FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
CONTROLS 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 her
educational service region, and if she 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Office officials noted they believe the mandate is outdated and that they are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. For example, the Regional Superintendent
has been examining school district financial statements on an annual basis. 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 her 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 her acts including a list of all the schools visited and dates
of visitation. The Regional
Superintendent submitted to the county board her annual report and presented
the report to the county board on December 13, 2005. The annual report included statistics on
major areas of activities of the ROE, including the inspections of
school buildings within the 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 her 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
12-15)
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 of Schools will meet with the Chairman of the DuPage
County Board and review the mandated responsibility placed upon the
Superintendent by the Illinois School Code regarding in particular the
requirements of the law. It is hoped
that through this discussion and additional discussions regarding the format
of presenting quarterly reports that document and affirm the acts of the
Superintendent by quarter, the Superintendent will have met the requirements
of the mandate.
AUDITORS’
OPINION
Our auditors state the Regional
Office of Education #19’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.
|
