REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #30: ALEXANDER,
JACKSON, PERRY, PULASKI AND UNION COUNTIES

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  July 9, 2025

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 2

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

• (23-1)  The Regional Office of Education
#30’s salaries and benefits were not
supported by proper time and effort
documentation.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

SALARIES AND BENEFITS NOT SUPPORTED BY
PROPER TIME AND EFFORT DOCUMENTATION

The Regional Office of Education #30 (ROE)
salaries and benefits were not supported by
proper time and effort documentation. The
ROE did not have formal written policies
related to proper time and effort
documentation.  As such, proper time and
effort documentation was not always
maintained or complete.

The Illinois State Board of Education (ISBE)
State and Federal Grant Administration
Policy, Fiscal Requirements and Procedures,
requires that auditable “time and effort”
documentation should be written, after the
fact (not estimated or budgeted)
documentation of how the time was spent.
Time and effort reports totaling 100 percent
among all projects should be prepared by any
staff with salary charged (1) directly to
federal award, (2) directly to multiple
federal or State awards, or (3) directly to
any combination of a federal award or other
federal, State or local funds. Additionally,
all time and effort sheets and other
supporting documentation must be retained at
the local level and be available for review
or audit any time within three years after
termination of the project or until the
local entity is notified in writing from
ISBE that records are no longer needed for
audit or review.

Regional Office of management indicated this
was an oversight. (Finding 2023-001, page
11) This finding was first reported in 2020

The auditors recommended the ROE should
implement written policies and procedures
over time and effort reporting to ensure
proper documentation is being obtained and/
or maintained in all instances to properly
distribute salary and benefit costs for
employees who work in whole or part on grant
program activity in accordance with the ISBE
State and Federal Grant Administration
Policy, Fiscal Requirements and Procedures.
This would include having the documentation
reviewed and formally approved by a
supervisor.

ROE Response: The Regional Office agrees
with the finding and corrective actions are
being implemented.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #30’s financial statements as of
June 30, 2023 are fairly stated in all
material respects, except for not
recognizing assets, liabilities, deferred
outflows of resources, and/or deferred
inflows of resources for pension benefits in
the Statement of Net Position and Statement
of Activities.

This financial audit was conducted by the
firm of Kemper CPA Group LLP.

JOE BUTCHER
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:JMM