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Regional Office officials noted they believe the mandate is outdated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 5/3-14.5)
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 his region on a rotational
basis annually. However, 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 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
was also unaware of the specific details required to be provided at the
meetings. (Finding 06-1, pages 12a-12b)
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 agreed with the recommendation to attend the quarterly
county board meetings and report the required information.
INADEQUATE INTERNAL CONTROLS OVER DISBURSEMENT PROCESS
The Regional Superintendent of
Schools is responsible for establishing and maintaining an internal control
system to prevent errors and fraud.
In the testing of 95 disbursements,
the following was noted:
·
Mathematical errors were noted on the supporting documentation in one
instance.
·
The Regional Office paid sales tax to a vendor in one instance.
·
No supporting documentation to verify actual meal expenditures in four
instances.
·
Invoice was not canceled when paid to avoid duplicate payment in one
instance. (Finding 06-2, page 12c)
The Regional Office accepted the
auditor’s recommendation to implement internal controls to ensure there is
proper review of the original invoices and other supporting documentation to
prevent unallowable, duplicate, or incorrect amounts from being paid.
AUDITORS’ OPINION
Our
auditors state the Regional Office of Education #30’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
Kemper CPA Group, LLP.
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