REPORT DIGEST


REGIONAL OFFICE OF EDUCATION #9: CHAMPAIGN
AND FORD COUNTIES

FINANCIAL AUDIT (IN ACCORDANCE WITH THE
UNIFORM GUIDANCE)
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  April 24, 2024

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

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with
State laws and regulations (material
noncompliance).
Category 2: Findings that are significant
deficiencies in internal control and
noncompliance with State laws and
regulations.
Category 3: Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

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

• (24-1) The Regional Office of Education #9
did not have adequate internal controls over
receipts.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE INTERNAL CONTROLS OVER RECEIPTS

The Regional Office of Education #9 (ROE)
did not have adequate internal controls over
receipts. Auditors noted 12 of 40 receipts
tested (30%), totaling $138,878, had no
documentation when the checks were received.
As a result, auditors were unable to
determine if the receipts were deposited in
a timely manner.

Sound internal controls require a policy on
timeliness of deposits, either based on
dollar threshold or defined timeframe, from
the date of receipt. There should be
documentation of the date when cash and
checks are received.

Regional Office officials indicated deposits
were delayed due to competing priorities.
(Finding 23-001, page 14)

The auditors recommended the ROE should
implement controls and maintain adequate
supporting documentation to ensure cash
receipts are deposited in a timely manner.

ROE Response: We have implemented a
spreadsheet to record when the check comes
in. This started on February 1, 2024
(approximately). This will be the standard
operating procedure from this point on.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #9’s financial statements as of
June 30, 2023 are fairly presented in all
material respects.

This financial audit was conducted by the
firm of Adelfia LLC.

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:BAO