Well if it's all on the up and up, per the IL School Code, why are the auditors pointing out in their auditing report, that the district does not supply the figures of what monies are paid to someone post-employment? And from the way they have it phrased, it's not something they like and want to make sure it's clear that this could and probably has affected their real financial picture, and they don't care to be held responsible for it.
I'll be happy to post the auditor's comments if you like.
A good example would be, say the district had to terminate someone, and just for shits and grins, or a multitude of other reasons, they handed them a check for a hundred thousand dollars or more post employment.
This wouldn't be reported in the financial report that the school submits and has audited.