REPORT DIGEST

ROSELAND COMMUNITY MEDICAL DISTRICT
COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED DECEMBER 31, 2024

Release Date:  January 27, 2026

FINDINGS THIS AUDIT: 2

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

FINDINGS LAST AUDIT: 4

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(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

• (24-01) The Roseland Community Medical
District Commission failed to comply with
the Roseland Community Medical District
Act.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH THE ROSELAND COMMUNITY
MEDICAL DISTRICT ACT

The Roseland Community Medical District
Commission (Commission) failed to comply
with the Roseland Community Medical
District Act (Act).

During testing, we noted two of ten (20%)
Commissioners appointed during the
examination period did not take an oath of
office (Finding 1, pages 9-10). This
finding has been reported since 2016.

We recommended the Commission ensure each
Commissioner takes an oath of office upon
appointment.

The Commission agreed with this
recommendation.

OTHER FINDING

The remaining finding pertains to
commission member vacancies. We will review
the Commission’s progress towards the
implementation of our recommendation in our
next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the Commission
for the two years ended December 31, 2024,
as required by the Illinois State Auditing
Act.  The accountants stated the Commission
complied, in all material respects, with
the requirements described in the report.

This State compliance examination was
conducted by the Office of the Auditor
General’s staff.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:SDW