REPORT DIGEST
REGIONAL OFFICE OF EDUCATION #38
LOGAN/MASON/MENARD COUNTIES
FINANCIAL AUDIT For the Year Ended: June 30, 2003
Summary of Findings:
Total this audit 2 Total last audit 0 Repeated from last audit 0
Release Date: February 10, 2004
State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
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SYNOPSIS
{Expenditures and Revenues are summarized on the reverse page.} |
REGIONAL OFFICE OF EDUCATION #38
LOGAN/MASON/MENARD COUNTIES
FINANCIAL AUDIT
For The Year Ended June 30, 2003
FY 2003 |
FY 2002 |
|
TOTAL REVENUES |
$407,117 |
$702,682 |
Local sources |
$121,366 |
$149,691 |
% of Total Revenues |
29.81% |
21.30% |
State Sources |
$285,751 |
$546,150 |
% of Total Revenues |
70.19% |
77.72% |
Federal Sources |
0 |
$6,841 |
% of Total Revenues |
0% |
.97% |
|
||
TOTAL EXPENDITURES |
$403,771 |
$743,080 |
Salaries and Benefits |
$351,560 |
$641,459 |
% of Total Expenditures |
87.07% |
86.32% |
Purchased Services |
$41,186 |
$49,889 |
% of Total Expenditures |
10.20% |
6.71% |
All Other Expenditures |
$11,025 |
$51,732 |
% of Total Expenditures |
2.73% |
6.96% |
|
|
|
COST OF PROPERTY AND EQUIPMENT |
$104,143 |
$80,662 |
|
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* Percentages may not add due to rounding. |
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REGIONAL SUPERINTENDENT | ||
During Audit Period: Honorable George Janet Currently: Honorable Jean Anderson |
Employee benefits, totaling $2,317, were not posted to the correct general ledger accounts, for the quarter ending June 30, 2003.
An employee was reimbursed mileage for commuting to a new work location.
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FINDINGS, CONCLUSIONS AND RECOMMENDATIONS INCORRECT POSTING OF EMPLOYEE BENEFITS Employee benefits, totaling $2,317, were not posted to the correct general ledger accounts, for the quarter ending June 30, 2003. The Regional Office of Education #38 had errors in the set up of the upgrade of their payroll system module. (Finding 03-1, page 11) The Regional Office of Education #38 agreed with the recommendation to review the set up of their payroll module interface. The Regional Office stated it will use the previous payroll system while evaluating problems with the new system.
MILEAGE REIMBURSEMENTS An employee was reimbursed mileage for commuting to a new work location. Approximately $5,000 in commuting mileage reimbursements was posted to the Truants Alternative/Optional Education Fund. The Regional Office of Education #38 did not have written travel policies. (Finding 03-2, page 12) The Regional Office of Education agreed with the recommendation and noted that it had discontinued the practice of reimbursing for commuting mileage.
AUDITORS’ OPINION Our auditors state the Regional Office of Education #38’s financial statements as of June 30, 2003 are fairly presented in all material respects.
_____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JRB SPECIAL ASSISTANT AUDITORS Our special assistant auditors were Estes, Bridgewater & Ogden. |