From the Illinois Association of School Business Officials:
Speaking Up on Accounting and Auditing
Kevin Werner, ED.d, CPA
Assistant Superintendent of Finance & Operations
Comm. High Sch. Dist. 155
My role as Assistant Superintendent of Finance & Operations is…
to serve as the primary architect of the district’s fiscal health and operational infrastructure, overseeing everything from the business office and facilities management to transportation and food services. My mission is to ensure that every dollar spent acts as a catalyst for student success, maintaining a “Keeping Kids First” philosophy while balancing the needs of our taxpayers and staff.
As an SBO who was previously an auditor, how does your mindset differ from most of your colleagues?
Coming from a CPA and public accounting background, I tend to view school finance through the lens of internal controls and rigorous transparency. While many colleagues focus primarily on the data output, my mindset is rooted in “audit-readiness” and risk management, ensuring that our financial narratives are as airtight as they are supportive of our educational system.
What are the biggest struggles districts are having with auditing or accounting?
Many districts struggle with the sheer complexity of today’s reporting requirements, such as those dictated by the Illinois School Code, especially during periods of post-pandemic resource shifts. Additionally, integrating legacy systems with new financial software, like Skyward Qmlativ or Tyler’s School ERP Pro, often creates data silos that make clear, real-time financial reporting a hurdle.
What are some creative ways districts are using accounting to solve problems?
We are utilizing sophisticated cash management tools to ensure we meet liquidity needs while systematically investing idle fund balances into risk-free or fully collateralized investment vehicles. By maximizing treasury management to generate earnings, we increase the district’s purchasing power and fund immersive 21st-century learning environments during volatile economic times.
What does the future of auditing and accounting look like?
The future lies in shifting from historical “after-the-fact” reporting to predictive, real-time fiscal leadership. Ultimately, we will see accounting and auditing become more integrated with daily operations, where data-driven insights don’t just balance the books but provide the stable foundation necessary for every student to thrive in a safe and innovative learning environment.
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From Trerri Rybicki:
Subject: FORMAL PROTEST: Misleading Profiling of Kevin Werner, Ed.D. in UPDATE Magazine Given Documented Fiscal Misconduct
To the Editors of UPDATE Magazine and Illinois ASBO Leadership,
I am writing to formally protest your decision to publish “The Final Word” profile praising Kevin Werner, Ed.D. Your feature frames Dr. Werner as an exemplar of “strategic accounting” and a “Keeping Kids First” philosophy. Public records obtained via freedom of information acts reveal this narrative to be completely false.
While your magazine praises his “internal controls,” direct evidence from public litigation records, tax calculation spreadsheets, and FOIA correspondence at Prairie Grove District 46 (PG46) proves that Dr. Werner has systematically used his accounting background to target public school funding, compromise student resources, and create deliberate legal and operational hurdles for school boards.
Your editorial team failed to vet the following verified evidence before praising him:
- Deliberate Tax Levy Abatement Interference: FOIA records show that on Wednesday, November 26, at 4:21 PM, Dr. Werner sent correspondence explicitly designed to manipulate the tax levy. He pressured a Board of Education to force a $1.65 million debt service levy extension, directly defying standard practices. He weaponized complex legal statutes (30 ILCS 350) and Evidence-Based Funding (EBF) rules to force a tax structure that “immediately burdens taxpayers for non-referendum debt” rather than utilizing alternative revenue bonds responsibly.
- Creating Double-Barreled Legal Liability: In his own written words, Dr. Werner admitted that his aggressive financial strategies would increase local tax levies by $811 or 10.59%, creating what he acknowledged as “significant taxpayer legal risk” regarding “double-barreled” debt instruments. He actively engineered a scenario that forces school districts into court over tax objections rather than protecting the fiscal health of the classrooms.
- Systemic Harassment of School Districts via Tax Objections: Official responses from school leadership (including correspondence from Superintendent John M. Bute, Ed.D., dated December 1, 2025, and subsequent directives on December 2, 2025) explicitly name Dr. Werner as a chronic disruptor. The records state: “As you know, we have an objection complaint filed every year since 2018.” Dr. Werner has spent nearly a decade filing relentless tax objections against local schools, forcing districts to divert precious educational funds into legal defense, Chapman & Cutler bond counsel fees, and public treasury management consultations.
- Diverting Funds Away From Classrooms: Dr. Werner’s targeted legal challenges have forced districts to cannibalize their Operations and Maintenance (O&M) fund balances, Transportation funds, Fire Prevention funds, and Safety funds just to mitigate the structural damage caused by his objections.
