REPORT OF THE AUDIT
COMMITTEE
October 8, 2008
The Honorable,
The Board of Commissioners of
ATTENDANCE
|
Present: |
Chairman Daley, Vice Chairman Goslin, Commissioners Ex-Officio
Members: Laura A. Burman – Cook County
Auditor; and Donna L.
Dunnings – Chief Financial Officer, Bureau of Finance (2) |
|
Absent: |
Commissioner Maldonado (1) |
|
Also
Present: |
Commissioner Collins (1); Alexis A. Herrera – Chief
Financial Officer, Office of the Sheriff; Lisa M. Walik – Director,
Department of Risk Management; – John Morales – Cook County Comptroller;
Wasiu Fashina – Chief Financial Officer, Clerk of the Circuit Court and David
Small – Interim Chief Executive Officer, Cook County Health and Hospitals System |
Court
Reporter: Anthony W. Lisanti, C.S.R.
Ladies and
Gentlemen:
Your Audit
Committee of the Board of Commissioners of Cook County met pursuant to notice
on
Chairman Daley entered into the record questions pertaining
to various items on the agenda. (see
attached).
Commissioner Quigley stated his intention to submit
questions at a later date.
Your Committee
has considered the following items and upon adoption of this report, the
recommendations are as follows:
|
294136 |
MOTOR FUEL TAX FUND AUDIT REPORT NUMBER 38. Transmitting
a Communication, dated April 11, 2008 from Rupert F. Graham, Jr., P.E., Superintendent of Highways: Submitting the Motor Fuel Tax Fund Audit Report Number 38
completed by the Illinois Department of Transportation for the County Fiscal
Years 2005 and 2006, beginning December 1, 2004 and ending November 30,
2006. This audit covers the The Illinois Department of Transportation is authorized to
conduct an audit of the Cook County Motor Fuel Tax Fund by the Road, Bridge
and Other Related Laws of Illinois, under the citations of ILCS 5/5-701.0
through 701.16, ILCS 5/5-402.0, and 30 ILCS 235/0.01 through 235/8. *Referred to the
Audit Committee on May 20, 2008. |
Commissioner Quigley,
seconded by Commissioner Butler, moved to receive and file Communication Number
294136. The motion carried.
|
294145 |
INDEPENDENT AUDITOR’S REPORT OF THE FINANCIAL
STATEMENTS. Transmitting a
Communication, dated May 6, 2008 from Maria Pappas, Cook County Treasurer: Submitting herewith a copy of the Independent Auditor’s
Report of the financial statements of the Cook County Treasurer’s Office as
of November 30, 2007 and 2006. *Referred to the
Audit Committee on May 20, 2008. |
Commissioner Quigley,
seconded by Commissioner Butler, moved to receive and file Communication Number
294145. The motion carried.
|
295908 |
CLERK OF THE CIRCUIT COURT, Transmitting a communication,
dated August 18, 2008, by Dorothy Brown, Clerk of the Circuit Court: Please find the submitted Fiscal Year 2007 Independent
Auditor Report, which includes the Report of Independent Accountants on
Compliance and Internal Controls for the Office of the Clerk of the Circuit
Court. Please accept this report and
refer it to the Cook County Audit Committee for review. * Referred to the
Audit Committee on September 3, 2008. |
Commissioner Gorman asked if the report contained any
findings.
Laura Burman, Cook County Auditor, replied that one finding is
detailed on page 36. The auditors
observed unreconciled differences in liability accounts. The differences are being rectified.
Chairman Daley asked for a further explanation regarding
management’s statement that a staff shortage is the reason why the Clerk of the
Circuit Court was not able to reconcile the discrepancies between general
ledgers and auxiliary ledgers.
Wasiu Fashina, Chief Financial Officer, Clerk of the Circuit
Court, stated the 40 budgeted positions in the Accounting & Bookkeeping
division for Fiscal Year 2008 are not all Certified Public Accountant positions.
The ledger discrepancy problem goes back
many years, and has proven difficult to solve.
Staff must go to the record storage warehouse to locate old documents. They will continue working on this problem.
Commissioner Quigley, seconded
by Commissioner Butler, moved to receive and file Communication Number 295908. The motion carried.
|
296222 |
INDEPENDENT AUDITOR’S REPORT – SHERIFF’S OFFICE. Transmitting a Communication, dated August
20, 2008 from Thomas J. Dart, Sheriff of Cook County by Alexis A. Herrera,
Chief Financial Officer: Submitting the Independent Auditor’s Report dated July 21,
2008 from Sam Macaluso & Associates, Inc., Certified Public Accountants
for the period ending November 30, 2007.
This audit contains a Statement of Revenues Collected, Expenditures
Paid and Changes in Fund Balances for the Federal Equitable Sharing Program
and the State Equitable Sharing Program administered by the Cook County
Sheriff’s Office. *Referred to the
Audit Committee on September 17, 2008. |
Vice Chairman Goslin,
seconded by Commissioner Schneider, moved to receive and file Communication
Number 296222. The motion carried.
|
296224 |
COOK COUNTY’S HEALTH FACILITIES FINANCIAL STATEMENTS FOR
FISCAL YEAR ENDED NOVEMBER 30, 2007.
Transmitting a Communication, dated September 15, 2008 from Donna L.
Dunnings, Chief Financial Officer, Bureau of Finance: Subject: Health Facilities Financial Statements
for the Fiscal Year ended November 30,
2007 Submitting herewith a copy of *Referred to the
Audit Committee on September 17, 2008. |
Chairman Daley informed the Committee that this report is
also before the Audit Committee of the Cook County Health and Hospitals System
Board.
Commissioner Goslin asked for an explanation about the
statistics showing a decline in the number of patients who were using
David Small, Interim Chief Executive Officer of the Cook
County Health and Hospitals System, replied that after the Board of
Commissioners approved a substantially reduced budget for the system at that
time, the resulting cutback in services caused the decline in patient census
numbers. He further observed that average length of hospital stays is declining
as part of a national trend.
John Morales, Cook County Comptroller, discussed ongoing
efforts to improve the reporting capability of the JD Edwards financial
management system. It is his belief that the software is not being utilized to
its fullest capacity in the Health and Hospital System. To improve the program
may require an additional cost.
Commissioner Collins said she is reluctant to approve any
more spending on technology-related initiatives until cost savings from
previous projects are documented.
Vice Chairman Goslin,
seconded by Commissioner Butler, moved to receive and file Communication Number
296224. The motion carried.
|
296225 |
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) FOR THE
FISCAL YEAR ENDED NOVEMBER 30, 2007.
Transmitting a Communication, dated September 15, 2008 from Donna L.
Dunnings, Chief Financial Officer, Bureau of Finance: Subject: Comprehensive Annual Financial Report
(CAFR) for the Fiscal Year ended November
30, 2007 Submitting a copy of * Referred to the
Audit Committee on September 17, 2008. |
Chairman Daley stated the Management Letter that
traditionally accompanies the CAFR is not complete, and therefore it may be
appropriate to defer this matter.
Ms. Dunnings replied the Management Letter will be complete
by October 15, 2008.
Vice Chairman Goslin,
seconded by Commissioner Gorman, moved to defer consideration of Communication Number
296225. The motion carried.
|
296226 |
Subject: Submitting a copy of *Referred to the Audit
Committee on September 17, 2008. |
Commissioner Gorman inquired if there were any efforts to
reduce the number of claims identified in the Actuarial Analysis?
Lisa Walik, Director of the Department of Risk Management,
detailed the department’s ongoing efforts to reduce the number of incidents
that result in claims against the County’s Self-Insurance program.
Vice Chairman Goslin,
seconded by Commissioner Butler, moved to receive and file Communication Number
296226. The motion carried.
Commissioner Butler,
seconded by Vice Chairman Goslin, moved to adjourn the meeting. The motion carried and the meeting was
adjourned.
YOUR COMMITTEE
RECOMMENDS THE FOLLOWING ACTION
WITH REGARD TO THE
MATTERS NAMED HEREIN:
Communication Number 294136 Received
and Filed
Communication Number 294145 Received
and Filed
Communication Number 295908 Received
and Filed
Communication Number 296222 Received
and Filed
Communication Number 296224 Received
and Filed
Communication Number 296225 Deferred
Communication Number 296226 Received
and Filed
|
|
Respectfully
submitted, Audit
Committee xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx John P.
Daley, Chairman |
Attest:
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Matthew B.
DeLeon, Secretary
The transcript and audio recording for this meeting is
available from the Office of the Secretary to the Board,