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The Regional Office
of Education #11 did not comply with certain statutory administrative
requirements.
The Regional Office
of Education #11 had $11,822 of accumulated interest income from federal
funds at June 30, 2006 of which $3,008 was carried forward from fiscal year
2005.
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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 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Regional Office officials noted they believe the mandate is outdated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 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 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 Regional Office
does submit an annual report each fall to the county boards in the region and
holds meetings quarterly with several county board members but was unaware of
the specific details to be provided at the meetings. (Finding 06-1, pages 12a-12c)
The Regional Office 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 Office agreed with the recommendation to attend the quarterly county
board meetings and report the required information.
UNEXPENDED INTEREST INCOME
The Regional Office of Education #11 had
$11,822 of accumulated interest income from federal funds at June 30, 2006 of
which $3,008 was carried forward from fiscal year 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, page 13)
The
Regional Office of Education accepted the recommendation to expend up to $100
of the interest income earned from each federally funded program on
administrative program expenditures incurred during each program year and
return interest earned on federally funded programs in excess of $100 to the
federal grantor agency.
AUDITORS’ OPINION
Our auditors state the Regional
Office of Education #11’s financial statements as of June 30, 2006 are fairly
presented in all material respects.
_____________________________________
WILLIAM
G. HOLLAND, Auditor General
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SPECIAL ASSISTANT AUDITORS
Our special assistant
auditors were Kemper CPA Group, LLP.
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