The following reports are produced by the Business Services Department:
Budget Reports - Each year the school board must create a budget that reveals the district’s income and expenses and it must make its annual budget available for public inspection. The budget is the school district’s plan for how it will allocate and expend revenue dollars. It is the basis for a school district’s tax levy. The tentative budget must be displayed at least 30 days prior to its adoption. A public hearing must be held prior to the adoption of the budget. The district must publish a legal notice indicating availability for the public to inspect the tentative budget, including the date, time, and location of the public hearing (105 ILCS 5/17-1). Districts must adopt an annual budget by the end of the first quarter of the fiscal year. September 30 is the end of the first quarter of the fiscal year for most Illinois school districts and the last day to adopt the annual budget.
Comprehensive Annual Financial Report (CAFR) - This report is a standardized document that meets independent auditing and reporting requirements for public elementary, secondary school, and unit districts. The CAFR includes all funds, account groups, and other components, that satisfy the school district’s audit requirements and provides levels of assurance to school administrators, staff, and other interested parties.
ETHS Digest (Popular Annual Financial Report or PAFR) - The PAFR is designed to give Evanston/Skokie residents an overview of Evanston Township High School District 202. The report includes a snapshot of the district’s finances for the prior year, as well as general information that highlights student achievement, academic initiatives, partnerships, and programs.
Certified (Administrator/Teacher) Compensation Report - Sections 10-20.47 and 34-18.38 of the School Code [105 ILCS 5/10-20.47 and 5/34-18.38 require school districts to report administrator and teacher salary and benefits to the Illinois State Board of Education. Illinois School Code states that each school board shall report to the State Board of Education, on or before July 1 of each year, the base salary and benefits of the district superintendent [or the general superintendent of schools or chief executive officer] and all administrators and teachers employed by the school district. For purposes of this Section, “benefits” includes without limitation vacation days, sick days, bonuses, annuities, and retirement enhancements.
IMRF Compensation Report - Pursuant to a revision to the Illinois Open Meetings Act (Public Act 97-0609), which took effect January 1, 2012, every school district in Illinois must create an itemized salary compensation report for all IMRF employee earning over $75,000.
- Within six days of approving its budget, an IMRF employer must post the total compensation package for each employee receiving a total compensation package that exceeds $75,000 a year.
- At least six days before an IMRF employer approves an employee’s total compensation package that will equal or exceed $150,000 a year, the employer must post the total compensation package for that employee.
For this statute, “total compensation package” is defined as salary, employer-paid health insurance premiums, housing allowance, vehicle allowance, clothing allowance, bonuses, loans, vacation days which will be earned in that year and sick days which will be earned in that year.