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 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 of Education #20 did not examine at least once each year all
books, accounts, and vouchers of every school treasurer in the educational
service region. The Regional Office
officials noted they believe this mandate is outdated and that they are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) required 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 text-books 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
Office of Education #20 requires each public school in the region to complete
the Compliance Review School Evaluation Form on an annual basis. While the Illinois Public School
Accreditation Process Compliance Component document completed by the public
schools includes many of the items delineated in 105 ILCS 5/3-14.5, it does
not include a review of the methods of instruction and the textbooks used in
the district.
The Illinois
School Code (105 ILCS 5/3-7) states that each school district shall, as of
June 30 each year, cause an audit to be made of its accounts. Each school district shall on or before
October 15, or by extension date not to exceed 60 days of each year, submit
an original and one copy of such audit to the Regional Superintendent of
Schools.
The Regional
Office of Education #20 did not supply evidence that 10 of the 20 school
district financial statement audit reports were submitted to the Regional
Office by October 15, 2005 or by the extension date.
Finally,
Illinois School Code (105 ILCS 5/3-5) requires the Regional Superintendent to
present under oath or affirmation to the county board at its meeting in
September and as nearly quarterly thereafter as it may have regular or
special meetings, a report of all her acts as county superintendent,
including a list of all the schools visited with the dates of
visitation. This mandate has existed
in its current form since at least 1953.
The Regional
Office did not present at the September county board meeting, and as nearly
quarterly thereafter, a report of all her acts including a list of all the
schools visited and dates of visitation.
(Finding 06-01, pages 12-15)
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.
With regards
to 105 ILCS 5/3-5, the Regional Office will make an effort to comply with the
mandate by presenting a written report quarterly to each of the county boards
in the region. As for 105 ILCS 5/3-7,
a chart of all school districts, noting the date the financial statement
audit report was received and the date of extension, will be maintained.
AUDITORS’ OPINION
Our
auditors state the Regional Office of Education #20’s financial statements as
of June 30, 2006 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.
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