REPORT DIGEST REGIONAL OFFICE OF EDUCATION #53 FINANCIAL AUDIT (In Accordance with the For the Year Ended: June 30, 2006 Summary of Findings: Total this audit 1 Total last audit 2 Repeated from last audit 1 Release Date: March 29, 2007
State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General
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261-2887 This Report Digest is also
available on the worldwide web at http://www.auditor.illinois.gov |
SYNOPSIS ·
The
Regional Office of Education #53 did not comply with certain statutory
administrative requirements. {Expenditures
and Revenues are summarized on the reverse page.} |
REGIONAL
OFFICE OF EDUCATION #53
FINANCIAL AUDIT
For
The Year Ended June 30, 2006
|
FY 2006 |
FY 2005 |
TOTAL REVENUES |
$1,432,654 |
$1,399,826 |
Local Sources |
$239,695 |
$189,894 |
% of Total Revenues |
16.73% |
13.57% |
State Sources |
$1,094,785 |
$1,040,191 |
% of Total Revenues |
76.42% |
74.31% |
Federal Sources |
$98,174 |
$169,741 |
% of Total Revenues |
6.85% |
12.13% |
|
||
TOTAL EXPENDITURES |
$1,408,627 |
$1,375,909 |
Salaries and Benefits |
$529,971 |
$469,956 |
% of Total Expenditures |
37.62% |
34.16% |
Purchased Services |
$188,524 |
$189,306 |
% of Total Expenditures |
13.38% |
13.76% |
All Other Expenditures |
$690,132 |
$716,647 |
% of Total Expenditures |
48.99% |
52.09% |
|
|
|
TOTAL NET ASSETS |
$340,910 |
$316,883 |
|
|
|
INVESTMENT IN
CAPITAL ASSETS |
$35,271 |
$59,997 |
|
||
Percentages may not add due to
rounding. |
REGIONAL
SUPERINTENDENT |
During Audit Period: Honorable Robin G. Houchin Currently: Honorable Robin G. Houchin |
The Regional Office
of Education #53 did not comply with certain statutory administrative
requirements.
|
FINDINGS, CONCLUSIONS AND RECOMMENDATIONSCONTROLS 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 #53 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believe the mandate is outdated and that they are satisfying the intent of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 his region on a rotational basis every
four 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 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 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. The ROE did submit a
detailed annual financial report to the county (Finding 06-1, pages 15-16)
The Regional Office of Education #53 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 present,
under affirmation to the county board, quarterly reports of all his acts as
Regional Superintendent, including a list of all the schools visited with the
dates of visitation. AUDITORS’ OPINION Our
auditors state the Regional Office of Education #53’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 Ginoli
& Company, LTD. |