REPORT DIGEST

MEDICAL DISTRICT COMMISSION

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 3
Total last audit 3
Repeated from last audit 0

Release Date:
April 26, 2001

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at http://www.state.il.us/auditor

  

SYNOPSIS

 
  • The Commission did not have adequate controls over payment and accrual of overtime and compensatory time.

 

{Expenditures and Activities are summarized on the reverse page.}

 

 

 

 

MEDICAL DISTRICT COMMISSION FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY2000

FY 1999

FY 1998
Total Expenditures

$4,969,046

$8,705,617

$5,718,902
Operations Total

$4,969,046

$8,705,617

$5,718,902
% of Total Expenditures

100%

100%

100%
Personal Services

$259,685

$192,242

$180,221
% of Total Expenditures

5.23%

2.21%

3.15%
Other Payroll Costs (FICA, Retirement)

$54,419

$39,534

$32,413
% of Total Expenditures

1.10%

.45%

.57%
Contractual Services

$263,449

$249,624

$ 7,533
% of Total Expenditures

5.30%

2.87%

.13%
Operation/Development of Chicago Technology Park

$107,755

$116,923

$201,294
% of Total Expenditures

2.17%

1.34%

3.52%
Property Acquisition/Demolition

$4,283,738

$8,107,294

$5,290,882
% of Total Expenditures

86.20%

93.13%

92.52%
All Other Operations Items

$ 0

$0

$6,559
% of Total Expenditures

0%

0%

.11%
Cost of Property and Equipment

$21,810,253

$18,274,488

$11,776,282
Employees
Full Time
Part Time and Contractual (approx.)


5
20


5
20


4
19
LOCALLY HELD & NON SHARED FUNDS STATISTICS

FY 2000

FY 1999

FY 1998
  • Revenues

$2,598,793

$2,196,833

$2,351,807
  • Expenditures

$2,576,034

$3,909,111

$3,882,935
  • Fund Balance as of June 30

$383,858

$361,099

$372,117
AGENCY DIRECTOR(S)
During Audit Period: Thomas E. Livingston
Currently: Thomas E. Livingston
 

 

 

 

 

$8,731 overpayment of employee overtime and compensatory time

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER PAYMENT OF OVERTIME AND COMPENSATORY TIME

The Commission paid compensatory time in violation of its policies and over paid one employee for overtime.

In two instances the Commission: (1) overpaid an employee by $270 for 13 hours of overtime, and (2) paid $8,461 to an employee for 407 hours in excess of the maximum hours allowed for compensatory time.

The Commission’s personnel procedures state the amount of overtime and compensatory time earned and allowed for the fiscal year, and that compensatory time cannot be carried forward from one year to another. (Finding 1, pages 12-13)

We recommended the Commission implement supervisory review of overtime and compensatory time calculations and monitor employee compliance with personnel procedures. Also, the Commission should seek reimbursement for overpaid monies.

Commission officials accepted our recommendation and stated they will assign personnel activities to be administered and reviewed by the fiscal office with regular meetings with the Executive Director. The Commission also noted it had subtracted from FY 01 compensatory time overtime hours paid in error.

OTHER FINDINGS

The remaining two findings were less significant and have been given attention by Commission management. We will review progress toward implementation of our recommendations in our next audit.

Mr. Thomas Livingston, Executive Director, provided the Commission’s responses.

AUDITORS’ OPINION

Our auditors stated the financial statements of the Commission's locally held and nonshared funds as of June 30, 2000 and June 30, 1999 and for the years then ended were fairly presented in all material respects.

___________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Pandolfi, Topolski, Weiss & Co., LTD. were our special assistant auditors.