REPORT DIGEST

 

REGIONAL OFFICE OF EDUCATION #45

 

MONROE AND RANDOLPH COUNTIES

 

FINANCIAL AUDIT

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

 

For the Year Ended:

June 30, 2006

 

Summary of Findings:

Total this audit†††††††††††††             1

Total last audit†††††††††††††             1

Repeated from last audit†††††††††† 1

 

Release Date:

April 12, 2007

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 TTY (888) 261-2887

 

This Report Digest and Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

        The Regional Office of Education #45 did not comply with certain statutory administrative requirements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 


                                                                                   

REGIONAL OFFICE OF EDUCATION #45

MONROE AND RANDOLPH COUNTIES

 

 

FINANCIAL AUDIT

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

For The Year Ended June 30, 2006

 

 

FY 2006

FY 2005

TOTAL REVENUES

$1,277,776

$1,397,170

Local Sources

$372,588

$348,643

% of Total Revenues

29.16%

24.95%

State Sources

$637,664

$692,514

% of Total Revenues

49.90%

49.57%

Federal Sources

$267,524

$356,013

% of Total Revenues

20.94%

25.48%

 

TOTAL EXPENDITURES

$1,286,883

$1,432,286

Salaries and Benefits

$960,749

$1,070,177

% of Total Expenditures

74.66%

74.72%

Purchased Services

$244,185

$252,017

% of Total Expenditures

18.97%

17.60%

All Other Expenditures

$81,949

$110,092

% of Total Expenditures

6.37%

7.69%

 

 

 

TOTAL NET ASSETS

$751,487

$760,594

 

 

 

INVESTMENT IN CAPITAL ASSETS

 

$61,730

 

$104,296

 

††††††††††††† Percentages may not add due to rounding.

 

REGIONAL SUPERINTENDENT

During Audit Period:Honorable Marc Kiehna

Currently:Honorable Marc Kiehna

 

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


The Regional Office of Education #45 did not comply with certain statutory administrative requirements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 his educational service region, and if he finds any irregularities in them, to report them at once, as directed by the School Code.

 

The Regional Office of Education #45 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 is visiting each public school at least once a year and the methods of instruction, the branches taught, the discipline, government, and general condition of the schools are all noted.However, the textbooks used are not noted.Regional Office officials noted that they believe this mandate is outdated and that instruction is not driven by textbooks but by State Standards.(Finding 06-1, pages 12-13)

 

The Regional Office of Education #45 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 districtís financial transactions and visitation of public schools by the Regional Superintendent.

 

 

AUDITORSí OPINION

 

Our auditors state the Regional Office of Education #45ís financial statements as of June 30, 2006 are fairly presented in all material respects except the effects of any adjustments, if any, as might be necessary, associated with the fiscal year ended June 30, 1996 audit, which has not been finalized.

 

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JB

 

SPECIAL ASSISTANT AUDITORS

 

Our special assistant auditors were J.W. Boyle & Co., LTD.