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Regional Office officials noted they believe the mandate is outdated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
5/3-5) 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 his 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 his acts including a list of all the schools visited and dates
of visitation. The Regional
Superintendent was not aware of the specifics that needed to be covered in an
annual report. Past practice was the
sharing of the annual audit.
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 four 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.
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 of each year,
submit an original and one copy of such audit to the Regional
Superintendent. If any school district
fails to supply a copy of such audit report on or before October 15, or
within such time extended by the Regional Superintendent from that date, not
to exceed 60 days, then it shall be the responsibility of the Regional
Superintendent to cause such audit to be made.
The Regional Office of Education #54
was unable to supply evidence that 2 of 15 school district financial
statement audit reports were submitted to the ROE by October 15, 2005 or by
the extension date.
Finally, the Illinois School Code
105 ILCS 5/13B-25.35 states that based on district plans to provide
alternative learning opportunities, the Regional Office of Education must
submit an annual plan summarizing the number, needs, and demographics of
students at risk of academic failure expected to be served in its region.
This plan must be updated annually and be submitted to the State Board.
The Regional Office of Education
#54 did not provide ISBE with an annual Regional Plan summarizing the number,
needs, and demographics of students at risk of academic failure expected to
be served in its region, even though a school district within the Regional
Office’s region participated in an Alternative Learning Opportunity
Program. (Finding 06-1, pages 10-13)
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.
Regarding
105 ILCS 5/3-5, the Regional Office stated that it intends to fully comply
with the requirement to send quarterly reports to the county board or at the
board’s discretion, the Health and Education Committee of the county board.
With
regards to 105 ILCS 5/3-7, the Regional Superintendent stated he has
developed a log system for fiscal year 2007 to insure that all districts
either sent their Annual Financial Reports to the Regional Office of
Education by October 15th or requested in writing an extension
from the Regional Superintendent. All districts’ reports were either in to
the Regional Office of Education by October 15, 2006 or districts
requested and were granted an appropriate extension for completion of their
audit.
With
regards to 105 ILCS 5/13B-25.35, the Regional Superintendent stated he was
not aware that the Alternative Learning Opportunity Program (ALOP) existed in
FY06 with Danville District 118 since the Regional Office did not participate
in the process. The Regional Office
should have submitted a regional plan for FY06. It is the understanding at this time that
Danville District 118 did not apply in FY07 and there are no other districts
in the region participating in an ALOP program in FY07.
AUDITORS’ OPINION
Our
auditors state the Regional Office of Education #54’s financial statements as
of June 30, 2006 are fairly presented in all material respects.
_____________________________________
WILLIAM
G. HOLLAND, Auditor General
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SPECIAL ASSISTANT AUDITORS
Our special assistant
auditors were West & Company, LLC.
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