ISBE rates school districts on their fund balance and expenditure-to-revenue ratios, days of cash on hand, and percentage of remaining short- and long-term borrowing ability.
Of Illinois' 852 school districts, 640, or 75 percent, earned the state's "Financial Recognition" designation, suggesting they are fiscally sound.
The other 25 percent statewide, or 212 districts, received lower marks from ISBE, suggesting they need work:
147 (17 percent) are under "Financial Review"
43 (5 percent) were given an "Early Warning"
22 (3 percent) are under "Financial Watch"
In Macon County, 4 of the county's 7 school districts (57 percent) earned the "Financial Recognition" designation.
Three districts - Maroa Forsyth CUSD 2, Meridian CUSD 15 and Warrensburg-Latham CUSD 11 - were placed under "Financial Review"
ISBE's "School District Financial Profile" was first issued in 2003.
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