Financial Transparency

Updated: July 1, 2026

Cook County School District 130 is committed to fiscal responsibility, accountability, and transparency. The District provides the following financial information to keep taxpayers, parents, employees, and community members informed about the management of public funds.

Financial Reports
The following financial documents are available for public review:
•    Annual Budget
•    Annual Financial Report (AFR)
•    Independent Annual Audit
•    Tax Levy
•    Tax Rate Information
•    Annual Treasurer's Report
•    Statement of Revenues and Expenditures

Financial Policies
Cook County School District 130 conducts its financial operations in accordance with the policies adopted by the Board of Education and applicable provisions of the Illinois School Code.

The Board of Education annually adopts a balanced budget and receives regular financial reports throughout the fiscal year. Independent auditors conduct an annual audit of the District's financial statements to ensure compliance with applicable accounting standards and legal requirements.

The District's financial management practices are governed by Board Policy, including but not limited to:
•    Board Policy 4:10 – Fiscal and Business Management
•    Board Policy 4:20 – Fund Balances
•    Board Policy 4:30 – Revenue and Investments
•    Board Policy 4:40 – Incurring Debt
•    Board Policy 4:50 – Payment Procedures
•    Board Policy 4:55 – Use of Credit and Procurement Cards
•    Board Policy 4:60 – Purchases and Contracts
•    Board Policy 4:70 – Resource Conservation
•    Board Policy 4:80 – Accounting and Audits
•    Board Policy 4:90 – Student Activity and Fiduciary Funds
•    Board Policy 4:110 – Transportation
•    Board Policy 4:150 – Facility Management and Building Programs

Current Board Policies are available on the District website under the Board of Education section.

Contracts and Agreements
The following documents are available for review:

• Collective Bargaining Agreements
• Administrator Employment Contracts
• Superintendent Employment Contract
• Major Vendor Contracts
• Intergovernmental Agreements

Employee Compensation
The District annually publishes information regarding employee compensation as required by Illinois law.

Available reports include:

• Administrator and Teacher Salary and Benefits Report
• IMRF Compensation Reports (if applicable)

Purchasing and Procurement
The District follows competitive purchasing procedures in accordance with Illinois School Code.

Available information includes:

• Requests for Proposals (RFPs)
• Requests for Bids (IFBs)
• Bid Awards
• Vendor Information

Grants
The District receives federal, state, and local grant funding to support educational programs and services.
Grant information is available upon request or through the District's financial reports.

Additional Information
Questions regarding the District's financial records may be directed to:

Business Office
Cook County School District 130
5318 W. 135th Street
Crestwood, Illinois 60418
Phone: (708) 385-6800

Lucero Moreno
Email: lmoreno@district130.org