REPORT DIGEST

ILLINOIS STATE BOARD OF EDUCATION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  May 6, 2025

FINDINGS THIS AUDIT: 11

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  0 -- 2 -- 2
Category 2:  6 -- 3 -- 9
Category 3:  0 -- 0 -- 0
TOTAL:  6 -- 5 -- 1

FINDINGS LAST AUDIT: 15

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

This digest covers the Illinois State Board
of Education’s (Agency) Compliance
Examination for the two years ended June 30,
2024. A separate digest covering the
Agency’s financial audit as of and for the
year ended June 30, 2024, was previously
released on February 4, 2025. In total, this
report contains 11 findings, 2 of which were
reported in the Financial Audit.

SYNOPSIS

• (24-03) The Agency did not have adequate
internal controls in place to monitor the
requirements regarding professional educator
license renewal.
• (24-04) The Agency did not comply with
reporting procedures for the survey of
learning conditions (climate survey) as
completed by students and teachers.
• (24-05) The Agency failed to update
administrative rules regarding
administration of funding programs for class
size reduction.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INSUFFICIENT CONTROLS OVER PROFESSIONAL
EDUCATOR LICENSURE

The Illinois State Board of Education
(Agency) did not have adequate internal
controls in place to monitor the
requirements regarding professional educator
license renewal.

The Agency did not require or retain the
annual professional development activity
data from the approved providers within
Illinois other than the providers they
themselves audited. This exception was noted
for 58 of 60 (97%) providers tested.
(Finding 3, page 18). This finding has been
reported since 2020.

We recommended the Agency implement controls
to obtain, review, and document monitoring
of annual data required to be submitted by
approved providers providing professional
development activities to ensure providers
are meeting the Code requirements or seek
statutory change.

The Agency agreed with the audit finding and
the recommendation to implement controls for
obtaining, reviewing, and documenting the
monitoring of annual professional
development activities offered by Illinois
approved providers of professional
development for licensure renewal. The
Agency stated it anticipates being able to
collect the statutory data points that
verify high-quality professional development
is being offered by Illinois approved
providers of professional development who
voluntarily use the PD+ system to offer
professional development activities to
licensed educators for licensure renewal.
The Agency further stated it will work
towards seeking statutory changes that
facilitate the mandatory use of the PD+
system by all Illinois approved providers of
professional development once all phases of
work are completed. The Agency stated this
will enable them to effectively monitor and
ensure that all Illinois approved providers
of professional development are meeting the
required standards.

INSUFFICIENT CONTROLS OVER SURVEYS OF
LEARNING CONDITIONS

The Agency did not comply with reporting
procedures for the survey of learning
conditions (climate survey) as completed by
students and teachers.

During our testing, we noted the Agency did
not provide annual publicly available
reports on survey indicators at the school
district or state level for climate surveys
administered. (Finding 4, page 19).  This
finding has been reported since 2020.

We recommended the Agency allocate the
necessary resources to publicly report
required climate survey data as required by
State law or seek legislative remedy to the
statutory requirement.

The Agency agreed with the finding and
stated they are currently seeking a
legislative change to the statute to better
reflect the data that is gathered and
reported.

FAILURE TO UPDATE ADMINISTRATIVE RULES FOR
CLASS SIZE REDUCTION FUNDING PROGRAMS

The Agency failed to update administrative
rules regarding administration of funding
programs for class size reduction.

In September 2006, the Agency adopted
administrative rules (23 Ill. Admin. Code
565) regarding the implementation and
administration of funding programs for class
size reduction. In August 2018, Public Act
100-1046 (Act) was signed into law
significantly updating the class size
reduction grant program. Specifically, the
Act amended the School Code to no longer
limit the grant to kindergarten through 3rd
grade, removed limitations on the
application process, and changed the
definition of allowable expenditures. During
testing, we noted the Agency's
administrative rules were last updated in
June 2013, and therefore, do not reflect the
changes made since the Act was passed.
(Finding 5, page 20).

We recommended the Agency take prompt
measures to either revise administrative
rules to comply with the updated legislation
regarding funding for class size reduction
or seek legislative remedy to the statutory
requirement.

The Agency agreed with the finding. The
Agency stated it has collaborated with the
Legislative Affairs Department, and the
mandate for repeal of the statute has been
included in HB 3810, on page 370, line 22.
The Agency stated this will be monitored to
ensure appropriate follow-through during the
104th General Assembly, Spring session. The
Agency further stated that if repeal is not
achievable through legislative action, they
will proceed with rulemaking as necessary.

OTHER FINDINGS

The remaining findings are reportedly being
given attention by Agency personnel. We will
review the Agency’s progress towards the
implementation of our recommendations in our
next State compliance examination.

AUDITOR’S OPINION

The auditors stated the financial statements
of the Agency as of and for the years ended
June 30, 2024, are fairly stated in all
material respects.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Agency for the two years
ended June 30, 2024, as required by the
Illinois State Auditing Act. The accountants
qualified their report on State compliance
for Finding 2024-003 and 2024-004. Except
for the noncompliance described in these
findings, the accountants stated the Agency
complied, in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by Sikich CPA LLC.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

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