REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #13: CLINTON,
JEFFERSON, MARION AND WASHINGTON COUNTIES

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2023

Release Date:  June 26, 2024

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 3

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

SYNOPSIS

• (23-1) The Regional Office of Education
#13 did not provide completed financial
statements in an auditable form by the
August 31 deadline.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

DELAY OF AUDIT

The Regional Office of Education #13 (ROE)
did not provide completed financial
statements in an auditable form within the
required timeframe. An outside accounting
firm was hired by the ROE to assist in the
preparation of financial statements and
related disclosures. Financial statements
were provided on February 22, 2024.

The ROE is subject to 105 ILCS 5/2-3.17a
which requires the Auditor General’s office
to cause an audit to be made, as of June
30th of each year, of the financial
statements of all accounts, funds and other
moneys in the care, custody, or control of
the regional superintendent of schools of
each educational service region in the State
and of each educational service center
established in the School Code. The audit is
to be conducted in accordance with Generally
Accepted Government Auditing Standards
(GAGAS). A Regional Office of Education or
Educational Service Center is to utilize a
cash basis, modified cash basis, or
generally accepted accounting principles
(GAAP) basis of accounting to prepare the
financial statements for audit. The ROE has
chosen the cash basis of accounting for
financial reporting.

In accordance with 105 ILCS 5/2-3.17a, the
Auditor General has promulgated
administrative rules and regulations to
govern this process. Those rules, 74 Ill.
Adm. Code 420.320(c)(2), state that for
audit purposes, each regional office of
education and educational service center
shall make available
to the Auditor General or his designee all
books and records deemed necessary to make
and complete the required audits. The
records shall be in auditable form by August
15 of the succeeding fiscal year. Financial
reports are to be available no later than
August 31 in order for the annual audit to
be completed by an independent auditor
selected by the Auditor General.

In addition, prudent business practices and
transparency require timely preparation and
completion of financial statements.

Regional Office management indicated they
contracted with a local CPA firm to assist
them with preparing the financial
statements. The ROE submitted the necessary
information to the local CPA after the
August 31 deadline. The ROE then worked
within the local CPA firm’s timeline to
finalize the financial statements. (Finding
23-001, pages 10 – 11) This finding was
first reported in 2016.

The auditors recommended the ROE should
implement procedures to ensure compliance
with 105 ILCS 5/2-3.17a and 74 Ill. Adm.
Code 420.320 (c) (2). Annual financial
statements need to be presented to the
Auditor General’s independent auditors for
audit by the August 31 deadline.

ROE Response: The ROE No. 13 agrees with the
finding.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #13’s financial statements as of
June 30, 2023 are fairly presented in all
material respects.

This financial audit was conducted by the
firm of Roth & Company, LLP.

JOE BUTCHER
Division Director

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

FRANK J. MAUTINO
Auditor General

FJM:BAO