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 #33 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believe the mandate is outdated and that they are satisfying the intent of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 her region on a rotational basis every two 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.
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 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. The Regional
Superintendent does submit an annual report to the board and sends quarterly
newsletters to each board member.
(Finding 06-1, pages 15-17)
The Regional Office of Education #33 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 Superintendent responded that appropriate steps have been taken to rectify
this noncompliance.
EXPENDITURE
REPORTS DID NOT AGREE TO THE GENERAL LEDGER
Two expenditure reports submitted to the granting agency did
not agree to the Regional Office of Education #33’s general ledger by
$12,914. Additionally, there were two
instances where the correct amounts were reported on the expenditure reports
but were coded incorrectly.
Expenditure reports for education programs submitted
to the granting agency should agree with the expenditures reported on the
Regional Office of Education #33’s general ledger. (Finding 06-02, pages
18-19)
The Regional Office of Education #33 accepted the
auditors’ recommendation and plans to more thoroughly compare expenditure
reports to the general ledger before filing them.
AUDITORS’ OPINION
Our auditors state the Regional Office of Education
#33’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 Ginoli & Company LTD.
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