REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #39:  MACON
AND PIATT COUNTIES

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  May 27, 2026

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 1

State of Illinois, Office of the Auditor
General
CHRISTOPHER B. MEISTER, 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
#39 had inadequate controls over grant
compliance.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

CONTROLS OVER GRANT COMPLIANCE

The Regional Office of Education #39 (ROE)
had inadequate controls over grant
compliance.  The ROE did not timely submit
the required reports to the Illinois State
Board of Education (ISBE) in compliance
with the grant award agreement.

During testing of the ROE’s compliance with
the grant reporting requirements, we noted
four of 48 (8%) quarterly expenditure
reports were submitted between 1 to 26 days
late.

The grant award agreements between the ROE
and ISBE requires ROE #39 to complete and
submit expenditure reports quarterly. The
quarterly expenditure reports are due 20
calendar days after the end of the
reporting quarter.

The Code of Federal Regulations (Code) (2
CFR. §200.303 (a)) requires the ROE #39 to
establish and maintain effective internal
control over the federal award to provide
reasonable assurance the ROE is managing
the federal award in compliance with
federal statutes, regulations, and the
terms and conditions of the federal award.
Effective internal controls should include
procedures to ensure compliance with grant
reporting requirements and expenditure
reports are properly supported. All State
and federal passthrough awards are required
to follow the Grant Accountability and
Transparency Act (GATA) per 30 ILCS 708/20.
GATA requires the grantee to comply with
federal guidelines under 2 CFR. §200.

Regional Office management indicated that
the required reports were not timely
submitted due to oversight in monitoring
grant-specific reporting deadlines that
differed from the standard quarterly cycle.
(Finding 25-001, pages 10 – 11) This
finding was first reported in 2019.

The auditors recommended the ROE implement
procedures to ensure adherence to the grant
reporting requirements.

ROE Response: The ROE agrees with the
findings and will provide close oversight
for the timely submission of grant
expenditures and performance reports.
Checklists, due dates, and reminders are
shared from the Regional Superintendent to
the Business Office Manager and Program
Directors.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #39’s financial statements as of
June 30, 2025 are fairly presented in all
material respects.

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

TRICIA WAGNER
Division Director

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

CHRISTOPHER B. MEISTER
Auditor General

CBM:BAO