REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #33:
HENDERSON, KNOX, MERCER AND WARREN
COUNTIES

FINANCIAL AUDIT (IN ACCORDANCE WITH
THE UNIFORM GUIDANCE)
FOR THE YEAR ENDED JUNE 30, 2022

Release Date:  May 24, 2023

FINDINGS THIS AUDIT: 1

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  0 -- 1 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  0 -- 1 -- 1

FINDINGS LAST AUDIT: 4

Category 1: Findings that are material
weaknesses in internal control and/or
a qualification on compliance with
State laws and regulations (material
noncompliance).
Category 2: Findings that are
significant deficiencies in internal
control and noncompliance with State
laws and regulations.
Category 3: Findings that have no
internal control issues but are in
noncompliance with State laws and
regulations.

State of Illinois, Office of the
Auditor General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report
contact:
Office of the Auditor General, Iles
Park Plaza, 740 E. Ash Street,
Springfield, IL 62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are
also available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (22-1) The Regional Office of
Education #33 did not have adequate
internal control procedures.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

INADEQUATE INTERNAL CONTROL PROCEDURES

The Regional Office of Education #33
(ROE) did not have adequate internal
control procedures. The ROE maintains
4 bank accounts. During the audit,
auditors noted that in 2 bank
accounts, dates were not evident as to
when the monthly reconciliations were
performed. As a result, auditors could
not determine it was done timely for
12 out of 12 months (100%). In
addition, 22 of 24 monthly bank
reconciliations (92%) were reviewed
more than 30 days after month-end (4
to 307 days late).

Effective internal control policies
require complete and accurate
accounting records of all transactions
of the entity. Sound internal controls
require bank reconciliations to be
performed accurately and promptly.
Reconciling items should be
investigated immediately, and
adjustments made to the general
ledger. Bank reconciliations should
also be reviewed and approved by a
person independent of the preparer in
a timely manner.

Regional Office officials indicated
that a contractor’s resignation and
competing priorities resulted in the
conditions noted above. (Finding
22-001, pages 15 – 16) This finding
was first reported in 2016.

The auditors recommended the ROE
should prepare and review monthly bank
reconciliations on a timely basis.
This would ensure that the cash
balance per ledger is correct and cash
transactions are fully accounted for.

ROE Response: The ROE has added
additional bookkeeping staff. The
accounts receivable staff member is
specifically responsible for ensuring
that the cash balance is correct and
cash transactions are fully accounted
for and approved by the Regional
Superintendent in a timely manner.
This finding has been corrected.

AUDITORS’ OPINION

Our auditors state the Regional Office
of Education #33’s financial
statements as of June 30, 2022 are
fairly presented in all material
respects.

This financial audit was conducted by
the firm of Adelfia LLC.

JOE BUTCHER
Division Director

This report is transmitted in
accordance with Section 3-14 of the
Illinois State Auditing Act.

FRANK J. MAUTINO
Auditor General
FJM:BAO