REPORT DIGEST

REGIONAL OFFICE OF EDUCATION # 46
BROWN/CASS/MORGAN/ SCOTT COUNTIES
FINANCIAL AUDIT

For the Year Ended:
June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 0
Repeated from last audit 0

Release Date:
January 16, 2003

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State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217)782-6046 or TDD (217) 524-4646
This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

 

 

 

 

SYNOPSIS

 

 
  • Salary expenses were posted to several general salary expense accounts but not always to a separate salary expense account designated for a particular grant or program. Therefore, grants and programs which did not have their own salary expense account had their salary expense posted to another salary account.

 

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

 

REGIONAL OFFICE OF EDUCATION # 46
BROWN/CASS/MORGAN/SCOTT COUNTIES
FINANCIAL AUDIT
For The Year Ended June 30, 2002

FY 2002

FY 2001
TOTAL REVENUES

1$1,654,897

$1,678,225

Local sources

$286,491

$270,082

% of Total Revenues

17.31%

16.09%

State Sources

1$1,175,182

$1,299,024

% of Total Revenues

71.01%

77.40%

Federal Sources

$193,224

$109,119

% of Total Revenues

11.68%

6.50%
TOTAL EXPENDITURES

1$1,635,082

$1,545,614

Salaries and Benefits

1$1,148,796

$911,659

% of Total Expenditures

70.26%

58.98%

Purchased Services

$213,826

$273,115

% of Total Expenditures

13.08%

17.67%

All Other Expenditures

$272,460

$360,840

% of Total Expenditures

16.66%

23.35%
COST OF PROPERTY AND EQUIPMENT

$184,326

$ 177,018

Note: Fiscal Year 2001 data was obtained from audits of ROEs conducted under the direction of the Illinois State Board of Education.
1Fiscal Year 2002 amounts include on-behalf payments ($166,038). These on-behalf payments were not included in Fiscal Year 2001.
* Percentages may not add due to rounding.
REGIONAL SUPERINTENDENT
During Audit Period: Honorable Don Kording
Currently: Honorable Don Kording
 

 

 

 

 

 

Salary expenses were posted to several general salary expense accounts but not always to a separate salary expense account designated for a particular grant or program.

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

INADEQUATE POSTING OF SALARIES TO THE GENERAL LEDGER

Salary expenses were posted to several general salary expense accounts but not always to a separate salary expense account designated for a particular grant or program. Therefore, grants and programs which did not have their own salary expense account had their salary expense posted to another salary account.

Salaries for each grant or program should be posted to a separate salary expense account for each grant or program (Finding 02-1, page 12).

The Regional Office of Education #46’s personnel accepted the auditor’s recommendation to upgrade to a computerized general ledger system, which has the capability of fund accounting and an interfacing payroll module. The Regional Office of Education #46 is planning on implementing a new computerized general ledger system in the next several months.

AUDITORS’ OPINION

Our auditors state the Regional Office of Education # 46’s financial statements as of June 30, 2002 are fairly presented in all material respects.

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Estes, Bridgewater & Ogden.