| AUDIT TRIGGERS — NOT ACCUSATIONSEach flag is a number that is mathematically inconsistent with other numbers for that district. Each requires one question: explain this number. |
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CRITICAL FLAGS
1. Salt Fork CUSD 512 — Champaign County
| MOST URGENT — TWO INDEPENDENT ANOMALIESFPS spending = 34.6% of ALL district expenditures ($6.24M FY2024). No 17-2.11 bonds on EMMA. ISBE approval IS required for 17-2.11 bonds even without voter referendum — where is the record? Salt Fork is also an IERMPA insurance pool member — the pool that accepted an 18% BCBS increase in 2025 with no competitive bid documented. |
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FPS Spending FY2024: $6.24 million
FPS as % of ALL expenditures: 34.6% — statewide average under 3%
17-2.11 Bonds on EMMA: NONE FOUND
Insurance pool: IERMPA — BCBS 18% increase, no competitive bid documented
HIGH FLAGS — DEBT SERVICE ANOMALIES
| District | Debt Svc $ | Debt Svc % | Flag |
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| Paris-Union SD 95 | $12.1M | 36.2% | Highest debt burden relative to size in state |
| Ridgeland SD 122 | $18.8M | 33.6% | Debt consumes 1/3 of expenditures |
| Rosemont ESD 78 | $2.9M | 30.2% | Small district, very high ratio |
| Hall HSD 502 | $2.8M | 29.0% | Rural HS debt-burdened |
| CUSD 300 | $88.4M | 21.6% | Largest absolute debt service in state |
HIGH FLAGS — BONDS WITH ZERO DEBT SERVICE
| Structural AnomalyDistricts with active bonds on EMMA but $0 debt service in AFR. Mathematically impossible unless defeased, paid from untracked fund, or reporting error. |
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| District | Bonds (EMMA) | Problem |
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| Township HSD 211 (Palatine) | $42M+ multiple series | $0 debt service in AFR — where are bond payments going? |
| Illinois Math & Science Academy | $7.65M | State-run school — bond/AFR structure unclear |
MEDIUM FLAGS — FPS WITHOUT BOND AUTHORITY
| District | FPS Spend | FPS % | Note |
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| Rockford SD 205 | $4.49M | 0.8% | $219M total bonds — no 17-2.11 designation |
| Decatur SD 61 | $3.34M | 2.3% | Large district, no LS bonds on EMMA |
| Quincy SD 172 | $2.16M | 2.1% | No bond authority found |
| Alton CUSD 11 | $1.41M | 1.5% | $83M total bonds, no LS designation |
| La Salle-Peru Twp HSD 120 | $1.06M | 3.2% | $57M total bonds, no LS designation |
| Forrestville Valley CUSD 221 | $1.17M | 8.8% | Smaller district, elevated FPS ratio |
NEXT STEPS FOR EACH FLAGGED DISTRICT
◆ Investigation Network — Connected Pages
⚡ New Lead / UpdateFLAG: Salt Fork CUSD anomalous 34.6% proficiency drop requires FOIA of board minutes and administrator contracts. Quest FMS — search ILSBE for formal complaints. SIPC governance: check IL SOS for members, contracts, and Vargas antitrust referral.