REPORT DIGEST REGIONAL OFFICE OF EDUCATION #45 FINANCIAL AUDIT (In Accordance with the For the Year Ended: June 30, 2006 Summary of Findings: Total this audit 1 Total last audit 1 Repeated from last audit 1 Release Date: April 12, 2007 State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General
(217) 782-6046 or TTY (888)
261-2887 This Report Digest and Full
Report are also available on the worldwide web at http://www.auditor.illinois.gov |
SYNOPSIS ·
The
Regional Office of Education #45 did not comply with certain statutory
administrative requirements. {Expenditures and Revenues are
summarized on the reverse page.} |
REGIONAL
OFFICE OF EDUCATION #45
FINANCIAL AUDIT
For
The Year Ended June 30, 2006
|
FY 2006 |
FY 2005 |
TOTAL REVENUES |
$1,277,776 |
$1,397,170 |
Local Sources |
$372,588 |
$348,643 |
% of Total Revenues |
29.16% |
24.95% |
State Sources |
$637,664 |
$692,514 |
% of Total Revenues |
49.90% |
49.57% |
Federal Sources |
$267,524 |
$356,013 |
% of Total Revenues |
20.94% |
25.48% |
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TOTAL EXPENDITURES |
$1,286,883 |
$1,432,286 |
Salaries and Benefits |
$960,749 |
$1,070,177 |
% of Total Expenditures |
74.66% |
74.72% |
Purchased Services |
$244,185 |
$252,017 |
% of Total Expenditures |
18.97% |
17.60% |
All Other Expenditures |
$81,949 |
$110,092 |
% of Total Expenditures |
6.37% |
7.69% |
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TOTAL NET ASSETS |
$751,487 |
$760,594 |
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INVESTMENT IN
CAPITAL ASSETS |
$61,730 |
$104,296 |
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Percentages may not add due to
rounding. |
REGIONAL
SUPERINTENDENT |
During Audit Period: Honorable Marc Kiehna Currently: Honorable Marc Kiehna |
The Regional Office of Education #45 did not comply with certain statutory administrative requirements. |
FINDINGS, CONCLUSIONS AND RECOMMENDATIONSCONTROLS
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 of Education #45 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 is visiting each
public school at least once a year and the methods of instruction, the
branches taught, the discipline, government, and general condition of the
schools are all noted. However, the
textbooks used are not noted. Regional
Office officials noted that they believe this mandate is outdated and that
instruction is not driven by textbooks but by State Standards. (Finding 06-1, pages 12-13)
The Regional Office of Education #45 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.
AUDITORS’ OPINION Our
auditors state the Regional Office of Education #45’s financial statements as
of June 30, 2006 are fairly presented in all material respects except the
effects of any adjustments, if any, as might be necessary, associated with
the fiscal year ended June 30, 1996 audit, which has not been finalized. _____________________________________ WILLIAM
G. HOLLAND, Auditor General WGH:JB SPECIAL ASSISTANT AUDITORS Our special assistant auditors were J.W. Boyle
& Co., LTD. |
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