REPORT DIGEST

 

REGIONAL OFFICE OF EDUCATION #38

 

LOGAN/MASON/MENARD COUNTIES

 

FINANCIAL AUDIT

For the Year Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                   2

Total last audit                   0

Repeated from last audit    0

 

Release Date:

February 10, 2004

 

 

 

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

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

 

  • Employee benefits, totaling $2,317, were not posted to the correct general ledger accounts, for the quarter ending June 30, 2003.
  • An employee was reimbursed mileage for commuting to a new work location.

 

 

 

 

 

 

 

 

 

 

 

{Expenditures and Revenues are summarized on the reverse page.}

 

                           REGIONAL OFFICE OF EDUCATION #38

                             LOGAN/MASON/MENARD COUNTIES

 

                                            FINANCIAL AUDIT

                                  For The Year Ended June 30, 2003

 

FY 2003

FY 2002

TOTAL REVENUES

$407,117

$702,682

Local sources

$121,366

$149,691

% of Total Revenues

29.81%

21.30%

State Sources

$285,751

$546,150

% of Total Revenues

70.19%

77.72%

Federal Sources

0

$6,841

% of Total Revenues

0%

.97%

 

TOTAL EXPENDITURES

$403,771

$743,080

Salaries and Benefits

$351,560

$641,459

% of Total Expenditures

87.07%

86.32%

Purchased Services

$41,186

$49,889

% of Total Expenditures

10.20%

6.71%

All Other Expenditures

$11,025

$51,732

% of Total Expenditures

2.73%

6.96%

 

 

 

COST OF PROPERTY AND EQUIPMENT

$104,143

$80,662

 

* Percentages may not add due to rounding.

REGIONAL SUPERINTENDENT

During Audit Period: Honorable George Janet

Currently: Honorable Jean Anderson

 

 

 

 

 

Employee benefits, totaling $2,317, were not posted to the correct general ledger accounts, for the quarter ending June 30, 2003.

 

 

 

 

 

 

An employee was reimbursed mileage for commuting to a new work location.

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

INCORRECT POSTING OF EMPLOYEE BENEFITS

Employee benefits, totaling $2,317, were not posted to the correct general ledger accounts, for the quarter ending June 30, 2003. The Regional Office of Education #38 had errors in the set up of the upgrade of their payroll system module. (Finding 03-1, page 11)

The Regional Office of Education #38 agreed with the recommendation to review the set up of their payroll module interface. The Regional Office stated it will use the previous payroll system while evaluating problems with the new system.

 

MILEAGE REIMBURSEMENTS

An employee was reimbursed mileage for commuting to a new work location. Approximately $5,000 in commuting mileage reimbursements was posted to the Truants Alternative/Optional Education Fund. The Regional Office of Education #38 did not have written travel policies. (Finding 03-2, page 12)

The Regional Office of Education agreed with the recommendation and noted that it had discontinued the practice of reimbursing for commuting mileage.

 

AUDITORSí OPINION

Our auditors state the Regional Office of Education #38ís financial statements as of June 30, 2003 are fairly presented in all material respects.

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JRB

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Estes, Bridgewater & Ogden.