REPORT DIGEST

 

REGIONAL OFFICE OF EDUCATION #20

 

EDWARDS/GALLATIN/ HARDIN/POPE/SALINE/ WABASH/WAYNE/WHITE 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†††††††††††††             1

Repeated from last audit†††††††††† 1

 

Release Date:

May 10, 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 #20 did not comply with certain statutory administrative requirements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

†††††††

 

 

 

 

 

 

 

 

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

 


                                                                                   

REGIONAL OFFICE OF EDUCATION #20

EDWARDS, GALLATIN, HARDIN, POPE, SALINE, WABASH,
WAYNE AND WHITE 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

$2,522,050

$2,546,439

Local Sources

$491,857

$392,826

% of Total Revenues

19.50%

15.43%

State Sources

$826,304

$698,360

% of Total Revenues

32.76%

27.42%

Federal Sources

$1,203,889

$1,455,253

% of Total Revenues

47.73%

57.15%

 

TOTAL EXPENDITURES

$2,525,845

$2,457,967

Salaries and Benefits

$1,622,067

$1,466,570

% of Total Expenditures

64.22%

59.67%

Purchased Services

$707,694

$678,525

% of Total Expenditures

28.02%

27.61%

All Other Expenditures

$196,084

$312,872

% of Total Expenditures

7.76%

12.73%

 

 

 

TOTAL NET ASSETS

 

$537,639

 

$541,434

 

 

 

INVESTMENT IN CAPITAL ASSETS

 

$83,812

 

$76,816

 

††††††††††††† Percentages may not add due to rounding.

 

REGIONAL SUPERINTENDENT

During Audit Period:Honorable Linda Blackman

Currently:Honorable Linda Blackman


 

 

 

 

 

 

 

 

 

 

 


The Regional Office of Education #20 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 #20 did not examine at least once each year all books, accounts, and vouchers of every school treasurer in the educational service region.The Regional Office officials noted they believe this 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) required 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 text-books 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 Office of Education #20 requires each public school in the region to complete the Compliance Review School Evaluation Form on an annual basis.While the Illinois Public School Accreditation Process Compliance Component document completed by the public schools includes many of the items delineated in 105 ILCS 5/3-14.5, it does not include a review of the methods of instruction and the textbooks used in the district.

 

The Illinois School Code (105 ILCS 5/3-7) states that each school district shall, as of June 30 each year, cause an audit to be made of its accounts.Each school district shall on or before October 15, or by extension date not to exceed 60 days of each year, submit an original and one copy of such audit to the Regional Superintendent of Schools.

 

The Regional Office of Education #20 did not supply evidence that 10 of the 20 school district financial statement audit reports were submitted to the Regional Office by October 15, 2005 or by the extension date.††††††††††

 

Finally, 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 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.(Finding 06-01, pages 12-15)

 

The Regional Office accepted the recommendation to comply with the statutory requirements.The Regional Office responded 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.As a result, the two parties working together will seek legislation to repeal these two sections of the Illinois School Code.††

 

With regards to 105 ILCS 5/3-5, the Regional Office will make an effort to comply with the mandate by presenting a written report quarterly to each of the county boards in the region.†† As for 105 ILCS 5/3-7, a chart of all school districts, noting the date the financial statement audit report was received and the date of extension, will be maintained.

 

 

AUDITORSí OPINION

 

Our auditors state the Regional Office of Education #20ís financial statements as of June 30, 2006 are fairly presented in all material respects.

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JRB

 

 

SPECIAL ASSISTANT AUDITORS

 

Our special assistant auditors were West & Company, LLC.