HR0808 99TH GENERAL ASSEMBLY

HR0808 LRB099 14470 JWD 38583 r

HOUSE RESOLUTION

WHEREAS, Lincoln-Way Community High School District 210 is a public school district serving the following high schools: Lincoln-Way Central and Lincoln-Way West located in New Lenox, as well as Lincoln-Way North and Lincoln-Way East located in Frankfort; and

WHEREAS, The District is governed by the Lincoln-Way Community High School District 210 Board of Education; and

WHEREAS, The Illinois State Board of Education has placed Lincoln-Way Community High School District 210 on their 2015 Financial Watch List; and

WHEREAS, Lincoln-Way Community High School District 210 is not a State agency; and

WHEREAS, Under the Illinois Constitution, the Auditor General's authority to conduct audits is limited to "public funds of the State" and case law has interpreted that phrase to mean only those funds directly appropriated or otherwise authorized by the General Assembly following the Governor's preparation and submission of the State budget; and

WHEREAS, Section 5 of the Intergovernmental Cooperation Act provides that "one or more public agencies may contract with any one or more other public agencies to perform any governmental service, activity or undertaking or to combine, transfer, or exercise any powers, functions, privileges, or authority which any of the public agencies entering into the contract is authorized by law to perform ..."; and

WHEREAS, The General Assembly urges the Auditor General to conduct a performance audit of Lincoln-Way Community High School District 210; therefore, be it

RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE NINETY-NINTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that the Auditor General is directed to conduct a performance audit of Lincoln-Way Community High School District 210 by entering into an intergovernmental agreement with the District that sets forth the scope of the audit; and be it further

RESOLVED, That the performance audit include, but not be limited to, the following determinations:

1. the District's sources of revenue during Fiscal Years 2005 through 2015;

2. the District's expenditures, by broad category, during Fiscal Years 2005 through 2015;

3. the amount, purpose, and uses of General State Aid received during Fiscal Years 2005 through 2015;

4. whether, during Fiscal Years 2005 through 2015, the Board met its fiduciary responsibilities required by school board policy, including annually evaluating the Superintendent, annually reviewing the financial performance of the Board and the Superintendent and causing an audit to be made, adopting the annual financial plan of the Board, adopting a comprehensive long-term plan, and reviewing the Board's annual report on the outcomes of the District or any report submitted by the Superintendent; and

5. whether the Board and Superintendent are meeting their fiduciary responsibilities and ensuring compliance with the School Code and Board policies, including those related to the investment of school funds, procurements and contracts, construction activities, and budget transfers; and be it further

RESOLVED, That Lincoln-Way Community High School District 210 is responsible for paying the Auditor General's costs in conducting this audit; and be it further

RESOLVED, That the District, the State Board of Education, and any other entity having information relevant to this audit cooperate fully and promptly with the Auditor General's Office in its conduct; and be it further

RESOLVED, That the Auditor General commence this audit as soon as possible and report his findings and recommendations upon completion in accordance with Section 3-14 of the Illinois State Auditing Act; and be it further

RESOLVED, That a suitable copy of this resolution be delivered to the Auditor General.