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
his educational service region, and if he finds any irregularities in them,
to report them at once, as directed by the School Code.
The Regional Office of Education #40 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 that 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believe the mandate is outdated and that they are satisfying the intent of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) also
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 his region on a rotational basis every
three 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.
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 have regular or special meetings, a report of all his 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 #40
did not present at the September county board meeting, and as nearly
quarterly thereafter, a report of all his acts including a list of all the
schools visited and dates of visitation.
Finally, the Illinois School Code
(105 ILCS 5/3-7) states that each school district shall, as of June 30 each
year, cause an audit to be made of its accounts. Each school district shall on or before
October 15, or by extension date not to exceed 60 days of each year, submit
an original and one copy of such audit to the Regional Superintendent of
Schools.
The Regional Office was unable to
supply evidence that 4 of the 16 school district financial statement audit
reports were submitted to the Regional Office of Education #40 by October 17,
2005 or by the extension date.
Further, one school district’s financial statement audit report was
not signed by the District Superintendent until after the deadline on October
20, 2005. (Finding 06-01, pages 13-15)
The
Regional Office of Education #40 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 is requesting the
county board to include him on the agenda to present the quarterly
report. Finally, regarding 105 ILCS
5/3-7, the office manager has developed an Excel spreadsheet to monitor the
time frame for these reports.
RETURNING
INTEREST EARNED IN EXCESS OF $100 ON A FEDERAL GRANT
The Regional
Office of Education #40 had interest income earned from federal funding in
excess of $100 that was due back to the granting agency for Mathematics and
Science Partnership. The interest
income earned totaled $145 for the grant period ended August 31, 2005.
The Uniform
Administrative Requirements for Grants and Cooperative Agreements to State
and Local Governments (34 Code of Federal Regulations Part 80.21)
requires that interest earned on federal fund balances in excess of $100 be
remitted back to the federal granting agency.
(Finding 06-2, pages 16-17)
The Regional
Office of Education #40 accepted the recommendation to monitor the amount of
interest income earned on federal funding and return any amount in excess of
$100 to the federal granting agency.
AUDITORS’ OPINION
Our auditors state
the Regional Office of Education #40’s financial statements as of June 30,
2006 are fairly presented in all material respects.
____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:JRB
SPECIAL
ASSISTANT AUDITORS
Our
special assistant auditors were West & Company, LLC.
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