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FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS
NONCOMPLIANCE WITH MANDATED DUTIES
The Agency did not comply with duties mandated by State
statute. We noted the Agency did not:
·
prepare and make available to school boards
instructional materials relative to commemorated persons, activities, or
events;
·
submit the Capital Needs Assessment Report to the
General Assembly in a timely manner;
·
provide grants to charter schools to pay the start-up
costs of acquiring educational materials and supplies, textbooks, furniture,
and other equipment needed during the initial term;
·
maintain personnel to provide consulting assistance
for programs relating to the study of atomic radiation and its peaceful uses;
·
review, approve, and process 5 of 10 amendments of
the Safety Survey Reports timely;
·
initiate and maintain an annual Governor’s
Recognition Program;
·
establish a State level Committee of Cooperative
Services;
·
develop a model curriculum for the reduction of
self-destructive behavior for use in grades 6 through 12 of public schools;
·
make computer literacy and high-tech competency
grants available to qualifying school districts; or
·
establish a grant program for school districts on the
academic watch list and other school districts that have the lowest achieving
students. (Finding 1, pages
12-18) This finding was first
reported in 2000.
We recommended the Agency develop a system to identify all
mandates and develop procedures to ensure compliance.
Agency officials stated they are working towards developing a
process to identify all mandates to which the Agency is subject and the areas
responsible for compliance and this effort will be coordinated with the
Agency’s efforts to identify obsolete legislation for repeal or
amendment. (For the previous
agency response, see Digest Footnote #1.)
NONCOMPLIANCE
WITH THE FISCAL CONTROL AND INTERNAL AUDITING ACT
The Agency’s Internal Audit
Division did not comply with provisions of the Fiscal Control and Internal
Auditing Act (Act). We noted the
Internal Audit Division did not adequately prepare a two-year plan for fiscal
years 2006 and 2007 as it relied on the culmination of an agreement with the
Illinois Office of Internal Audit (Central Management Services). However, the Agency never reached an
agreement with the Office of Internal Audit.
As a result, no testing was planned or performed during the fiscal
year 2006 on any major systems as required by the Act. (Finding 2, page 19)
We recommended the Agency allocate adequate
resources to the Internal Audit Division to ensure audits of major systems
are performed at least once every two years.
We further recommended the Agency reiterate the importance of
communication between the Internal Audit and Data Systems divisions to ensure
the review of major new electronic date processing systems before their
installation.
Agency officials stated they recognize that Internal Audit
was not allocated sufficient resources to carry out its mandated duties but
that a Chief Internal Auditor was appointed in May 2006 and additional
resources have been requested to allow Internal Audit to meet the
requirements of the Act.
AUDITORS’ OPINION
Our special assistant auditors stated that the Agency’s
financial statements of the governmental activities, the major fund, and the
aggregate remaining fund information of the Agency, as of and for the year
ended June 30, 2006, are fairly stated in all material respects.
_____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:JSC:pp
SPECIAL ASSISTANT AUDITORS
Our special assistant auditors for this audit were
Washington, Pittman & McKeever, LLC.
DIGEST FOOTNOTES
#1 –
NONCOMPLIANCE WITH MANDATED DUTIES - Previous Agency Response
2005: The
Agency agrees with the recommendation that it should comply with statutory
requirements. See prior year report
for complete response.
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