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 #51 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believe the mandate is outdated and that they are satisfying the intent of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) 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 her 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.
Finally, 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 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 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 does present an annual report to the board. (Finding 06-01,
pages 11-13)
The Regional Office of Education #51 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. With regards to 105
ILCS 5/3-5, the Regional Superintendent plans to include a list of all the
schools visited with the dates of visitations to the county board in her
report of all her acts as Regional Superintendent.
AUDITORS’ OPINION
Our
auditors state the Regional Office of Education #51’s financial statements as
of June 30, 2006 are fairly presented in all material respects.
_____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:JB
SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Sikich,
LLP.
|
