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.