REPORT DIGEST

 

REGIONAL OFFICE OF EDUCATION #50

 

ST. CLAIR COUNTY

 

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:

May 24, 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 Final Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

        The Regional Office of Education #50 did not comply with certain statutory administrative requirements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 


 

                                                                                   

REGIONAL OFFICE OF EDUCATION #50

ST. CLAIR COUNTY

 

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

$6,025,221

$5,280,107

Local Sources

$415,848

$406,979

% of Total Revenues

6.90%

7.71%

State Sources

$2,618,587

$2,384,676

% of Total Revenues

43.46%

45.16%

Federal Sources

$2,990,786

$2,488,452

% of Total Revenues

49.64%

47.13%

 

TOTAL EXPENDITURES

$6,082,962

$5,223,421

Salaries and Benefits

$3,433,129

$3,200,982

% of Total Expenditures

56.44%

61.28%

Purchased Services

$1,349,560

$1,107,671

% of Total Expenditures

22.19%

21.21%

All Other Expenditures

$1,300,273

$914,768

% of Total Expenditures

21.38%

17.51%

 

 

 

TOTAL NET ASSETS

$1,716,954

$1,774,695

 

 

 

INVESTMENT IN CAPITAL ASSETS

 

$135,728

 

$182,746

 

Percentages may not add due to rounding.

 

REGIONAL SUPERINTENDENT

During Audit Period:Honorable Rosella Wamser

Currently:Honorable Brad J. Harriman

 

 


 

 

 

 

 

 

 

 

 

 


The Regional Office of Education #50 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 the educational service region, and if any irregularities are found, to report them at once, as directed by the School Code.

 

The Regional Office of Education #50 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 performs compliance inspections for each public school in his region on a rotational basis every three years instead of annually.The Illinois Public School Accreditation Process Compliance Component document completed at these visits includes many of the items delineated in 105 ILCS 5/3-14.5, but does not include a review of the methods of instruction and the textbooks used in the district.

 

Finally, the Illinois School Code (105 ILCS 5/3-5) requires the Regional Superintendent to present under oath or affirmation to the county board at its meeting in September and as nearly quarterly thereafter as it may have regular or special meetings, a report of all his acts as county superintendent, including a list of all the schools visited with the dates of visitation.This mandate has existed in its current form since at least 1953.

 

The Regional Office of Education #50 did not present at the September county board meeting, and as nearly quarterly thereafter, a report of all acts, including a list of all the schools visited and dates of visitation.(Finding 06-1, pages 12a-12b)

 

The Regional Office of Education #50 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.As a result, the two parties working together will seek legislation to repeal these two sections of the Illinois School Code.†† The Regional Office of Education #50 also that they will visit each public school in the county annually to review all items as required by 105 ILCS 5/3-14.5 until legislative action is taken.

 

With regards to 105 ILCS 5/3-5, the Regional Superintendent accepted the recommendation and will attend county board meetings quarterly and present under oath or affirmation a report of all his acts as Regional Superintendent, including a list of all the schools visited with the dates of visitation.

 

 

AUDITORSí OPINION

 

Our auditors state the Regional Office of Education # 50ís financial statements as of June 30, 2006 are fairly presented in all material respects.

 

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JRB

 

 

SPECIAL ASSISTANT AUDITORS

 

Our special assistant auditors were Kemper CPA Group, LLP.