Details Scarce On Summit Hill 161 Forensic Audit

FRANKFORT, IL — In February, the Summit Hill 161 Board of Education unanimously authorized the superintendent to contract with a licensed audit firm and conduct a forensic audit, according to board documents from the district. Since that meeting, details have been scarce on why the forensic audit is needed.

According to minutes from the Feb. 17 meeting, the forensic audit is to be done "at the direction of legal counsel and the superintendent" and the cost should not exceed $50,000 without board approval.

Patch filed a public records request with the district, asking for board packet documents from the Feb. 17 meeting. Board packet documents typically provide board members with more details on agenda items.

The district provided the board packet, and for the agenda item of the forensic audit, the packet states: "New Business, Audit Engagement, this item was added by Mr. Marron."

There are no additional details given. In the audio recording of the meeting, no reason was given on why the forensic audit is being done.

Patch also asked for documents corresponding to audit engagement or the licensed audit firm conducting a forensic audit or the contract with the licensed audit firm for its services. The public records request was denied, and the district cited exemptions of: "5 ILCS 140/7 1 (d)(ii)(vii) and 5 ILCS 140/7 1(m)."

According to the Illinois General Assembly website, the records request was denied due to the following exemptions:

"Records in the possession of any public body created in the course of administrative enforcement proceedings, and any law enforcement or correctional agency for law enforcement purposes, but only to the extent that disclosure would: interfere with active administrative enforcement proceedings conducted by the public body that is the recipient of the request; obstruct an ongoing criminal investigation by the agency that is the recipient of the request."

and:

"Communications between a public body and an attorney or auditor representing the public body that would not be subject to discovery in litigation, and materials prepared or compiled by or for a public body in anticipation of a criminal, civil or administrative proceeding upon the request of an attorney advising the public body, and materials prepared or compiled with respect to internal audits of public bodies."

Patch reached out to superintendent Barb Rains, and she had no comment at this time.