REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #20: EDWARDS,
GALLATIN, HAMILTON, HARDIN, POPE, SALINE,
WABASH, WAYNE, AND WHITE COUNTIES

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  March 30, 2026

FINDINGS THIS AUDIT: 1

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 0 -- 1
Category 3:  0 -- 0 -- 0
TOTAL:  1 -- 0 – 1

FINDINGS LAST AUDIT: 0

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (25-1)  The Regional Office of Education
#20 had inadequate controls over property
and equipment.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PROPERTY AND
EQUIPMENT

The Regional Office of Education #20 had
inadequate controls over property and
equipment.  During the testing of capital
assets, auditors noted several errors on
the depreciation schedules used for the
reporting of capital assets and related
depreciation expense for the year ended
June 30, 2025.

Auditors noted the following:

• A network system purchased in fiscal year
2025 was not capitalized. As a result,
governmental activities capital assets were
understated by
$11,343 on the Truants Alternative General
State Aid depreciation schedule and by
$11,343 on the Safe Schools State Aid
depreciation schedule. Once this was added
to the depreciation schedule, depreciation
expense was incorrectly calculated due to a
formula error, resulting in governmental
activities depreciation expense being
understated by $851 on the Truants
Alternative General State Aid depreciation
schedule and understated by $851 on the
Safe Schools State Aid depreciation
schedule. On the same Safe Schools State
Aid depreciation schedule, one asset that
was fully depreciated as of June 30, 2024,
had current year depreciation expense
calculated in 2025, resulting in government
activities depreciation expense being
overstated by $36.

• On the General Budget depreciation
schedule, current year depreciation expense
for one asset was incorrectly calculated
due to a formula error, resulting in
governmental activities depreciation
expense being understated by $541.

• On the ARP-1 McKinney-Vento Education for
Homeless Children and Youth depreciation
schedule, current year depreciation expense
for one combined asset was incorrectly
calculated due to a formula error,
resulting in governmental activities
depreciation expense being understated by
$1,308.

• On the Harrisburg project depreciation
schedule, current year depreciation expense
for five assets incorrectly calculated due
to formula errors, resulting in business-
type activities depreciation expense being
understated by $7,373.

The ROE Accounting Manual notes that
detailed records on capital assets should
be carefully maintained for accounting
purposes and for proper disclosure in
financial reports. As such, due care should
be taken to ensure all acquired capital
assets costing $500 or more be capitalized,
per the ROE’s policy, and to ensure the
proper calculations of depreciation
expense.

ROE officials indicated this finding
occurred due to oversight within the fiscal
staff.  (Finding 2025-001, pages 10a-10b)

The auditors recommended the ROE adhere to
the ROE Accounting Manual capital asset
policy and procedures to effectively and
efficiently monitor property acquisitions
and to provide for the accurate reporting
of depreciation expense and capital asset
balances.

ROE Response: The ROE agrees with the
recommendation and will continue to support
staff in keeping an accurate report of
capital assets.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #20 financial statements as of
June 30, 2025 are fairly presented in all
material respects.

This financial audit was conducted by the
firm of Doehring, Winders & Co. LLP.

TRICIA WAGNER
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:JRB