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 his
educational service region, and if he finds any irregularities in them, to
report them at once, as directed by the School Code.
The Regional Office 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Regional Office officials noted they believe the mandate is outdated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. (Finding 06-1, pages 12a -12b)
The Regional Office 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 district’s 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.
INTERNAL CONTROL OVER
DISBURSEMENTS
The Regional Office did not have
adequate internal controls over certain disbursements. In five instances, the Regional Office did
not have proper documentation to support credit card charges totaling $747
for hotel lodging.
The Regional Superintendent of
Schools is responsible for establishing and maintaining an internal control
system over disbursements and purchases to prevent errors and fraud. (Finding
06-2, page 12c)
The
Regional Office of Education #3 accepted the recommendation to ensure that
all original credit card receipts are obtained and reconciled to the original
monthly statement. The Regional Office
noted that the documentation to support the credit card charges for hotel
lodging were grouped together on bills from the hotels and paid
accordingly. When the auditors brought
the lack of documentation to their attention, the Regional Office immediately
contacted the hotels and requested individual room invoices. The Regional Office obtained copies of the
individual room invoices from one of the hotels, however, the other hotel
involved had recently changed management and no longer had the records the
Regional Office requested.
AUDITORS’ OPINION
Our auditors state the Regional Office of
Education #3’s financial
statements as of June 30, 2006 are fairly presented in all material respects.
_____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:KJM:ro
SPECIAL
ASSISTANT AUDITORS
Our special assistant auditors were
Kemper CPA Group, LLP.
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