REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #19: DUPAGE
COUNTY

FINANCIAL AUDIT  (IN ACCORDANCE WITH THE
UNIFORM GUIDANCE)
FOR THE YEAR ENDED JUNE 30, 2021

Release Date:  July 22, 2026

FINDINGS THIS AUDIT: 2

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  0 -- 0 -- 0
Category 3:  2 -- 0 -- 2
TOTAL:  2 -- 0 -- 2

FINDINGS LAST AUDIT: 0

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are
also available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (21-1) The Regional Office of Education
#19 did not provide completed financial
statements in an auditable form by the
August 31 deadline.

• (21-2) The Regional Office of Education
#19 had noncompliance with grant
requirements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

DELAY OF AUDIT

The Regional Office of Education #19 (ROE)
did not provide completed financial
statements in an auditable form by the
August 31 deadline.  The ROE did not
provide financial statements for audit
until October 17, 2025.

The ROE is subject to 105 ILCS 5/2-3.17a
which requires the Auditor General’s
office to cause an audit to be made, as of
June 30th of each year, of the financial
statements of all accounts, funds and
other moneys in the care, custody or
control of the regional superintendent of
schools of each educational service region
in the State and of each educational
service center established in the School
Code. The audit is to be conducted in
accordance with Generally Accepted
Government Auditing Standards. A Regional
Office of Education or Educational Service
Center may utilize a cash basis, modified
cash basis, or generally accepted
accounting principles (GAAP) basis of
accounting to prepare the financial
statements for audit. The ROE has chosen
the cash basis of accounting for financial
reporting.

In accordance with 105 ILCS 5/2-3.17a, the
Auditor General has promulgated
administrative rules and regulations to
govern this process. Those rules, 74 Ill.
Adm. Code 420.320 (c)(2), state that for
audit purposes, each regional office of
education and educational service center
shall make available to the Auditor
General or its designee all books and
records deemed necessary to make and
complete the required audits. The records
shall be completed in auditable form by
August 15 of the succeeding fiscal year.
Financial reports are to be available no
later than August 31 in order that the
annual audit may be done by an independent
auditor selected by the Auditor General.
In addition, prudent business practices
and transparency require timely
preparation and completion of financial
statements.

Regional Office management indicated
Fiscal Year 2021 financial statements were
not available until October 17, 2025.
(Finding 2021-001, pages 13-14)

The auditors recommended the ROE should
implement procedures to ensure compliance
with 105 ILCS 5/2-3.17a and 74 Ill. Adm.
Code 420.320 (c)(2). These financial
statements need to be presented to the
Auditor General’s independent auditors for
audit by the August 31 deadline.

ROE Response:  The ROE agrees with the
finding and is working with their
contracted accounting firm to ensure that
the office gets back on schedule with the
yearly audit deadlines.

NONCOMPLIANCE WITH GRANT REQUIREMENTS

The Regional Office of Education #19 had
noncompliance with grant requirements.
The ROE submitted 13 out of 37 (35%)
expenditure reports untimely, ranging from
9 to 27 days late.

Item 5 of Section A of the Illinois State
Board of Education’s State and Federal
Grant Administration Policy, Fiscal
Requirements, and Procedures requires
grantees with an approved state and/or
federal grant program to submit quarterly
expenditure reports, at minimum, on or
before 20 calendar days after the end of
the reporting quarter.

Regional Office management indicated they
did not have adequate procedures in place
to ensure expenditure reports were
reviewed and submitted within required
deadlines. (Finding 2021-002, page 15)

The auditors recommended the ROE should
implement procedures to ensure expenditure
reports are prepared, reviewed, and
submitted in a timely manner in accordance
with grant requirements.

ROE Response:  The ROE will review
expenditure reports on a timely basis to
ensure they are submitted within the
required timeframe.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #19 financial statements as of
June 30, 2021 are fairly presented in all
material respects.

This financial audit was conducted by the
firm of Sikich.

TRICIA WAGNER
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

CHRISTOPHER B. MEISTER
Auditor General

CBM:JMT