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.