REPORT OF THE AUDIT COMMITTEE

 

March 1, 2007

 

The Honorable,

The Board of Commissioners of Cook County

 

ATTENDANCE

 

Present:

Chairman Daley, Vice Chairman Goslin, Commissioners Butler, Gorman, Maldonado, Quigley and Schneider (7)

 

Ex-Officio Member:  Laura A. Burman – Cook County Auditor (1)

 

Absent:

None.

 

Ex-Officio Member:  Donna Dunnings* – Chief Financial Officer (1)

 

Also Present:

Commissioner Anthony J. Peraica; Patrick T. Driscoll, Jr. – Deputy State’s Attorney, Chief, Civil Actions Bureau; Jack Kelly – Chief Financial Officer, Sheriff’s Office; and Michael Ian Bender – Public Administrator of Cook County

 

Court Reporter:     Anthony W. Lisanti, C.S.R.

 

                              * Ex-Officio committee member Donna Dunnings was absent due to illness.

 

Ladies and Gentlemen:

 

            Your Audit Committee of the Board of Commissioners of Cook County met pursuant to notice on Thursday, March 1, 2007 at the hour of 12:00 P.M. in the Board Room, Room 569, County Building, 118 North Clark Street, Chicago, Illinois.

 

            Your Committee has considered the following items and upon adoption of this report, the recommendations are as follows:

 

283389

WRITE-OFF NON-COLLECTIBLE CHECKS-ESCROW TRUST AND FEES FUND.  Transmitting a Communication from Thomas J. Dart, Sheriff of Cook County, by Jack Kelly, Chief Financial Officer:

 

requesting permission to write-off non-collectible checks from the Escrow Trust and Fees Fund for the following years:

 

                          Year                                                                Amount

 

                          2000                                                               $   869.00

                          2001                                                               $   495.40

                          2002                                                               $1,045.80

                          2003                                                               $   575.40

                          2004                                                               $   925.60

                          2005                                                               $1,151.00

 

* Referred to the Audit Committee on 12/6/2006.

 

Commissioner Gorman asked about the annual amount of non-collectible checks presented for write-off by the Sheriff’s Office.

 

Jack Kelly, Chief Financial Officer for the Sheriff’s Office, responded that each year’s write-off request included groups of checks written in small amounts, such as $23 and $35.

 

Chairman Daley asked Mr. Kelly if the individuals who passed bad checks to the Sheriff appeared on any list so that checks would not be accepted from them in the future.

 

Mr. Kelly responded affirmatively, and stated that such a list is circulated among the cashiers at the Daley Center and at the courthouses.

 

Vice Chairman Goslin, seconded by Commissioner Butler, moved approval of Communication No. 283389.  The motion carried.

 

284402

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Estate, Fee, and Imprest Accounts, Public Administrator, Cook County, Illinois, for the period ended November 30, 2003.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

As a result of concerns raised by committee members on the perceived lack of identification, tracking and corrective action taken upon findings, particularly those findings that continue to be repeated, Chairman Daley suggested that the committee make a motion to develop a schedule under which findings are monitored and reported upon at regular intervals to the committee so that corrective action is taken. 

 

Ms. Burman stated that a system could be developed to look at each recommendation and the estimated date of completion.  Her office would follow-up and report back to the Chairman within thirty (30) days.

 

Vice Chairman Goslin, seconded by Commissioner Quigley, moved to direct the Auditor to develop a procedure whereby the Committee will receive monthly status reports regarding management compliance measures taken in response to audit findings and recommendations.  The motion carried.

 

Commissioner Peraica requested information in writing from Michael Ian Bender, Public Administrator, regarding preliminary report findings from an independent audit.

 

Mr. Bender responded that he will provide this information upon completion of the pending report.

 

Vice Chairman Goslin, seconded by Commissioner Butler, moved to receive and file Communication No. 284402.  The motion carried.

 

284403

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Office of the Public Guardian, Cook County, Illinois, for the period ended November 30, 2004.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Maldonado, moved to receive and file Communication No. 284403.  The motion carried.

 

284404

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Inmate Welfare Fund, Department of Corrections, Cook County, Illinois, for the period ended November 30, 2003.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Quigley, moved to receive and file Communication No. 284404.  The motion carried.

 

284405

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Inmate Trust and Petty Cash Funds, Department of Corrections, Cook County, Illinois, for the period ended November 30, 2003.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Commissioner Peraica requested that Jack Kelly report back to the Audit Committee on the status of the reconciliation against Aramark’s records for this account.

 

Mr. Kelly responded that he would report back to the Committee on this subject.

 

Vice Chairman Goslin, seconded by Commissioner Maldonado, moved to defer consideration of Communication No. 284405.  The motion carried.

 

284406

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

 

submitting herewith a copy of the financial report of the Commissary Fund, Department of Corrections, Cook County, Illinois, for the period ended November 30, 2003.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Quigley, moved to receive and file Communication No. 284406.  The motion carried.

 

284407

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Surplus Vehicle Sales, Sheriff’s Office, Cook County, Illinois, for the period ended November 30, 2003.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Schneider, moved to receive and file Communication No. 284407.  The motion carried.

 

284408

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Fees and Trust Funds, Sheriff’s Court Services Division, Civil Process Division and Administrative and Support Services Department, Cook County, Illinois, for the period ended November 30, 2003.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Schneider, moved to receive and file Communication No. 284408.  The motion carried.

 

284409

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Animal Control Department, Cook County, Illinois, for the period ended November 30, 2004.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

 

Vice Chairman Goslin, seconded by Commissioner Maldonado, moved to receive and file Communication No. 284409.  The motion carried.

 

284410

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Miscellaneous Revenue Account, County Department of Highways, Cook County, Illinois, for the period ended November 30, 2005.

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Maldonado, moved to receive and file Communication No. 284410.  The motion carried.

 

284411

OFFICE OF THE COUNTY AUDITOR, by Laura A. Burman, C.P.A., Cook County Auditor, transmitting a Communication, dated January 2, 2007:

 

submitting herewith a copy of the financial report of the Real Estate and Property Management Division, Bureau of Administration, Cook County, Illinois, for the period ended November 30, 2005. 

 

Please accept this report and refer it to the Audit Committee for review.

 

* Referred to the Audit Committee on 01/23/2007.

 

Vice Chairman Goslin, seconded by Commissioner Schneider, moved to receive and file Communication No. 284411.  The motion carried.

 

The following person offered testimony during the meeting:

 

1.         George Blakemore, Concerned Citizen

 

Vice Chairman Goslin moved to adjourn the meeting, seconded by Commissioner Schneider.  The motion carried and the meeting was adjourned.

 

 

YOUR COMMITTEE RECOMMENDS THE FOLLOWING ACTION WITH REGARD

TO THE MATTERS NAMED HEREIN:

 

Communication Number 283389                           Approved

 

Communication Number 284402                           Received and Filed

 

Communication Number 284403                           Received and Filed

 

Communication Number 284404                           Received and Filed

 

Communication Number 284405                           Deferred

 

Communication Number 284406                           Received and Filed

 

Communication Number 284407                           Received and Filed

 

Communication Number 284408                           Received and Filed

 

Communication Number 284409                           Received and Filed

 

Communication Number 284410                           Received and Filed

 

Communication Number 284411                           Received and Filed

 

 

 

 

Respectfully submitted,

Audit Committee

 

 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

John P. Daley, Chairman

 

 

 

Attest:

 

 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

Matthew B. DeLeon, Secretary

 

 

The transcript for this meeting is available from the Office of the Secretary to the Board, 118 North Clark Street, Room 567, Chicago, IL 60602.