REPORT DIGEST REGIONAL OFFICE OF EDUCATION #56 WILL COUNTY
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 #56 did not comply with certain statutory
administrative requirements. {Expenditures and
Revenues are summarized on the reverse page.} |
REGIONAL OFFICE OF
EDUCATION #56
FINANCIAL AUDIT
(In Accordance with the
Single Audit Act and OMB Circular A-133)
For The Year Ended June
30, 2006
|
FY 2006 |
FY 2005 |
TOTAL REVENUES |
$9,932,381 |
$8,714,956 |
Local Sources |
$1,843,547 |
$1,590,169 |
% of Total Revenues |
18.56% |
18.25% |
State Sources |
$3,169,468 |
$2,404,530 |
% of Total Revenues |
31.91% |
27.59% |
Federal Sources |
$4,919,366 |
$4,720,257 |
% of Total Revenues |
49.53% |
54.16% |
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||
TOTAL EXPENDITURES |
$9,804,389 |
$8,191,084 |
Salaries and Benefits |
$2,224,799 |
$1,925,656 |
% of Total Expenditures |
22.69% |
23.51% |
Purchased Services |
$2,416,270 |
$2,236,853 |
% of Total Expenditures |
24.64% |
27.31% |
All Other Expenditures |
$5,163,320 |
$4,028,575 |
% of Total Expenditures |
52.66% |
49.18% |
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|
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TOTAL NET ASSETS |
$1,674,294 |
$1,546,302 |
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|
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INVESTMENT IN
CAPITAL ASSETS |
$23,218 |
$37,570 |
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REGIONAL
SUPERINTENDENT |
During Audit Period: Honorable Richard P. Duran Currently: Honorable Richard P. Duran |
The Regional Office of Education #56 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 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) also 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 submitted to the county boards its annual report. The annual report included statistics on
major areas of activities of the ROE, including the inspections of school
buildings within its region. Details
of the dates of visits and other statistics are provided to the board upon
request. Finally, the Illinois School Code
(105 ILCS 5/3-14.5) 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 five 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 12-14)
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 Superintendent stated that he is seeking an agreement from the county board to accept sworn written reports in September, December, March, and June as fulfillment of the requirement of 105 ILCS 5/3-5.
AUDITORS’ OPINION Our auditors state the Regional Office of Education #56’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 E.C. Ortiz & Co., LLP, Certified Public
Accountants. |
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