HR0513 99TH GENERAL ASSEMBLY

HR0513 LRB099 12417 GRL 35949 r

HOUSE RESOLUTION

WHEREAS, East Moline School District 37 is a public school district in the State of Illinois; and

WHEREAS, The Board of Education, the governing body of the District, enacts policies and plays an integral role in overseeing the activities and operations of the district; and

WHEREAS, Concerned citizens have raised questions concerning the District's expenditures of public moneys; and

WHEREAS, East Moline School District 37 is not a State agency; and

WHEREAS, The Illinois Constitution limits the Auditor General's audit authority 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, The Intergovernmental Cooperation Act allows 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 wishes for the Auditor General to conduct a performance audit of East Moline School District 37; 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 East Moline School District 37 by entering into an intergovernmental agreement with the District that sets forth the scope of the audit; and be it further

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

(1) the District's sources of revenues during Fiscal Years 2011 through 2015;

(2) the District's expenditures, by broad category, during Fiscal Years 2011 through 2015;

(3) the amount, purpose, and uses of General State Aid;

(4) whether, during Fiscal Years 2011 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 the District 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 the provisions of the Illinois State Auditing Act; and be it further

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