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 #32 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Office officials noted they believe the mandate is outdated and that they are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 Office of Education #32 performs compliance inspections
for each public school in her region on a rotational basis every five 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. (Finding 06-1, pages 12-14)
The
Regional Office of Education #32 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.
DELAY IN SUBMISSION OF REIMBURSEMENT REQUESTS
The
Grants to Reduce Alcohol Abuse grant agreement states that payments to the
grantee will be made upon submission of the request for payment form. Funds are drawn through the Department of
Education’s Grant Administration and Payment System (GAPS) based on the
reimbursement request filed by the grantee.
The request for payment form indicates that the current request should
be for expenditures paid or to be paid within the month or quarter.
Sound
business practice suggests that a reimbursement request be submitted timely
to minimize the time between the disbursement and collection of funds, as
well as to properly and timely account for the program costs.
During
testing of payment requests for fiscal year 2006, reimbursement requests for
the quarter ended December
31, 2005 and the quarter ended June 30, 2006 were submitted in February 2006
and upon grant closeout in September 2006, respectively.
Regional
Office officials noted that staff was involved in the conversion to a new
accounting system in those months when reimbursement requests were not
filed. Also, the staff in charge of
the drawdown was waiting for all the expenses to be recorded in the books to
prevent excess payment by the grantor prior to the grant closeout.
Failure
to submit reimbursement requests on a monthly or quarterly basis resulted in
opportunity loss for the use of the available funds and possible loss of
interest earned. (Finding 06-2, pages
15-16)
The
Regional Office of Education #32 accepted the recommendation, noting that
they do not expect that these conditions will occur again, as there is no
anticipated plan to purchase a new accounting system. Also, a reimbursement calendar will be
developed to assure timely submission of reimbursement requests.
AUDITORS’ OPINION
Our auditors state the Regional Office of Education #32’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 E.C. Ortiz & Co., LLP.
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