REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #40

 

CALHOUN/GREENE/ JERSEY/MACOUPIN COUNTIES

 

FINANCIAL AND COMPLIANCE AUDIT

(In Accordance with the Single Audit Act and OMB Circular A-133)

For the Year Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       3

Total last audit                       2

Repeated from last audit        1

 

Release Date:

February 18, 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

 

 

  • The expenditure report for the Even Start program contained $1,345 more in expenditures than were reported on the Regional Office of Education #40ís general ledger.
  • The Regional Office of Education #40ís general ledger for the Even Start program contained $7,898 of expenditures that were not recorded in the proper general ledger accounts.
  • Expenditure reports for Illinois State Board of Education grants were not submitted in a timely fashion.

 

 

 

 

 

 

 

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

 

 

                        REGIONAL OFFICE OF EDUCATION # 40

                CALHOUN/GREENE/JERSEY/MACOUPIN COUNTIES

 

                          FINANCIAL AND COMPLIANCE AUDIT

          (In Accordance with the Single Audit Act and OMB Circular A-133)

                                For The Year Ended June 30, 2003

 

FY 2003

FY 2002

TOTAL REVENUES

$1,739,647

$2,318,351

Local sources

$390,469

$493,731

% of Total Revenues

22.45%

21.30%

State Sources

$1,021,116

$1,245,695

% of Total Revenues

58.70%

53.73%

Federal Sources

$328,062

$578,925

% of Total Revenues

18.86%

24.97%

 

TOTAL EXPENDITURES

$1,780,507

$2,245,378

Salaries and Benefits

$1,285,144

$1,420,484

% of Total Expenditures

72.18%

63.26%

Purchased Services

$334,102

$412,062

% of Total Expenditures

18.76%

18.35%

All Other Expenditures

$161,261

$412,832

% of Total Expenditures

9.06%

18.39%

 

 

 

COST OF PROPERTY AND EQUIPMENT

$563,551

$538,621

 

* Percentages may not add due to rounding.

REGIONAL SUPERINTENDENT

During Audit Period: Honorable Larry Pfeiffer

Currently: Honorable Larry Pfeiffer

 

 

 

 

 

 

The expenditure report for the Even Start program contained $1,345 more in expenditures than were reported on the general ledger.

 

 

 

 

 

 

 

 

 

 

 

The Regional Office of Education #40ís general ledger for the Even Start program contained $7,898 of expenditures that were not recorded in the proper general ledger accounts.

 

 

 

 

 

 

 

 

 

 

Expenditure reports for Illinois State Board of Education grants were not submitted in a timely fashion.

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

EXPENDITURE REPORT DOES NOT AGREE TO THE GENERAL LEDGER

The expenditure report for the Even Start program contained $1,345 more in expenditures than were reported on the Regional Office of Education #40ís general ledger. Expenditure reports for special revenue programs submitted to the Illinois State Board of Education should agree with the expenditures reported on the Regional Office of Education #40ís general ledger.

A comparison of the expenditure report to the Regional Office of Education #40ís general ledger revealed instances where the totals on the expenditure report did not agree with the Regional Office of Education #40 books, resulting in an inaccurate expenditure report. (Finding 03-2, pages 14-15)
This finding is repeated from our 2002 audit.

The Regional Office of Education #40 accepted the recommendation and has corrected the expenditure report. (For previous Regional Office response, see Digest Footnote #1.)

 

EXPENDITURES NOT RECORDED TO THE PROPER GENERAL LEDGER ACCOUNTS

The Regional Office of Education #40ís general ledger for the Even Start program contained $7,898 of expenditures that were not recorded in the proper general ledger accounts.

Journal entries were made to move expenditures between accounts in the Even Start program general ledger in an attempt to make total expenditures in the general ledger agree to the Even Start program budget. (Finding 03-3, pages 16-17)

Expenditures for special revenue programs should be recorded in the proper accounts in the Regional Office of Education #40ís general ledger.

The Regional Office of Education #40 accepted the recommendation and reported that the expenditure report was changed to the accurate amount according to the general ledger.

 

EXPENDITURE REPORTS NOT SUBMITTED BY DUE DATE

Expenditure reports for various Illinois State Board of Education grants have certain due dates. For several grants, the due date for the filing of expenditure reports was July 31, 2003; however, all expenditure reports were not filed by the Regional Office of Education #40 until August 11, 2003. Future payments could be delayed if reports are not submitted in a timely manner. (Finding 03-1, page 13)

The Regional Office of Education #40 accepted the recommendation to file expenditure reports in a timely fashion.

 

AUDITORSí OPINION

Our auditors state the Regional Office of Education #40ís 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 West & Company, LLC.

DIGEST FOOTNOTES

#1: AN EXPENDITURE REPORT FOR A SPECIAL REVENUE FUND DOES NOT AGREE TO THE GENERAL LEDGER--Previous Regional Office Response

In its prior response in 2002, the Regional Office accepted the finding and agreed to correct the expenditure report and send a check to the Illinois State Board of Education in the amount indicated in the questioned cost.