REPORT DIGEST

MID-AMERICA MEDICAL DISTRICT COMMISSION

COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2014

Release Date:  February 19, 2015

FINDINGS THIS AUDIT:  3

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 0 -- 0
Category 2:  1 -- 1 -- 2
Category 3:  0 -- 1 -- 1
TOTAL:  1 -- 2 -- 3

FINDINGS LAST AUDIT: 4

Category 1:	Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State laws
and regulations (material noncompliance).
Category 2:	Findings that are significant
deficiencies in internal control and
noncompliance with State laws and regulations.
Category 3:	Findings that have no internal
control issues but are in noncompliance with
State laws and regulations.

State of Illinois, Office of the Auditor
General
WILLIAM G. HOLLAND, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, Iles Park
Plaza, 740 E. Ash Street, Springfield, IL
62703
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (14-1) The Commission failed to comply with
training requirements of the Open Meetings
Act.
• (14-3) Commission members were not required
to file economic interest statements.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH THE OPEN MEETINGS ACT

The Commission did not comply with training
requirements of the Open Meetings Act (Act).

During testing, the auditors noted the
Commission did not designate and report to the
Public Access Counselor members to receive
training on compliance with the Act on behalf
of the Commission. As a result, there were no
employees that received annual training on the
Act. (Finding 1, page 9)

We recommended the Commission review the
requirements of the Act and implement controls
to ensure compliance with all provisions of
the Act.

The Commission accepted the recommendation and
stated it will review the requirements of the
Open Meetings Act and additionally designate
one member of the Commission to receive Open
Meetings Act compliance training on an annual
basis.

FAILURE TO FILE ECONOMIC INTEREST STATEMENTS

The Commission did not require its members to
file economic interest statements in FY13 and
FY14.

Auditors noted 7 of 11 (64%) Commission
members did not file an economic interest
statement during FY13 and 11 of 14 (79%)
Commission members did not file an economic
interest statement during FY14.   The
Commission members who did file economic
interest statements during the examination
period did so as a result of their employment
with other State agencies.  (Finding 3, page
12)

We recommended the Commission file economic
interest statements as required by the
Illinois Governmental Ethics Act.

The Commission accepted the recommendation and
stated the leadership of the Commission will
take measures to ensure that all members of
the Mid-America Medical District Commission
file economic interest statements with the
Secretary of the State by May 1 of each year.

OTHER FINDING

The remaining finding pertains to the
Commission not being fully seated.  We will
review the Commission’s progress towards the
implementation of our recommendations in our
next engagement.

AUDITOR’S OPINION

We conducted a compliance examination of the
Commission as required by the Illinois State
Auditing Act.  The Commission has no funds
that require an audit leading to an opinion of
financial statements.

WILLIAM G. HOLLAND
Auditor General

WGH:jv

AUDITORS ASSIGNED

This examination was performed by the Office
of the Auditor General’s staff.