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