STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part1

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STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part1 STATE O F I LLINOIS R EGIONAL O FFICE O F E DUCATION #40 FINANCIAL AUDIT F or t he y ear ended J une 30, 2009 Performed as Special Assistant Auditors for the A uditor G eneral, State o f Illinois This is trial version www.adultpdf.com C ALHOUN, G REENE, J ERSEY AND MACOUPIN C OUNTIES R EGIONAL O FFICE O F E DUCATION #40 TABLE O F C ONTENTS Page(s) O FFICIALS . F INANCIAL R EPORT S UMMARY 2-3 F INANCIAL S TATEMENT R EPORT SUMMARy......................................................... 4 INDEPENDENT A UDITORS' REPORT............................................................................ 5-6 R EPORT O N I NTERNAL C ONTROL O VER F INANCIAL R EPORTING AND O N C OMPLIANCE AND O THER M ATTERS BASED ON AN AUDIT O F F INANCIAL STATEMENTS P ERFORMED I N ACCORDANCE W ITH G OVERNMENT AUDITING S TANDARDS 7-8 S CHEDULE O F FINDINGS................................................................................................. 9-15 C ORRECTIVE A CTION P LAN F OR C URRENT-YEAR AUDIT FINDINGS 16-18 S UMMARY S CHEDULE O F P RIOR A UDIT FINDINGS 19 M ANAGEMENT'S D ISCUSSION AND A NALySIS 2 0A-20G B ASIC FINANCIAL STATEMENTS: G overnment-wide Financial Statements: Statement o f Net A ssets 21 S tatement o f Activities.......... 22 Fund Financial Statements: Balance Sheet - Governmental Funds........ 23 Reconciliation o f the Governmental Funds Balance Sheet to the Statement o f Net Assets............................................................................................. 24 Statement o f Revenues, Expenditures and Changes in Fund Balances ­ Governmental Funds.................... 25 Reconciliation o f the Statement o f Revenues, Expenditures and Changes in Fund Balances t o t he Statement o f Activities - Governmental Funds 26 Statement o f Net A ssets - Proprietary Funds................................................................. 27 This is trial version www.adultpdf.com C ALHOUN, G REENE, J ERSEY AND M ACOUPIN C OUNTIES R EGIONAL O FFICE O F E DUCATION # 40 T ABLE O F C ONTENTS (Continued) Page(s) B ASIC F INANCIAL S TATEMENTS: (Continued) Fund Financial Statements: (Continued) Statement o f Revenues, Expenses and Changes in Fund Net Assets ­ Proprietary Funds 28 Statement o f Cash Flows - Proprietary Funds 29 Statement o f Fiduciary Net Assets - Fiduciary Funds 30 Notes to Financial Statements 31-55 R EQUIRED S UPPLEMENTARY I NFORMATION: Illinois Municipal Retirement Fund - Schedule o f Funding Progress 56 S UPPLEMENTAL I NFORMATION: General Fund: Combining Schedules: Combining Schedule o f Accounts - General Fund 57-59 Combining Schedule o f Revenues, Expenditures and Changes in Fund Balances - Gene ...