REPORT DIGEST REGIONAL OFFICE OF EDUCATION #20 EDWARDS/GALLATIN/ HARDIN/POPE/SALINE/
WABASH/WAYNE/WHITE COUNTIES FINANCIAL AUDIT (In Accordance with the 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
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General
(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
{Expenditures and Revenues are
summarized on the reverse page.} |
REGIONAL
OFFICE OF EDUCATION #20
FINANCIAL AUDIT
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% |
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||
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 |
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|
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INVESTMENT IN
CAPITAL ASSETS |
$83,812 |
$76,816 |
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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.
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FINDINGS, CONCLUSIONS AND RECOMMENDATIONSCONTROLS
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 district’s 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.
AUDITORS’ OPINION Our
auditors state the Regional Office of Education #20’s 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. |
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