REPORT DIGEST REGIONAL OFFICE OF EDUCATION #8 CARROLL, JO DAVIESS AND STEPHENSON
COUNTIES FINANCIAL AUDIT (In Accordance with the For the Year Ended: June 30, 2004 Summary of Findings: Total this audit 1 Total last audit 1 Repeated from last audit 0 Release Date: June 7, 2005
State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General Iles Park Plaza 740 E. Ash Street Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest is also
available on the worldwide web at http://www.state.il.us/auditor
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SYNOPSIS · The Regional Office of Education #8 charged $6 per person for the initial classroom and annual refresher courses in school bus driver safety when the Illinois Compiled Statutes allow them to charge up to $4 per person for these courses.
{Expenditures
and Revenues are summarized on the reverse page.} |
FINANCIAL AUDIT
For
The Year Ended June 30, 2004
|
FY 2004 |
FY 2003 |
TOTAL REVENUES |
$3,066,797 |
$4,500,086 |
Local Sources |
$679,882 |
$2,165,615 |
% of Total Revenues |
22.17% |
48.12% |
State Sources |
$1,702,836 |
$1,547,536 |
% of Total Revenues |
55.52% |
34.39% |
Federal Sources |
$684,079 |
$786,935 |
% of Total Revenues |
22.31% |
17.49% |
|
||
TOTAL EXPENDITURES |
$3,092,159 |
$4,649,197 |
Salaries and Benefits |
$1,135,092 |
$2,785,549 |
% of Total Expenditures |
36.71% |
59.91% |
Purchased Services |
$928,393 |
$1,035,188 |
% of Total Expenditures |
30.02% |
22.27% |
All Other Expenditures |
$1,028,674 |
$828,460 |
% of Total Expenditures |
33.27% |
17.82% |
|
|
|
TOTAL NET ASSETS1 |
$197,382 |
$222,744 |
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|
|
INVESTMENT IN
CAPITAL ASSETS1 |
$33,275 |
$47,109 |
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1
In fiscal year 2004,
Regional Offices of Education implemented Government Accounting Standards
Board (GASB) Statement No. 34 which established a new financial reporting
model for state and local governments.
Government-wide financial statements are prepared using full accrual
accounting that reports Total Net Assets.
The fiscal year 2003 ending general fixed assets have been restated to
reflect the changes required as part of the implementation of GASB Statement
No. 34. Percentages may not add due
to rounding. |
REGIONAL
SUPERINTENDENT |
During Audit Period: Honorable John B. Lang Currently: Honorable John B. Lang |
The Regional Office of Education #8 charged $6 per person for the initial classroom and annual refresher courses in school bus driver safety when the Illinois Compiled Statutes allow them to charge up to $4 per person for these courses. |
FINDINGS, CONCLUSIONS AND RECOMMENDATIONS MANDATE COMPLIANCE The Illinois School Code 105 ILCS 5/3-14.23 states one of the responsibilities of the Regional Superintendent is “To conduct courses of instruction for school bus drivers pursuant to the standards established by the Secretary of State under Section 6-106.1 of the Illinois Vehicle Code and to charge a fee based upon the cost of providing such courses of up to $4 per person for the initial classroom course in school bus driver safety and of up to $4 per person for the annual refresher course.” The Regional Office of Education #8 was charging $6 per person for the initial classroom course in school bus driver safety and $6 per person for the annual refresher course. According to the Regional Office, the additional $2 charge was to help cover administrative costs associated with the classes. (Finding 04-1, page 11) The Regional Office of Education #8 accepted the recommendation, responding that the Office will charge $4 per class in the future. AUDITORS’
OPINION
Our
auditors state the Regional Office of Education #8’s financial statements as
of June 30, 2004 are fairly stated in all material respects. _____________________________________ WILLIAM
G. HOLLAND, Auditor General WGH:KJM:ro SPECIAL ASSISTANT AUDITORS Our special assistant auditors were Clifton Gunderson LLP. |