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 his educational service
region, and if he finds any irregularities in them, to report them at once,
as directed by the School Code.
The Regional Office did not examine
at least once each year all books, accounts, and vouchers of every school
treasurer in the educational service region.
Regional Office officials noted they believe the mandate is outdated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
5/3-5) 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 his 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 his acts including a list of all the schools visited and dates
of visitation. The Regional
Superintendent has historically provided the county boards of the region with
information and financial reports as requested by them, and according to the
practices established by acts of predecessor Regional Superintendents and
county boards. The Regional Office
also submitted an annual financial report to the county board by December 31,
2005.
Finally, 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. (Finding 06-1,
pages 15-17)
The Regional Superintendent performs
compliance inspections for each public school in his region on a rotational
basis every four 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.
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 (IARSS) 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 Superintendent stated that he intends
to comply with the requirement to send quarterly reports to the county boards
and will seek technical assistance in determining the definition/description
and legislative intent of the term “official acts” as it pertains to the
statute. The Regional Superintendent
also stated he would seek the assistance of the ISBE and the IARSS to seek
legislation to remove this obsolete section of the Illinois School Code.
AUDITORS’ OPINION
Our auditors state the Regional Office of Education #28’s financial
statements as of June 30, 2006 are fairly presented in all material respects.
_____________________________________
WILLIAM
G. HOLLAND, Auditor General
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SPECIAL ASSISTANT AUDITORS
Our special assistant
auditors were Ginoli & Company LTD.
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