REPORT DIGEST

 

REGIONAL OFFICE OF EDUCATION #2

 

ALEXANDER, JOHNSON, MASSAC, PULASKI, AND UNION COUNTIES

 

FINANCIAL AUDIT

(In Accordance with the
Single Audit Act and OMB Circular A-133)

 

For the Year Ended:

June 30, 2006

 

Summary of Findings:

 

Total this audit††††††††††††            † 1

Total last audit†††††††††††††             2

Repeated from last audit†††††††††† 1

 

Release Date:

May 24, 2007

 

 

State of Illinois

Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

 

To obtain a copy of the Report contact:

Office of the Auditor General

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

 

This Report Digest and Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

        The Regional Office of Education #2 did not comply with certain statutory administrative requirements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

††††††† {Expenditures and Revenues are summarized on the reverse page.}

 

 

 


†††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††

††††††††††††††††††††††††††††††††††††††††††††††† REGIONAL OFFICE OF EDUCATION #2

††††††††††† ALEXANDER, JOHNSON, MASSAC, PULASKI, AND UNION COUNTIES

 

 

††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††† FINANCIAL AUDIT

(In Accordance with the Single Audit Act and OMB Circular A-133)

†††††††††††††††††††††††††††††††††††††††††††††††††††††† For The Year Ended June 30, 2006

 

 

FY 2006

FY 2005

TOTAL REVENUES

$4,205,162

$3,986,794

Local Sources

$440,920

$349,524

% of Total Revenues

10.49%

8.77%

State Sources

$1,614,363

$1,448,738

% of Total Revenues

38.39%

36.34%

Federal Sources

$2,149,879

$2,188,532

% of Total Revenues

$51.12%

54.89%

 

TOTAL EXPENDITURES

$3,990,695

$4,153,107

Salaries and Benefits

$1,698,719

$1,908,480

% of Total Expenditures

42.57%

45.95%

Purchased Services

$1,302,996

$1,456,801

% of Total Expenditures

32.65%

35.08%

All Other Expenditures

$988,980

$787,826

% of Total Expenditures

24.78%

18.97%

 

 

 

TOTAL NET ASSETS

$1,314,623

$1,137,990

 

 

 

INVESTMENT IN CAPITAL ASSETS

 

$257,570

 

$271,341

 

Percentages may not add due to rounding.

 

REGIONAL SUPERINTENDENT

During Audit Period:Honorable Janet Ulrich

Currently:Honorable Janet Ulrich


 

 

 

 

 

 

 

 

 

 

 

The Regional Office of Education #2 did not comply with certain statutory administrative requirements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

CONTROLS OVER COMPLIANCE WITH LAWS AND REGULATIONS

 

The Illinois School Code (105 ILCS 5/3-14.11) requires the Regional Superintendent to examine at least once each year all books, accounts, and vouchers of every school treasurer in her educational service region, and if she finds any irregularities in them, to report them at once, as directed by the School Code.

 

The Regional Office of Education #2 did not examine at least once each year all books, accounts, and vouchers of every school treasurer in her educational service region.Regional Office officials noted that they believe the mandate is outdated and that they are satisfying the intent of the statute by other reviews they undertake.This mandate has existed in its current form since at least 1953.†††††††††

 

The Illinois School Code (105 ILCS 5/3-14.5) also requires the Regional Superintendent to visit each public school in the county at least once a year, noting the methods of instruction, the branches taught, the textbooks used, and the discipline, government and general condition of the schools.This mandate has existed in its current form since at least 1953.

 

The Regional Superintendent performs compliance inspections for each public school in her region on a rotational basis every three years instead of annually.The Illinois Public School Accreditation Process Compliance Component document completed at these visits includes many of the items delineated in 105 ILCS 5/3-14.5, but does not include a review of the methods of instruction and the textbooks used in the district.

 

Finally, the Illinois School Code (105 ILCS 5/3-5) requires the Regional Superintendent to present under oath or affirmation to the county board at its meeting in September and as nearly quarterly thereafter as it may have regular or special meetings, a report of all her acts as county superintendent, including a list of all the schools visited with the dates of visitation.This mandate has existed in its current form since at least 1953.

 

The Regional Office of Education #2 did not present at the September county board meeting, and as nearly quarterly thereafter, a report of all her acts including a list of all the schools visited and dates of visitation.The Regional Superintendent does submit an annual report each fall to the county boards in the region and holds regular meetings with several county board members.(Finding 06-1, pages 12a-12c)

 

The Regional Office of Education #2 accepted the recommendation to comply with the statutory requirements.The Regional Superintendent will to the best of her ability visit each public school annually to review all items required by 105 ILCS 5/3-14.5.The Regional Office noted that with regards to compliance with 105 ILCS 5/3-14.11 and 105 ILCS 5/3-14.5, the Illinois Association of Regional Superintendents of Schools and the Illinois State Board of Education have agreed to seek legislation to remove duplicative and/or obsolete sections of the Illinois School Code.Both parties believe that 105 ILCS 5/3-7 of the Illinois School Code and 23 Ill. Adm. Code 1.20, respectively, contain more current, thorough, and comprehensive requirements concerning a public school districtís financial transactions and visitation of public schools by the Regional Superintendent.

 

With regards to 105 ILCS 5/3-5, the Regional Superintendent plans to provide an annual report in September of each year, as well as present a quarterly affirmation to each county.The reports of all acts as county superintendent, including a list of all schools visited with dates of visitation, shall be provided in these quarterly reports.

 

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AUDITORSí OPINION

 

Our auditors state the Regional Office of Education #2ís financial statements as of June 30, 2006 are fairly presented in all material respects.

 

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:JB

 

 

SPECIAL ASSISTANT AUDITORS

 

Our special assistant auditors were Kemper CPA Group, LLP.