REPORT DIGEST

REGIONAL OFFICE OF EDUCATION # 34

LAKE COUNTY

FINANCIAL AUDIT

For the Year Ended:
June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 1
Repeated from last audit 1

Release Date:
January 30, 2003

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State of Illinois
Office of the Auditor General
WILLIAM G. HOLLAND
AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646
This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

 

 

 

 

 

 

 

 

 

SYNOPSIS
  • The Regional Office of Education #34 has $75,910 from various expired grants in its Education Service Center (ESC) ’95 Fund.

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

 

REGIONAL OFFICE OF EDUCATION # 34
LAKE COUNTY
FINANCIAL AUDIT
For The Year Ended June 30, 2002

FY 2002

FY 2001
TOTAL REVENUES

1$5,409,476

$6,255,105

Local sources

$1,394,043

$1,724,365

% of Total Revenues

25.77%

27.57%

State Sources

1$4,007,567

$4,423,671

% of Total Revenues

74.08%

70.72%

Federal Sources

$7,866

$107,069

% of Total Revenues

.15%

1.71%
TOTAL EXPENDITURES

1$5,338,937

$6,009,848

Salaries and Benefits

1$3,017,031

$2,873,162

% of Total Expenditures

56.51%

47.81%

Purchased Services

$811,849

$955,529

% of Total Expenditures

15.21%

15.90%

All Other Expenditures

$1,510,057

$2,181,157

% of Total Expenditures

28.28%

36.29%
COST OF PROPERTY AND EQUIPMENT

$798,715

$ 667,638

Note: Fiscal Year 2001 data was obtained from audits of ROEs conducted under the direction of the Illinois State Board of Education.
1Fiscal Year 2002 amounts include on-behalf payments ($173,531). On-behalf payments were not included in Fiscal Year 2001.
* Percentages may not add due to rounding.
REGIONAL SUPERINTENDENT
During Audit Period: Honorable Edward Gonwa
Currently: Honorable Edward Gonwa
 

 

 

 

 

The Regional Office of Education #34 has unspent money from various grants sitting in its Education Service Center (ESC) ’95 Fund.

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

FUNDS DUE TO ISBE

The Regional Office of Education #34 has $75,910 from various expired grants sitting in its Education Service Center (ESC) ’95 Fund. The Illinois Grant Funds Recovery Act states that grant funds must be expended for grant purposes within the grant period or be returned to the grantor. The $75,910 has not been returned to Illinois State Board of Education (Finding 02-1, page 7).

The Regional Office of Education #34’s personnel accepted the auditor’s recommendation. Management will try to produce the supporting documentation on the unused grant money and will return the unused grant money to ISBE. If it is impossible to produce the supporting documentation, due to the length of time passed, management will contact ISBE for further direction to resolve this matter.

AUDITORS’ OPINION

Our auditors state the Regional Office of Education #34’s financial statements as of June 30, 2002 are fairly presented in all material respects.

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Clifton Gunderson LLP.