REPORT DIGEST REGIONAL OFFICE OF EDUCATION #34 FINANCIAL AUDIT (In Accordance with the For the Year Ended: June 30, 2006 Summary of Findings: Total this audit 1 Total last audit 1 Repeated from last audit 1 Release Date: July 31, 2007
State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
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SYNOPSIS · The Regional Office of Education #34 did not comply with certain statutory administrative requirements. {Expenditures and Revenues are summarized on the
reverse page.} |
REGIONAL OFFICE OF EDUCATION #34
FINANCIAL AUDIT
For
The Year Ended June 30, 2006
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FY 2006 |
FY 2005 |
TOTAL REVENUES |
$4,824,746 |
$5,246,529 |
Local Sources |
$1,917,226 |
$1,576,535 |
% of Total Revenues |
39.74% |
30.05% |
State Sources |
$2,010,315 |
$1,919,871 |
% of Total Revenues |
41.67% |
36.59% |
Federal Sources |
$897,205 |
$1,750,123 |
% of Total Revenues |
18.60% |
33.36% |
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TOTAL EXPENDITURES |
$4,701,154 |
$5,122,038 |
Salaries and Benefits |
$2,474,439 |
$2,044,324 |
% of Total Expenditures |
52.63% |
39.91% |
Purchased Services |
$833,988 |
$1,059,510 |
% of Total Expenditures |
17.74% |
20.69% |
All Other Expenditures |
$1,392,727 |
$2,018,204 |
% of Total Expenditures |
29.63% |
39.40% |
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TOTAL NET ASSETS
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$2,129,641 |
$2,006,049 |
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INVESTMENT IN
CAPITAL ASSETS |
$28,449 |
$17,650 |
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Percentages may not add due to
rounding. |
REGIONAL
SUPERINTENDENT |
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During Audit Period: Honorable Roycealee Wood Currently: Honorable Roycealee Wood |
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The Regional Office
of Education #34 did not comply with certain statutory administrative
requirements. |
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 of Education #34 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. This mandate has existed in its current form since at least 1953. 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 Office of Education #34 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 inspections 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. The Illinois School Code (105 ILCS 5/3-5) 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 |
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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 of Education #34 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 Office’s annual report. The annual report included statistics on major areas of activities of the ROE, including the inspections of school buildings within its region. Details of the dates of visits and other statistics are provided to the board upon request. (Finding 06-1, pages 12-14) The Regional
Office of Education #34 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 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 will appear at the Lake County Committee of the Whole, of the Lake County board, in September 2007 to discuss the activities, etc. of the Regional Office, and present a list of the dates of all Health/Life Safety visitations. AUDITORS’ OPINION Our auditors state the Regional Office of Education #34’s financial statements as of June 30, 2006 are fairly presented in all material respects. |
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_____________________________________
WILLIAM G. HOLLAND,
Auditor General
WGH:JRB SPECIAL ASSISTANT AUDITORS
Our special assistant
auditors were E.C. Ortiz & Company, LLP. |
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