REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #12

CLAY/CRAWFORD/ JASPER/LAWRENCE/ RICHLAND COUNTIES

FINANCIAL AUDIT

(In accordance with the
Single Audit Act and OMB Circular A-133)

For the Year Ended:

June 30, 2005

Summary of Findings:

Total this audit                          1

Total last audit                          1

Repeated from last audit           0

Release Date:

March 2, 2006

State of Illinois

Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

To obtain a copy of the Report contact:

Office of the Auditor General

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

This Report Digest and complete report

is also available on

the worldwide web at

http://www.state.il.us/auditor

SYNOPSIS

·        The Regional Office of Education #12 did not comply with certain statutory requirements.

        {Expenditures and Revenues are summarized on the reverse page.}

FY 2005

FY 2004

TOTAL REVENUES

$3,089,481

$2,917,950

Local Sources

$699,082

$643,748

% of Total Revenues

22.63%

22.06%

State Sources

$1,352,688

$1,127,131

% of Total Revenues

43.78%

38.63%

Federal Sources

$1,037,711

$1,147,071

% of Total Revenues

33.59%

39.31%

TOTAL EXPENDITURES

$3,217,004

$2,992,508

Salaries and Benefits

$1,659,121

$1,626,192

% of Total Expenditures

51.57%

54.34%

Purchased Services

$1,010,909

$889,371

% of Total Expenditures

31.42%

29.72%

All Other Expenditures

$546,974

$476,945

% of Total Expenditures

17.00%

15.94%

TOTAL NET ASSETS

$1,043,984

$1,171,507

INVESTMENT IN CAPITAL ASSETS

$119,093

$134,102

     Percentages may not add due to rounding.

REGIONAL SUPERINTENDENT 

During Audit Period:  Honorable Carol Steinman

Currently:  Honorable Carol Steinman

The Regional Office of Education #12 did not comply with certain statutory requirements.

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

COMPLIANCE WITH STATUTORY REQUIREMENTS

            The Regional Office of Education #12 did not comply with certain statutory requirements.  For example, the Illinois School Code (105 ILCS 5/3-14.17) requires that the Regional Superintendent notify the presidents of boards of trustees and the clerks and secretaries of school districts, on or before September 30, annually, of the amount of money distributed by the Regional Office to the school treasurer, with the date of distribution.  The Regional Office did not provide the required notification by September 30.

        The School Code (105 ILCS 5/3-14.11) also requires the Regional Superintendent to examine at least once each year all books, accounts, and vouchers of every school treasurer in her educational service region, and if she 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. (Finding 05-01, pages 13 and 14)

         The Regional Office of Education #12 responded that it will provide, by September 30, the notification required by 105 ILCS 5/3-14.17.  Regarding 105 ILCS 5/3-14.11, the Regional Office responded that it will seek a legislative solution to this and other obsolete passages. 

AUDITORS’ OPINION

      Our auditors state the Regional Office of Education # 12’s financial statements as of June 30, 2005 are fairly presented in all material respects.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JRB

SPECIAL ASSISTANT AUDITORS

        Our special assistant auditors were West & Company, LLC.