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Jacksonville SD 117 board hears audit: district "scored a 3.80 out of 4," CPA says revenue fell after ESSER funds ended
Summary
A district audit presented Dec. 17 found no significant findings and rated Jacksonville School District #117 a 3.80 out of 4; the auditor told the board the primary revenue drop reflected the end of ESSER pandemic funding.
Suzanne Steckel of Zumbahlen, Eyth, Surratt, Foote & Flynn, LTD presented Jacksonville School District #117's 2024–2025 Annual Financial Report to the board at a special meeting on Dec. 17, 2025. Steckel told the board the district "scored a 3.80 out of 4" on the audit and that "the reason for the decrease in revenue is due to the lack of ESSER funds."
Steckel also told trustees there were "no significant findings in the audit," and reviewed the Estimated Financial Profile Summary with board members and district administrators in attendance. The presentation focused on the fiscal impact of one-time federal ESSER (Elementary and Secondary School Emergency Relief) funding that tapered off after the pandemic; Steckel characterized that decline as the main driver of lower revenue in the 2024–2025 year.
Board discussion was procedural and limited; Superintendent Steve Ptacek and Chief Financial Officer Rick Cunningham were present but did not present separate findings in the public portion of the special meeting. President Beard opened the meeting for visitor comments on the audit and no members of the public spoke. The board did not take a formal action on the audit report during the meeting — the session served as a presentation and informational review.
