STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part2

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STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION #40 FINANCIAL AUDIT_part2 A deficiency in internal control exists when the design or operation o f a control does not allow management or employees, in the normal course o f performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination o f deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement o f the entity's financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in findings 09-0] and 09-02 in the accompanying Schedule o f Findings to be material weaknesses. Compliance and Other Matters A s part o f obtaining reasonable assurance about whether the Calhoun, Greene, Jersey and Macoupin Counties Regional Office o f Education #40's financial statements are free o f material misstatement, we performed tests o f its compliance with certain provisions o f laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination o f financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective o f our audit, and accordingly, we do not express such an opinion. The results o f our tests disclosed no instances o f noncompliance o r other matters that are required to be reported under Government Auditing Standards. We also noted certain matters which we have reported to management o f the Calhoun, Greene, Jersey and Macoupin Counties Regional Office o f Education #40 in a separate letter dated May 5, 20 10. Calhoun, Greene, Jersey and Macoupin Counties Regional Office o f Education # 40's responses to the findings identified in our audit are described in the accompanying Schedule o f Findings. We did not audit Calhoun, Greene, Jersey and Macoupin Counties Regional Office o f Education # 40's responses and, accordingly, we express no opinion on them. This report is intended solely for the information and use o f the Auditor General, the General Assembly, the Legislative Audit Commission, the Governor, agency management, others within the entity, and the Illinois State Board o f Education and is not intended to be and should not be used by anyone other than these specified parties. May 5, 20] 0 This is trial version www.adultpdf.com 8 S CHEDULE O F F INDINGS This is trial version www.adultpdf.com C ALHOUN, GREENE, JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION #40 SCHEDULE O F FINDINGS For the year ended June 30, 2009 Section I -- Summary o f Auditors' Results Financial Statements UNQUALIFIED Type o f auditors' report issued: Internal control over financial reporting: Material weakness(es) identified? X yes --­ no Significant deficiency(ies) identified that are not considered to be material _ _ _ yes X weakness(es)? none reported Noncompliance material to financial X _ _ _ yes statements noted? no Federal Awards Internal control over major programs: N/A _ _ _ yes Material weakness(es) identified? --­ no Significant deficiency(ies) identified that are not considered to be material N/A _ _ _ yes weakness(es)? none reported --­ N/A Type o f auditors' report issued on compliance for major programs: Any audit findings disclosed that are required to be reported N/A _ _ _ yes in accordance with Circular A-I33, Section .5IO(a)? ...