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believe the mandate is outdated and that they are satisfying the intent of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 district’s 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.
AUDITORS’ OPINION
Our auditors state
the Regional Office of Education #2’s 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.
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