to slightly spend more than they are realizing in revenue. The Long-Term Debt indicator average score reflects a slight improvement, 2.94 for the 2018 Financial Profile compared to 2.91 for the 2017 profile. As discussed above, this is due to an increase in EAVs. Appendices A through F demonstrate the trends by geographic area for the overall average score as well as the indicators.
Financial Watch List Districts Overall, there have been improvements with the Financial Watch List districts as well. Analysis reflects significant improvements among the 19 districts on the Financial Watch List from last year. Eight of the 19 districts have improved and are no longer on the Financial Watch List. Six of the 11 that remain on the list reflect improved scores and four have scores that remained the same. Further improvements reflect that seven districts have greater days cash on hand for the current year than last year, nine districts reduced their deficit spending or realized a surplus over the prior year, 15 districts did not need to issue long term debt, and 11 districts did not need to issue short term debt in their operational funds to sustain operations. Ten districts, that were previously Financial Review and Early Warning, had declining scores that put them on the Financial Watch List. Five were in Financial Review and five were in Early Warning last year.
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Crete-Monee School District was put on the Financial Watch List because it did not submit an AFR by February 15, 2018. A financial characteristic of the Finance Watch districts is heavy reliance upon state funding. Eleven of the 22 districts on the list receive 40 percent or more of their total local and state revenue from state sources. They may also be taxing at a higher rate than other like districts. This may be due to a lower EAV than other districts in which a higher tax rate is needed to obtain the same amount of local funding. Nine districts incurred a higher 2015 operating tax rate than the median operating tax rate for the same type of district.
Financial Profile Compared with Preliminary Percentage of Adequacy
Financial Profile
Designation
Number of
Districts
Preliminary Percentage* (# of
Districts) with Adequacy** of 100% or more
Preliminary Percentage* (# of
Districts) with Adequacy of 90%
up to 100%
Preliminary Percentage* (# of
Districts) with Adequacy of 75%
up to 90%
Preliminary Percentage* (# of
Districts) with Adequacy less
than 75% Financial
Recognition 640 20.5% (131) 8.0% (51) 13.9% (89) 57.6% (369) Financial Review 147 4.8% (7) 2.7% (4) 10.9% (16) 81.6% (120)
Financial Early
Warning 43 2.3% (1) 0.0% (0) 16.3% (7) 81.4% (35) Financial
Watch 22 0.0% (0) 0.0% (0) 18.2% (4) 81.8% (18) *Percentage of districts within the Financial Profile designation **Percentage of adequacy will be available in April 2018 This is the first year in which a discussion can be had with regard to the Financial Profile and the percentage of adequacy. Of the 139 districts at 100 percent or more of adequacy as defined by EBF, 131 (94.2 percent) are within the Financial Recognition category. This would suggest that districts in Financial Recognition are more apt to have resources available to be able to provide 100 percent or more of an adequate education to their students. This could be due to a district’s ability to obtain greater local taxing than the other districts; thus, it has a greater opportunity to achieve its adequacy level. However, most districts, regardless of their designation, are likely to be providing an adequacy level that is less than 75 percent of their EBF adequacy target. The fact that 57.6 percent of the Financial Recognition districts are in the less than 75 percent range suggests that those districts are achieving fiscal solvency at the expense of academic solvency as defined by the EBF-calculated adequacy level. The remaining districts in the less than 75 percent range are having difficulty with fiscal and academic solvency. As per the table on the previous page, 658 districts are at an adequacy level of less than 90 percent (77.2 percent of districts). This suggests the need for additional funding for most all districts to be able to meet academic solvency for the students of Illinois and achieve fiscal solvency.
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Historical Trend of the Financial Profile (Table 3 and Graph 5)
Table 3 2013 Financial
Profile Based on FY12 Data
Adjusted
2014 Financial
Profile Based on FY13 Data
Adjusted
2015 Financial
Profile Based on FY14 Data
Adjusted
2016 Financial
Profile Based on FY15 Data
Adjusted
2017 Financial
Profile Based on FY16 Data
Adjusted
2018 Financial
Profile Based on FY17 Data
Adjusted Financial
Recognition 562 560 553 568 632 640 Financial Review 191 181 199 196 154 147
Financial Early
Warning 67 72 70 61 47 43
Financial Watch 45 49 38 32 19 22
Total 865 862 860 857 852 852
The following map designates the geographic regions of the 2018 Financial Watch List districts. A summary of the location of the 22 districts is as follows: • Five in Cook County • Two in Franklin, Madison, St. Clair, and Will Counties • One in Brown, Bureau, Calhoun, Grundy, Hancock, Lake, LaSalle, Marion, Wabash,
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FY 2018 District Budgets District budgets in the current 2018 fiscal year project that the number of districts deficit spending will increase to 388 districts (45.6 percent) compared to 344 (40.4 percent) as reflected from the FY 2017 Annual Financial Reports. It is hoped that the new EBF formula will have a positive impact on district finances and educational programs with more districts realizing improved finances than what the budgets are projecting. As discussed in the adequacy section, EBF will only enhance the funding levels for districts; this will, in turn, enhance revenue so less deficit spending and less reliance on debt is required to meet educational needs of students as defined by the adequacy levels computed specially for each district in Illinois. Table 4 below depicts historical trends in school districts’ deficit spending. The deficit is calculated by examining the four operational funds: Educational Fund, Operation and Maintenance Fund, Transportation, and Working Cash.
Table 4 2012 Annual
Financial Report
2013 Annual
Financial Report
2014 Annual
Financial Report
2015 Annual
Financial Report
2016 Annual
Financial Report
2017 Annual
Financial Report
2018 Budget Report
Total Number of School Districts
865 862 860 857 852 852 851
Total Number of Deficit Spending School Districts
415 420 364 490 382 344 388
Percentage of Deficit Spending School Districts
48.0% 48.7% 42.3% 57.2% 44.8% 40.4% 45.6%
In Summary
The 2018 Financial Profile (based upon FY 2017 financial data) reflects positive results due to increased EAVs, revenue, and maintaining expenditures. But it must be also be understood that these accomplishments were also realized through continued borrowing, though at a lesser amount than last year. It must also be understood that the Financial Profile is statutorily required to be adjusted for delayed state payments. Thus, hardship that districts realize due to delayed state payments is not reflected in the Financial Profile scores nor is the impact that delayed payments have on students’ education. Some borrowing denoted in this report is due to districts needing to meet cash flow obligations. Districts realized two delayed payment for mandated categoricals in FY 2017. These M-Cat payments were not made to districts until August and October of FY 2018. The Financial Profile portrays the need for additional funding to meet the adequacy level defined for each district in the EBF formula. Several districts that do not have the local capacity to meet the adequacy level are already deficit spending, taxing at a higher rate, and incurring debt to provide services to students. They continue to provide services to students as they can best do financially, but they may not be able to achieve their adequacy level as defined in the EBF formula.
2018 Financial Profile (Based upon 2017 Annual Financial Data)
Comparison between Districts’ Original Score and Adjusted Score
(Scores were adjusted for delayed payment of Mandated Categoricals)
Financial Profile Scores
Comparison between the Original Score and the Adjusted Score
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Abingdon-Avon CUSD 27633048276026 Cash 4.00 4.00Recognition Recognition
A-C Central CUSD 26201009262026 Cash 3.55 3.55Recognition Recognition
Addison SD 419022004002 Accrual 4.00 4.00Recognition Recognition
Adlai E Stevenson HSD 12534049125013 Cash 4.00 4.00Recognition Recognition
Akin CCSD 9121028091004 Cash 4.00 4.00Recognition Recognition
Albers SD 6313014063002 Cash 4.00 4.00Recognition Recognition
Alden Hebron SD 1944063019024 Cash 4.00 4.00Recognition Recognition
Allendale CCSD 1720093017024 Cash 2.65 2.65Early Warning Early Warning
Allen-Otter Creek CCSD 6535050065004 Cash 3.65 3.65Recognition Recognition
Alsip-Hazlgrn-Oaklwn SD 12607016126002 Cash 4.00 4.00Recognition Recognition
Altamont CUSD 1003025010026 Cash 3.15 3.15Review Review
Alton CUSD 1141057011026 Cash 2.10 2.10Watch Watch
AlWood CUSD 22528037225026 Cash 3.45 3.45Review Review
Amboy CUSD 27247052272026 Cash 4.00 4.00Recognition Recognition
Anna CCSD 3730091037004 Cash 3.90 3.90Recognition Recognition
Anna Jonesboro CHSD 8130091081016 Cash 3.80 3.80Recognition Recognition
Annawan CUSD 22628037226026 Cash 3.65 3.65Recognition Recognition
Antioch CCSD 3434049034004 Cash 4.00 4.00Recognition Recognition
Aptakisic-Tripp CCSD 10234049102004 Accrual 4.00 4.00Recognition Recognition
Arbor Park SD 14507016145002 Cash 3.70 3.70Recognition Recognition
Arcola CUSD 30611021306026 Cash 4.00 4.00Recognition Recognition
Page 1 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Argenta-Oreana CUSD 139055001026 Cash 3.90 3.90Recognition Recognition
Argo CHSD 21707016217016 Accrual 3.45 3.45Review Review
Arlington Heights SD 2505016025002 Accrual 3.90 3.90Recognition Recognition
Armstrong Twp HSD 22554092225017 Cash 4.00 4.00Recognition Recognition
Armstrong-Ellis Cons SD 6154092061003 Cash 3.55 3.55Recognition Recognition
Arthur CUSD 30511021305026 Cash 3.90 3.90Recognition Recognition
Ashley CCSD 1513095015004 Cash 3.90 3.90Recognition Recognition
Ashton-Franklin Center CUSD 27547052275026 Cash 3.65 3.65Recognition Recognition
Astoria CUSD 126029001026 Cash 4.00 4.00Recognition Recognition
Athens CUSD 21351065213026 Cash 3.55 3.55Recognition Recognition
Atwood Heights SD 12507016125002 Cash 3.80 3.80Recognition Recognition
Auburn CUSD 1051084010026 Cash 3.45 3.45Review Review
Aurora East USD 13131045131022 Accrual 3.70 3.70Recognition Recognition
Aurora West USD 12931045129022 Accrual 2.90 2.90Early Warning Early Warning
Aviston SD 2113014021002 Cash 3.70 3.70Recognition Recognition
Avoca SD 3705016037002 Accrual 3.30 3.30Review Review
Ball Chatham CUSD 551084005026 Cash 3.70 3.70Recognition Recognition
Bannockburn SD 10634049106002 Accrual 4.00 4.00Recognition Recognition
Barrington CUSD 22034049220026 Accrual 3.90 3.90Recognition Recognition
Bartelso SD 5713014057002 Cash 3.90 3.90Recognition Recognition
Bartonville SD 6648072066002 Cash 4.00 4.00Recognition Recognition
Batavia USD 10131045101022 Accrual 3.80 3.80Recognition Recognition
Beach Park CCSD 334049003004 Cash 3.55 3.55Recognition Recognition
Beardstown CUSD 1501009015026 Cash 3.45 3.55Review Recognition *
Page 2 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Beecher City CUSD 2003025020026 Cash 3.65 4.00Recognition Recognition
Beecher CUSD 200U56099200U26 Cash 3.80 3.80Recognition Recognition
Belle Valley SD 11950082119002 Cash 3.70 3.70Recognition Recognition
Belleville SD 11850082118002 Cash 3.25 3.25Review Review
Belleville Twp HSD 20150082201017 Cash 2.20 2.55Watch Watch
Bellwood SD 8806016088002 Cash 2.35 2.45Watch Watch
Belvidere CUSD 10004004100026 Cash 3.90 3.90Recognition Recognition
Bement CUSD 539074005026 Cash 3.45 3.45Review Review
Benjamin SD 2519022025002 Cash 3.90 3.90Recognition Recognition
Bensenville SD 219022002002 Cash 3.35 3.35Review Review
Benton CCSD 4721028047004 Cash 3.60 3.70Recognition Recognition
Benton Cons HSD 10321028103013 Cash 4.00 4.00Recognition Recognition
Berkeley SD 8706016087002 Accrual 3.90 3.90Recognition Recognition
Berwyn North SD 9806016098002 Accrual 4.00 4.00Recognition Recognition
Berwyn South SD 10006016100002 Accrual 3.25 3.25Review Review
Bethalto CUSD 841057008026 Cash 2.45 2.90Watch Early Warning *
Bethel SD 8213041082002 Cash 4.00 4.00Recognition Recognition
Big Hollow SD 3834049038002 Cash 3.60 3.60Recognition Recognition
Bismarck Henning CUSD54092001026 Cash 3.35 3.45Review Review
Bloom Twp HSD 20607016206017 Cash 3.70 3.70Recognition Recognition
Bloomingdale SD 1319022013002 Accrual 4.00 4.00Recognition Recognition
Bloomington SD 8717064087025 Cash 3.55 3.55Recognition Recognition
Blue Ridge CUSD 1817020018026 Cash 3.45 3.80Review Recognition *
Bluford Unit School District 31813041318027 Cash 3.90 4.00Recognition Recognition
Page 3 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Bond County CUSD 203003002026 Cash 2.90 2.90Early Warning Early Warning
Bourbonnais SD 5332046053002 Accrual 3.45 3.45Review Review
Braceville SD 7524032075002 Cash 2.65 3.00Early Warning Early Warning
Bradford CUSD 128088001026 Cash 4.00 4.00Recognition Recognition
Bradley Bourbonnais CHSD 30732046307016 Cash 4.00 4.00Recognition Recognition
Bradley SD 6132046061002 Cash 3.90 3.90Recognition Recognition
Breese ESD 1213014012004 Cash 3.00 3.00Early Warning Early Warning
Bremen CHSD 22807016228016 Cash 3.35 3.35Review Review
Brimfield CUSD 30948072309026 Cash 3.80 3.80Recognition Recognition
Brookfield Lagrange Park SD 9506016095002 Accrual 3.90 3.90Recognition Recognition
Brooklyn UD 18850082188022 Cash 3.00 3.00Early Warning Early Warning
Brookwood SD 16707016167002 Cash 3.35 3.70Review Recognition *
Brown County CUSD 101005001026 Cash 2.55 2.55Watch Watch
Brownstown CUSD 20103026201026 Cash 3.55 3.55Recognition Recognition
Brussels CUSD 4240007042026 Cash 3.90 3.90Recognition Recognition
Buncombe Cons SD 4321044043003 Cash 3.45 3.45Review Review
Bunker Hill CUSD 840056008026 Cash 3.90 3.90Recognition Recognition
Burbank SD 11107016111002 Cash 3.80 3.80Recognition Recognition
Bureau Valley CUSD 34028006340026 Cash 3.10 3.10Review Review
Burnham SD 154-507016154502 Cash 3.35 3.35Review Review
Bushnell Prairie City CUSD 17026062170026 Cash 4.00 4.00Recognition Recognition
Butler SD 5319022053002 Cash 4.00 4.00Recognition Recognition
Byron CUSD 22647071226026 Cash 3.90 3.90Recognition Recognition
Cahokia CUSD 18750082187026 Accrual 3.15 3.15Review Review
Page 4 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Cairo USD 130002001022 Cash 3.65 4.00Recognition Recognition
Calhoun CUSD 4040007040026 Cash 2.55 2.55Watch Watch
Calumet City SD 15507016155002 Cash 3.25 3.25Review Review
Calumet Public SD 13207016132002 Cash 3.80 3.80Recognition Recognition
Cambridge CUSD 22728037227026 Cash 3.55 3.90Recognition Recognition
Canton Union SD 6626029066025 Cash 3.55 3.90Recognition Recognition
Carbon Cliff-Barstow SD 3649081036002 Cash 3.80 3.80Recognition Recognition
Carbondale CHSD 16530039165016 Cash 4.00 4.00Recognition Recognition
Carbondale ESD 9530039095002 Cash 3.55 3.55Recognition Recognition
Carlinville CUSD 140056001026 Cash 3.65 3.65Recognition Recognition
Carlyle CUSD 113014001026 Cash 3.55 3.55Recognition Recognition
Carmi-White County CUSD 520097005026 Cash 3.80 3.80Recognition Recognition
Carrier Mills-Stonefort CUSD 220083002026 Cash 3.55 3.90Recognition Recognition
Carrollton CUSD 140031001026 Cash 3.90 3.90Recognition Recognition
Carterville CUSD 521100005026 Cash 3.25 3.60Review Recognition *
Carthage ESD 31726034317004 Cash 3.65 3.65Recognition Recognition
Cary CCSD 2644063026004 Accrual 3.80 3.80Recognition Recognition
Casey-Westfield CUSD 4C11012004C26 Cash 2.90 3.70Early Warning Recognition *
Cass SD 6319022063002 Cash 3.45 3.45Review Review
CCSD 14607016146004 Accrual 3.90 3.90Recognition Recognition
CCSD 16807016168004 Cash 3.35 3.35Review Review
CCSD 18019022180004 Cash 4.00 4.00Recognition Recognition
CCSD 20430073204004 Cash 4.00 4.00Recognition Recognition
CCSD 6205016062004 Accrual 3.80 3.80Recognition Recognition
Page 5 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
CCSD 8919022089004 Accrual 3.90 3.90Recognition Recognition
CCSD 9319022093004 Accrual 4.00 4.00Recognition Recognition
Center Cass SD 6619022066002 Cash 3.65 3.65Recognition Recognition
Central A & M CUD 2111087021026 Cash 3.55 3.55Recognition Recognition
Central CHSD 7113014071016 Cash 3.55 3.55Recognition Recognition
Central City SD 13313058133002 Cash 3.35 3.45Review Review
Central CUSD 301001003026 Cash 3.55 3.55Recognition Recognition
Central CUSD 30131045301026 Cash 3.80 3.80Recognition Recognition
Central CUSD 432038004026 Cash 3.45 3.80Review Recognition *
Central SD 10450082104002 Cash 2.90 2.90Early Warning Early Warning
Central SD 5153090051002 Cash 3.80 3.80Recognition Recognition
Central Stickney SD 11007016110002 Cash 4.00 4.00Recognition Recognition
Centralia HSD 20013058200017 Cash 2.10 2.55Watch Watch
Centralia SD 13513058135002 Cash 3.80 3.80Recognition Recognition
Century CUSD 10030077100026 Cash 3.70 3.70Recognition Recognition
Cerro Gordo CUSD 10039074100026 Cash 4.00 4.00Recognition Recognition
Chadwick-Milledgeville CUSD 39908008399026 Cash 3.65 3.65Recognition Recognition
Champaign CUSD 409010004026 Accrual 3.90 3.90Recognition Recognition
Chaney-Monge SD 8856099088002 Cash 3.80 3.80Recognition Recognition
Channahon SD 1756099017002 Accrual 4.00 4.00Recognition Recognition
Charleston CUSD 111015001026 Cash 3.90 3.90Recognition Recognition
Cherry SD 9228006092002 Cash 2.00 2.00Watch Watch
Chester CUSD 13945079139026 Cash 2.55 2.90Watch Early Warning *
Chester N HSD 12245079122019 Cash 3.65 3.65Recognition Recognition
Page 6 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Chester-East Lincoln CCSD 6117054061004 Cash 3.90 3.90Recognition Recognition
Chicago Heights SD 17007016170002 Cash 3.70 3.70Recognition Recognition
Chicago Ridge SD 127-507016127502 Cash 3.90 3.90Recognition Recognition
Christopher USD 9921028099026 Cash 3.25 3.25Review Review
CHSD 11734049117016 Cash 4.00 4.00Recognition Recognition
CHSD 12834049128016 Accrual 4.00 4.00Recognition Recognition
CHSD 15544063155016 Accrual 4.00 4.00Recognition Recognition
CHSD 21807016218016 Accrual 3.55 3.55Recognition Recognition
CHSD 9419022094016 Cash 4.00 4.00Recognition Recognition
CHSD 9919022099016 Accrual 3.30 3.30Review Review
Cicero SD 9906016099002 Cash 3.35 3.35Review Review
Cissna Park CUSD 632038006026 Cash 4.00 4.00Recognition Recognition
City of Chicago SD 29915016299025 Accrual 2.10 2.20Watch Watch
Clay City CUSD 1012013010026 Cash 3.90 3.90Recognition Recognition
Clinton CUSD 1517020015026 Cash 3.90 3.90Recognition Recognition
Coal City CUSD 124032001026 Cash 3.90 3.90Recognition Recognition
Cobden SUD 1730091017022 Cash 3.55 3.55Recognition Recognition
Collinsville CUSD 1041057010026 Cash 3.10 3.10Review Review
Colona SD 19028037190002 Cash 3.90 3.90Recognition Recognition
Columbia CUSD 445067004026 Cash 3.90 3.90Recognition Recognition
Comm Cons SD 5905016059004 Accrual 3.65 3.65Recognition Recognition
Cons HSD 23007016230013 Cash 4.00 4.00Recognition Recognition
Cook County SD 13007016130002 Cash 3.55 3.90Recognition Recognition
Cornell CCSD 42617053426004 Cash 4.00 4.00Recognition Recognition
Page 7 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Coulterville USD 145079001022 Cash 4.00 4.00Recognition Recognition
Country Club Hills SD 16007016160002 Cash 2.45 2.45Watch Watch
County of Union Sch Dist No4330091043004 Cash 3.90 3.90Recognition Recognition
County of Winnebago SD 32004101320026 Cash 3.45 3.45Review Review
County of Woodford School53102122017 Cash 4.00 4.00Recognition Recognition
Cowden-Herrick CUSD 3A11087003A26 Cash 3.90 3.90Recognition Recognition
Crab Orchard CUSD 321100003026 Cash 3.35 3.35Review Review
Crescent Iroquois CUSD 24932038249026 Cash 3.90 3.90Recognition Recognition
Creston CCSD 16147071161004 Cash 3.90 3.90Recognition Recognition
Crete Monee CUSD 201U56099201U26 Accrual 0.00 0.00Watch Watch
Creve Coeur SD 7653090076002 Cash 3.65 3.65Recognition Recognition
Crystal Lake CCSD 4744063047004 Accrual 4.00 4.00Recognition Recognition
Cumberland CUSD 7711018077026 Cash 3.80 3.80Recognition Recognition
CUSD 20019022200026 Accrual 3.80 3.80Recognition Recognition
CUSD 20119022201026 Accrual 4.00 4.00Recognition Recognition
CUSD 3 Fulton County26029003026 Cash 3.45 3.80Review Recognition *
CUSD 30031045300026 Accrual 3.70 3.70Recognition Recognition
CUSD 30824047308026 Accrual 2.80 2.80Early Warning Early Warning
CUSD 401001004026 Cash 3.90 3.90Recognition Recognition
Cypress SD 6421044064002 Cash 3.55 3.90Recognition Recognition
Dakota CUSD 20108089201026 Cash 3.55 3.55Recognition Recognition
Dallas ESD 32726034327004 Cash 3.55 3.55Recognition Recognition
Dalzell SD 9828006098002 Cash 2.75 2.75Early Warning Early Warning
Damiansville SD 6213014062002 Cash 3.60 3.60Recognition Recognition
Page 8 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Danville CCSD 11854092118024 Accrual 3.70 3.70Recognition Recognition
Darien SD 6119022061002 Accrual 4.00 4.00Recognition Recognition
Decatur SD 6139055061025 Cash 3.25 3.60Review Recognition *
Deer Creek-Mackinaw CUSD 70153090701026 Cash 3.45 3.45Review Review
Deer Park CCSD 8235050082004 Cash 3.55 3.55Recognition Recognition
Deerfield SD 10934049109002 Accrual 4.00 4.00Recognition Recognition
DeKalb CUSD 42816019428026 Accrual 3.70 3.70Recognition Recognition
Deland-Weldon CUSD 5739074057026 Cash 4.00 4.00Recognition Recognition
Delavan CUSD 70353090703026 Cash 3.35 3.70Review Recognition *
DePue USD 10328006103022 Cash 3.00 3.00Early Warning Early Warning
DeSoto Cons SD 8630039086003 Cash 3.45 3.45Review Review
Diamond Lake SD 7634049076002 Cash 4.00 4.00Recognition Recognition
Dieterich CUSD 3003025030026 Cash 3.55 3.90Recognition Recognition
Dimmick CCSD 17535050175004 Cash 3.90 3.90Recognition Recognition
District 50 Schools53090050002 Cash 3.35 3.35Review Review
Dixon USD 17047052170022 Accrual 3.35 3.35Review Review
Dolton SD 14807016148002 Cash 3.60 3.60Recognition Recognition
Dolton SD 14907016149002 Accrual 3.60 3.60Recognition Recognition
Dongola USD 6630091066022 Cash 3.00 3.00Early Warning Early Warning
Donovan CUSD 332038003026 Cash 4.00 4.00Recognition Recognition
Downers Grove GSD 5819022058002 Accrual 3.55 3.55Recognition Recognition
Du Quoin CUSD 30030073300026 Cash 3.15 3.15Review Review
Dunlap CUSD 32348072323026 Cash 3.90 3.90Recognition Recognition
DuPage HSD 8819022088016 Accrual 3.80 3.80Recognition Recognition
Page 9 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Dupo CUSD 19650082196026 Cash 3.60 3.60Recognition Recognition
Durand CUSD 32204101322026 Cash 4.00 4.00Recognition Recognition
Dwight Common SD 23217053232002 Cash 3.65 4.00Recognition Recognition
Dwight Twp HSD 23017053230017 Cash 4.00 4.00Recognition Recognition
Earlville CUSD 935050009026 Cash 3.80 3.80Recognition Recognition
East Alton SD 1341057013002 Cash 2.80 3.15Early Warning Review *
East Alton-Wood River CHSD 1441057014016 Accrual 3.55 3.55Recognition Recognition
East Coloma - Nelson CESD 2047098020002 Cash 4.00 4.00Recognition Recognition
East Dubuque USD 11908043119022 Cash 4.00 4.00Recognition Recognition
East Maine SD 6305016063002 Accrual 4.00 4.00Recognition Recognition
East Moline SD 3749081037002 Cash 2.80 3.15Early Warning Review *
East Peoria CHSD 30953090309016 Cash 3.55 3.55Recognition Recognition
East Peoria SD 8653090086002 Cash 3.80 3.80Recognition Recognition
East Prairie SD 7305016073002 Cash 3.80 3.80Recognition Recognition
East St Louis SD 18950082189022 Accrual 3.60 3.60Recognition Recognition
Eastland CUSD 30808008308026 Cash 3.90 3.90Recognition Recognition
Edgar County CUD 611023006026 Cash 3.90 3.90Recognition Recognition
Edinburg CUSD 403011004026 Cash 4.00 4.00Recognition Recognition
Edwards County CUSD 120024001026 Cash 3.55 3.55Recognition Recognition
Edwardsville CUSD 741057007026 Accrual 2.20 2.20Watch Watch
Effingham CUSD 4003025040026 Cash 3.65 3.65Recognition Recognition
Egyptian CUSD 530002005026 Cash 4.00 4.00Recognition Recognition
El Paso-Gridley CUSD 1153102011026 Cash 3.00 3.00Early Warning Early Warning
Eldorado CUSD 420083004026 Cash 3.35 3.35Review Review
Page 10 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Elmhurst SD 20519022205026 Accrual 3.90 3.90Recognition Recognition
Elmwood CUSD 32248072322026 Cash 3.70 3.70Recognition Recognition
Elmwood Park CUSD 40106016401026 Accrual 3.45 3.45Review Review
Elverado CUSD 19630039196026 Cash 2.90 2.90Early Warning Early Warning
Elwood CCSD 20356099203004 Cash 3.65 3.65Recognition Recognition
Emmons SD 3334049033002 Cash 3.70 3.70Recognition Recognition
Erie CUSD 147098001026 Cash 4.00 4.00Recognition Recognition
ESD 15907016159002 Cash 3.45 3.45Review Review
Eswood CCSD 26947071269004 Cash 4.00 4.00Recognition Recognition
Eureka CUD 14053102140026 Cash 4.00 4.00Recognition Recognition
Evanston CCSD 6505016065004 Cash 3.35 3.35Review Review
Evanston Twp HSD 20205016202017 Accrual 4.00 4.00Recognition Recognition
Evergreen Park CHSD 23107016231016 Cash 4.00 4.00Recognition Recognition
Evergreen Park ESD 12407016124002 Accrual 3.45 3.45Review Review
Ewing Northern CCSD 11521028115004 Cash 3.55 3.65Recognition Recognition
Fairfield Comm H S Dist 22520096225016 Cash 3.45 3.45Review Review
Fairfield PSD 11220096112004 Cash 3.45 3.45Review Review
Fairmont SD 8956099089002 Cash 3.90 3.90Recognition Recognition
Fairview SD 7205016072002 Cash 4.00 4.00Recognition Recognition
Farmington Central CUSD 26548072265026 Cash 3.65 3.65Recognition Recognition
Farrington CCSD 9913041099004 Cash 4.00 4.00Recognition Recognition
Fenton CHSD 10019022100016 Cash 3.65 4.00Recognition Recognition
Field CCSD 313041003004 Cash 3.55 3.55Recognition Recognition
Fieldcrest CUSD 653102006026 Cash 3.55 3.55Recognition Recognition
Page 11 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Fisher CUSD 109010001026 Cash 3.35 3.35Review Review
Flanagan-Cornell Dist 7417053074027 Cash 3.45 3.45Review Review
Flora CUSD 3512013035026 Cash 3.70 3.70Recognition Recognition
Flossmoor SD 16107016161002 Cash 3.90 3.90Recognition Recognition
Ford Heights SD 16907016169002 Cash 3.00 3.00Early Warning Early Warning
Forest Park SD 9106016091002 Cash 3.65 3.65Recognition Recognition
Forest Ridge SD 14207016142002 Cash 3.90 3.90Recognition Recognition
Forrestville Valley CUSD 22147071221026 Cash 3.80 3.80Recognition Recognition
Fox Lake GSD 11434049114002 Cash 3.45 3.45Review Review
Fox River Grove Cons SD 344063003003 Cash 4.00 4.00Recognition Recognition
Frankfort CCSD 157C56099157C04 Accrual 3.90 3.90Recognition Recognition
Frankfort CUSD 16821028168026 Cash 2.20 2.20Watch Watch
Franklin CUSD 101069001026 Cash 3.65 3.65Recognition Recognition
Franklin Park SD 8406016084002 Cash 3.90 3.90Recognition Recognition
Freeburg CCSD 7050082070004 Cash 3.65 3.65Recognition Recognition
Freeburg CHSD 7750082077016 Cash 3.80 3.80Recognition Recognition
Freeport SD 14508089145022 Accrual 3.70 3.70Recognition Recognition
Fremont SD 7934049079002 Accrual 3.90 3.90Recognition Recognition
Galatia CUSD 120083001026 Cash 3.65 3.65Recognition Recognition
Galena USD 12008043120022 Cash 4.00 4.00Recognition Recognition
Galesburg CUSD 20533048205026 Accrual 3.60 3.60Recognition Recognition
Gallatin CUSD 720030007026 Cash 3.90 3.90Recognition Recognition
Galva CUSD 22428037224026 Cash 3.65 4.00Recognition Recognition
Gardner CCSD 72C24032072C04 Cash 4.00 4.00Recognition Recognition
Page 12 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Gardner S Wilmington Twp HSD 7324032073017 Cash 3.65 3.65Recognition Recognition
Gavin SD 3734049037002 Cash 3.10 3.10Review Review
Geff CCSD 1420096014004 Cash 4.00 4.00Recognition Recognition
Gen George Patton SD 13307016133002 Cash 3.80 3.80Recognition Recognition
Geneseo CUSD 22828037228026 Cash 3.45 3.45Review Review
Geneva CUSD 30431045304026 Accrual 3.80 3.80Recognition Recognition
Genoa Kingston CUSD 42416019424026 Cash 3.90 4.00Recognition Recognition
Georgetown-Ridge Farm CUD 454092004026 Cash 3.25 3.25Review Review
Germantown Hills SD 6953102069002 Cash 3.80 3.80Recognition Recognition
Germantown SD 6013014060002 Cash 4.00 4.00Recognition Recognition
Giant City CCSD 13030039130004 Cash 3.90 3.90Recognition Recognition
Gibson City-Melvin-Sibley CUSD 509027005026 Cash 3.90 3.90Recognition Recognition
Gifford CCSD 18809010188004 Cash 3.90 3.90Recognition Recognition
Gillespie CUSD 740056007026 Cash 3.25 3.25Review Review
Glen Ellyn SD 4119022041002 Accrual 4.00 4.00Recognition Recognition
Glenbard Twp HSD 8719022087017 Cash 4.00 4.00Recognition Recognition
Glencoe SD 3505016035002 Accrual 4.00 4.00Recognition Recognition
Glenview CCSD 3405016034004 Cash 3.65 4.00Recognition Recognition
Golf ESD 6705016067002 Cash 3.90 3.90Recognition Recognition
Goreville CUD 121044001026 Cash 3.45 3.45Review Review
Gower SD 6219022062002 Cash 3.65 3.65Recognition Recognition
Grand Prairie CCSD 613041006004 Cash 3.45 3.45Review Review
Grand Ridge CCSD 9535050095004 Cash 3.55 3.55Recognition Recognition
Granite City CUSD 941057009026 Cash 3.00 3.80Early Warning Recognition *
Page 13 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Grant CCSD 11050082110004 Cash 3.45 3.45Review Review
Grant CHSD 12434049124016 Cash 3.65 4.00Recognition Recognition
Grant Park CUSD 632046006026 Cash 4.00 4.00Recognition Recognition
Grass Lake SD 3634049036002 Cash 4.00 4.00Recognition Recognition
Grayslake CCSD 4634049046004 Accrual 3.25 3.25Review Review
Grayslake CHSD 12734049127016 Accrual 3.45 3.45Review Review
Grayville CUSD 120097001026 Cash 3.80 3.80Recognition Recognition
Greenfield CUSD 1040031010026 Cash 3.55 3.55Recognition Recognition
Greenview CUSD 20051065200026 Cash 4.00 4.00Recognition Recognition
Griggsville-Perry CUSD 401075004026 Cash 2.80 3.60Early Warning Recognition *
Gurnee SD 5634049056002 Cash 3.70 3.70Recognition Recognition
Hall HSD 50228006502017 Cash 3.60 3.60Recognition Recognition
Hamilton CCSD 32826034328024 Cash 3.45 3.45Review Review
Hamilton Co CUSD 1020033010026 Cash 3.45 3.45Review Review
Hampton SD 2949081029002 Cash 3.55 3.55Recognition Recognition
Hardin County CUSD 120035001026 Cash 3.45 3.45Review Review
Harlem UD 12204101122022 Accrual 3.10 3.10Review Review
Harmony Emge SD 17550082175002 Cash 3.25 3.35Review Review
Harrisburg CUSD 320083003026 Cash 2.35 2.70Watch Early Warning *
Harrison SD 3644063036002 Cash 4.00 4.00Recognition Recognition
Hartsburg Emden CUSD 2117054021026 Cash 4.00 4.00Recognition Recognition
Harvard CUSD 5044063050026 Accrual 3.80 3.80Recognition Recognition
Harvey SD 15207016152002 Cash 3.55 3.55Recognition Recognition
Havana CUSD 12653060126026 Cash 3.80 3.80Recognition Recognition
Page 14 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Hawthorn CCSD 7334049073004 Cash 3.55 3.55Recognition Recognition
Hazel Crest SD 152-507016152502 Cash 3.60 3.60Recognition Recognition
Henry-Senachwine CUSD 535059005026 Cash 3.65 3.65Recognition Recognition
Heritage CUSD 809010008026 Cash 3.35 3.35Review Review
Herrin CUSD 421100004026 Cash 2.80 2.80Early Warning Early Warning
Herscher CUSD 232046002026 Cash 3.55 3.90Recognition Recognition
Heyworth CUSD 417064004026 Cash 3.80 3.80Recognition Recognition
Hiawatha CUSD 42616019426026 Cash 3.80 3.80Recognition Recognition
High Mount SD 11650082116002 Cash 3.70 3.70Recognition Recognition
Highland CUSD 541057005026 Accrual 3.35 3.35Review Review
Hillsboro CUSD 303068003026 Accrual 3.00 3.00Early Warning Early Warning
Hillside SD 9306016093002 Accrual 4.00 4.00Recognition Recognition
Hinckley Big Rock CUSD 42916019429026 Cash 3.80 3.80Recognition Recognition
Hinsdale CCSD 18119022181004 Accrual 3.80 3.80Recognition Recognition
Hinsdale Twp HSD 8619022086017 Accrual 3.30 3.30Review Review
Hollis Cons SD 32848072328003 Cash 4.00 4.00Recognition Recognition
Homer CCSD 33C56099033C04 Cash 3.90 3.90Recognition Recognition
Homewood Flossmoor CHSD 23307016233016 Cash 3.80 3.80Recognition Recognition
Homewood SD 15307016153002 Cash 3.25 3.25Review Review
Hononegah CHD 20704101207016 Cash 3.90 3.90Recognition Recognition
Hoopeston Area CUSD 1154092011026 Cash 3.65 3.65Recognition Recognition
Hoover-Schrum Memorial SD 15707016157002 Cash 3.25 3.25Review Review
Huntley Comm Sch Dist 15844063158022 Accrual 3.80 3.80Recognition Recognition
Hutsonville CUSD 112017001026 Cash 3.90 3.90Recognition Recognition
Page 15 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Il Valley Central USD 32148072321026 Cash 3.45 3.90Review Recognition *
Illini Bluffs CUSD 32748072327026 Cash 4.00 4.00Recognition Recognition
Illini Central CUSD 18953060189026 Cash 3.65 3.65Recognition Recognition
Illini West H S Dist 30726034307016 Cash 3.65 3.65Recognition Recognition
Indian Creek CUSD 42516019425026 Cash 4.00 4.00Recognition Recognition
Indian Prairie CUSD 20419022204026 Accrual 3.45 3.45Review Review
Indian Springs SD 10907016109002 Accrual 3.90 3.90Recognition Recognition
Iroquois County CUSD 932038009026 Cash 3.55 3.55Recognition Recognition
Iroquois West CUSD 1032038010026 Cash 3.65 4.00Recognition Recognition
Irvington CCSD 1113095011004 Cash 3.90 3.90Recognition Recognition
Itasca SD 1019022010002 Cash 3.90 3.90Recognition Recognition
Iuka CCSD 713058007004 Cash 3.55 3.55Recognition Recognition
J S Morton HSD 20106016201017 Accrual 3.70 3.70Recognition Recognition
Jacksonville SD 11701069117022 Cash 3.80 3.80Recognition Recognition
Jasper CCSD 1720096017004 Cash 3.35 3.35Review Review
Jasper County CUD 112040001026 Cash 3.35 3.35Review Review
Jersey CUSD 10040042100026 Cash 3.00 3.45Early Warning Review *
Johnsburg CUSD 1244063012026 Accrual 2.70 2.80Early Warning Early Warning
Johnston City CUSD 121100001026 Cash 3.60 3.60Recognition Recognition
Joliet PSD 8656099086005 Accrual 3.70 3.70Recognition Recognition
Joliet Twp HSD 20456099204017 Accrual 3.80 3.80Recognition Recognition
Joppa-Maple Grove UD 3821061038026 Cash 4.00 4.00Recognition Recognition
Kaneland CUSD 30231045302026 Accrual 3.00 3.00Early Warning Early Warning
Kankakee SD 11132046111025 Cash 2.80 2.80Early Warning Early Warning
Page 16 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Kansas CUSD 311023003026 Cash 4.00 4.00Recognition Recognition
Keeneyville SD 2019022020002 Accrual 3.90 3.90Recognition Recognition
Kell Cons SD 213058002003 Cash 3.55 3.55Recognition Recognition
Kenilworth SD 3805016038002 Cash 3.90 3.90Recognition Recognition
Kewanee CUSD 22928037229026 Cash 3.55 3.90Recognition Recognition
Kildeer Countryside CCSD 9634049096004 Cash 4.00 4.00Recognition Recognition
Kings Cons SD 14447071144003 Cash 3.90 3.90Recognition Recognition
Kinnikinnick CCSD 13104101131004 Cash 4.00 4.00Recognition Recognition
Kirby SD 14007016140002 Accrual 3.65 3.65Recognition Recognition
Knoxville CUSD 20233048202026 Cash 3.25 3.25Review Review
Komarek SD 9406016094002 Accrual 3.35 3.35Review Review
La Grange SD 10206016102002 Cash 2.45 2.45Watch Watch
La Grange SD 105 South06016105002 Accrual 3.80 3.80Recognition Recognition
La Harpe CSD 34726034347004 Cash 2.20 2.20Watch Watch
La Moille CUSD 30328006303026 Cash 3.30 3.65Review Recognition *
La Salle ESD 12235050122002 Cash 3.70 3.70Recognition Recognition
La Salle-Peru Twp HSD 12035050120017 Cash 3.35 3.35Review Review
Ladd CCSD 9428006094004 Cash 3.20 3.55Review Recognition *
LaGrange Highlands SD 10606016106002 Accrual 4.00 4.00Recognition Recognition
Lake Bluff ESD 6534049065002 Accrual 3.80 3.80Recognition Recognition
Lake Forest CHSD 11534049115016 Accrual 3.65 3.65Recognition Recognition
Lake Forest SD 6734049067005 Accrual 3.30 3.30Review Review
Lake Park CHSD 10819022108016 Accrual 4.00 4.00Recognition Recognition
Lake Villa CCSD 4134049041004 Cash 4.00 4.00Recognition Recognition
Page 17 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Lake Zurich CUSD 9534049095026 Accrual 4.00 4.00Recognition Recognition
Lansing SD 15807016158002 Cash 3.70 3.70Recognition Recognition
Laraway CCSD 70C56099070C04 Cash 3.70 3.70Recognition Recognition
Lawrence County CUD 2012051020026 Cash 3.15 3.15Review Review
Lebanon CUSD 950082009026 Cash 2.35 2.35Watch Watch
Leland CUSD 135050001026 Cash 3.90 3.90Recognition Recognition
Lemont Twp HSD 21007016210017 Cash 3.45 3.80Review Recognition *
Lemont-Bromberek CSD 113A07016113A02 Accrual 4.00 4.00Recognition Recognition
Lena Winslow CUSD 20208089202026 Cash 3.90 3.90Recognition Recognition
LeRoy CUSD 217064002026 Cash 3.35 3.35Review Review
Lewistown CUSD 9726029097026 Cash 4.00 4.00Recognition Recognition
Lexington CUSD 717064007026 Cash 3.70 3.80Recognition Recognition
Leyden CHSD 21206016212016 Accrual 3.80 3.80Recognition Recognition
Liberty CUSD 201001002026 Cash 3.55 3.55Recognition Recognition
Libertyville SD 7034049070002 Cash 3.65 3.65Recognition Recognition
Lick Creek CCSD 1630091016004 Cash 3.55 3.90Recognition Recognition
Limestone CHSD 31048072310016 Cash 3.55 3.55Recognition Recognition
Limestone Walters CCSD 31648072316004 Cash 3.65 3.65Recognition Recognition
Lincoln CHSD 40417054404016 Cash 4.00 4.00Recognition Recognition
Lincoln ESD 15607016156002 Cash 3.70 3.70Recognition Recognition
Lincoln ESD 2717054027002 Cash 3.70 3.70Recognition Recognition
Lincoln Way CHSD 21056099210016 Cash 2.35 2.35Watch Watch
Lincolnshire-Prairieview SD 10334049103002 Cash 4.00 4.00Recognition Recognition
Lincolnwood SD 7405016074002 Accrual 4.00 4.00Recognition Recognition
Page 18 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Lindop SD 9206016092002 Accrual 3.90 3.90Recognition Recognition
Lisbon CCSD 9024047090004 Cash 4.00 4.00Recognition Recognition
Lisle CUSD 20219022202026 Cash 4.00 4.00Recognition Recognition
Litchfield CUSD 1203068012026 Cash 3.45 3.45Review Review
Lockport SD 9156099091002 Cash 3.90 3.90Recognition Recognition
Lockport Twp HSD 20556099205017 Cash 4.00 4.00Recognition Recognition
Lombard SD 4419022044002 Accrual 4.00 4.00Recognition Recognition
Lostant CUSD 42535050425026 Cash 4.00 4.00Recognition Recognition
Lowpoint-Washburn CUSD 2153102021026 Cash 3.55 3.55Recognition Recognition
Ludlow CCSD 14209010142004 Cash 4.00 4.00Recognition Recognition
Lyons SD 10306016103002 Accrual 3.80 3.80Recognition Recognition
Lyons Twp HSD 20406016204017 Accrual 4.00 4.00Recognition Recognition
Macomb CUSD 18526062185026 Accrual 4.00 4.00Recognition Recognition
Madison CUSD 1241057012026 Cash 3.00 3.00Early Warning Early Warning
Maercker SD 6019022060002 Accrual 3.90 3.90Recognition Recognition
Mahomet-Seymour CUSD 309010003026 Cash 2.80 2.80Early Warning Early Warning
Maine Township HSD 20705016207017 Accrual 4.00 4.00Recognition Recognition
Malden CCSD 8428006084004 Cash 4.00 4.00Recognition Recognition
Manhattan SD 11456099114002 Cash 3.80 3.80Recognition Recognition
Mannheim SD 8306016083002 Accrual 3.70 3.70Recognition Recognition
Manteno CUSD 532046005026 Cash 3.70 3.70Recognition Recognition
Marengo CHSD 15444063154016 Cash 3.65 3.65Recognition Recognition
Marengo-Union E Cons D 16544063165003 Cash 4.00 4.00Recognition Recognition
Marion CUSD 221100002026 Cash 3.35 3.35Review Review
Page 19 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Marissa CUSD 4050082040026 Cash 3.55 3.55Recognition Recognition
Maroa Forsyth CUSD 239055002026 Cash 3.25 3.25Review Review
Marquardt SD 1519022015002 Accrual 3.70 3.70Recognition Recognition
Marseilles ESD 15035050150002 Cash 4.00 4.00Recognition Recognition
Marshall CUSD 2C11012002C26 Cash 3.90 4.00Recognition Recognition
Martinsville CUSD 3C11012003C26 Cash 3.80 3.80Recognition Recognition
Mascoutah CUD 1950082019026 Cash 3.70 3.70Recognition Recognition
Massac UD 121061001026 Cash 3.10 3.10Review Review
Matteson ESD 16207016162002 Accrual 3.25 3.25Review Review
Mattoon CUSD 211015002026 Cash 3.35 3.35Review Review
Maywood-Melrose Park-Broadview 8906016089002 Accrual 3.70 3.70Recognition Recognition
Mazon-Verona-Kinsman ESD 2C24032002C02 Cash 4.00 4.00Recognition Recognition
McClellan CCSD 1213041012004 Cash 3.80 3.80Recognition Recognition
McHenry CCSD 1544063015004 Cash 3.65 3.65Recognition Recognition
McHenry CHSD 15644063156016 Cash 4.00 4.00Recognition Recognition
McLean County USD 517064005026 Cash 3.00 3.00Early Warning Early Warning
Medinah SD 1119022011002 Cash 3.90 3.90Recognition Recognition
Mendota CCSD 28935050289004 Cash 3.45 3.45Review Review
Mendota Twp HSD 28035050280017 Cash 3.55 3.55Recognition Recognition
Mercer County School District 40433066404026 Cash 4.00 4.00Recognition Recognition
Meredosia-Chambersburg CUSD 1101069011026 Cash 3.90 3.90Recognition Recognition
Meridian CUSD 10130077101026 Cash 3.15 3.15Review Review
Meridian CUSD 1539055015026 Cash 2.80 3.15Early Warning Review *
Meridian CUSD 22347071223026 Cash 3.80 3.80Recognition Recognition
Page 20 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Metamora CCSD 153102001004 Cash 3.35 3.35Review Review
Midland CUSD 735059007026 Cash 3.80 3.80Recognition Recognition
Midlothian SD 14307016143002 Cash 3.65 3.65Recognition Recognition
Midwest Central CUSD 19153060191026 Cash 3.55 3.55Recognition Recognition
Milford Area PSD 12432038124026 Cash 3.70 3.70Recognition Recognition
Millburn CCSD 2434049024004 Accrual 2.55 2.55Watch Watch
Miller Twp CCSD 21035050210004 Cash 3.55 3.65Recognition Recognition
Millstadt CCSD 16050082160004 Cash 3.00 3.00Early Warning Early Warning
Minooka CCSD 20124032201004 Cash 3.35 3.35Review Review
Minooka CHSD 11124032111016 Cash 3.45 3.45Review Review
Mokena SD 15956099159002 Cash 4.00 4.00Recognition Recognition
Moline-Coal Valley CUSD 4049081040022 Accrual 4.00 4.00Recognition Recognition
Momence CUSD 132046001026 Cash 2.90 2.90Early Warning Early Warning
Monmouth-Roseville CUSD 23833094238026 Cash 3.90 3.90Recognition Recognition
Monroe SD 7048072070002 Cash 3.65 4.00Recognition Recognition
Monticello CUSD 2539074025026 Cash 4.00 4.00Recognition Recognition
Montmorency CCSD 14547098145004 Cash 3.55 3.55Recognition Recognition
Morris CHSD 10124032101016 Cash 2.75 2.75Early Warning Early Warning
Morris SD 5424032054002 Cash 2.10 2.45Watch Watch
Morrison CUSD 647098006026 Cash 3.65 3.65Recognition Recognition
Morrisonville CUSD 103011001026 Cash 3.45 3.45Review Review
Morton CUSD 70953090709026 Cash 4.00 4.00Recognition Recognition
Morton Grove SD 7005016070002 Cash 3.65 3.65Recognition Recognition
Mount Olive CUSD 540056005026 Cash 3.55 3.55Recognition Recognition
Page 21 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Mount Prospect SD 5705016057002 Accrual 4.00 4.00Recognition Recognition
Mount Vernon SD 8013041080002 Cash 3.00 3.80Early Warning Recognition *
Mt Pulaski CUSD 2317054023026 Cash 3.55 3.55Recognition Recognition
Mt Vernon Twp HSD 20113041201017 Cash 3.60 3.60Recognition Recognition
Mt Zion CUSD 339055003026 Cash 3.60 3.60Recognition Recognition
Mulberry Grove CUSD 103003001026 Cash 3.45 3.80Review Recognition *
Mundelein Cons HSD 12034049120013 Accrual 3.90 3.90Recognition Recognition
Mundelein ESD 7534049075002 Accrual 3.90 3.90Recognition Recognition
Murphysboro CUSD 18630039186026 Cash 3.55 3.55Recognition Recognition
N Pekin & Marquette Hght SD 10253090102002 Cash 3.80 3.80Recognition Recognition
Naperville CUSD 20319022203026 Accrual 4.00 4.00Recognition Recognition
Nashville CCSD 4913095049004 Cash 3.90 3.90Recognition Recognition
Nashville CHSD 9913095099016 Cash 3.65 3.65Recognition Recognition
Nauvoo-Colusa CUSD 32526034325026 Cash 3.90 3.90Recognition Recognition
Neoga CUSD 311018003026 Cash 3.80 3.80Recognition Recognition
Nettle Creek CCSD 24C24032024C04 Cash 3.55 3.55Recognition Recognition
New Athens CUSD 6050082060026 Cash 2.05 2.75Watch Early Warning *
New Berlin CUSD 1651084016026 Cash 3.90 3.90Recognition Recognition
New Holland-Middletown ED 8817054088002 Cash 4.00 4.00Recognition Recognition
New Hope CCSD 620096006004 Cash 3.55 3.90Recognition Recognition
New Lenox SD 12256099122002 Cash 3.70 3.70Recognition Recognition
New Simpson Hill SD 3221044032003 Cash 3.80 3.80Recognition Recognition
New Trier Twp HSD 20305016203017 Accrual 3.55 3.55Recognition Recognition
Newark CCSD 6624047066004 Cash 4.00 4.00Recognition Recognition
Page 22 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Newark CHSD 1824047018016 Cash 3.65 4.00Recognition Recognition
Niles ESD 7105016071002 Accrual 4.00 4.00Recognition Recognition
Niles Twp HSD 21905016219017 Accrual 3.90 3.90Recognition Recognition
Nippersink SD 244063002003 Accrual 4.00 4.00Recognition Recognition
Nokomis CUSD 2203068022026 Cash 3.70 3.70Recognition Recognition
Norridge SD 8006016080002 Accrual 2.75 2.75Early Warning Early Warning
Norris City-Omaha-Enfield CUSD 320097003026 Cash 3.45 3.80Review Recognition *
North Boone CUSD 20004004200026 Cash 3.80 3.80Recognition Recognition
North Chicago SD 18734049187026 Accrual 3.25 3.25Review Review
North Clay CUSD 2512013025026 Cash 3.90 3.90Recognition Recognition
North Greene CUSD 340031003026 Cash 3.10 3.45Review Review
North Mac CUSD 3440056034026 Cash 3.80 3.80Recognition Recognition
North Palos SD 11707016117002 Cash 3.80 3.80Recognition Recognition
North Shore SD 11234049112002 Accrual 4.00 4.00Recognition Recognition
North Wamac SD 18613014186002 Cash 3.90 3.90Recognition Recognition
North Wayne CUSD 20020096200026 Cash 4.00 4.00Recognition Recognition
Northbrook ESD 2705016027002 Accrual 4.00 4.00Recognition Recognition
Northbrook SD 2805016028002 Accrual 3.65 3.65Recognition Recognition
Northbrook/Glenview SD 3005016030002 Accrual 3.65 3.65Recognition Recognition
Northfield Twp HSD 22505016225017 Accrual 4.00 4.00Recognition Recognition
Northwestern CUSD 240056002026 Cash 3.65 3.65Recognition Recognition
Norwood ESD 6348072063002 Cash 3.55 3.55Recognition Recognition
O Fallon CCSD 9050082090004 Cash 3.15 3.15Review Review
O Fallon Twp HSD 20350082203017 Cash 3.45 3.45Review Review
Page 23 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Oak Grove SD 6834049068002 Accrual 2.85 2.85Early Warning Early Warning
Oak Grove SD 6848072068002 Cash 3.35 3.35Review Review
Oak Lawn CHSD 22907016229016 Cash 3.55 3.55Recognition Recognition
Oak Lawn-Hometown SD 12307016123002 Cash 3.60 3.60Recognition Recognition
Oak Park - River Forest SD 20006016200013 Accrual 4.00 4.00Recognition Recognition
Oak Park ESD 9706016097002 Accrual 3.10 3.10Review Review
Oakdale CCSD 113095001004 Cash 3.55 3.90Recognition Recognition
Oakland CUSD 511015005026 Cash 3.90 3.90Recognition Recognition
Oakwood CUSD 7654092076026 Cash 2.90 3.25Early Warning Review *
Oblong CUSD 412017004026 Cash 3.35 3.45Review Review
Odell CCSD 43517053435004 Cash 3.65 3.65Recognition Recognition
Odin PSD 72213058722026 Cash 3.55 3.90Recognition Recognition
Oglesby ESD 12535050125002 Cash 3.55 3.65Recognition Recognition
Ohio CCSD 1728006017004 Cash 4.00 4.00Recognition Recognition
Ohio CHSD 50528006505016 Cash 4.00 4.00Recognition Recognition
Okaw Valley CUSD 30211070302026 Cash 4.00 4.00Recognition Recognition
Olympia CUSD 1617064016026 Cash 3.90 3.90Recognition Recognition
Opdyke-Belle-Rive CCSD 513041005004 Cash 3.55 3.90Recognition Recognition
Orangeville CUSD 20308089203026 Cash 3.00 3.00Early Warning Early Warning
Oregon CUSD 22047071220026 Cash 3.90 3.90Recognition Recognition
Orion CUSD 22328037223026 Cash 3.90 3.90Recognition Recognition
Orland SD 13507016135002 Accrual 3.65 3.65Recognition Recognition
Ottawa ESD 14135050141002 Cash 3.00 3.00Early Warning Early Warning
Ottawa Twp HSD 14035050140017 Cash 3.55 3.55Recognition Recognition
Page 24 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Palatine CCSD 1505016015004 Accrual 3.90 3.90Recognition Recognition
Palestine CUSD 312017003026 Cash 3.80 3.80Recognition Recognition
Palos CCSD 11807016118004 Accrual 3.65 3.65Recognition Recognition
Palos Heights SD 12807016128002 Cash 4.00 4.00Recognition Recognition
Pana CUSD 803011008026 Cash 3.55 3.55Recognition Recognition
Panhandle CUSD 203068002026 Cash 3.45 3.45Review Review
Paris CUSD 411023004026 Cash 3.80 3.80Recognition Recognition
Paris-Union SD 9511023095025 Cash 3.70 3.70Recognition Recognition
Park Forest SD 16307016163002 Cash 3.60 3.60Recognition Recognition
Park Ridge CCSD 6405016064004 Accrual 4.00 4.00Recognition Recognition
Patoka CUSD 10013058100026 Cash 3.70 3.70Recognition Recognition
Paw Paw CUSD 27147052271026 Cash 3.60 3.60Recognition Recognition
Pawnee CUSD 1151084011026 Cash 3.65 3.65Recognition Recognition
Paxton-Buckley-Loda CUD 1009027010026 Cash 3.35 3.35Review Review
Payson CUSD 101001001026 Cash 3.90 3.90Recognition Recognition
Pearl City CUSD 20008089200026 Cash 3.55 3.55Recognition Recognition
Pecatonica CUSD 32104101321026 Cash 3.65 3.65Recognition Recognition
Pekin CSD 30353090303016 Cash 3.55 3.55Recognition Recognition
Pekin PSD 10853090108002 Cash 3.10 3.10Review Review
Pembroke CCSD 25932046259004 Cash 3.00 3.00Early Warning Early Warning
Pennoyer SD 7906016079002 Cash 3.90 3.90Recognition Recognition
Peoria Heights CUSD 32548072325026 Cash 3.90 3.90Recognition Recognition
Peoria SD 15048072150025 Accrual 3.15 3.15Review Review
Peotone CUSD 207U56099207U26 Cash 3.45 3.55Review Recognition *
Page 25 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Peru ESD 12435050124002 Cash 3.25 3.25Review Review
Pikeland CUSD 1001075010026 Cash 3.00 3.35Early Warning Review *
Pinckneyville CHSD 10130073101016 Cash 3.60 3.60Recognition Recognition
Pinckneyville SD 5030073050002 Cash 3.55 3.55Recognition Recognition
Plainfield SD 20256099202022 Accrual 3.70 3.70Recognition Recognition
Plano CUSD 8824047088026 Cash 3.70 3.70Recognition Recognition
Pleasant Hill CUSD 301075003026 Cash 2.90 3.00Early Warning Early Warning
Pleasant Hill SD 6948072069002 Cash 4.00 4.00Recognition Recognition
Pleasant Plains CUSD 851084008026 Cash 4.00 4.00Recognition Recognition
Pleasant Valley SD 6248072062002 Cash 4.00 4.00Recognition Recognition
Pleasantdale SD 10706016107002 Accrual 4.00 4.00Recognition Recognition
Polo CUSD 22247071222026 Cash 4.00 4.00Recognition Recognition
Pontiac CCSD 42917053429004 Cash 3.90 3.90Recognition Recognition
Pontiac Twp HSD 9017053090017 Cash 3.45 3.55Review Recognition *
Pontiac-W Holliday SD 10550082105002 Cash 4.00 4.00Recognition Recognition
Pope Co CUD 120076001026 Cash 3.65 3.65Recognition Recognition
Porta CUSD 20251065202026 Cash 3.35 3.35Review Review
Posen-Robbins ESD 143-507016143502 Cash 3.70 3.70Recognition Recognition
Potomac CUSD 1054092010026 Cash 3.90 3.90Recognition Recognition
Prairie Central CUSD 817053008026 Cash 3.55 3.55Recognition Recognition
Prairie Du Rocher CCSD 13445079134004 Cash 3.10 3.10Review Review
Prairie Grove CSD 4644063046003 Cash 4.00 4.00Recognition Recognition
Prairie Hill CCSD 13304101133004 Cash 3.70 3.70Recognition Recognition
Prairie-Hills ESD 14407016144002 Cash 3.35 3.35Review Review
Page 26 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Prairieview-Ogden CCSD 19709010197004 Cash 4.00 4.00Recognition Recognition
Princeton ESD 11528006115002 Cash 3.10 3.10Review Review
Princeton HSD 50028006500015 Cash 3.65 3.65Recognition Recognition
Princeville CUSD 32648072326026 Cash 3.60 3.60Recognition Recognition
Prophetstown-Lyndon-Tampico CUSD47098003026 Cash 3.55 3.55Recognition Recognition
Prospect Heights SD 2305016023002 Cash 3.55 3.55Recognition Recognition
Proviso Twp HSD 20906016209017 Accrual 3.90 3.90Recognition Recognition
Putnam County CUSD 53535078535026 Cash 3.65 3.65Recognition Recognition
Queen Bee SD 1619022016002 Accrual 3.60 3.60Recognition Recognition
Quincy SD 17201001172022 Cash 2.45 3.25Watch Review *
R O W V A CUSD 20833048208026 Cash 3.25 3.35Review Review
Raccoon Cons SD 113058001003 Cash 3.55 3.55Recognition Recognition
Ramsey CUSD 20403026204026 Cash 3.90 3.90Recognition Recognition
Rankin CSD 9853090098002 Cash 3.70 3.70Recognition Recognition
Rantoul City SD 13709010137002 Cash 3.70 3.70Recognition Recognition
Rantoul Township HSD 19309010193017 Cash 3.90 3.90Recognition Recognition
Reavis Twp HSD 22007016220017 Cash 3.00 3.00Early Warning Early Warning
Red Bud CUSD 13245079132026 Cash 4.00 4.00Recognition Recognition
Red Hill CUSD 1012051010026 Cash 3.35 3.35Review Review
Reed Custer CUSD 255U56099255U26 Cash 4.00 4.00Recognition Recognition
Rhodes SD 84-506016084502 Cash 3.55 3.55Recognition Recognition
Rich Twp HSD 22707016227017 Cash 3.45 3.80Review Recognition *
Richland County CUSD 112080001026 Cash 3.70 3.70Recognition Recognition
Richland GSD 88A56099088A02 Cash 3.25 3.25Review Review
Page 27 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Richmond-Burton CHSD 15744063157016 Cash 3.90 3.90Recognition Recognition
Ridgeland SD 12207016122002 Cash 3.70 3.70Recognition Recognition
Ridgeview CUSD 1917064019026 Cash 3.65 3.65Recognition Recognition
Ridgewood CHSD 23406016234016 Accrual 3.70 3.70Recognition Recognition
Riley CCSD 1844063018004 Cash 4.00 4.00Recognition Recognition
River Bend CUSD 247098002026 Cash 3.55 3.55Recognition Recognition
River Forest SD 9006016090002 Accrual 3.90 3.90Recognition Recognition
River Grove SD 85-506016085502 Accrual 3.10 3.10Review Review
River Ridge CUSD 21008043210026 Cash 4.00 4.00Recognition Recognition
River Trails SD 2605016026002 Accrual 3.90 3.90Recognition Recognition
Riverdale CUSD 10049081100026 Cash 3.65 4.00Recognition Recognition
Riverside SD 9606016096002 Accrual 4.00 4.00Recognition Recognition
Riverside-Brookfield Twp SD 20806016208017 Accrual 3.70 3.70Recognition Recognition
Riverton CUSD 1451084014026 Cash 3.90 3.90Recognition Recognition
Riverview CCSD 253102002004 Cash 3.55 3.55Recognition Recognition
Roanoke Benson CUSD 6053102060026 Cash 3.35 3.70Review Recognition *
Robein SD 8553090085002 Cash 4.00 4.00Recognition Recognition
Robinson CUSD 212017002026 Cash 3.90 3.90Recognition Recognition
Rochelle CCSD 23147071231004 Cash 3.45 3.80Review Recognition *
Rochelle Twp HSD 21247071212017 Cash 3.90 3.90Recognition Recognition
Rochester CUSD 3A51084003A26 Cash 3.70 3.70Recognition Recognition
Rock Falls ESD 1347098013002 Cash 3.60 3.60Recognition Recognition
Rock Falls Twp HSD 30147098301017 Cash 3.90 3.90Recognition Recognition
Rock Island SD 4149081041025 Accrual 3.80 3.80Recognition Recognition
Page 28 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Rockdale SD 8456099084002 Cash 3.45 3.80Review Recognition *
Rockford SD 20504101205025 Accrual 3.60 3.60Recognition Recognition
Rockridge CUSD 30049081300026 Cash 3.90 3.90Recognition Recognition
Rockton SD 14004101140004 Cash 3.90 3.90Recognition Recognition
Rome CCSD 213041002004 Cash 3.65 3.65Recognition Recognition
Rondout SD 7234049072002 Cash 4.00 4.00Recognition Recognition
Rooks Creek CCSD 42517053425004 Cash 3.65 3.65Recognition Recognition
Roselle SD 1219022012002 Accrual 3.55 3.55Recognition Recognition
Rosemont ESD 7806016078002 Cash 4.00 4.00Recognition Recognition
Rossville-Alvin CUSD 754092007026 Cash 3.80 3.80Recognition Recognition
Round Lake CUSD 11634049116026 Accrual 3.60 3.60Recognition Recognition
Roxana CUSD 141057001026 Cash 3.90 3.90Recognition Recognition
Rutland CCSD 23035050230004 Cash 4.00 4.00Recognition Recognition
Salem CHSD 60013058600016 Cash 4.00 4.00Recognition Recognition
Salem SD 11113058111002 Cash 3.90 3.90Recognition Recognition
Salt Creek SD 4819022048002 Cash 4.00 4.00Recognition Recognition
Salt Fork CUSD 51254092512026 Cash 3.90 3.90Recognition Recognition
Sandoval CUSD 50113058501026 Cash 3.00 3.00Early Warning Early Warning
Sandridge SD 17207016172002 Cash 3.80 3.80Recognition Recognition
Sandwich CUSD 43016019430026 Cash 2.75 3.10Early Warning Review *
Sangamon Valley CUSD 939055009026 Cash 3.55 3.55Recognition Recognition
Saratoga CCSD 60C24032060C04 Cash 3.55 3.55Recognition Recognition
Saunemin CCSD 43817053438004 Cash 4.00 4.00Recognition Recognition
Scales Mound CUSD 21108043211026 Cash 4.00 4.00Recognition Recognition
Page 29 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Schaumburg CCSD 5405016054004 Accrual 4.00 4.00Recognition Recognition
Schiller Park SD 8106016081002 Accrual 3.70 3.70Recognition Recognition
Schuyler-Industry CUSD 526085005026 Cash 3.10 3.45Review Review
Scott-Morgan CUSD 201086002026 Cash 3.65 3.65Recognition Recognition
SD 45 DuPage County19022045002 Accrual 3.45 3.45Review Review
SD U-4631045046022 Accrual 3.90 3.90Recognition Recognition
Selmaville CCSD 1013058010004 Cash 3.90 3.90Recognition Recognition
Seneca CCSD 17035050170004 Cash 4.00 4.00Recognition Recognition
Seneca Twp HSD 16035050160017 Cash 4.00 4.00Recognition Recognition
Serena CUSD 235050002026 Cash 3.55 3.55Recognition Recognition
Sesser-Valier CUSD 19621028196026 Cash 3.55 3.55Recognition Recognition
Shawnee CUSD 8430091084026 Cash 3.55 3.55Recognition Recognition
Shelbyville CUSD 411087004026 Cash 3.90 3.90Recognition Recognition
Sherrard CUSD 20049081200026 Cash 3.55 3.90Recognition Recognition
Shiloh CUSD 111023001026 Cash 4.00 4.00Recognition Recognition
Shiloh Village SD 8550082085002 Cash 3.25 3.25Review Review
Shirland CCSD 13404101134004 Cash 3.65 4.00Recognition Recognition
Signal Hill SD 18150082181002 Cash 3.80 3.80Recognition Recognition
Silvis SD 3449081034002 Cash 3.80 3.80Recognition Recognition
Skokie SD 6805016068002 Accrual 4.00 4.00Recognition Recognition
Skokie SD 6905016069002 Cash 3.80 3.80Recognition Recognition
Skokie SD 73-505016073502 Accrual 3.80 3.80Recognition Recognition
Smithton CCSD 13050082130004 Cash 3.65 3.65Recognition Recognition
Somonauk CUSD 43216019432026 Cash 3.90 3.90Recognition Recognition
Page 30 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
South Central CUD 40113058401026 Cash 3.45 3.45Review Review
South Fork SD 1403011014024 Cash 3.70 3.70Recognition Recognition
South Holland SD 15007016150002 Cash 3.90 3.90Recognition Recognition
South Holland SD 15107016151002 Cash 3.70 3.70Recognition Recognition
South Pekin SD 13753090137002 Cash 3.60 3.60Recognition Recognition
South Wilmington CCSD 7424032074003 Cash 3.45 3.45Review Review
Southeastern CUSD 33726034337026 Cash 3.55 3.55Recognition Recognition
Southwestern CUSD 940056009026 Cash 3.70 3.70Recognition Recognition
Sparta CUSD 14045079140026 Cash 2.80 2.80Early Warning Early Warning
Spoon River Valley CUSD 426029004026 Cash 3.65 3.65Recognition Recognition
Spring Garden CCSD 17813041178004 Cash 3.90 3.90Recognition Recognition
Spring Lake CCSD 60653090606004 Cash 3.45 3.45Review Review
Spring Valley CCSD 9928006099004 Cash 3.45 3.45Review Review
Springfield SD 18651084186025 Accrual 3.45 3.45Review Review
St Anne CCSD 25632046256004 Cash 3.55 3.55Recognition Recognition
St Anne CHSD 30232046302016 Cash 3.55 3.90Recognition Recognition
St Charles CUSD 30331045303026 Accrual 4.00 4.00Recognition Recognition
St Elmo CUSD 20203026202026 Cash 3.45 3.90Review Recognition *
St George CCSD 25832046258004 Cash 3.80 3.80Recognition Recognition
St Joseph CCSD 16909010169004 Cash 3.35 3.35Review Review
St Joseph Ogden CHSD 30509010305016 Cash 3.90 3.90Recognition Recognition
St Libory Cons SD 3050082030003 Cash 3.45 3.45Review Review
St Rose SD 14-1513014141502 Cash 3.65 3.65Recognition Recognition
Stark County CUSD 10028088100026 Cash 3.65 3.65Recognition Recognition
Page 31 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Staunton CUSD 640056006026 Cash 3.45 3.80Review Recognition *
Steeleville CUSD 13845079138026 Cash 3.35 3.35Review Review
Steger SD 19407016194002 Cash 3.60 3.60Recognition Recognition
Sterling CUSD 547098005026 Accrual 3.60 3.70Recognition Recognition
Steward ESD 22047052220002 Cash 3.55 3.55Recognition Recognition
Stewardson-Strasburg CUD 5A11087005A26 Cash 3.90 3.90Recognition Recognition
Stockton CUSD 20608043206026 Cash 3.65 4.00Recognition Recognition
Streator ESD 4435050044002 Cash 2.10 2.45Watch Watch
Streator Twp HSD 4035050040017 Cash 3.80 3.80Recognition Recognition
Sullivan CUSD 30011070300026 Cash 3.90 3.90Recognition Recognition
Summersville SD 7913041079002 Cash 4.00 4.00Recognition Recognition
Summit Hill SD 16156099161002 Accrual 3.70 3.70Recognition Recognition
Summit SD 10407016104002 Accrual 3.15 3.25Review Review
Sunnybrook SD 17107016171002 Cash 3.90 3.90Recognition Recognition
Sunset Ridge SD 2905016029002 Accrual 3.70 3.70Recognition Recognition
Sycamore CUSD 42716019427026 Accrual 2.80 2.80Early Warning Early Warning
Taft SD 9056099090002 Cash 3.60 3.60Recognition Recognition
Tamaroa School Dist 530073005002 Cash 2.90 3.25Early Warning Review *
Taylorville CUSD 303011003026 Cash 3.45 3.80Review Recognition *
Teutopolis CUSD 5003025050026 Cash 4.00 4.00Recognition Recognition
Thomasboro CCSD 13009010130004 Cash 3.55 3.55Recognition Recognition
Thompsonville CUSD 17421028174026 Cash 3.70 3.70Recognition Recognition
Thornton Fractional Twp HSD 21507016215017 Cash 3.35 3.35Review Review
Thornton SD 15407016154002 Cash 2.30 2.30Watch Watch
Page 32 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Thornton Twp HSD 20507016205017 Cash 3.35 3.70Review Recognition *
Tolono CUSD 709010007026 Cash 3.80 3.80Recognition Recognition
Tonica CCSD 7935050079004 Cash 3.65 3.65Recognition Recognition
Township HSD 21105016211017 Accrual 4.00 4.00Recognition Recognition
Township HSD 21405016214017 Accrual 4.00 4.00Recognition Recognition
Tremont CUSD 70253090702026 Cash 3.35 3.70Review Recognition *
Tri City CUSD 151084001026 Cash 3.45 3.45Review Review
Tri Point CUSD 6-J17053006J26 Cash 3.10 3.10Review Review
Tri Valley CUSD 317064003026 Cash 4.00 4.00Recognition Recognition
Triad CUSD 241057002026 Cash 2.35 2.80Watch Early Warning *
Trico CUSD 17630039176026 Cash 3.10 3.10Review Review
Triopia CUSD 2701069027026 Cash 3.70 3.70Recognition Recognition
Troy CCSD 30C56099030C04 Cash 3.35 3.35Review Review
Tuscola CUSD 30111021301026 Cash 3.90 3.90Recognition Recognition
Twp HSD 11334049113017 Accrual 3.90 3.90Recognition Recognition
Union Ridge SD 8606016086002 Cash 3.65 3.65Recognition Recognition
Union SD 8156099081002 Cash 3.70 3.70Recognition Recognition
United CUSD 30433094304026 Cash 3.90 3.90Recognition Recognition
United Twp HSD 3049081030017 Cash 3.65 3.65Recognition Recognition
Unity Point CCSD 14030039140004 Cash 3.10 3.10Review Review
Urbana SD 11609010116022 Accrual 3.70 3.80Recognition Recognition
V I T CUSD 226029002026 Cash 3.65 3.65Recognition Recognition
Valley View CUSD 365U56099365U26 Accrual 3.60 3.60Recognition Recognition
Valmeyer CUSD 345067003026 Cash 3.55 3.55Recognition Recognition
Page 33 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Vandalia CUSD 20303026203026 Cash 3.25 3.35Review Review
Venice CUSD 341057003026 Cash 3.65 3.65Recognition Recognition
Vienna HSD 13321044133017 Cash 3.35 3.35Review Review
Vienna SD 5521044055002 Cash 3.15 3.15Review Review
Villa Grove CUSD 30211021302026 Cash 3.65 3.65Recognition Recognition
Virginia CUSD 6401009064026 Cash 2.80 2.80Early Warning Early Warning
W Harvey-Dixmoor PSD 14707016147002 Cash 2.80 3.25Early Warning Review *
Wabash CUSD 34820093348026 Accrual 2.30 2.30Watch Watch
Wallace CCSD 19535050195004 Cash 3.25 3.25Review Review
Waltham CCSD 18535050185004 Cash 4.00 4.00Recognition Recognition
Waltonville CUSD 113041001026 Cash 3.55 3.55Recognition Recognition
Warren CUSD 20508043205026 Cash 3.90 3.90Recognition Recognition
Warren Twp HSD 12134049121017 Accrual 3.35 3.35Review Review
Warrensburg-Latham CUSD 1139055011026 Cash 3.35 3.35Review Review
Warsaw CUSD 31626034316026 Cash 3.35 3.35Review Review
Washington CHSD 30853090308016 Cash 3.90 3.90Recognition Recognition
Washington SD 5253090052002 Cash 3.90 3.90Recognition Recognition
Waterloo CUSD 545067005026 Cash 3.25 3.60Review Recognition *
Wauconda CUSD 11834049118026 Cash 3.80 3.80Recognition Recognition
Waukegan CUSD 6034049060026 Cash 2.90 3.25Early Warning Review *
Waverly CUSD 601069006026 Cash 3.55 3.55Recognition Recognition
Wayne City CUSD 10020096100026 Cash 3.60 3.60Recognition Recognition
Wesclin CUSD 313014003026 Cash 3.35 3.35Review Review
West Carroll CUSD 31408008314026 Cash 3.35 3.35Review Review
Page 34 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
West Central CUSD 23533036235026 Cash 4.00 4.00Recognition Recognition
West Chicago ESD 3319022033002 Accrual 3.80 3.80Recognition Recognition
West Lincoln-Broadwell ESD 9217054092004 Cash 3.55 3.55Recognition Recognition
West Northfield SD 3105016031002 Accrual 3.65 3.65Recognition Recognition
West Prairie CUSD 10326062103026 Cash 4.00 4.00Recognition Recognition
West Washington Co CUD 1013095010026 Cash 3.35 3.70Review Recognition *
Westchester SD 92-506016092502 Cash 3.80 3.80Recognition Recognition
Western CUSD 1201075012026 Cash 3.00 3.00Early Warning Early Warning
Western Springs SD 10106016101002 Accrual 3.45 3.45Review Review
Westville CUSD 254092002026 Cash 3.45 3.80Review Recognition *
Wethersfield CUSD 23028037230026 Cash 3.45 3.45Review Review
Wheeling CCSD 2105016021004 Accrual 3.45 3.45Review Review
Whiteside SD 11550082115002 Cash 3.45 3.45Review Review
Will County SD 9256099092002 Cash 4.00 4.00Recognition Recognition
Williamsfield CUSD 21033048210026 Cash 3.65 3.65Recognition Recognition
Williamsville CUSD 1551084015026 Cash 3.55 3.55Recognition Recognition
Willow Grove SD 4613014046002 Cash 3.35 3.35Review Review
Willow Springs SD 10807016108002 Accrual 3.70 3.70Recognition Recognition
Wilmette SD 3905016039002 Accrual 4.00 4.00Recognition Recognition
Wilmington CUSD 209U56099209U26 Cash 3.35 3.35Review Review
Winchester CUSD 101086001026 Cash 2.55 2.90Watch Early Warning *
Windsor CUSD 111087001026 Cash 3.65 3.65Recognition Recognition
Winfield SD 3419022034002 Cash 3.90 3.90Recognition Recognition
Winnebago CUSD 32304101323026 Cash 4.00 4.00Recognition Recognition
Page 35 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
DistrictRCDT Acct Basis Original Score Adjusted ScoreOriginal Designation Adjusted Designation
Winnetka SD 3605016036002 Accrual 4.00 4.00Recognition Recognition
Winthrop Harbor SD 134049001002 Cash 3.70 3.70Recognition Recognition
Wolf Branch SD 11350082113002 Cash 3.45 3.45Review Review
Wood Dale SD 719022007002 Cash 4.00 4.00Recognition Recognition
Wood River-Hartford ESD 1541057015003 Cash 3.70 3.70Recognition Recognition
Woodland CCSD 5034049050004 Accrual 3.80 3.80Recognition Recognition
Woodland CUSD 517053005026 Cash 3.90 3.90Recognition Recognition
Woodlawn Unit School District 20913041209027 Cash 3.55 3.90Recognition Recognition
Woodridge SD 6819022068002 Accrual 4.00 4.00Recognition Recognition
Woodstock CUSD 20044063200026 Cash 3.70 3.70Recognition Recognition
Worth SD 12707016127002 Cash 3.90 3.90Recognition Recognition
Yorkville CUSD 11524047115026 Cash 3.70 3.80Recognition Recognition
Zeigler-Royalton CUSD 18821028188026 Cash 1.70 1.70Watch Watch
Zion ESD 634049006002 Cash 3.25 3.25Review Review
Zion-Benton Twp HSD 12634049126017 Accrual 3.90 3.90Recognition Recognition
Page 36 of 36
* Indicates those school districts with a change in designation category due to the adjustment of late mandated categorical payments.
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
2018 Financial Profile (Based upon 2017 Annual Financial Data)
Financial Profile Scores (Adjusted) – by District Name
(Scores were adjusted for delayed payment of Mandated Categoricals)
Financial Profile Scores (Adjusted) - by District NameTOTALS: Recognition = 640 Review = 147 Early Warning = 43 Watch = 22 (852 Districts)
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Abingdon-Avon CUSD 276 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
A-C Central CUSD 262 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Addison SD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Adlai E Stevenson HSD 125 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Akin CCSD 91 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Albers SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Alden Hebron SD 19 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Allendale CCSD 17 0.70 1.05 0.10 0.40 0.40 2.652017 Early Warning
0.70 1.40 0.20 0.40 0.40 3.102016 Review
Allen-Otter Creek CCSD 65 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Alsip-Hazlgrn-Oaklwn SD 126 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Altamont CUSD 10 1.05 1.40 0.20 0.40 0.10 3.152017 Review
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Alton CUSD 11 0.35 1.05 0.10 0.40 0.20 2.102017 Watch
0.70 1.05 0.20 0.40 0.20 2.552016 Watch
AlWood CUSD 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Amboy CUSD 272 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 1 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Amboy CUSD 272 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Anna CCSD 37 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Anna Jonesboro CHSD 81 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Annawan CUSD 226 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Antioch CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Aptakisic-Tripp CCSD 102 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Arbor Park SD 145 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Arcola CUSD 306 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Argenta-Oreana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Argo CHSD 217 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Arlington Heights SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Armstrong Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Armstrong-Ellis Cons SD 61 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Arthur CUSD 305 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Ashley CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Ashton-Franklin Center CUSD 275 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 2 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Ashton-Franklin Center CUSD 275 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Astoria CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Athens CUSD 213 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Atwood Heights SD 125 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Auburn CUSD 10 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Aurora East USD 131 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Aurora West USD 129 0.70 1.40 0.20 0.40 0.20 2.902017 Early Warning
0.70 1.40 0.20 0.40 0.20 2.902016 Early Warning
Aviston SD 21 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Avoca SD 37 1.05 1.05 0.40 0.40 0.40 3.302017 Review
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Ball Chatham CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Bannockburn SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Barrington CUSD 220 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Bartelso SD 57 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Bartonville SD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Batavia USD 101 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.05 1.40 0.30 0.40 0.30 3.452016 Review
Beach Park CCSD 3 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
Page 3 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Beach Park CCSD 3 1.05 1.40 0.20 0.40 0.40 3.452016 Review
Beardstown CUSD 15 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Beecher City CUSD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Beecher CUSD 200U 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Belle Valley SD 119 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Belleville SD 118 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Belleville Twp HSD 201 1.40 0.35 0.20 0.40 0.20 2.552017 Watch
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Bellwood SD 88 0.70 1.05 0.20 0.40 0.10 2.452017 Watch
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Belvidere CUSD 100 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Bement CUSD 5 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Benjamin SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Bensenville SD 2 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Benton CCSD 47 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Benton Cons HSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Berkeley SD 87 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Berwyn North SD 98 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 4 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Berwyn North SD 98 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Berwyn South SD 100 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Bethalto CUSD 8 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
0.70 1.05 0.10 0.40 0.20 2.452016 Watch
Bethel SD 82 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Big Hollow SD 38 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.05 1.40 0.30 0.20 0.10 3.052016 Early Warning
Bismarck Henning CUSD 1.05 1.40 0.30 0.40 0.30 3.452017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Bloom Twp HSD 206 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Bloomingdale SD 13 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Bloomington SD 87 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Blue Ridge CUSD 18 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Bluford Unit School District 318 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Bond County CUSD 2 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
Bourbonnais SD 53 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Braceville SD 75 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning
0.70 1.05 0.20 0.40 0.40 2.752016 Early Warning
Bradford CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Bradley Bourbonnais CHSD 307 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 5 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Bradley Bourbonnais CHSD 307 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Bradley SD 61 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Breese ESD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.05 1.40 0.30 0.40 0.30 3.452016 Review
Bremen CHSD 228 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Brimfield CUSD 309 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Brookfield Lagrange Park SD 95 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Brooklyn UD 188 1.05 1.05 0.30 0.40 0.20 3.002017 Early Warning
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
Brookwood SD 167 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Brown County CUSD 1 1.40 0.35 0.20 0.40 0.20 2.552017 Watch
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Brownstown CUSD 201 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Brussels CUSD 42 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Buncombe Cons SD 43 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Bunker Hill CUSD 8 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Burbank SD 111 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Bureau Valley CUSD 340 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Burnham SD 154-5 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Page 6 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Burnham SD 154-5 1.40 0.70 0.20 0.40 0.30 3.002016 Early Warning
Bushnell Prairie City CUSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Butler SD 53 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Byron CUSD 226 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Cahokia CUSD 187 1.05 1.40 0.20 0.40 0.10 3.152017 Review
1.05 1.40 0.30 0.40 0.10 3.252016 Review
Cairo USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Calhoun CUSD 40 0.70 1.05 0.10 0.40 0.30 2.552017 Watch
0.70 1.40 0.10 0.40 0.20 2.802016 Early Warning
Calumet City SD 155 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Calumet Public SD 132 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Cambridge CUSD 227 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Canton Union SD 66 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Carbon Cliff-Barstow SD 36 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Carbondale CHSD 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Carbondale ESD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Carlinville CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Carlyle CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Page 7 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Carlyle CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Carmi-White County CUSD 5 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Carrier Mills-Stonefort CUSD 2 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Carrollton CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Carterville CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Carthage ESD 317 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Cary CCSD 26 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Casey-Westfield CUSD 4C 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Cass SD 63 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
CCSD 146 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
CCSD 168 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
CCSD 180 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
CCSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
CCSD 62 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
CCSD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
CCSD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 8 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
CCSD 93 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Center Cass SD 66 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Central A & M CUD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Central CHSD 71 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Central City SD 133 1.05 1.40 0.30 0.40 0.30 3.452017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Central CUSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Central CUSD 301 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Central CUSD 4 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Central SD 104 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
1.40 0.70 0.30 0.40 0.20 3.002016 Early Warning
Central SD 51 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Central Stickney SD 110 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Centralia HSD 200 0.70 1.05 0.20 0.40 0.20 2.552017 Watch
0.70 1.05 0.10 0.40 0.10 2.352016 Watch
Centralia SD 135 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Century CUSD 100 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Cerro Gordo CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Chadwick-Milledgeville CUSD 399 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 9 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Chadwick-Milledgeville CUSD 399 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Champaign CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Chaney-Monge SD 88 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Channahon SD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Charleston CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Cherry SD 92 0.35 1.05 0.10 0.10 0.40 2.002017 Watch
0.35 0.70 0.10 0.10 0.40 1.652016 Watch
Chester CUSD 139 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Chester N HSD 122 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Chester-East Lincoln CCSD 61 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Chicago Heights SD 170 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Chicago Ridge SD 127-5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Christopher USD 99 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
CHSD 117 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
CHSD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
CHSD 155 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
CHSD 218 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Page 10 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
CHSD 218 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
CHSD 94 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
CHSD 99 0.70 1.40 0.40 0.40 0.40 3.302017 Review
0.70 1.40 0.40 0.40 0.40 3.302016 Review
Cicero SD 99 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Cissna Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
City of Chicago SD 299 0.35 1.05 0.20 0.40 0.20 2.202017 Watch
0.35 1.05 0.10 0.40 0.10 2.002016 Watch
Clay City CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Clinton CUSD 15 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Coal City CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Cobden SUD 17 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Collinsville CUSD 10 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Colona SD 190 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Columbia CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Comm Cons SD 59 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Cons HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Cook County SD 130 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Page 11 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Cook County SD 130 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Cornell CCSD 426 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Coulterville USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Country Club Hills SD 160 1.05 0.70 0.20 0.40 0.10 2.452017 Watch
1.40 1.05 0.30 0.40 0.10 3.252016 Review
County of Union Sch Dist No43 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
County of Winnebago SD 320 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
County of Woodford School 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Cowden-Herrick CUSD 3A 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Crab Orchard CUSD 3 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.20 3.252016 Review
Crescent Iroquois CUSD 249 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Creston CCSD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.05 0.70 0.20 0.40 0.30 2.652016 Early Warning
Crete Monee CUSD 201U 0.00 0.00 0.00 0.00 0.00 0.002017 Watch
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Creve Coeur SD 76 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Crystal Lake CCSD 47 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Cumberland CUSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
CUSD 200 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Page 12 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
CUSD 200 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
CUSD 201 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
CUSD 3 Fulton County 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
CUSD 300 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
CUSD 308 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
CUSD 4 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Cypress SD 64 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Dakota CUSD 201 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Dallas ESD 327 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Dalzell SD 98 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
1.40 0.70 0.30 0.40 0.40 3.202016 Review
Damiansville SD 62 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Danville CCSD 118 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Darien SD 61 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Decatur SD 61 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Deer Creek-Mackinaw CUSD 701 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Deer Park CCSD 82 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Page 13 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Deer Park CCSD 82 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Deerfield SD 109 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
DeKalb CUSD 428 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Deland-Weldon CUSD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Delavan CUSD 703 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
DePue USD 103 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.40 1.05 0.30 0.40 0.30 3.452016 Review
DeSoto Cons SD 86 1.05 1.40 0.30 0.40 0.30 3.452017 Review
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
Diamond Lake SD 76 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Dieterich CUSD 30 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Dimmick CCSD 175 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
District 50 Schools 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Dixon USD 170 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Dolton SD 148 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Dolton SD 149 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Dongola USD 66 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Donovan CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 14 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Donovan CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Downers Grove GSD 58 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Du Quoin CUSD 300 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Dunlap CUSD 323 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
DuPage HSD 88 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Dupo CUSD 196 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Duquoin CUSD 300 1.05 1.40 0.20 0.40 0.10 3.152016 Review
Durand CUSD 322 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Dwight Common SD 232 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Dwight Twp HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Earlville CUSD 9 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
East Alton SD 13 1.40 1.05 0.20 0.40 0.10 3.152017 Review
1.05 1.05 0.10 0.40 0.10 2.702016 Early Warning
East Alton-Wood River CHSD 14 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
East Coloma - Nelson CESD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
East Dubuque USD 119 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
East Maine SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
East Moline SD 37 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Page 15 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
East Moline SD 37 1.40 1.05 0.30 0.40 0.10 3.252016 Review
East Peoria CHSD 309 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
East Peoria SD 86 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
East Prairie SD 73 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
East St Louis SD 189 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Eastland CUSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Edgar County CUD 6 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Edinburg CUSD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Edwards County CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Edwardsville CUSD 7 0.35 1.05 0.20 0.40 0.20 2.202017 Watch
0.35 1.05 0.10 0.40 0.20 2.102016 Watch
Effingham CUSD 40 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Egyptian CUSD 5 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
El Paso-Gridley CUSD 11 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Eldorado CUSD 4 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Elmhurst SD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Elmwood CUSD 322 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Page 16 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Elmwood CUSD 322 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Elmwood Park CUSD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Elverado CUSD 196 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
Elwood CCSD 203 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Emmons SD 33 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Erie CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
ESD 159 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Eswood CCSD 269 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Eureka CUD 140 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Evanston CCSD 65 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Evanston Twp HSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Evergreen Park CHSD 231 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Evergreen Park ESD 124 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Ewing Northern CCSD 115 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Fairfield Comm H S Dist 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Fairfield PSD 112 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Page 17 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Fairfield PSD 112 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Fairmont SD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Fairview SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Farmington Central CUSD 265 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Farrington CCSD 99 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Fenton CHSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Field CCSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Fieldcrest CUSD 6 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Fisher CUSD 1 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Flanagan-Cornell Dist 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Flora CUSD 35 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Flossmoor SD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Ford Heights SD 169 1.40 0.70 0.40 0.40 0.10 3.002017 Early Warning
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Forest Park SD 91 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Forest Ridge SD 142 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Forrestville Valley CUSD 221 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Page 18 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Forrestville Valley CUSD 221 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Fox Lake GSD 114 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Fox River Grove Cons SD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Frankfort CCSD 157C 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Frankfort CUSD 168 0.35 1.05 0.10 0.40 0.30 2.202017 Watch
0.35 1.40 0.10 0.40 0.40 2.652016 Early Warning
Franklin CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Franklin Park SD 84 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Freeburg CCSD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Freeburg CHSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.05 0.70 0.20 0.40 0.30 2.652016 Early Warning
Freeport SD 145 1.40 1.40 0.20 0.40 0.30 3.702017 Recognition
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Fremont SD 79 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Galatia CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Galena USD 120 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Galesburg CUSD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Gallatin CUSD 7 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Galva CUSD 224 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 19 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Galva CUSD 224 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Gardner CCSD 72C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Gardner S Wilmington Twp HSD 73 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Gavin SD 37 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Geff CCSD 14 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Gen George Patton SD 133 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Geneseo CUSD 228 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Geneva CUSD 304 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Genoa Kingston CUSD 424 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Georgetown-Ridge Farm CUD 4 1.05 1.40 0.20 0.40 0.20 3.252017 Review
1.05 1.40 0.20 0.40 0.20 3.252016 Review
Germantown Hills SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Germantown SD 60 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Giant City CCSD 130 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Gibson City-Melvin-Sibley CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Gifford CCSD 188 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Gillespie CUSD 7 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Page 20 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Gillespie CUSD 7 1.40 1.05 0.30 0.40 0.10 3.252016 Review
Glen Ellyn SD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Glenbard Twp HSD 87 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Glencoe SD 35 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Glenview CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Golf ESD 67 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Goreville CUD 1 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Gower SD 62 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Grand Prairie CCSD 6 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Grand Ridge CCSD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Granite City CUSD 9 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Grant CCSD 110 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Grant CHSD 124 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Grant Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Grass Lake SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Grayslake CCSD 46 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Page 21 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Grayslake CCSD 46 1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Grayslake CHSD 127 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Grayville CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Greenfield CUSD 10 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Greenview CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Griggsville-Perry CUSD 4 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Gurnee SD 56 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Hall HSD 502 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
0.70 0.70 0.20 0.40 0.10 2.102016 Watch
Hamilton CCSD 328 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Hamilton Co CUSD 10 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Hampton SD 29 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Hardin County CUSD 1 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Harlem UD 122 0.70 1.40 0.30 0.40 0.30 3.102017 Review
0.70 1.05 0.30 0.40 0.30 2.752016 Early Warning
Harmony Emge SD 175 1.05 1.40 0.30 0.40 0.20 3.352017 Review
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Harrisburg CUSD 3 0.70 1.40 0.10 0.40 0.10 2.702017 Early Warning
0.70 1.05 0.10 0.40 0.10 2.352016 Watch
Harrison SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 22 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Harrison SD 36 1.40 1.05 0.40 0.40 0.20 3.452016 Review
Hartsburg Emden CUSD 21 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Harvard CUSD 50 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Harvey SD 152 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Havana CUSD 126 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Hawthorn CCSD 73 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Hazel Crest SD 152-5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Henry-Senachwine CUSD 5 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Heritage CUSD 8 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Herrin CUSD 4 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
0.70 1.40 0.20 0.40 0.10 2.802016 Early Warning
Herscher CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Heyworth CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Hiawatha CUSD 426 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
High Mount SD 116 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Highland CUSD 5 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.30 0.40 0.20 3.352016 Review
Hillsboro CUSD 3 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Page 23 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Hillsboro CUSD 3 1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Hillside SD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Hinckley Big Rock CUSD 429 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Hinsdale CCSD 181 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Hinsdale Twp HSD 86 1.05 1.05 0.40 0.40 0.40 3.302017 Review
1.05 1.40 0.40 0.40 0.40 3.652016 Recognition
Hollis Cons SD 328 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Homer CCSD 33C 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Homewood Flossmoor CHSD 233 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Homewood SD 153 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Hononegah CHD 207 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Hoopeston Area CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Hoover-Schrum Memorial SD 157 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Huntley Comm Sch Dist 158 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Hutsonville CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Il Valley Central USD 321 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Illini Bluffs CUSD 327 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 24 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Illini Bluffs CUSD 327 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Illini Central CUSD 189 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Illini West H S Dist 307 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Indian Creek CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Indian Prairie CUSD 204 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Indian Springs SD 109 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Iroquois County CUSD 9 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Iroquois West CUSD 10 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Irvington CCSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Itasca SD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Iuka CCSD 7 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
J S Morton HSD 201 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Jacksonville SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Jasper CCSD 17 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Jasper County CUD 1 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Jersey CUSD 100 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Page 25 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Jersey CUSD 100 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Johnsburg CUSD 12 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning
0.35 1.40 0.10 0.40 0.10 2.352016 Watch
Johnston City CUSD 1 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Joliet PSD 86 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Joliet Twp HSD 204 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Joppa-Maple Grove UD 38 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Kaneland CUSD 302 1.05 1.05 0.40 0.40 0.10 3.002017 Early Warning
1.05 1.05 0.40 0.40 0.10 3.002016 Early Warning
Kankakee SD 111 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Kansas CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Keeneyville SD 20 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Kell Cons SD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Kenilworth SD 38 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Kewanee CUSD 229 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Kildeer Countryside CCSD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Kings Cons SD 144 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Kinnikinnick CCSD 131 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 26 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Kinnikinnick CCSD 131 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Kirby SD 140 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Knoxville CUSD 202 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Komarek SD 94 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
La Grange SD 102 0.70 1.05 0.10 0.40 0.20 2.452017 Watch
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
La Grange SD 105 South 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
La Harpe CSD 347 0.70 0.70 0.20 0.40 0.20 2.202017 Watch
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
La Moille CUSD 303 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
La Salle ESD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
La Salle-Peru Twp HSD 120 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Ladd CCSD 94 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
LaGrange Highlands SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lake Bluff ESD 65 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Lake Forest CHSD 115 1.05 1.40 0.40 0.40 0.40 3.652017 Recognition
1.05 1.40 0.40 0.40 0.40 3.652016 Recognition
Lake Forest SD 67 1.05 1.05 0.40 0.40 0.40 3.302017 Review
1.05 1.40 0.40 0.40 0.40 3.652016 Recognition
Lake Park CHSD 108 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 27 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Lake Park CHSD 108 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Lake Villa CCSD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Lake Zurich CUSD 95 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Lansing SD 158 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Laraway CCSD 70C 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lawrence County CUD 20 1.40 1.05 0.20 0.40 0.10 3.152017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Lebanon CUSD 9 1.05 0.70 0.10 0.40 0.10 2.352017 Watch
1.40 1.05 0.20 0.40 0.10 3.152016 Review
Leland CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Lemont Twp HSD 210 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Lemont-Bromberek CSD 113A 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lena Winslow CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
LeRoy CUSD 2 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Lewistown CUSD 97 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Lexington CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Leyden CHSD 212 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Liberty CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Page 28 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Liberty CUSD 2 1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Libertyville SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Lick Creek CCSD 16 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 0.70 0.30 0.40 0.40 3.202016 Review
Limestone CHSD 310 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Limestone Walters CCSD 316 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lincoln CHSD 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Lincoln ESD 156 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Lincoln ESD 27 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Lincoln Way CHSD 210 0.35 1.40 0.20 0.30 0.10 2.352017 Watch
0.35 1.05 0.20 0.30 0.10 2.002016 Watch
Lincolnshire-Prairieview SD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lincolnwood SD 74 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Lindop SD 92 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Lisbon CCSD 90 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Lisle CUSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Litchfield CUSD 12 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Lockport SD 91 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 29 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Lockport SD 91 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Lockport Twp HSD 205 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lombard SD 44 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lostant CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Lowpoint-Washburn CUSD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Ludlow CCSD 142 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Lyons SD 103 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Lyons Twp HSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Macomb CUSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Madison CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Maercker SD 60 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Mahomet-Seymour CUSD 3 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Maine Township HSD 207 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Malden CCSD 84 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Manhattan SD 114 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Mannheim SD 83 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Page 30 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Mannheim SD 83 1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Manteno CUSD 5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Marengo CHSD 154 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Marengo-Union E Cons D 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Marion CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Marissa CUSD 40 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Maroa Forsyth CUSD 2 1.05 1.40 0.20 0.40 0.20 3.252017 Review
1.05 1.40 0.20 0.40 0.20 3.252016 Review
Marquardt SD 15 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Marseilles ESD 150 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Marshall CUSD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Martinsville CUSD 3C 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Mascoutah CUD 19 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Massac UD 1 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Matteson ESD 162 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Mattoon CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Maywood-Melrose Park-Broadview 89 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Page 31 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Maywood-Melrose Park-Broadview 89 1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Mazon-Verona-Kinsman ESD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
McClellan CCSD 12 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
McHenry CCSD 15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
McHenry CHSD 156 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
McLean County USD 5 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.05 1.40 0.20 0.40 0.20 3.252016 Review
Medinah SD 11 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Mendota CCSD 289 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Mendota Twp HSD 280 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Mercer County School District 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Meredosia-Chambersburg CUSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 0.70 0.30 0.40 0.40 3.202016 Review
Meridian CUSD 101 1.05 1.40 0.20 0.40 0.10 3.152017 Review
0.70 1.05 0.10 0.40 0.10 2.352016 Watch
Meridian CUSD 15 1.05 1.40 0.20 0.40 0.10 3.152017 Review
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Meridian CUSD 223 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Metamora CCSD 1 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Midland CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Page 32 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Midland CUSD 7 1.40 1.05 0.40 0.40 0.20 3.452016 Review
Midlothian SD 143 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Midwest Central CUSD 191 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Milford Area PSD 124 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Millburn CCSD 24 0.35 1.40 0.30 0.40 0.10 2.552017 Watch
0.35 1.40 0.30 0.40 0.10 2.552016 Watch
Miller Twp CCSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Millstadt CCSD 160 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.40 0.70 0.30 0.40 0.20 3.002016 Early Warning
Minooka CCSD 201 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Minooka CHSD 111 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Mokena SD 159 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Moline-Coal Valley CUSD 40 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Momence CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Monmouth-Roseville CUSD 238 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Monroe SD 70 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Monticello CUSD 25 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Montmorency CCSD 145 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Page 33 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Montmorency CCSD 145 1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Morris CHSD 101 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
1.05 0.70 0.20 0.40 0.40 2.752016 Early Warning
Morris SD 54 1.40 0.35 0.20 0.40 0.10 2.452017 Watch
1.40 0.35 0.20 0.40 0.10 2.452016 Watch
Morrison CUSD 6 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Morrisonville CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Morton CUSD 709 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Morton Grove SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Mount Olive CUSD 5 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Mount Prospect SD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Mount Vernon SD 80 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Mt Pulaski CUSD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Mt Vernon Twp HSD 201 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Mt Zion CUSD 3 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Mulberry Grove CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Mundelein Cons HSD 120 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Mundelein ESD 75 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 34 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Mundelein ESD 75 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Murphysboro CUSD 186 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
1.05 1.40 0.20 0.40 0.40 3.452016 Review
N Pekin & Marquette Hght SD 102 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Naperville CUSD 203 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Nashville CCSD 49 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Nashville CHSD 99 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Nauvoo-Colusa CUSD 325 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Neoga CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.05 1.40 0.30 0.40 0.30 3.452016 Review
Nettle Creek CCSD 24C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
New Athens CUSD 60 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
New Berlin CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
New Holland-Middletown ED 88 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
New Hope CCSD 6 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
New Lenox SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
New Simpson Hill SD 32 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
New Trier Twp HSD 203 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Page 35 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
New Trier Twp HSD 203 1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Newark CCSD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Newark CHSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Niles ESD 71 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Niles Twp HSD 219 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Nippersink SD 2 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Nokomis CUSD 22 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Norridge SD 80 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Norris City-Omaha-Enfield CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
North Boone CUSD 200 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
North Chicago SD 187 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
North Clay CUSD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
North Greene CUSD 3 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
North Mac CUSD 34 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
North Palos SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
North Shore SD 112 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 36 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
North Shore SD 112 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
North Wamac SD 186 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
North Wayne CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Northbrook ESD 27 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Northbrook SD 28 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Northbrook/Glenview SD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Northfield Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Northwestern CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Norwood ESD 63 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
O Fallon CCSD 90 1.05 1.40 0.20 0.40 0.10 3.152017 Review
1.05 1.40 0.20 0.40 0.10 3.152016 Review
O Fallon Twp HSD 203 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Oak Grove SD 68 0.35 1.40 0.30 0.40 0.40 2.852017 Early Warning
1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
0.70 1.40 0.40 0.40 0.40 3.302016 Review
Oak Lawn CHSD 229 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Oak Lawn-Hometown SD 123 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Oak Park - River Forest SD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 37 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Oak Park - River Forest SD 200 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Oak Park ESD 97 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Oakdale CCSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Oakland CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Oakwood CUSD 76 1.05 1.40 0.20 0.40 0.20 3.252017 Review
1.05 1.40 0.20 0.40 0.20 3.252016 Review
Oblong CUSD 4 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Odell CCSD 435 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Odin PSD 722 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Oglesby ESD 125 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Ohio CCSD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Ohio CHSD 505 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Okaw Valley CUSD 302 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Olympia CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Opdyke-Belle-Rive CCSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Orangeville CUSD 203 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Oregon CUSD 220 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 38 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Oregon CUSD 220 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Orion CUSD 223 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Orland SD 135 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Ottawa ESD 141 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Ottawa Twp HSD 140 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Palatine CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Palestine CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Palos CCSD 118 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Palos Heights SD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Pana CUSD 8 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Panhandle CUSD 2 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Paris CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Paris-Union SD 95 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Park Forest SD 163 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Park Ridge CCSD 64 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Patoka CUSD 100 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Page 39 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Patoka CUSD 100 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Paw Paw CUSD 271 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Pawnee CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Paxton-Buckley-Loda CUD 10 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Payson CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Pearl City CUSD 200 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Pecatonica CUSD 321 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Pekin CSD 303 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Pekin PSD 108 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Pembroke CCSD 259 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning
0.70 1.40 0.10 0.40 0.40 3.002016 Early Warning
Pennoyer SD 79 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Peoria Heights CUSD 325 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Peoria SD 150 1.05 1.40 0.20 0.40 0.10 3.152017 Review
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
Peotone CUSD 207U 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Peru ESD 124 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 0.70 0.30 0.40 0.10 2.902016 Early Warning
Pikeland CUSD 10 1.40 1.05 0.20 0.40 0.30 3.352017 Review
Page 40 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Pikeland CUSD 10 1.40 1.05 0.30 0.40 0.30 3.452016 Review
Pinckneyville CHSD 101 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Pinckneyville SD 50 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Plainfield SD 202 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Plano CUSD 88 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Pleasant Hill CUSD 3 1.40 0.70 0.30 0.40 0.20 3.002017 Early Warning
1.05 1.05 0.20 0.40 0.20 2.902016 Early Warning
Pleasant Hill SD 69 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Pleasant Plains CUSD 8 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Pleasant Valley SD 62 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Pleasantdale SD 107 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Polo CUSD 222 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Pontiac CCSD 429 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Pontiac Twp HSD 90 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Pontiac-W Holliday SD 105 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Pope Co CUD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Porta CUSD 202 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Page 41 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Porta CUSD 202 1.40 1.05 0.40 0.40 0.20 3.452016 Review
Posen-Robbins ESD 143-5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Potomac CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Prairie Central CUSD 8 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Prairie Du Rocher CCSD 134 1.40 0.70 0.20 0.40 0.40 3.102017 Review
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Prairie Grove CSD 46 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Prairie Hill CCSD 133 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Prairie-Hills ESD 144 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Prairieview-Ogden CCSD 197 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Princeton ESD 115 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.40 0.70 0.20 0.40 0.40 3.102016 Review
Princeton HSD 500 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Princeville CUSD 326 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Prophetstown-Lyndon-Tampico CUSD3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Prospect Heights SD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Proviso Twp HSD 209 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Putnam County CUSD 535 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 42 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Putnam County CUSD 535 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Queen Bee SD 16 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Quincy SD 172 1.05 1.40 0.20 0.40 0.20 3.252017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
R O W V A CUSD 208 1.05 1.40 0.30 0.40 0.20 3.352017 Review
1.40 0.35 0.20 0.40 0.20 2.552016 Watch
Raccoon Cons SD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Ramsey CUSD 204 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rankin CSD 98 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rantoul City SD 137 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Rantoul Township HSD 193 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Reavis Twp HSD 220 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.05 0.70 0.20 0.40 0.30 2.652016 Early Warning
Red Bud CUSD 132 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Red Hill CUSD 10 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Reed Custer CUSD 255U 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Rhodes SD 84-5 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rich Twp HSD 227 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Richland County CUSD 1 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Page 43 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Richland County CUSD 1 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Richland GSD 88A 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Richmond-Burton CHSD 157 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Ridgeland SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Ridgeview CUSD 19 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Ridgewood CHSD 234 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Riley CCSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
River Bend CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
River Forest SD 90 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
River Grove SD 85-5 1.40 0.70 0.30 0.40 0.30 3.102017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
River Ridge CUSD 210 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
River Trails SD 26 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Riverdale CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Riverside SD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Riverside-Brookfield Twp SD 208 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Riverton CUSD 14 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 44 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Riverton CUSD 14 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Riverview CCSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Roanoke Benson CUSD 60 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Robein SD 85 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Robinson CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rochelle CCSD 231 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Rochelle Twp HSD 212 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Rochester CUSD 3A 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Rock Falls ESD 13 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Rock Falls Twp HSD 301 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rock Island SD 41 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Rockdale SD 84 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Rockford SD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Rockridge CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rockton SD 140 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rome CCSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 45 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Rome CCSD 2 1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Rondout SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Rooks Creek CCSD 425 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Roselle SD 12 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Rosemont ESD 78 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Rossville-Alvin CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Round Lake CUSD 116 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Roxana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Rutland CCSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Salem CHSD 600 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Salem SD 111 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Salt Creek SD 48 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Salt Fork CUSD 512 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Sandoval CUSD 501 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Sandridge SD 172 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Sandwich CUSD 430 0.70 1.40 0.20 0.40 0.40 3.102017 Review
Page 46 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Sandwich CUSD 430 1.05 1.40 0.20 0.40 0.40 3.452016 Review
Sangamon Valley CUSD 9 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Saratoga CCSD 60C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Saunemin CCSD 438 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Scales Mound CUSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Schaumburg CCSD 54 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Schiller Park SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Schuyler-Industry CUSD 5 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Scott-Morgan CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
SD 45 DuPage County 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
SD U-46 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Selmaville CCSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Seneca CCSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Seneca Twp HSD 160 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Serena CUSD 2 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Sesser-Valier CUSD 196 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Page 47 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Sesser-Valier CUSD 196 1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Shawnee CUSD 84 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Shelbyville CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Sherrard CUSD 200 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Shiloh CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Shiloh Village SD 85 1.05 1.40 0.20 0.40 0.20 3.252017 Review
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Shirland CCSD 134 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Signal Hill SD 181 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Silvis SD 34 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Skokie SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Skokie SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Skokie SD 73-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Smithton CCSD 130 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Somonauk CUSD 432 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
South Central CUD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
South Fork SD 14 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Page 48 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
South Fork SD 14 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
South Holland SD 150 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
South Holland SD 151 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
South Pekin SD 137 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
South Wilmington CCSD 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Southeastern CUSD 337 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.30 0.40 0.40 3.902016 Recognition
Southwestern CUSD 9 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Sparta CUSD 140 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Spoon River Valley CUSD 4 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Spring Garden CCSD 178 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Spring Lake CCSD 606 1.05 1.40 0.20 0.40 0.40 3.452017 Review
0.70 1.40 0.10 0.40 0.40 3.002016 Early Warning
Spring Valley CCSD 99 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Springfield SD 186 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
St Anne CCSD 256 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
St Anne CHSD 302 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
St Charles CUSD 303 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 49 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
St Charles CUSD 303 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
St Elmo CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
St George CCSD 258 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
St Joseph CCSD 169 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
St Joseph Ogden CHSD 305 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
St Libory Cons SD 30 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
St Rose SD 14-15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Stark County CUSD 100 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Staunton CUSD 6 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Steeleville CUSD 138 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Steger SD 194 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Sterling CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Steward ESD 220 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Stewardson-Strasburg CUD 5A 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Stockton CUSD 206 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Streator ESD 44 0.35 1.40 0.10 0.20 0.40 2.452017 Watch
Page 50 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Streator ESD 44 0.35 1.05 0.20 0.20 0.30 2.102016 Watch
Streator Twp HSD 40 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Sullivan CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Summersville SD 79 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Summit Hill SD 161 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Summit SD 104 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Sunnybrook SD 171 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Sunset Ridge SD 29 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Sycamore CUSD 427 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Taft SD 90 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Tamaroa School Dist 5 1.05 1.40 0.20 0.40 0.20 3.252017 Review
0.70 1.40 0.20 0.40 0.40 3.102016 Review
Taylorville CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Teutopolis CUSD 50 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Thomasboro CCSD 130 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Thompsonville CUSD 174 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Thornton Fractional Twp HSD 215 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Page 51 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Thornton Fractional Twp HSD 215 1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Thornton SD 154 1.05 0.35 0.30 0.40 0.20 2.302017 Watch
1.40 0.70 0.30 0.40 0.30 3.102016 Review
Thornton Twp HSD 205 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Tolono CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Tonica CCSD 79 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Township HSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Township HSD 214 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Tremont CUSD 702 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Tri City CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Tri Point CUSD 6-J 1.05 1.05 0.20 0.40 0.40 3.102017 Review
0.70 0.70 0.20 0.40 0.40 2.402016 Watch
Tri Valley CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Triad CUSD 2 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning
0.70 1.05 0.20 0.40 0.10 2.452016 Watch
Trico CUSD 176 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Triopia CUSD 27 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Troy CCSD 30C 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Tuscola CUSD 301 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Page 52 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Tuscola CUSD 301 1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
Twp HSD 113 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Union Ridge SD 86 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Union SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
United CUSD 304 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.05 1.40 0.30 0.40 0.30 3.452016 Review
United Twp HSD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Unity Point CCSD 140 1.05 1.05 0.20 0.40 0.40 3.102017 Review
1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Urbana SD 116 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.30 3.802016 Recognition
V I T CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Valley View CUSD 365U 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Valmeyer CUSD 3 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Vandalia CUSD 203 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Venice CUSD 3 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Vienna HSD 133 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Vienna SD 55 1.05 1.40 0.20 0.40 0.10 3.152017 Review
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
Villa Grove CUSD 302 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 53 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Villa Grove CUSD 302 1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Virginia CUSD 64 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
1.05 1.05 0.20 0.40 0.10 2.802016 Early Warning
W Harvey-Dixmoor PSD 147 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 0.70 0.30 0.40 0.10 2.902016 Early Warning
Wabash CUSD 348 0.35 1.05 0.10 0.40 0.40 2.302017 Watch
0.35 1.05 0.10 0.40 0.40 2.302016 Watch
Wallace CCSD 195 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Waltham CCSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Waltonville CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Warren CUSD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Warren Twp HSD 121 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Warrensburg-Latham CUSD 11 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Warsaw CUSD 316 1.05 1.40 0.20 0.40 0.30 3.352017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Washington CHSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Washington SD 52 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Waterloo CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.05 0.30 0.40 0.10 3.252016 Review
Wauconda CUSD 118 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Waukegan CUSD 60 1.40 1.05 0.20 0.40 0.20 3.252017 Review
Page 54 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Waukegan CUSD 60 1.40 1.40 0.20 0.40 0.20 3.602016 Recognition
Waverly CUSD 6 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Wayne City CUSD 100 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
1.40 1.40 0.30 0.40 0.10 3.602016 Recognition
Wesclin CUSD 3 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
West Carroll CUSD 314 1.40 1.05 0.30 0.40 0.20 3.352017 Review
1.40 1.05 0.30 0.40 0.20 3.352016 Review
West Central CUSD 235 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
West Chicago ESD 33 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
West Lincoln-Broadwell ESD 92 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
West Northfield SD 31 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
West Prairie CUSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
West Washington Co CUD 10 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Westchester SD 92-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Western CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
1.40 1.05 0.30 0.40 0.30 3.452016 Review
Western Springs SD 101 1.40 1.05 0.40 0.40 0.20 3.452017 Review
1.40 1.05 0.40 0.40 0.20 3.452016 Review
Westville CUSD 2 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Wethersfield CUSD 230 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Page 55 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Wethersfield CUSD 230 1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Wheeling CCSD 21 1.05 1.40 0.30 0.40 0.30 3.452017 Review
1.05 1.40 0.20 0.40 0.30 3.352016 Review
Whiteside SD 115 1.05 1.40 0.20 0.40 0.40 3.452017 Review
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Will County SD 92 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Williamsfield CUSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Williamsville CUSD 15 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Willow Grove SD 46 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.05 1.05 0.20 0.40 0.30 3.002016 Early Warning
Willow Springs SD 108 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Wilmette SD 39 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Wilmington CUSD 209U 1.40 1.05 0.40 0.40 0.10 3.352017 Review
1.40 1.05 0.40 0.40 0.10 3.352016 Review
Winchester CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
1.05 1.05 0.20 0.40 0.40 3.102016 Review
Windsor CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
1.40 1.05 0.40 0.40 0.40 3.652016 Recognition
Winfield SD 34 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Winnebago CUSD 323 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Winnetka SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.20 3.802016 Recognition
Winthrop Harbor SD 1 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Page 56 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Winthrop Harbor SD 1 1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Wolf Branch SD 113 1.40 1.05 0.30 0.40 0.30 3.452017 Review
1.40 1.05 0.40 0.40 0.30 3.552016 Recognition
Wood Dale SD 7 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Wood River-Hartford ESD 15 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
1.40 1.05 0.30 0.40 0.20 3.352016 Review
Woodland CCSD 50 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
1.40 1.40 0.30 0.40 0.20 3.702016 Recognition
Woodland CUSD 5 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.40 1.05 0.30 0.40 0.40 3.552016 Recognition
Woodlawn Unit School District 209 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
1.05 1.40 0.20 0.40 0.40 3.452016 Review
Woodridge SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
1.40 1.40 0.40 0.40 0.40 4.002016 Recognition
Woodstock CUSD 200 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Worth SD 127 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Yorkville CUSD 115 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Zeigler-Royalton CUSD 188 0.35 1.05 0.10 0.10 0.10 1.702017 Watch
0.35 1.05 0.10 0.10 0.10 1.702016 Watch
Zion ESD 6 1.40 1.05 0.30 0.40 0.10 3.252017 Review
1.40 1.40 0.40 0.40 0.10 3.702016 Recognition
Zion-Benton Twp HSD 126 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
1.40 1.40 0.40 0.40 0.30 3.902016 Recognition
Page 57 of 57
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio - Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%, STB - Short-Term Borrowing - Weighting of 10%, and LTD - Long-Term Debt -Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
2018 Financial Profile (Based upon 2017 Annual Financial Data)
Financial Profile Scores (Adjusted) – by Descending Score Order
(Scores were adjusted for delayed payment of Mandated Categoricals)
Financial Profile Scores (Adjusted) - by Descending Score Order TOTALS: Recognition = 640 Review = 147 Early Warning = 43 Watch = 22 (852 Districts)
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Abingdon-Avon CUSD 276 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Addison SD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Adlai E Stevenson HSD 125 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Akin CCSD 91 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Albers SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Alden Hebron SD 19 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Alsip-Hazlgrn-Oaklwn SD 126 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Amboy CUSD 272 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Antioch CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Aptakisic-Tripp CCSD 102 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Arcola CUSD 306 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Armstrong Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Astoria CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bannockburn SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bartonville SD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Beecher City CUSD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 1 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Benton Cons HSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Berwyn North SD 98 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bethel SD 82 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bloomingdale SD 13 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bluford Unit School District 318 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bradford CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bradley Bourbonnais CHSD 307 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Bushnell Prairie City CUSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Butler SD 53 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Cairo USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Carbondale CHSD 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CCSD 180 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CCSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CCSD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Central Stickney SD 110 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Cerro Gordo CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Channahon SD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CHSD 117 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 2 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
CHSD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CHSD 155 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CHSD 94 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Cissna Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Cons HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Cornell CCSD 426 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Coulterville USD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
County of Woodford School 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Crystal Lake CCSD 47 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
CUSD 201 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Darien SD 61 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Deerfield SD 109 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Deland-Weldon CUSD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Diamond Lake SD 76 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Donovan CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Durand CUSD 322 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Dwight Common SD 232 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Dwight Twp HSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 3 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
East Coloma - Nelson CESD 20 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
East Dubuque USD 119 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
East Maine SD 63 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Edinburg CUSD 4 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Egyptian CUSD 5 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Erie CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Eswood CCSD 269 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Eureka CUD 140 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Evanston Twp HSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Evergreen Park CHSD 231 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Fairview SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Farrington CCSD 99 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Fenton CHSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Fox River Grove Cons SD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Galena USD 120 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Galva CUSD 224 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Gardner CCSD 72C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Geff CCSD 14 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 4 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Genoa Kingston CUSD 424 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Germantown SD 60 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Glen Ellyn SD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Glenbard Twp HSD 87 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Glencoe SD 35 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Glenview CCSD 34 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Grant CHSD 124 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Grant Park CUSD 6 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Grass Lake SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Greenview CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Harrison SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Hartsburg Emden CUSD 21 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Hillside SD 93 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Hollis Cons SD 328 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Illini Bluffs CUSD 327 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Indian Creek CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Iroquois West CUSD 10 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Joppa-Maple Grove UD 38 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 5 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Kansas CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Kildeer Countryside CCSD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Kinnikinnick CCSD 131 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
LaGrange Highlands SD 106 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lake Park CHSD 108 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lake Villa CCSD 41 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lake Zurich CUSD 95 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lemont-Bromberek CSD 113A 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lewistown CUSD 97 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lincoln CHSD 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lincolnshire-Prairieview SD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lincolnwood SD 74 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lisbon CCSD 90 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lisle CUSD 202 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lockport Twp HSD 205 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lombard SD 44 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Lostant CUSD 425 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Ludlow CCSD 142 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 6 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Lyons Twp HSD 204 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Macomb CUSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Maine Township HSD 207 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Malden CCSD 84 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Marengo-Union E Cons D 165 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Marseilles ESD 150 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Marshall CUSD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Mazon-Verona-Kinsman ESD 2C 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
McHenry CHSD 156 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Mercer County School District 404 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Mokena SD 159 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Moline-Coal Valley CUSD 40 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Monroe SD 70 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Monticello CUSD 25 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Morton CUSD 709 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Mount Prospect SD 57 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Naperville CUSD 203 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
New Holland-Middletown ED 88 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 7 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Newark CCSD 66 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Newark CHSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Niles ESD 71 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Nippersink SD 2 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
North Shore SD 112 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
North Wayne CUSD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Northbrook ESD 27 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Northfield Twp HSD 225 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Oak Park - River Forest SD 200 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Ohio CCSD 17 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Ohio CHSD 505 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Okaw Valley CUSD 302 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Palos Heights SD 128 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Park Ridge CCSD 64 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Pleasant Hill SD 69 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Pleasant Plains CUSD 8 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Pleasant Valley SD 62 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Pleasantdale SD 107 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 8 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Polo CUSD 222 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Pontiac-W Holliday SD 105 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Prairie Grove CSD 46 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Prairieview-Ogden CCSD 197 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Red Bud CUSD 132 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Reed Custer CUSD 255U 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Riley CCSD 18 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
River Ridge CUSD 210 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Riverdale CUSD 100 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Riverside SD 96 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Robein SD 85 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Rondout SD 72 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Rosemont ESD 78 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Rutland CCSD 230 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Salem CHSD 600 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Salt Creek SD 48 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Saunemin CCSD 438 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Scales Mound CUSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 9 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Schaumburg CCSD 54 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Seneca CCSD 170 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Seneca Twp HSD 160 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Shiloh CUSD 1 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Shirland CCSD 134 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Skokie SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
St Charles CUSD 303 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Stockton CUSD 206 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Summersville SD 79 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Teutopolis CUSD 50 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Township HSD 211 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Township HSD 214 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Tri Valley CUSD 3 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Waltham CCSD 185 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
West Central CUSD 235 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
West Prairie CUSD 103 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Will County SD 92 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Wilmette SD 39 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Page 10 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Winnebago CUSD 323 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Winnetka SD 36 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Wood Dale SD 7 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Woodridge SD 68 1.40 1.40 0.40 0.40 0.40 4.002017 Recognition
Anna CCSD 37 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Argenta-Oreana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Arlington Heights SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Arthur CUSD 305 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Ashley CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Barrington CUSD 220 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Bartelso SD 57 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Belvidere CUSD 100 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Benjamin SD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Berkeley SD 87 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Bradley SD 61 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Brookfield Lagrange Park SD 95 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Brussels CUSD 42 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Bunker Hill CUSD 8 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Page 11 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Byron CUSD 226 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Cambridge CUSD 227 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Canton Union SD 66 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Carrier Mills-Stonefort CUSD 2 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Carrollton CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
CCSD 146 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
CCSD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Champaign CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Charleston CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Chester-East Lincoln CCSD 61 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Chicago Ridge SD 127-5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Clay City CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Clinton CUSD 15 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Coal City CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Colona SD 190 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Columbia CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Cook County SD 130 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
County of Union Sch Dist No43 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 12 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Cowden-Herrick CUSD 3A 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Crescent Iroquois CUSD 249 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Creston CCSD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
CUSD 4 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Cypress SD 64 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Dieterich CUSD 30 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Dimmick CCSD 175 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Dunlap CUSD 323 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Eastland CUSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Edgar County CUD 6 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Elmhurst SD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Fairmont SD 89 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Flossmoor SD 161 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Forest Ridge SD 142 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Frankfort CCSD 157C 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Franklin Park SD 84 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Fremont SD 79 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Gallatin CUSD 7 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Page 13 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Giant City CCSD 130 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Gibson City-Melvin-Sibley CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Gifford CCSD 188 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Golf ESD 67 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Herscher CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Homer CCSD 33C 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Hononegah CHD 207 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Hutsonville CUSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Il Valley Central USD 321 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Indian Springs SD 109 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Irvington CCSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Itasca SD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Keeneyville SD 20 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Kenilworth SD 38 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Kewanee CUSD 229 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Kings Cons SD 144 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Leland CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Lena Winslow CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 14 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Lick Creek CCSD 16 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Lindop SD 92 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Lockport SD 91 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Maercker SD 60 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Medinah SD 11 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Meredosia-Chambersburg CUSD 11 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Monmouth-Roseville CUSD 238 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Mundelein Cons HSD 120 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Mundelein ESD 75 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Nashville CCSD 49 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Nauvoo-Colusa CUSD 325 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
New Berlin CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
New Hope CCSD 6 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Niles Twp HSD 219 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
North Clay CUSD 25 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
North Wamac SD 186 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Oakdale CCSD 1 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Oakland CUSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 15 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Odin PSD 722 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Olympia CUSD 16 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Opdyke-Belle-Rive CCSD 5 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Oregon CUSD 220 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Orion CUSD 223 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Palatine CCSD 15 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Payson CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Pennoyer SD 79 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Peoria Heights CUSD 325 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Pontiac CCSD 429 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Potomac CUSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Proviso Twp HSD 209 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Ramsey CUSD 204 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Rantoul Township HSD 193 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Richmond-Burton CHSD 157 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
River Forest SD 90 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
River Trails SD 26 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Riverton CUSD 14 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 16 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Robinson CUSD 2 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Rochelle Twp HSD 212 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Rock Falls Twp HSD 301 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Rockridge CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Rockton SD 140 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Roxana CUSD 1 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Salem SD 111 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Salt Fork CUSD 512 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
SD U-46 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Selmaville CCSD 10 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Shelbyville CUSD 4 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Sherrard CUSD 200 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Somonauk CUSD 432 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
South Holland SD 150 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Spring Garden CCSD 178 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
St Anne CHSD 302 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
St Elmo CUSD 202 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
St Joseph Ogden CHSD 305 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Page 17 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Stewardson-Strasburg CUD 5A 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Sullivan CUSD 300 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Sunnybrook SD 171 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Tuscola CUSD 301 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Twp HSD 113 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
United CUSD 304 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Warren CUSD 205 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Washington CHSD 308 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Washington SD 52 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Winfield SD 34 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Woodland CUSD 5 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Woodlawn Unit School District 209 1.40 1.40 0.30 0.40 0.40 3.902017 Recognition
Worth SD 127 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Zion-Benton Twp HSD 126 1.40 1.40 0.40 0.40 0.30 3.902017 Recognition
Anna Jonesboro CHSD 81 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Atwood Heights SD 125 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Batavia USD 101 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Beecher CUSD 200U 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Page 18 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Blue Ridge CUSD 18 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Brimfield CUSD 309 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Burbank SD 111 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Calumet Public SD 132 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Carbon Cliff-Barstow SD 36 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Carmi-White County CUSD 5 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Cary CCSD 26 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
CCSD 62 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Central CUSD 301 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Central CUSD 4 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Central SD 51 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Centralia SD 135 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Chaney-Monge SD 88 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Cumberland CUSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
CUSD 200 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
CUSD 3 Fulton County 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
DuPage HSD 88 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Earlville CUSD 9 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Page 19 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
East Peoria SD 86 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
East Prairie SD 73 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Forrestville Valley CUSD 221 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Freeburg CHSD 77 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Gen George Patton SD 133 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Geneva CUSD 304 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Germantown Hills SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Granite City CUSD 9 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Grayville CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Harvard CUSD 50 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Havana CUSD 126 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Heyworth CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Hiawatha CUSD 426 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Hinckley Big Rock CUSD 429 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Hinsdale CCSD 181 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Homewood Flossmoor CHSD 233 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Huntley Comm Sch Dist 158 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Jacksonville SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Page 20 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Joliet Twp HSD 204 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
La Grange SD 105 South 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Lake Bluff ESD 65 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Lemont Twp HSD 210 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Lexington CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Leyden CHSD 212 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Lyons SD 103 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Manhattan SD 114 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Martinsville CUSD 3C 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
McClellan CCSD 12 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Meridian CUSD 223 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Midland CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Mount Vernon SD 80 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Mulberry Grove CUSD 1 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
N Pekin & Marquette Hght SD 102 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Neoga CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
New Simpson Hill SD 32 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Norris City-Omaha-Enfield CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Page 21 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
North Boone CUSD 200 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
North Mac CUSD 34 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
North Palos SD 117 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Palestine CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Paris CUSD 4 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Rich Twp HSD 227 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Rochelle CCSD 231 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Rock Island SD 41 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Rockdale SD 84 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Rossville-Alvin CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Sandridge SD 172 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Signal Hill SD 181 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Silvis SD 34 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Skokie SD 69 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Skokie SD 73-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
St George CCSD 258 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Staunton CUSD 6 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Streator Twp HSD 40 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Page 22 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Taylorville CUSD 3 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Tolono CUSD 7 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Urbana SD 116 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Wauconda CUSD 118 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
West Chicago ESD 33 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Westchester SD 92-5 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Westville CUSD 2 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Woodland CCSD 50 1.40 1.40 0.30 0.40 0.30 3.802017 Recognition
Yorkville CUSD 115 1.40 1.40 0.40 0.40 0.20 3.802017 Recognition
Arbor Park SD 145 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Aurora East USD 131 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Aviston SD 21 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Ball Chatham CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Belle Valley SD 119 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Benton CCSD 47 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Bloom Twp HSD 206 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Brookwood SD 167 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Casey-Westfield CUSD 4C 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Page 23 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Century CUSD 100 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Chicago Heights SD 170 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
CUSD 300 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Danville CCSD 118 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
DeKalb CUSD 428 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Delavan CUSD 703 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Elmwood CUSD 322 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Emmons SD 33 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Flora CUSD 35 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Freeport SD 145 1.40 1.40 0.20 0.40 0.30 3.702017 Recognition
Gurnee SD 56 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
High Mount SD 116 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
J S Morton HSD 201 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Joliet PSD 86 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
La Salle ESD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Lansing SD 158 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Laraway CCSD 70C 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Lincoln ESD 156 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Page 24 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Lincoln ESD 27 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Mannheim SD 83 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Manteno CUSD 5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Marquardt SD 15 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Mascoutah CUD 19 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Maywood-Melrose Park-Broadview 89 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Milford Area PSD 124 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
New Lenox SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Nokomis CUSD 22 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Paris-Union SD 95 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Patoka CUSD 100 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Plainfield SD 202 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Plano CUSD 88 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Posen-Robbins ESD 143-5 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Prairie Hill CCSD 133 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Rankin CSD 98 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Rantoul City SD 137 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Richland County CUSD 1 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Page 25 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Ridgeland SD 122 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Ridgewood CHSD 234 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Riverside-Brookfield Twp SD 208 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Roanoke Benson CUSD 60 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Rochester CUSD 3A 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Schiller Park SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
South Fork SD 14 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
South Holland SD 151 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Southwestern CUSD 9 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Sterling CUSD 5 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Summit Hill SD 161 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Sunset Ridge SD 29 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Thompsonville CUSD 174 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Thornton Twp HSD 205 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Tremont CUSD 702 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Triopia CUSD 27 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Union SD 81 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
West Washington Co CUD 10 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Page 26 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Willow Springs SD 108 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Winthrop Harbor SD 1 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Wood River-Hartford ESD 15 1.40 1.40 0.30 0.40 0.20 3.702017 Recognition
Woodstock CUSD 200 1.40 1.40 0.40 0.40 0.10 3.702017 Recognition
Allen-Otter Creek CCSD 65 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Annawan CUSD 226 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Ashton-Franklin Center CUSD 275 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Carlinville CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Carthage ESD 317 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Center Cass SD 66 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Chadwick-Milledgeville CUSD 399 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Chester N HSD 122 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Comm Cons SD 59 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Creve Coeur SD 76 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Effingham CUSD 40 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Elwood CCSD 203 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Ewing Northern CCSD 115 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Farmington Central CUSD 265 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 27 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Forest Park SD 91 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Franklin CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Freeburg CCSD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Galatia CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Gardner S Wilmington Twp HSD 73 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Gower SD 62 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Henry-Senachwine CUSD 5 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Hoopeston Area CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Illini Central CUSD 189 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Illini West H S Dist 307 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Kirby SD 140 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
La Moille CUSD 303 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Lake Forest CHSD 115 1.05 1.40 0.40 0.40 0.40 3.652017 Recognition
Libertyville SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Limestone Walters CCSD 316 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Marengo CHSD 154 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
McHenry CCSD 15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Midlothian SD 143 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 28 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Miller Twp CCSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Morrison CUSD 6 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Morton Grove SD 70 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Nashville CHSD 99 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Northbrook SD 28 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Northbrook/Glenview SD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Northwestern CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Odell CCSD 435 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Oglesby ESD 125 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Orland SD 135 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Palos CCSD 118 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Pawnee CUSD 11 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Pecatonica CUSD 321 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Pope Co CUD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Princeton HSD 500 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Putnam County CUSD 535 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Ridgeview CUSD 19 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Rome CCSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Page 29 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Rooks Creek CCSD 425 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Scott-Morgan CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Smithton CCSD 130 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Spoon River Valley CUSD 4 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
St Rose SD 14-15 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Stark County CUSD 100 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Tonica CCSD 79 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Union Ridge SD 86 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
United Twp HSD 30 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
V I T CUSD 2 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Venice CUSD 3 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Villa Grove CUSD 302 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
West Northfield SD 31 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Williamsfield CUSD 210 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Windsor CUSD 1 1.40 1.05 0.40 0.40 0.40 3.652017 Recognition
Big Hollow SD 38 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Carterville CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Damiansville SD 62 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Page 30 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Decatur SD 61 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Dolton SD 148 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Dolton SD 149 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Dupo CUSD 196 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
East St Louis SD 189 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Galesburg CUSD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Griggsville-Perry CUSD 4 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Hall HSD 502 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Hazel Crest SD 152-5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Johnston City CUSD 1 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Mt Vernon Twp HSD 201 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Mt Zion CUSD 3 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Oak Lawn-Hometown SD 123 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Park Forest SD 163 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Paw Paw CUSD 271 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Pinckneyville CHSD 101 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Princeville CUSD 326 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Queen Bee SD 16 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Page 31 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Rock Falls ESD 13 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Rockford SD 205 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Round Lake CUSD 116 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
South Pekin SD 137 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Steger SD 194 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Taft SD 90 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Valley View CUSD 365U 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Waterloo CUSD 5 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
Wayne City CUSD 100 1.40 1.40 0.30 0.40 0.10 3.602017 Recognition
A-C Central CUSD 262 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Armstrong-Ellis Cons SD 61 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Athens CUSD 213 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Beach Park CCSD 3 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
Beardstown CUSD 15 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Bloomington SD 87 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Brownstown CUSD 201 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Carbondale ESD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Carlyle CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Page 32 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Central A & M CUD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Central CHSD 71 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Central CUSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
CHSD 218 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Cobden SUD 17 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Dakota CUSD 201 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Dallas ESD 327 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Deer Park CCSD 82 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Downers Grove GSD 58 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
East Alton-Wood River CHSD 14 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
East Peoria CHSD 309 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Edwards County CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Field CCSD 3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Fieldcrest CUSD 6 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Grand Ridge CCSD 95 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Greenfield CUSD 10 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Hampton SD 29 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Harvey SD 152 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Page 33 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Hawthorn CCSD 73 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Iroquois County CUSD 9 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Iuka CCSD 7 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Kell Cons SD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Ladd CCSD 94 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Liberty CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Limestone CHSD 310 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Lowpoint-Washburn CUSD 21 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Marissa CUSD 40 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Mendota Twp HSD 280 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Midwest Central CUSD 191 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Montmorency CCSD 145 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Mount Olive CUSD 5 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
Mt Pulaski CUSD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Murphysboro CUSD 186 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
Nettle Creek CCSD 24C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
New Trier Twp HSD 203 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Norwood ESD 63 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Page 34 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Oak Lawn CHSD 229 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Ottawa Twp HSD 140 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Pana CUSD 8 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Pearl City CUSD 200 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Pekin CSD 303 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Peotone CUSD 207U 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Pinckneyville SD 50 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Pontiac Twp HSD 90 1.05 1.40 0.30 0.40 0.40 3.552017 Recognition
Prairie Central CUSD 8 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Prophetstown-Lyndon-Tampico CUSD3 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Prospect Heights SD 23 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Raccoon Cons SD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Rhodes SD 84-5 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
River Bend CUSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Riverview CCSD 2 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Roselle SD 12 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Sangamon Valley CUSD 9 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Saratoga CCSD 60C 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Page 35 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Serena CUSD 2 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Sesser-Valier CUSD 196 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Shawnee CUSD 84 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Southeastern CUSD 337 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
St Anne CCSD 256 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Steward ESD 220 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Thomasboro CCSD 130 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Valmeyer CUSD 3 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Waltonville CUSD 1 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
Waverly CUSD 6 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
West Lincoln-Broadwell ESD 92 1.40 1.05 0.40 0.40 0.30 3.552017 Recognition
Williamsville CUSD 15 1.40 1.05 0.30 0.40 0.40 3.552017 Recognition
AlWood CUSD 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Argo CHSD 217 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Auburn CUSD 10 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Bement CUSD 5 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Bismarck Henning CUSD 1.05 1.40 0.30 0.40 0.30 3.452017 Review
Bourbonnais SD 53 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Page 36 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Buncombe Cons SD 43 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Cass SD 63 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Central City SD 133 1.05 1.40 0.30 0.40 0.30 3.452017 Review
County of Winnebago SD 320 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Deer Creek-Mackinaw CUSD 701 1.40 1.05 0.30 0.40 0.30 3.452017 Review
DeSoto Cons SD 86 1.05 1.40 0.30 0.40 0.30 3.452017 Review
Elmwood Park CUSD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review
ESD 159 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Evergreen Park ESD 124 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Fairfield Comm H S Dist 225 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Fairfield PSD 112 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Flanagan-Cornell Dist 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Fox Lake GSD 114 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Geneseo CUSD 228 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Goreville CUD 1 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Grand Prairie CCSD 6 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Grant CCSD 110 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Grayslake CHSD 127 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Page 37 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Hamilton CCSD 328 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Hamilton Co CUSD 10 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Hardin County CUSD 1 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Indian Prairie CUSD 204 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Jersey CUSD 100 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Litchfield CUSD 12 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Mendota CCSD 289 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Minooka CHSD 111 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Morrisonville CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review
North Greene CUSD 3 1.05 1.40 0.20 0.40 0.40 3.452017 Review
O Fallon Twp HSD 203 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Oblong CUSD 4 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Panhandle CUSD 2 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Schuyler-Industry CUSD 5 1.05 1.40 0.20 0.40 0.40 3.452017 Review
SD 45 DuPage County 1.40 1.05 0.40 0.40 0.20 3.452017 Review
South Central CUD 401 1.40 1.05 0.30 0.40 0.30 3.452017 Review
South Wilmington CCSD 74 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Spring Lake CCSD 606 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Page 38 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Spring Valley CCSD 99 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Springfield SD 186 1.05 1.40 0.20 0.40 0.40 3.452017 Review
St Libory Cons SD 30 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Tri City CUSD 1 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Western Springs SD 101 1.40 1.05 0.40 0.40 0.20 3.452017 Review
Wethersfield CUSD 230 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Wheeling CCSD 21 1.05 1.40 0.30 0.40 0.30 3.452017 Review
Whiteside SD 115 1.05 1.40 0.20 0.40 0.40 3.452017 Review
Wolf Branch SD 113 1.40 1.05 0.30 0.40 0.30 3.452017 Review
Bensenville SD 2 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Bremen CHSD 228 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Burnham SD 154-5 1.40 1.05 0.40 0.40 0.10 3.352017 Review
CCSD 168 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Cicero SD 99 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Crab Orchard CUSD 3 1.05 1.40 0.20 0.40 0.30 3.352017 Review
District 50 Schools 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Dixon USD 170 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Eldorado CUSD 4 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Page 39 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Evanston CCSD 65 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Fisher CUSD 1 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Harmony Emge SD 175 1.05 1.40 0.30 0.40 0.20 3.352017 Review
Heritage CUSD 8 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Highland CUSD 5 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Jasper CCSD 17 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Jasper County CUD 1 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Komarek SD 94 1.40 1.05 0.30 0.40 0.20 3.352017 Review
La Salle-Peru Twp HSD 120 1.40 1.05 0.40 0.40 0.10 3.352017 Review
LeRoy CUSD 2 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Marion CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Mattoon CUSD 2 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Metamora CCSD 1 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Minooka CCSD 201 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Oak Grove SD 68 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Paxton-Buckley-Loda CUD 10 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Pikeland CUSD 10 1.40 1.05 0.20 0.40 0.30 3.352017 Review
Porta CUSD 202 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Page 40 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Prairie-Hills ESD 144 1.40 1.05 0.40 0.40 0.10 3.352017 Review
R O W V A CUSD 208 1.05 1.40 0.30 0.40 0.20 3.352017 Review
Red Hill CUSD 10 1.05 1.40 0.20 0.40 0.30 3.352017 Review
St Joseph CCSD 169 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Steeleville CUSD 138 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Thornton Fractional Twp HSD 215 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Troy CCSD 30C 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Vandalia CUSD 203 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Vienna HSD 133 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Warren Twp HSD 121 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Warrensburg-Latham CUSD 11 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Warsaw CUSD 316 1.05 1.40 0.20 0.40 0.30 3.352017 Review
Wesclin CUSD 3 1.40 1.05 0.30 0.40 0.20 3.352017 Review
West Carroll CUSD 314 1.40 1.05 0.30 0.40 0.20 3.352017 Review
Willow Grove SD 46 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Wilmington CUSD 209U 1.40 1.05 0.40 0.40 0.10 3.352017 Review
Avoca SD 37 1.05 1.05 0.40 0.40 0.40 3.302017 Review
CHSD 99 0.70 1.40 0.40 0.40 0.40 3.302017 Review
Page 41 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Hinsdale Twp HSD 86 1.05 1.05 0.40 0.40 0.40 3.302017 Review
Lake Forest SD 67 1.05 1.05 0.40 0.40 0.40 3.302017 Review
Belleville SD 118 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Berwyn South SD 100 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Calumet City SD 155 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Christopher USD 99 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Georgetown-Ridge Farm CUD 4 1.05 1.40 0.20 0.40 0.20 3.252017 Review
Gillespie CUSD 7 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Grayslake CCSD 46 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Homewood SD 153 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Hoover-Schrum Memorial SD 157 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Knoxville CUSD 202 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Maroa Forsyth CUSD 2 1.05 1.40 0.20 0.40 0.20 3.252017 Review
Matteson ESD 162 1.40 1.05 0.30 0.40 0.10 3.252017 Review
North Chicago SD 187 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Oakwood CUSD 76 1.05 1.40 0.20 0.40 0.20 3.252017 Review
Peru ESD 124 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Quincy SD 172 1.05 1.40 0.20 0.40 0.20 3.252017 Review
Page 42 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Richland GSD 88A 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Shiloh Village SD 85 1.05 1.40 0.20 0.40 0.20 3.252017 Review
Summit SD 104 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Tamaroa School Dist 5 1.05 1.40 0.20 0.40 0.20 3.252017 Review
W Harvey-Dixmoor PSD 147 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Wallace CCSD 195 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Waukegan CUSD 60 1.40 1.05 0.20 0.40 0.20 3.252017 Review
Zion ESD 6 1.40 1.05 0.30 0.40 0.10 3.252017 Review
Altamont CUSD 10 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Cahokia CUSD 187 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Du Quoin CUSD 300 1.05 1.40 0.20 0.40 0.10 3.152017 Review
East Alton SD 13 1.40 1.05 0.20 0.40 0.10 3.152017 Review
East Moline SD 37 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Lawrence County CUD 20 1.40 1.05 0.20 0.40 0.10 3.152017 Review
Meridian CUSD 101 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Meridian CUSD 15 1.05 1.40 0.20 0.40 0.10 3.152017 Review
O Fallon CCSD 90 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Peoria SD 150 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Page 43 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Vienna SD 55 1.05 1.40 0.20 0.40 0.10 3.152017 Review
Bureau Valley CUSD 340 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Collinsville CUSD 10 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Gavin SD 37 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Harlem UD 122 0.70 1.40 0.30 0.40 0.30 3.102017 Review
Massac UD 1 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Oak Park ESD 97 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Pekin PSD 108 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Prairie Du Rocher CCSD 134 1.40 0.70 0.20 0.40 0.40 3.102017 Review
Princeton ESD 115 1.05 1.05 0.20 0.40 0.40 3.102017 Review
River Grove SD 85-5 1.40 0.70 0.30 0.40 0.30 3.102017 Review
Sandwich CUSD 430 0.70 1.40 0.20 0.40 0.40 3.102017 Review
Tri Point CUSD 6-J 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Trico CUSD 176 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Unity Point CCSD 140 1.05 1.05 0.20 0.40 0.40 3.102017 Review
Braceville SD 75 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning
Breese ESD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Brooklyn UD 188 1.05 1.05 0.30 0.40 0.20 3.002017 Early Warning
Page 44 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
DePue USD 103 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Dongola USD 66 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
El Paso-Gridley CUSD 11 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Ford Heights SD 169 1.40 0.70 0.40 0.40 0.10 3.002017 Early Warning
Hillsboro CUSD 3 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Kaneland CUSD 302 1.05 1.05 0.40 0.40 0.10 3.002017 Early Warning
Madison CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
McLean County USD 5 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Millstadt CCSD 160 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Orangeville CUSD 203 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Ottawa ESD 141 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Pembroke CCSD 259 0.70 1.40 0.10 0.40 0.40 3.002017 Early Warning
Pleasant Hill CUSD 3 1.40 0.70 0.30 0.40 0.20 3.002017 Early Warning
Reavis Twp HSD 220 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Sandoval CUSD 501 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Western CUSD 12 1.05 1.05 0.20 0.40 0.30 3.002017 Early Warning
Aurora West USD 129 0.70 1.40 0.20 0.40 0.20 2.902017 Early Warning
Bethalto CUSD 8 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Page 45 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
Bond County CUSD 2 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Central SD 104 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Chester CUSD 139 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Elverado CUSD 196 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Momence CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Winchester CUSD 1 1.05 1.05 0.20 0.40 0.20 2.902017 Early Warning
Oak Grove SD 68 0.35 1.40 0.30 0.40 0.40 2.852017 Early Warning
CUSD 308 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Herrin CUSD 4 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Johnsburg CUSD 12 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning
Kankakee SD 111 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Mahomet-Seymour CUSD 3 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Sparta CUSD 140 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Sycamore CUSD 427 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Triad CUSD 2 0.70 1.40 0.20 0.40 0.10 2.802017 Early Warning
Virginia CUSD 64 1.05 1.05 0.20 0.40 0.10 2.802017 Early Warning
Dalzell SD 98 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
Morris CHSD 101 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
Page 46 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
New Athens CUSD 60 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
Norridge SD 80 1.05 0.70 0.20 0.40 0.40 2.752017 Early Warning
Harrisburg CUSD 3 0.70 1.40 0.10 0.40 0.10 2.702017 Early Warning
Allendale CCSD 17 0.70 1.05 0.10 0.40 0.40 2.652017 Early Warning
Belleville Twp HSD 201 1.40 0.35 0.20 0.40 0.20 2.552017 Watch
Brown County CUSD 1 1.40 0.35 0.20 0.40 0.20 2.552017 Watch
Calhoun CUSD 40 0.70 1.05 0.10 0.40 0.30 2.552017 Watch
Centralia HSD 200 0.70 1.05 0.20 0.40 0.20 2.552017 Watch
Millburn CCSD 24 0.35 1.40 0.30 0.40 0.10 2.552017 Watch
Bellwood SD 88 0.70 1.05 0.20 0.40 0.10 2.452017 Watch
Country Club Hills SD 160 1.05 0.70 0.20 0.40 0.10 2.452017 Watch
La Grange SD 102 0.70 1.05 0.10 0.40 0.20 2.452017 Watch
Morris SD 54 1.40 0.35 0.20 0.40 0.10 2.452017 Watch
Streator ESD 44 0.35 1.40 0.10 0.20 0.40 2.452017 Watch
Lebanon CUSD 9 1.05 0.70 0.10 0.40 0.10 2.352017 Watch
Lincoln Way CHSD 210 0.35 1.40 0.20 0.30 0.10 2.352017 Watch
Thornton SD 154 1.05 0.35 0.30 0.40 0.20 2.302017 Watch
Wabash CUSD 348 0.35 1.05 0.10 0.40 0.40 2.302017 Watch
Page 47 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name FBRR ERR DCOH STB LTD Total ScoreData Year Designation
City of Chicago SD 299 0.35 1.05 0.20 0.40 0.20 2.202017 Watch
Edwardsville CUSD 7 0.35 1.05 0.20 0.40 0.20 2.202017 Watch
Frankfort CUSD 168 0.35 1.05 0.10 0.40 0.30 2.202017 Watch
La Harpe CSD 347 0.70 0.70 0.20 0.40 0.20 2.202017 Watch
Alton CUSD 11 0.35 1.05 0.10 0.40 0.20 2.102017 Watch
Cherry SD 92 0.35 1.05 0.10 0.10 0.40 2.002017 Watch
Zeigler-Royalton CUSD 188 0.35 1.05 0.10 0.10 0.10 1.702017 Watch
Crete Monee CUSD 201U 0.00 0.00 0.00 0.00 0.00 0.002017 Watch
Page 48 of 48
(FBRR - Fund Balance/Revenue Ratio - Weighting of 35%, EXRV - Expenditures/Revenue Ratio have a Weighting of 35%, DCOH - Days Cash on Hand - Weighting of 10%,STB - Short-Term Debt - Weighting of 10%, and LTD - Long-Term Debt have a Weighting of 10%)
March 2018
Note: Because Crete-Monee 201U did not submit an FY17 AFR, they are in the Financial Watch category.
2018 Financial Profile (Based upon 2017 Annual Financial Data)
Financial Profile Scores – (Unadjusted) by District Name
(Includes District Comments)
Financial Profile Scores - (Unadjusted) by District NameTOTALS: Recognition = 608 Review = 164 Early Warning = 51 Watch = 29 (852 Districts
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Abingdon-Avon CUSD 276 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
A-C Central CUSD 262 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Addison SD 4 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Adlai E Stevenson HSD 125 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Akin CCSD 91 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Albers SD 63 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Alden Hebron SD 19 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Allendale CCSD 17 2017 0.7 1.05 0.1 0.4 0.4 2.65 Early Warning Allendale CCSD 17 did not receive approximately 33% of its FY17 money until FY18 and did not receive 50% of its transportation money for FY17 until FY18. These funds would have put Allendale CCSD 17 with a balanced budget.
Allen-Otter Creek CCSD 65 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Alsip-Hazlgrn-Oaklwn SD 126 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Altamont CUSD 10 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review The Altamont CUSD #10 Board of Education has worked very diligently despite several years of pro-rated (reduced) funding from the State to be sustainable financially.
Alton CUSD 11 2017 0.35 1.05 0.1 0.4 0.2 2.1 Watch
AlWood CUSD 225 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Amboy CUSD 272 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Anna CCSD 37 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Anna Jonesboro CHSD 81 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Annawan CUSD 226 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Antioch CCSD 34 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Aptakisic-Tripp CCSD 102 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Arbor Park SD 145 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Arcola CUSD 306 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Page 1 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Argenta-Oreana CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Argo CHSD 217 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Arlington Heights SD 25 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Armstrong Twp HSD 225 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Armstrong-Ellis Cons SD 61 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Arthur CUSD 305 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Ashley CCSD 15 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Ashton-Franklin Center CUSD 275 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Astoria CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Athens CUSD 213 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Atwood Heights SD 125 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Auburn CUSD 10 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Aurora East USD 131 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Aurora West USD 129 2017 0.7 1.4 0.2 0.4 0.2 2.9 Early Warning
Aviston SD 21 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Avoca SD 37 2017 1.05 1.05 0.4 0.4 0.4 3.3 Review
Ball Chatham CUSD 5 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Bannockburn SD 106 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Barrington CUSD 220 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Bartelso SD 57 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition Score reflects a positive revenue/expense relationship and outstanding bond debt.
Bartonville SD 66 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Batavia USD 101 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Beach Park CCSD 3 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition
Beardstown CUSD 15 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Beecher City CUSD 20 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Beecher CUSD 200U 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Page 2 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Belle Valley SD 119 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Belleville SD 118 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Belleville Twp HSD 201 2017 1.05 0.35 0.2 0.4 0.2 2.2 Watch
Bellwood SD 88 2017 0.7 1.05 0.1 0.4 0.1 2.35 Watch District 88 operates on a cash basis, which recognizes revenues only when cash is actually received. In FY17, the delayed timing of approximately $1.2M in state categorical revenue distributions was the primary factor in the financial profile score of "Financial Watch", significantly impacting the Fund Balance to Revenue Ratio, the Expenditure to Revenue Ratio, and the Days Cash on Hand ratios.
Belvidere CUSD 100 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District has maintained a Financial Profile Score of 3.8 or better since 2009 despite uncertain State finances. This has been achieved by proactively managing District operations.
Bement CUSD 5 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Benjamin SD 25 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Bensenville SD 2 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review District 2's 2016-17 audited financials show the 14th consecutive increase in assets versus liabilities - a better measure than Financial Profile. Since 2007, the District has used cash reserves, not borrowings, for over half of its construction spending. Its school buildings now average only 15 years old, down from 52 years old in 2007. The District's financial profile score would have been Recognition in 2016-17 except that the District used savings to pay construction costs at its PreK center.
Benton CCSD 47 2017 1.4 1.4 0.2 0.4 0.2 3.6 Recognition
Benton Cons HSD 103 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Berkeley SD 87 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Berwyn North SD 98 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Profile score is 4 - Recognition, we are very proud of the rating.
Berwyn South SD 100 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Bethalto CUSD 8 2017 0.7 1.05 0.1 0.4 0.2 2.45 Watch
Bethel SD 82 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District has maintained a sound financial procedures for FY 17.
Big Hollow SD 38 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Bismarck Henning CUSD 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Bloom Twp HSD 206 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Page 3 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Bloomingdale SD 13 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Bloomington SD 87 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Blue Ridge CUSD 18 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Bluford Unit School District 318 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Bond County CUSD 2 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning
Bourbonnais SD 53 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Braceville SD 75 2017 0.7 1.05 0.1 0.4 0.4 2.65 Early Warning
Bradford CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Bradley Bourbonnais CHSD 307 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Bradley SD 61 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Breese ESD 12 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Bremen CHSD 228 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Brimfield CUSD 309 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Brookfield Lagrange Park SD 95 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Brooklyn UD 188 2017 1.05 1.05 0.3 0.4 0.2 3 Early Warning
Brookwood SD 167 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Brown County CUSD 1 2017 1.4 0.35 0.2 0.4 0.2 2.55 Watch
Brownstown CUSD 201 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Brussels CUSD 42 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Buncombe Cons SD 43 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Bunker Hill CUSD 8 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Burbank SD 111 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Bureau Valley CUSD 340 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Burnham SD 154-5 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Bushnell Prairie City CUSD 170 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Butler SD 53 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Byron CUSD 226 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Page 4 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Cahokia CUSD 187 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review
Cairo USD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Calhoun CUSD 40 2017 0.7 1.05 0.1 0.4 0.3 2.55 Watch
Calumet City SD 155 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Calumet Public SD 132 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Cambridge CUSD 227 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Canton Union SD 66 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Carbon Cliff-Barstow SD 36 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Carbondale CHSD 165 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Carbondale ESD 95 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Carlinville CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Carlyle CUSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Carmi-White County CUSD 5 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Carrier Mills-Stonefort CUSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Carrollton CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Carterville CUSD 5 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Carthage ESD 317 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Cary CCSD 26 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Casey-Westfield CUSD 4C 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning The District's financial profile score was negatively impacted by the delayed receipt of MCAT funding from the state.
Cass SD 63 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
CCSD 146 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
CCSD 168 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
CCSD 180 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CCSD 204 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CCSD 62 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
CCSD 89 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Page 5 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
CCSD 93 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition CCSD93 continues to maintain a AFR Profile Score at the Recognition level. The Board of Education has worked diligently to monitor finances and plan for future expenditures.
Center Cass SD 66 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Central A & M CUD 21 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Central CHSD 71 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Central City SD 133 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Central CUSD 3 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Central CUSD 301 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Central CUSD 4 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Central SD 104 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning
Central SD 51 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Central Stickney SD 110 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Centralia HSD 200 2017 0.35 1.05 0.1 0.4 0.2 2.1 Watch
Centralia SD 135 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Century CUSD 100 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Cerro Gordo CUSD 100 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Chadwick-Milledgeville CUSD 399 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Champaign CUSD 4 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition While the District has again maintained a very strong score, the District anticipates a lower score in the coming years due to a significant amount of long-term debt issued in December 2017 as well as additional long-term debt to be issued in late 2019 or early 2020 through approval of a November 2016 bond referendum.
Chaney-Monge SD 88 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Channahon SD 17 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Charleston CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Cherry SD 92 2017 0.35 1.05 0.1 0.1 0.4 2 Watch
Chester CUSD 139 2017 0.7 1.05 0.2 0.4 0.2 2.55 Watch
Chester N HSD 122 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Page 6 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Chester-East Lincoln CCSD 61 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Chicago Heights SD 170 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Chicago Ridge SD 127-5 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Christopher USD 99 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
CHSD 117 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CHSD 128 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CHSD 155 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CHSD 218 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
CHSD 94 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CHSD 99 2017 0.7 1.4 0.4 0.4 0.4 3.3 Review
Cicero SD 99 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Cissna Park CUSD 6 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
City of Chicago SD 299 2017 0.35 1.05 0.1 0.4 0.2 2.1 Watch
Clay City CUSD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Clinton CUSD 15 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Coal City CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Cobden SUD 17 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Collinsville CUSD 10 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Colona SD 190 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Columbia CUSD 4 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Comm Cons SD 59 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Cons HSD 230 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District is currently financially stable. A property tax freeze would present significant challenges.
Cook County SD 130 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Cornell CCSD 426 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Coulterville USD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Country Club Hills SD 160 2017 1.05 0.7 0.2 0.4 0.1 2.45 Watch
Page 7 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
County of Union Sch Dist No43 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
County of Winnebago SD 320 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review The District did not receieve $540,000 in payments it was due by the state during this fiscal year. Late or no payments by the state continue to hurt the district and its profile score report.
County of Woodford School 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Cowden-Herrick CUSD 3A 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition The District received a 3.90 out of possible 4.0 for Financial Profile Summary. Had the state fully funded the district, the district would have received a perfect 4.0
Crab Orchard CUSD 3 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Crescent Iroquois CUSD 249 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Creston CCSD 161 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Crete Monee CUSD 201U 2017 Watch
Creve Coeur SD 76 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Crystal Lake CCSD 47 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Crystal Lake Elementary District #47 continues to maintain a AFR Profile Score at the Recognition level. The Board of Education has worked diligently to monitor finances and plan for future expenditures.
Cumberland CUSD 77 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
CUSD 200 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
CUSD 201 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
CUSD 3 Fulton County 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
CUSD 300 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition Once again D300 has been recognized by ISBE for its strong fiscal management. The Districts overall score increased from a 3.6 to a 3.7. This increase was directly attributable to an increase in EAV.
CUSD 308 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning One of the reasons for the lower profile score is low fund balance which causes lower days of cash on hand. Another reason for the lower score is high outstanding debt. The BOE is looking at making permanent budget cuts which will strengthen the fund balance and will help improve the profile score in the future.
Page 8 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
CUSD 4 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition In reviewing the Financial Profile Score for District CUSD 4 you will see 3.90 /4.0 Recognition designation. This is the top designation. As a district we are proud of the fiscal responsibility we have observed to obtain that designation. Unfortunately, we are still operating with two of our major funds in the negative. This is the result of continued under-funding and proration of 70-80% for certain funds from the State. Year-to-year we operate with a positive balance in all funds, but when you start in with a combined negative balance in the Education and Transportation fund of approximately $660,000 it takes time to recoup the lack of funding. The new Evidence Based Funding model will compensate for some of the lack of funding districts have experienced over the last several years, but it is only the mechanism for funding, not the funds. We still must rely on the state legislature to continue providing funding to meet the Adequacy Target set for all schools.
Cypress SD 64 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition As of June 30th, the State of Illinois owed Cypress School district $75,993 in unpaid categorical payment. Because of these unpaid monies, the District's Revenue to Expenses was out of balance, resulting in a lower score.
Dakota CUSD 201 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Dallas ESD 327 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Dalzell SD 98 2017 1.05 0.7 0.2 0.4 0.4 2.75 Early Warning
Damiansville SD 62 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition Our Percent of Long Term Debt score still remains at 1. This is due to a building project in 2009. Overall the district received a 3.6 and made recognition.
Danville CCSD 118 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition Days Cash on Hand is scored as a 3 because our school district, as well as all others, did not receive all of their State payments within our 90 day recognition period for 2016-2017 that should have been allocated to that fiscal year. The Percent of Long-Term Debt Margin Remaining is scored at a 2 because our school district has taken advantage of some of the federally subsidized programs to improve our Buildings and Grounds and complete needed Health Life Safety work.
Darien SD 61 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Decatur SD 61 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review The Decatur District receives tax distributions in June. These revenues cause an overstatement of cash on hand as well as an overstatement of fund balances. The percent of long-term debt available to the district is significantly understated since over $80 million of the debt is repaid through alternative revenues (sales tax).
Deer Creek-Mackinaw CUSD 701 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Page 9 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Deer Park CCSD 82 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Deerfield SD 109 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
DeKalb CUSD 428 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition Due to economic conditions, the equalized assessed value (EAV) for the district has decreased by 5.45% in 2010, 4.76% in 2011, 8.40% in 2012, 8.48% in 2013, and 3.85% in 2014. In totality from 2009 to 2014, the EAV decreased 27.4% or $231,380,078. Consequently, the financial profile score related to the long-term debt margin is low. After 5 consecutive years of decreases, the EAV in 2015 increased by $8,062,238, or 1.32% and in 2016 by $44,705,995, or 7.2%.
Deland-Weldon CUSD 57 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Delavan CUSD 703 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review Financial Profile Score Impacted by Construction of New High School which opened August 2017.
DePue USD 103 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
DeSoto Cons SD 86 2017 1.05 1.4 0.3 0.4 0.3 3.45 Review
Diamond Lake SD 76 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Dieterich CUSD 30 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Dimmick CCSD 175 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
District 50 Schools 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Dixon USD 170 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Dolton SD 148 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Dolton SD 149 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Dongola USD 66 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Donovan CUSD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Downers Grove GSD 58 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Du Quoin CUSD 300 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review
Dunlap CUSD 323 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
DuPage HSD 88 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Dupo CUSD 196 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Durand CUSD 322 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Dwight Common SD 232 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Page 10 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Dwight Twp HSD 230 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Earlville CUSD 9 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition The District remains in a very sound financial position.
East Alton SD 13 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
East Alton-Wood River CHSD 14 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Despite the tough economic conditions that EAWR District #14 faces, the Board is pleased that it is able to maintain "Recognition" status in its Financial Profile Score.
East Coloma - Nelson CESD 20 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
East Dubuque USD 119 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
East Maine SD 63 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
East Moline SD 37 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
East Peoria CHSD 309 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
East Peoria SD 86 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
East Prairie SD 73 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
East St Louis SD 189 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Eastland CUSD 308 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Edgar County CUD 6 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition Our District has moved from Financial Review to Financial Recognition by adherence to a fiscally conservative budget.
Edinburg CUSD 4 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Edwards County CUSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Edwardsville CUSD 7 2017 0.35 1.05 0.2 0.4 0.2 2.2 Watch
Effingham CUSD 40 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Egyptian CUSD 5 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
El Paso-Gridley CUSD 11 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Eldorado CUSD 4 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Elmhurst SD 205 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Elmwood CUSD 322 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Elmwood Park CUSD 401 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Page 11 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Elverado CUSD 196 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning The District has made cuts due to the General Assembly's inability to properly fund education. We have worked hard to balance the budget, but it is to the detriment of our students.
Elwood CCSD 203 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Emmons SD 33 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Erie CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
ESD 159 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Eswood CCSD 269 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Eureka CUD 140 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Evanston CCSD 65 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Evanston Twp HSD 202 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Evergreen Park CHSD 231 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Evergreen Park ESD 124 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Ewing Northern CCSD 115 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Fairfield Comm H S Dist 225 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Fairfield PSD 112 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Fairmont SD 89 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Fairview SD 72 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Farmington Central CUSD 265 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Farrington CCSD 99 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Fenton CHSD 100 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Field CCSD 3 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Fieldcrest CUSD 6 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition The District continues to make progress toward more sound financial footing.
Fisher CUSD 1 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Flanagan-Cornell Dist 74 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Flora CUSD 35 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Flossmoor SD 161 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Page 12 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Ford Heights SD 169 2017 1.4 0.7 0.4 0.4 0.1 3 Early Warning
Forest Park SD 91 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Forest Ridge SD 142 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Forrestville Valley CUSD 221 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Fox Lake GSD 114 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Fox River Grove Cons SD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Frankfort CCSD 157C 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Frankfort CUSD 168 2017 0.35 1.05 0.1 0.4 0.3 2.2 Watch
Franklin CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Franklin Park SD 84 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Freeburg CCSD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Freeburg CHSD 77 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Freeport SD 145 2017 1.4 1.4 0.2 0.4 0.3 3.7 Recognition This accurately reflects the district's return to financial recognition.
Fremont SD 79 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Galatia CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Galena USD 120 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Galesburg CUSD 205 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Gallatin CUSD 7 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Galva CUSD 224 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Gardner CCSD 72C 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Gardner S Wilmington Twp HSD 7 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Gavin SD 37 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Geff CCSD 14 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Gen George Patton SD 133 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Page 13 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Geneseo CUSD 228 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review District 228 received nearly $7M in General State Aid in 2008. This year the District received less than $4.5M. The cumulative effects of declining support from the State of Illinois to Geneseo Schools creates the need to create more significant changes to district fees, personnel and program reductions and at some point, possibly to consider a tax rate increase as the community cannot count on returning to 2008 levels of State funding as the District's EAV continues to grow and the State expects greater local contributions.
Geneva CUSD 304 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Genoa Kingston CUSD 424 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Georgetown-Ridge Farm CUD 4 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review
Germantown Hills SD 69 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Germantown SD 60 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Giant City CCSD 130 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Gibson City-Melvin-Sibley CUSD 5 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Gifford CCSD 188 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Gillespie CUSD 7 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Glen Ellyn SD 41 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Glenbard Twp HSD 87 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition District 87 administration has reviewed this information and concurs with findings. Further District 87 is pleased to report that the district has achieved recognition status for 11 years in a row.
Glencoe SD 35 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Glenview CCSD 34 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Golf ESD 67 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Goreville CUD 1 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Gower SD 62 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Grand Prairie CCSD 6 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review Our score has greatly improved!
Grand Ridge CCSD 95 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Granite City CUSD 9 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Grant CCSD 110 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Page 14 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Grant CHSD 124 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Grant Park CUSD 6 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Grass Lake SD 36 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Grayslake CCSD 46 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Grayslake CHSD 127 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Grayville CUSD 1 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition As in previous year, the District has worked very hard to reduce expenditures and not have deficit spending. This goal would be easier to accomplish, if we were receiving adequate funding from the State.
Greenfield CUSD 10 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Greenview CUSD 200 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Griggsville-Perry CUSD 4 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning The District's profile score has improved from 2.35 from the 2015-2016 school year.
Gurnee SD 56 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Hall HSD 502 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Hamilton CCSD 328 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Hamilton Co CUSD 10 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Hampton SD 29 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition The District's total profile score has earned a recognition designation from the state. Hampton 29 must continue to monitor our expense to revenue ratio and look for ways to improve in that area.
Hardin County CUSD 1 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Harlem UD 122 2017 0.7 1.4 0.3 0.4 0.3 3.1 Review
Harmony Emge SD 175 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review
Harrisburg CUSD 3 2017 0.7 1.05 0.1 0.4 0.1 2.35 Watch
Harrison SD 36 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Hartsburg Emden CUSD 21 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Harvard CUSD 50 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Harvey SD 152 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Havana CUSD 126 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Page 15 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Hawthorn CCSD 73 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Hazel Crest SD 152-5 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Henry-Senachwine CUSD 5 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Heritage CUSD 8 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review The District has undertaken significant budget revisions due to missing state revenues, and the district is penalized on this ranking score due to the debt for the 2 building additions in 2009. We refinanced that debt at a much better rate last year to lower the remaining balance.
Herrin CUSD 4 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
Herscher CUSD 2 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Heyworth CUSD 4 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Hiawatha CUSD 426 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
High Mount SD 116 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Highland CUSD 5 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Hillsboro CUSD 3 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Hillside SD 93 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition District 93 has held the status of Financial Recognition for the last 14 years.
Hinckley Big Rock CUSD 429 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition Hinckley-Big Rock CUSD #429 has worked hard towards improving our financial profile score in each of the 5 category areas. We received the highest possible ratings in 4 of the 5 category areas, with the 5th category, Percent of Long-Term Debt Margin Remaining, holding steady. While the numerical score did not change, our long-term outstanding debt dropped by $1,319,483, a 10.31% reduction in debt. The success of achieving the highest designation for the 2018 Financial Profile Designation is a direct result of our focus on financial stability and long-term planning.
Hinsdale CCSD 181 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Hinsdale Twp HSD 86 2017 1.05 1.05 0.4 0.4 0.4 3.3 Review The District defers early property tax receipts which reduces the Fund Balance to Revenue Ratio from a four to a three. Despite the reduction in score, the District believes this is the most accurate way to represent the fund balance.
Hollis Cons SD 328 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Hollis District 328 continues to have Recognition status.
Homer CCSD 33C 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Homewood Flossmoor CHSD 233 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Page 16 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Homewood SD 153 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Hononegah CHD 207 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Hoopeston Area CUSD 11 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Hoover-Schrum Memorial SD 157 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Huntley Comm Sch Dist 158 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Hutsonville CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Il Valley Central USD 321 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Illini Bluffs CUSD 327 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition We are proud of our financial profile score of 4.0. Despite continued pro-rations of mandated categoricals and the uncertainty of state aid, we have made sacrifices to achieve a balanced budget for our taxpayers. We are looking forward to increased revenue through the Evidence Based Funding model.
Illini Central CUSD 189 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Illini Central CUSD #189 continues to demonstrate fiscal responsibility and solid stewardship of the public's tax dollars.
Illini West H S Dist 307 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Indian Creek CUSD 425 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Indian Prairie CUSD 204 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Indian Springs SD 109 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Iroquois County CUSD 9 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Iroquois West CUSD 10 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Irvington CCSD 11 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Itasca SD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Iuka CCSD 7 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
J S Morton HSD 201 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Jacksonville SD 117 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Jasper CCSD 17 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Jasper County CUD 1 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review We are working very hard to provide an education for our students with less money from the STATE!!!
Jersey CUSD 100 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Page 17 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Johnsburg CUSD 12 2017 0.7 1.4 0.1 0.4 0.1 2.7 Early Warning Johnsburg District 12 has been carefully monitoring enrollment, reducing expenditures and making staffing adjustments to improve its financial profile score. The district increased its score in 2016 of 2.00 to 2.35 in 2017 and now 2.70 in 2018. The district was able to do this by improving the expenditures to revenue ratio and the fund balance to revenue ratio. In doing so, the district was able to bring itself off of the financial watch list. In the next several years the district plans to continue to improve its fund balance to revenue ratio as well as its days cash on hand to improve these scores further. The long-term debt carried by the district is due to a referendum that was passed to improve district facilities. The project was completed on schedule and within budget and was completed at the end of summer 2017.
Johnston City CUSD 1 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Joliet PSD 86 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Joliet Twp HSD 204 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Joppa-Maple Grove UD 38 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Kaneland CUSD 302 2017 1.05 1.05 0.4 0.4 0.1 3 Early Warning
Kankakee SD 111 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
Kansas CUSD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Keeneyville SD 20 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Kell Cons SD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Kenilworth SD 38 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Kewanee CUSD 229 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Kildeer Countryside CCSD 96 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Kings Cons SD 144 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Kinnikinnick CCSD 131 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Kirby SD 140 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Knoxville CUSD 202 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Komarek SD 94 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
La Grange SD 102 2017 0.7 1.05 0.1 0.4 0.2 2.45 Watch A referendum was passed in Fall 2016 which is expected to build fund balance in the near future.
La Grange SD 105 South 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Page 18 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
La Harpe CSD 347 2017 0.7 0.7 0.2 0.4 0.2 2.2 Watch Of the over $300,000 that the district spent more than it received, over $170,000 of that amount is due to the State being late on payments for the fiscal year.
La Moille CUSD 303 2017 1.4 0.7 0.4 0.4 0.4 3.3 Review
La Salle ESD 122 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
La Salle-Peru Twp HSD 120 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Ladd CCSD 94 2017 1.4 0.7 0.3 0.4 0.4 3.2 Review
LaGrange Highlands SD 106 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lake Bluff ESD 65 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Lake Forest CHSD 115 2017 1.05 1.4 0.4 0.4 0.4 3.65 Recognition
Lake Forest SD 67 2017 1.05 1.05 0.4 0.4 0.4 3.3 Review
Lake Park CHSD 108 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lake Villa CCSD 41 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lake Zurich CUSD 95 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lansing SD 158 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Laraway CCSD 70C 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Lawrence County CUD 20 2017 1.4 1.05 0.2 0.4 0.1 3.15 Review
Lebanon CUSD 9 2017 1.05 0.7 0.1 0.4 0.1 2.35 Watch
Leland CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Lemont Twp HSD 210 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Lemont-Bromberek CSD 113A 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lena Winslow CUSD 202 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District makes every effort to be fiduciarily responsible which has resulted in the financial recognition status.
LeRoy CUSD 2 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Lewistown CUSD 97 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lexington CUSD 7 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Leyden CHSD 212 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition The district's "Percent of Long-Term Debt Margin Remaining" was reduced due to pre-planned construction projects taking place at both high schools.
Page 19 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Liberty CUSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Libertyville SD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Lick Creek CCSD 16 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Limestone CHSD 310 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Limestone Walters CCSD 316 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Lincoln CHSD 404 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lincoln ESD 156 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Lincoln ESD 27 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Lincoln Way CHSD 210 2017 0.35 1.4 0.2 0.3 0.1 2.35 Watch
Lincolnshire-Prairieview SD 103 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lincolnwood SD 74 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lindop SD 92 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Lisbon CCSD 90 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Our District makes every effort to keep costs to taxpayers down, yet provide the best educational experience for students that is possible.
Lisle CUSD 202 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Litchfield CUSD 12 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Lockport SD 91 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District 91 Board of Education continues to carefully monitor its expenditures and revenues. The District is proud to be in the "Recognition" category.
Lockport Twp HSD 205 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Fund Balance to Revenue Ratio and Days Cash on Hand are unusually high due to the District's 6/30/2017 Cash & Investments and Fund Balance including over $7 million of Working Cash Bond Proceeds. All Proceeds were spent by 1/1/18. As a result, the 2019 Fund Balance to Revenue Ratio and Days Cash on Hand (based on 6/30/18's AFR Data) are both expected to return back to 2017 levels.
Lombard SD 44 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lostant CUSD 425 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lowpoint-Washburn CUSD 21 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Ludlow CCSD 142 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Lyons SD 103 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Page 20 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Lyons Twp HSD 204 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Macomb CUSD 185 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Pleased with our score. Maintaining our financial profile is important to the district.
Madison CUSD 12 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Maercker SD 60 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Mahomet-Seymour CUSD 3 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
Maine Township HSD 207 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Maine Township Continues to have a strong financial performance and low debt.
Malden CCSD 84 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Manhattan SD 114 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Mannheim SD 83 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Manteno CUSD 5 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Marengo CHSD 154 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Marengo-Union E Cons D 165 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Marion CUSD 2 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Marissa CUSD 40 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition A comparison of FY 16 to FY 17 indicates that the district's finances have improved.
Maroa Forsyth CUSD 2 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review
Marquardt SD 15 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Marseilles ESD 150 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition Marseilles ESD #150 will continue to be fiscally responsible while continuing to do what is best for our students and staff.
Marshall CUSD 2C 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Martinsville CUSD 3C 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Mascoutah CUD 19 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Massac UD 1 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Matteson ESD 162 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Mattoon CUSD 2 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Maywood-Melrose Park-Broadview 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Mazon-Verona-Kinsman ESD 2C 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Page 21 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
McClellan CCSD 12 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition McClellan CCSD #12 will continue to make sound financial decisions for students we serve.
McHenry CCSD 15 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition District 15 continues to be a well-funded, conservatively managed school district.
McHenry CHSD 156 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
McLean County USD 5 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning Missing mandated categorical payments were again the major factor in the Districts inability to finish with a balanced budget.
Medinah SD 11 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Mendota CCSD 289 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Mendota Twp HSD 280 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Mercer County School District 404 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Meredosia-Chambersburg CUSD 1 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Meridian CUSD 101 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review
Meridian CUSD 15 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
Meridian CUSD 223 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Metamora CCSD 1 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Midland CUSD 7 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Midlothian SD 143 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Midwest Central CUSD 191 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Midwest Central continues to reduce long term debt and is following a financial plan that has been responsible to tax payers and helped to reduce local property tax rates.
Milford Area PSD 124 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Millburn CCSD 24 2017 0.35 1.4 0.3 0.4 0.1 2.55 Watch Millburn has made progress toward improving its financial profile score. Fund balance has increased by $5.4 Million since FY12. Long term debt will be paid off in 2024. Additionally, the days cash on hand has steadily increased and the district no longer relies on Tax Anticipation Warrants to make payroll.
Miller Twp CCSD 210 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Millstadt CCSD 160 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Minooka CCSD 201 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Minooka CHSD 111 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Page 22 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Mokena SD 159 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Moline-Coal Valley CUSD 40 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Momence CUSD 1 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning
Monmouth-Roseville CUSD 238 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District is satisfied with its profile score of 3.90.
Monroe SD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Monticello CUSD 25 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Montmorency CCSD 145 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Morris CHSD 101 2017 1.05 0.7 0.2 0.4 0.4 2.75 Early Warning
Morris SD 54 2017 1.05 0.35 0.2 0.4 0.1 2.1 Watch
Morrison CUSD 6 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Morrisonville CUSD 1 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Morton CUSD 709 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Morton Grove SD 70 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Mount Olive CUSD 5 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition
Mount Prospect SD 57 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District has achieved Recognition Status!
Mount Vernon SD 80 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Mt Pulaski CUSD 23 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Mt Vernon Twp HSD 201 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Mt Zion CUSD 3 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Mulberry Grove CUSD 1 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Mundelein Cons HSD 120 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Mundelein ESD 75 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Murphysboro CUSD 186 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition
N Pekin & Marquette Hght SD 102 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition District 102 continues to take pride in its solid financial status as a result of strong fiscal management by the Board of Education.
Naperville CUSD 203 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Nashville CCSD 49 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Page 23 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Nashville CHSD 99 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Nauvoo-Colusa CUSD 325 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Neoga CUSD 3 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition The District and Board has worked very hard to be fiscally responsible and it has paid off with Financial Profile Score of 3.80, which is an increase from the prior two fiscal years.
Nettle Creek CCSD 24C 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
New Athens CUSD 60 2017 0.7 0.35 0.2 0.4 0.4 2.05 Watch
New Berlin CUSD 16 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
New Holland-Middletown ED 88 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
New Hope CCSD 6 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
New Lenox SD 122 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition New Lenox SD122 has worked hard over the years to achieve an excellent financial condition as demonstrated within the metrics of the Financial Profile Score. The District is now focused on strategically managing the remaining debt payable which was borrowed to build all the new facilities in the District over the past 20 years.
New Simpson Hill SD 32 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
New Trier Twp HSD 203 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Newark CCSD 66 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Newark CHSD 18 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Niles ESD 71 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Niles Twp HSD 219 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Nippersink SD 2 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Nokomis CUSD 22 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Norridge SD 80 2017 1.05 0.7 0.2 0.4 0.4 2.75 Early Warning District Financial Profile Score is 2.75 out of 4.00.
Norris City-Omaha-Enfield CUSD 3 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
North Boone CUSD 200 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
North Chicago SD 187 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
North Clay CUSD 25 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
North Greene CUSD 3 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Page 24 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
North Mac CUSD 34 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
North Palos SD 117 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
North Shore SD 112 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
North Wamac SD 186 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
North Wayne CUSD 200 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Northbrook ESD 27 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Northbrook SD 28 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Northbrook/Glenview SD 30 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Northfield Twp HSD 225 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Northwestern CUSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Norwood ESD 63 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition The District feels that this is an accurate representation of our current financial position.
O Fallon CCSD 90 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review
O Fallon Twp HSD 203 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Oak Grove SD 68 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review The District completed a two year 4 million dollar construction project consolidating two buildings within the district. Debt is reflective of the financing of the project.
2017 0.35 1.4 0.3 0.4 0.4 2.85 Early Warning The District only received a score of 1.0 on the Fund Balance to Revenue section, which unfairly lowers our overall score. We have funded a complete renovation project of our school over a 5 year period and paid for it from our reserves. Nearly every district has to borrow money to pay for such projects. But, by doing so, it skews our financial profile. We would hope the State would reward us, instead of penalize us, for using taxpayer's monies (fund balances) to fund such a major project. It is akin for being punished for a family using their savings instead of accruing credit card debt. We feel using our reserves was a smart tactic, but appear to be penalized for it. Thank you.
Oak Lawn CHSD 229 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Oak Lawn-Hometown SD 123 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Oak Park - River Forest SD 200 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Oak Park ESD 97 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Oakdale CCSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Page 25 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Oakland CUSD 5 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Oakwood CUSD 76 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning We were short two transportation payments for FY '17.
Oblong CUSD 4 2017 1.4 1.05 0.2 0.4 0.3 3.35 Review
Odell CCSD 435 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Odin PSD 722 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Expenditures had a slight increase above expected budget because of roof repairs. The District expects to complete more this year.
Oglesby ESD 125 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Ohio CCSD 17 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Ohio CHSD 505 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Okaw Valley CUSD 302 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Olympia CUSD 16 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Opdyke-Belle-Rive CCSD 5 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Orangeville CUSD 203 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Oregon CUSD 220 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Orion CUSD 223 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Orland SD 135 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Ottawa ESD 141 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Ottawa Twp HSD 140 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition District revenues are at the same level as they were in 2007. This has caused the District's expenditures to be greater than its revenues over the last 10 years and also forced the District to issue working cash bonds to account for the deficit spending.
Palatine CCSD 15 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition The District is proud of its profile score indicating continued sound fiscal management.
Palestine CUSD 3 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Palos CCSD 118 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Palos Heights SD 128 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Pana CUSD 8 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition Illinois State Funding was behind 2 payments at the end of the school year June 30, 2017. They are currently behind for this 2017-2018 school year.
Page 26 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Panhandle CUSD 2 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review State revenue was not received by the district which caused the district's expenditures to revenue ratio to be reduced for FY17.
Paris CUSD 4 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Paris-Union SD 95 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Park Forest SD 163 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Park Ridge CCSD 64 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Patoka CUSD 100 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Paw Paw CUSD 271 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Pawnee CUSD 11 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Paxton-Buckley-Loda CUD 10 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review The District was assigned the designation of "Review" due to a low score in the category of "Long Term Debt." Voters approved a $31 million building bond referendum to renovate the high school and existing elementary and build a 65,000 sq. ft. addition on to the elementary school. All operating funds are stable.
Payson CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Pearl City CUSD 200 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Pecatonica CUSD 321 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Pekin CSD 303 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Pekin PSD 108 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Pembroke CCSD 259 2017 0.7 1.4 0.1 0.4 0.4 3 Early Warning We cannot manage our Fund Balance to Revenue Ratio or increase our Fund Balance appropriately without the release of our approved funding. We are being penalized for approved funding that has not been released.
Pennoyer SD 79 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Peoria Heights CUSD 325 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Peoria SD 150 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review
Peotone CUSD 207U 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Peru ESD 124 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Page 27 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Pikeland CUSD 10 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning The decrease in the AFR profile score for Pikeland CUSD #10 is a direct result of the decrease in state funding districts across the state have seen over the last few years. This decrease has forced us to use our reserve cash and has led to a significant reduction in our fund balances. However, the district has NOT had to issue bonds or tax anticipation warrants or other funding to continue its operations. We have been living within our means. We are hopeful the change in the state funding formula and resulting (hopefully) change in funding will get our district and others back on track financially without further reducing services to kids and families.
Pinckneyville CHSD 101 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Pinckneyville SD 50 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Plainfield SD 202 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition Plainfield Community Consolidated School District 202 has taken great pride in being fiscally responsible.
Plano CUSD 88 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Pleasant Hill CUSD 3 2017 1.4 0.7 0.2 0.4 0.2 2.9 Early Warning
Pleasant Hill SD 69 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Pleasant Plains CUSD 8 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Pleasant Valley SD 62 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Pleasantdale SD 107 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Polo CUSD 222 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Pontiac CCSD 429 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition Pontiac 429 continues to make responsible financial decisions.
Pontiac Twp HSD 90 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Pontiac-W Holliday SD 105 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Pope Co CUD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition The District's designation of Recognition reflect the solid financial status to the community and the state.
Porta CUSD 202 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Posen-Robbins ESD 143-5 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Potomac CUSD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Prairie Central CUSD 8 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Prairie Du Rocher CCSD 134 2017 1.4 0.7 0.2 0.4 0.4 3.1 Review
Prairie Grove CSD 46 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Page 28 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Prairie Hill CCSD 133 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Prairie-Hills ESD 144 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Prairieview-Ogden CCSD 197 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Princeton ESD 115 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Princeton HSD 500 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Princeville CUSD 326 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Prophetstown-Lyndon-Tampico CU 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Prospect Heights SD 23 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Proviso Twp HSD 209 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Putnam County CUSD 535 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Queen Bee SD 16 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition The Board of Education and Administration of Queen Bee remains committed to high levels of financial stewardship and accountability. The district financial policy guides decision-making and budgeting.
Quincy SD 172 2017 0.7 1.05 0.1 0.4 0.2 2.45 Watch
R O W V A CUSD 208 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review
Raccoon Cons SD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Ramsey CUSD 204 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rankin CSD 98 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Rantoul City SD 137 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Rantoul Township HSD 193 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Reavis Twp HSD 220 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Red Bud CUSD 132 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Red Hill CUSD 10 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Reed Custer CUSD 255U 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Rhodes SD 84-5 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Rich Twp HSD 227 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Richland County CUSD 1 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Page 29 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Richland GSD 88A 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review Life Safety and Building Improvement Projects were completed with existing funds that were saved for these projects - thus creating a situation where expenditures exceeded revenues. Additionally, late payments from the State of Illinois for Mandated Categoricals were 50% behind.
Richmond-Burton CHSD 157 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Ridgeland SD 122 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Ridgeview CUSD 19 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Ridgewood CHSD 234 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition Profile score consistent with past scores
Riley CCSD 18 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
River Bend CUSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition Working towards a goal of 4.0 highest recognition.
River Forest SD 90 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The FY2017 Profile Score accurately reflects the financial prudence of District 90
River Grove SD 85-5 2017 1.4 0.7 0.3 0.4 0.3 3.1 Review
River Ridge CUSD 210 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
River Trails SD 26 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Riverdale CUSD 100 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Riverside SD 96 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Riverside-Brookfield Twp SD 208 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Riverton CUSD 14 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Riverview CCSD 2 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Roanoke Benson CUSD 60 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Robein SD 85 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Robinson CUSD 2 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rochelle CCSD 231 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Rochelle Twp HSD 212 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rochester CUSD 3A 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Rock Falls ESD 13 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition District #13's outstanding long-term debt is due to facility improvements such as windows, AC, security and a new addition at Merrill.
Page 30 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Rock Falls Twp HSD 301 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rock Island SD 41 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Rockdale SD 84 2017 1.05 1.4 0.3 0.4 0.3 3.45 Review
Rockford SD 205 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Rockridge CUSD 300 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rockton SD 140 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rome CCSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Rome CCSD is diligently working to balance the budget and eliminate the deficit spending. This is very difficult, because the State of IL has a hard time funding schools as needed.
Rondout SD 72 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Rooks Creek CCSD 425 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Roselle SD 12 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Rosemont ESD 78 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Rossville-Alvin CUSD 7 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Round Lake CUSD 116 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Roxana CUSD 1 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Rutland CCSD 230 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Salem CHSD 600 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Salem SD 111 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Salt Creek SD 48 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Salt Fork CUSD 512 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Sandoval CUSD 501 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning The State's financial crisis and lack of mandated categorical payment received on time negatively affected our score. We were owed over $200,000 at the end of the FY17 school year. Our profile score should be adjusted to show this. This impacts and lowers our scores in sections 1, 2, and 3 of the Financial Profile Score.
Sandridge SD 172 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Sandwich CUSD 430 2017 0.7 1.05 0.2 0.4 0.4 2.75 Early Warning
Sangamon Valley CUSD 9 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Page 31 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Saratoga CCSD 60C 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Saunemin CCSD 438 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Scales Mound CUSD 211 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Schaumburg CCSD 54 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Schiller Park SD 81 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition The District continues to maintain financial stability while still improving and maintaining our 21st century learning centers and providing the students with programs and services to improve their likelihood of educational success and promote the power of learning.
Schuyler-Industry CUSD 5 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Scott-Morgan CUSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
SD 45 DuPage County 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
SD U-46 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Selmaville CCSD 10 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Seneca CCSD 170 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Seneca Twp HSD 160 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Serena CUSD 2 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Sesser-Valier CUSD 196 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Shawnee CUSD 84 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Shelbyville CUSD 4 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Sherrard CUSD 200 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Shiloh CUSD 1 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Shiloh Village SD 85 2017 1.05 1.4 0.2 0.4 0.2 3.25 Review
Shirland CCSD 134 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Signal Hill SD 181 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Silvis SD 34 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Skokie SD 68 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Skokie SD 69 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Skokie SD 73-5 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Page 32 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Smithton CCSD 130 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Somonauk CUSD 432 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
South Central CUD 401 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
South Fork SD 14 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
South Holland SD 150 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
South Holland SD 151 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
South Pekin SD 137 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
South Wilmington CCSD 74 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Southeastern CUSD 337 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Southwestern CUSD 9 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Sparta CUSD 140 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
Spoon River Valley CUSD 4 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Spring Garden CCSD 178 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Spring Lake CCSD 606 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Spring Valley CCSD 99 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review Spring Valley 99 Construction bonds will be completed 12/1/2027.
Springfield SD 186 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
St Anne CCSD 256 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
St Anne CHSD 302 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
St Charles CUSD 303 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
St Elmo CUSD 202 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
St George CCSD 258 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
St Joseph CCSD 169 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
St Joseph Ogden CHSD 305 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
St Libory Cons SD 30 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
St Rose SD 14-15 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Stark County CUSD 100 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Page 33 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Staunton CUSD 6 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review The District's financial profile status of "review" is a reflection of many years of proration, under-funding, and delayed mandated categorical payments. With Evidence Based Funding now in place it is expected school districts will receive the base funding minimum plus tier money each year in a timely manner in order to meet adequacy targets.
Steeleville CUSD 138 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Steger SD 194 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Sterling CUSD 5 2017 1.4 1.4 0.2 0.4 0.2 3.6 Recognition
Steward ESD 220 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Stewardson-Strasburg CUD 5A 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Stockton CUSD 206 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Streator ESD 44 2017 0.35 1.05 0.1 0.2 0.4 2.1 Watch
Streator Twp HSD 40 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Sullivan CUSD 300 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Summersville SD 79 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Summit Hill SD 161 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Summit SD 104 2017 1.4 1.05 0.2 0.4 0.1 3.15 Review Expenditures to Revenue Ratio Score Explanation: Total reported annual expenditures of $26,030,107 includes the total cost of capital improvements made during the 2016-17 school year that were offset by a $2.9 million capital lease that was recorded under "Other Financing Sources" and is not included in the revenue total. Actual Ending Fund Balances grew year over year by $1.29 million up from $5.9 million to $7.2 million.
Sunnybrook SD 171 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Sunset Ridge SD 29 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Page 34 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Sycamore CUSD 427 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning The District has experienced decreases/prorations in General State Aid and has also struggled with declining property values over the last 5 years. Although property values are beginning to increase, a costly teacher's contract over the last 3 years has diminished any financial gain. The establishment of healthy financial reserves during the growth period has allowed the District to deficit spend for the last 8 out of 9 years. The Board approved a three year deficit reduction plan that will result in the total reduction of $6.1 million ending with a balanced budget on 6/30/18. The District will continue to monitor the financial outlook and implement further cost reduction strategies if needed on a year by year basis. Bond restructuring took place in 2015 & 2017, and the District will continue to be fiscally responsible to the District and community when it comes to debt service costs. In spite of the current economic problems, the Sycamore School District has been able to maintain programs and provide the quality education experience demanded by the community.
Taft SD 90 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Tamaroa School Dist 5 2017 0.7 1.4 0.2 0.4 0.2 2.9 Early Warning
Taylorville CUSD 3 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Teutopolis CUSD 50 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Thomasboro CCSD 130 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition Our score remains at 3.55 because we were pro-rated by the state for so long. We have long term debt to cover the revenue issues created by the state.
Thompsonville CUSD 174 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Thornton Fractional Twp HSD 215 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Thornton SD 154 2017 1.05 0.35 0.3 0.4 0.2 2.3 Watch
Thornton Twp HSD 205 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Tolono CUSD 7 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition Unit 7 continues to maintain financial recognition status even with the state more than two sets of categorical payments behind.
Tonica CCSD 79 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Tonica Grade School District #79 - Financial Profile of Recognition.
Township HSD 211 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Township HSD 214 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Tremont CUSD 702 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Page 35 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Tri City CUSD 1 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Tri Point CUSD 6-J 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Tri Valley CUSD 3 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Triad CUSD 2 2017 0.7 1.05 0.1 0.4 0.1 2.35 Watch
Trico CUSD 176 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review The District continues to see a reduction in CPPRT funding and the continues to be hindered by the lack of adequate State funding. The Trico School District continues to reduce expenditures while maintaining a quality education that promotes the social, emotional, and academic growth of every child. The District pledges to be good stewards of the received revenues and will continue to create an atmosphere that ensures each child is able to reach their full and unique potential.
Triopia CUSD 27 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Troy CCSD 30C 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Tuscola CUSD 301 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Twp HSD 113 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Union Ridge SD 86 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Union SD 81 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
United CUSD 304 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
United Twp HSD 30 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Unity Point CCSD 140 2017 1.05 1.05 0.2 0.4 0.4 3.1 Review
Urbana SD 116 2017 1.4 1.4 0.2 0.4 0.3 3.7 Recognition
V I T CUSD 2 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Valley View CUSD 365U 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Valmeyer CUSD 3 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Vandalia CUSD 203 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Venice CUSD 3 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Page 36 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Vienna HSD 133 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review Due to purchasing four new school buses in order to replace costly and aged route buses the district secured financing via low cost working cash bonds (WCB). The district had discontinued its equipment refresh cycle for over 10 years due to state proration in transposition. The bond revenue had to be expensed out of fund 40, the transportation fund, as opposed to a non-operating fund, in order to get depreciation reimbursement from the state. This one action caused a slight temporary decrease in the overall profile score.
Vienna SD 55 2017 1.05 1.4 0.2 0.4 0.1 3.15 Review
Villa Grove CUSD 302 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Virginia CUSD 64 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
W Harvey-Dixmoor PSD 147 2017 1.05 1.05 0.2 0.4 0.1 2.8 Early Warning
Wabash CUSD 348 2017 0.35 1.05 0.1 0.4 0.4 2.3 Watch
Wallace CCSD 195 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Waltham CCSD 185 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Waltonville CUSD 1 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Warren CUSD 205 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The approved bond is the only item keeping the district from 4.0.
Warren Twp HSD 121 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Warrensburg-Latham CUSD 11 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Warsaw CUSD 316 2017 1.05 1.4 0.2 0.4 0.3 3.35 Review
Washington CHSD 308 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Washington SD 52 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Waterloo CUSD 5 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Wauconda CUSD 118 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Waukegan CUSD 60 2017 1.05 1.05 0.2 0.4 0.2 2.9 Early Warning
Waverly CUSD 6 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
Wayne City CUSD 100 2017 1.4 1.4 0.3 0.4 0.1 3.6 Recognition
Wesclin CUSD 3 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review
Page 37 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
West Carroll CUSD 314 2017 1.4 1.05 0.3 0.4 0.2 3.35 Review West Carroll CUSD 314, with a score of 3.35, is in the second highest financial health category of Financial Review. The district will continue to look for ways to provide the highest quality education for its students without deficit spending and exhausting its reserves.
West Central CUSD 235 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
West Chicago ESD 33 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
West Lincoln-Broadwell ESD 92 2017 1.4 1.05 0.4 0.4 0.3 3.55 Recognition
West Northfield SD 31 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition Expenditure to Revenue Ratio includes the cost for a one time tax refund settlement agreement of $3,250,000.
West Prairie CUSD 103 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
West Washington Co CUD 10 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Westchester SD 92-5 2017 1.4 1.4 0.4 0.4 0.2 3.8 Recognition
Western CUSD 12 2017 1.05 1.05 0.2 0.4 0.3 3 Early Warning
Western Springs SD 101 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Westville CUSD 2 2017 1.4 1.05 0.4 0.4 0.2 3.45 Review
Wethersfield CUSD 230 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Wheeling CCSD 21 2017 1.05 1.4 0.3 0.4 0.3 3.45 Review The District's cost savings measures have had a favorable impact the the District's profile score.
Whiteside SD 115 2017 1.05 1.4 0.2 0.4 0.4 3.45 Review
Will County SD 92 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Williamsfield CUSD 210 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Williamsville CUSD 15 2017 1.4 1.05 0.3 0.4 0.4 3.55 Recognition
Willow Grove SD 46 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Willow Springs SD 108 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Wilmette SD 39 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Wilmington CUSD 209U 2017 1.4 1.05 0.4 0.4 0.1 3.35 Review
Winchester CUSD 1 2017 0.7 1.05 0.2 0.4 0.2 2.55 Watch
Windsor CUSD 1 2017 1.4 1.05 0.4 0.4 0.4 3.65 Recognition
Page 38 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
District Name Data Year FBRR ERR DCOH STB LTD Total Score Designation District Comments
Winfield SD 34 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition The District continues to be focused on supporting student needs while being prudent in its utilization of community resources.
Winnebago CUSD 323 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Winnetka SD 36 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition The District refunded $30 million in bonds during FY2017.
Winthrop Harbor SD 1 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Wolf Branch SD 113 2017 1.4 1.05 0.3 0.4 0.3 3.45 Review
Wood Dale SD 7 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition
Wood River-Hartford ESD 15 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Woodland CCSD 50 2017 1.4 1.4 0.3 0.4 0.3 3.8 Recognition
Woodland CUSD 5 2017 1.4 1.4 0.3 0.4 0.4 3.9 Recognition
Woodlawn Unit School District 209 2017 1.05 1.4 0.3 0.4 0.4 3.55 Recognition
Woodridge SD 68 2017 1.4 1.4 0.4 0.4 0.4 4 Recognition As of 1/1/18 we have recevied all mandated categorical remibursements from the State for FY 2016-2017, but have yet to receive any mandated categorical remibursements from the State for FY2017-2018 (over $1M in total due to the school district). Also, we have yet to receive any new State Aid monies as allocated under the Evidence Based Funding Model (estimated at $100K).
Woodstock CUSD 200 2017 1.4 1.4 0.4 0.4 0.1 3.7 Recognition
Worth SD 127 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Yorkville CUSD 115 2017 1.4 1.4 0.3 0.4 0.2 3.7 Recognition
Zeigler-Royalton CUSD 188 2017 0.35 1.05 0.1 0.1 0.1 1.7 Watch The District is currently working on reducing expenditures and hoping to increase revenues through the EBF.
Zion ESD 6 2017 1.4 1.05 0.3 0.4 0.1 3.25 Review
Zion-Benton Twp HSD 126 2017 1.4 1.4 0.4 0.4 0.3 3.9 Recognition
Page 39 of 39March 2018
Note: Because Crete-Monee CUSD 201U did not submit an FY17 AFR, they are in the Financial Watch category.
Appendix
The School District
Financial Profile
Illinois State Board of Education
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Pursuant to the authority provided by Section 1A-8 of the School Code, the Illinois State Board of Education (ISBE) developed the “School District Financial Profile” to help monitor the finances of school districts and identify which are in or are moving toward financial difficulty. This system replaced the “Financial Watch List and Financial Assurance and Accountability System (FAAS)” that had been used for the assessment of a school district’s financial health. The major change in methodology was that the FAAS utilized only one financial indicator – the Fund Balance to Revenue Ratio. The Profile includes that indicator plus four additional measures to expand our capability to accomplish a truer risk assessment. The five indicators are individually scored and weighted in order to arrive at a Total Profile Score and applicable designation. The School District Financial Profile was developed with the invaluable assistance of school superintendents, school business administrators, financial advisors, lawyers, and bond brokers throughout the state as well as major interest groups such as IASBO, IASA, ED-RED and LUDA. Influenced by their feedback, we were able to make significant enhancements in systematically analyzing/monitoring finances of all Illinois public school districts. The following provides a detailed explanation of each indicator. It is the Total Profile Score that we believe best determines a district’s financial strengths or weaknesses. This document will also lead you through the four applicable designations, Financial Recognition, Financial Review, Financial Early Warning, and Financial Watch. Financial Profile Indicators: 1. Fund Balance to Revenue Ratio – This indicator reflects the overall financial strength of the
district. It is the result of dividing the ending fund balances by the revenues for the four operating and negative IMRF/SS funds. Operating Funds are the Educational, Operations and Maintenance, Transportation and Working Cash Funds.
2. Expenditure to Revenue Ratio – This indicator identifies how much is expended for each dollar
received. It is computed by dividing total expenditures for the Educational, Operations and Maintenance, and Transportation Funds by the revenues for those same funds plus Working Cash. The calculation also takes into account remaining balances of these funds at the end of the year if a district is scoring low for their Expenditure to Revenue Ratio. This is especially beneficial to districts that have saved for projects and are now incurring the expenditures for them or who have healthy fund balances even after spending a portion of their savings.
3. Days Cash on Hand – This indicator provides a projected estimate of the number of days a district could
meet operating expenditures provided no additional revenues were received. It is computed by dividing the total expenditures of the Educational, Operations and Maintenance, and Transportation Funds by 360 days to obtain an average expenditure per day. Then the total cash on hand and investments for the same funds plus working Cash are divided by the average expenditures per day. As with the Fund Balance to Revenue Ratio and the Expenditure to Revenue Ratio, the Working Cash Fund has now been incorporated into the calculation.
4. Percent of Short-Term Borrowing Ability Remaining – Districts often incur short-term debt due to
several factors (i.e., delays in receipt of local revenues, etc.). For this indicator, the sum of unpaid Tax Anticipation Warrants is divided by 85% of the Equalized Assessed Valuation (EAV) multiplied by the sum of the tax rates for the Educational, Operations and Maintenance, and Transportation Funds.
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5. Percent of Long-Term Debt Margin Remaining – A district often incurs long-term debt for major expenditures such as buildings and equipment. This total is derived by the product of the district’s EAV multiplied by its maximum general obligation debt limitation, reduced by any outstanding long- term debt.
Total Profile Score: Each indicator is scored in order to obtain a district’s overall School District Financial Profile Score. This overall score is computed for the most current year’s financial data. Each indicator is calculated and the results are slotted into a category of a four, three, two, or one with four being the highest and best category possible. Each indictor is weighted and the weighted indicators’ scores are summed to obtain a district’s overall “Total Profile Score”.
Fund Balance to Revenue Ratio (has a weighting of 35%) Category 4 Greater or equal to 25% [lowest risk] Category 3 Less than 25% but greater or equal to 10% Category 2 Less than 10% but greater or equal to 0% Category 1 Less than 0% [highest risk] Expenditures to Revenue Ratio (EXRV) (has a weighting of 35%) Category 4 District is spending $1.00 or less for every dollar they are receiving [lowest risk] Category 3 District is spending more than $1.00 to $1.10 for every dollar they receive Category 2 District is spending more than $1.10 to $1.20 for every dollar they receive Category 1 District is spending more than $1.20 for every dollar they receive [highest risk] If the resulting calculation places a district in category 1 or 2, and the Fund Balance to Revenue Ratio (FBRR) is a category 4 then the following calculation is completed: • (FBRR - .1) divided by (EXRV – 1.0) • If the result is greater than 2, then the Expenditures Revenue score is assigned a 3 • If the result is greater than 1 but less than 2, then the Expenditure Revenue score is assigned a 2 Days Cash on Hand (has a weighting of 10%) Category 4 At least 180 days cash on hand [lowest risk] Category 3 Less than 180 days cash on hand to at least 90 days cash on hand Category 2 Less than 90 days cash on hand to at least 30 days cash on hand Category 1 Less than 30 days cash on hand [highest risk] Percentage of Short-Term Borrowing and Long-Term Borrowing Remaining (Short-term and Long-term borrowing each has a weighting of 10%) Category 4 Greater than or equal to 75% debt margin remaining [lowest risk] Category 3 Less than 75% but at least 50% debt margin remaining
Category 2 Less than 50% but at least 25% debt margin remaining Category 1 Less than 25% debt margin remaining [highest risk]
The Total Profile Score is the sum of the five weighted scores. The highest score a district may receive is a 4.00 and the lowest score is 1.00.
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Your School District Financial Profile Designation: If a district receives a score of 3.54 - 4.00, they are in the highest category of financial strength - Financial Recognition. These districts require little or no review or involvement by ISBE unless requested by the district. If a district receives a score of 3.08 - 3.53, they are in the next highest financial health category of Financial Review. Districts in this category will be given a limited review by ISBE, but they will be monitored for potential downward trends. Staff will be assessing the next year’s school budget for negative trends. If a district receives a score of 2.62 - 3.07, they are placed in the category of Financial Early Warning. ISBE will be monitoring these districts closely and offering proactive technical assistance (e.g., financial projections and cash flow analysis, etc.) These districts will also be reviewed to determine whether they meet the criteria set forth in Article 1A-8 of the School Code to be certified in financial difficulty and possibly qualify for a Financial Oversight Panel. If a district receives a score of 1.00 - 2.61, they are in the highest risk category of Financial Watch. As with the Financial Early Warning districts, ISBE will be monitoring these districts very closely and offering them technical assistance including, but not limited to, financial projections, cash flow analysis, budgeting, personnel inventories, and enrollment projections. These districts will also be reviewed to determine whether they meet criteria set forth in Article 1A-8 of the School Code to be certified in financial difficulty and qualify for a Financial Oversight Panel. Your comments regarding your district’s finances are an integral part of the profile. While the Profile is generated from the District’s Annual Financial Report (AFR), there are often extenuating circumstances outside of the School Administration’s control which have a financial impact on the district. It is within the Comments portion of the Profile that districts are afforded the opportunity to verbally and publicly convey what has transpired in their district which may have or will impact their Total Profile Score. This will allow for the explanation of significant local financial issues such as cash versus accrual accounting implications and timing of revenue receipts verses expenditures incurred for unique circumstances such as school construction projects. In this capacity, the Profile can be implemented as a communication vehicle for a district’s constituents. We will present Total Profile Scores with the applicable School District comments at our anticipated March Board Meeting. The Profile Scores and Comments will then be listed at the School District Financial Profile website. This website includes a seven year analysis (sorted by district name, county, and designation), a searchable application that will display a 5-year track record. For further questions regarding The School District Financial Profile, contact a consultant in the School Business Division at the Illinois State Board of Education at (217) 785-8779 or by email at [email protected].
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