REPORT DIGEST

REGIONAL OFFICE OF EDUCATION #24: GRUNDY
AND KENDALL COUNTIES

FINANCIAL AUDIT
FOR THE YEAR ENDED JUNE 30, 2025

Release Date:  January 14, 2026

FINDINGS THIS AUDIT: 1

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

FINDINGS LAST AUDIT: 1

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

• (25-1) The Regional Office of Education
#24 did not have supporting documentation
for salaried employees.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

SALARIES AND BENEFITS NOT SUPPORTED BY
PROPER DOCUMENTATION

The Regional Office of Education #24 (ROE)
did not have any supporting documentation
for salaried employees who worked solely on
a single grant. Only hourly employees and
those paid out of multiple grants were
required to complete timesheets.

The Illinois State Board of Education State
and Federal Grant Administration Policy,
Fiscal Requirements, and Procedures
requires periodic certifications from
employees who work solely on a single grant
or cost objective to support the charges
for their salaries and benefits. These
certifications will be prepared at least
semiannually and will be signed by the
employee or supervisory official having
firsthand knowledge of the work performed
by the employee.

According to the ROE, they weren’t aware of
the requirements mentioned above. They
simply forgot to adjust their timesheets to
meet the requirement when acquiring a new
grant program.

The auditors recommended the ROE require
certifications for employees who work
solely on a single grant at least
semiannually to support salary and benefit
costs.

ROE Response: This requirement has been
communicated to the appropriate personnel,
and a process and procedure has already
been implemented.

AUDITORS’ OPINION

Our auditors state the Regional Office of
Education #24’s financial statements as of
June 30, 2025 are fairly presented in all
material respects.

This financial audit was conducted by the
firm of Galleros, Robinson CPAs, 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


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