REPORT DIGEST

ELISABETH LUDEMAN DEVELOPMENTAL CENTER

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2005

Summary of Findings:

Total this audit                         1

Total last audit                         1

Repeated from last audit           0

Release Date:

June 13, 2006 

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 is also available on

the worldwide web at

http://www.state.il.us/auditor

SYNOPSIS

·        The Center did not conduct employee performance evaluations in accordance with administrative and Center policies.

{Expenditures and Activity Measures are summarized on the reverse page.}

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

·         Total Expenditures (All Appropriated Funds).........................................................

$38,261,741

$35,094,237

$33,882,987

     OPERATIONS TOTAL..................................

         % of Total Expenditures........................

$38,237,041

99.9%

$35,069,149

99.9%

$33,857,387

99.9%

         Personal Services...................................

            % of Operations Expenditures...........

            Average No. of Employees...............

            Average Salary Per Employee...........

$28,262,768

73.9%

655

$43,149

$26,297,911

75.0%

665

$39,546

$25,001,432

73.8%

677

$36,930

         Other Payroll Costs (FICA, Retirement)..

            % of Operations Expenditures...........

$6,478,747

16.9%

$5,258,408

15.0%

$5,341,891

15.8%

         Contractual Services...............................

            % of Operations Expenditures...........

$2,659,580

7.0%

$2,670,325

7.6%

$2,734,237

8.1%

         Commodities...................................................

            % of Operations Expenditures.......................

$572,695

1.5%

$575,067

1.6%

$597,347

1.8%

         All Other Items......................................

            % of Operations Expenditures...........

$263,251

0.7%

$267,438

0.8%

$182,480

0.5%

     GRANTS TOTAL..........................................

         % of Total Expenditures.........................

$24,700

0.1%

$25,088

0.1%

$25,600

0.1%

·         Cost of Property and Equipment.................

$29,730,407

$27,625,504

$27,187,907

SELECTED ACTIVITY MEASURES (not examined)

FY 2005

FY 2004

FY2003

·         Average Number of Residents.............................

429

435

438

·         Ratio of Employees to Residents...........................

1.53/1

1.53/1

1.55/1

·         Cost Per Year Per Resident.................................

*

$119,816

$113,344

*          (Department had not calculated at the close of fieldwork)

FACILITY DIRECTOR(S)

     During Audit Period:  David I. Decker

     Currently:  David I. Decker

Nine of fifty (18%) personnel files tested did not contain performance evaluations that were completed timely

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

UNTIMELY PERFORMANCE EVALUATIONS

      The Elisabeth Ludeman Developmental Center did not conduct employee performance evaluations in accordance with administrative and Center policies.

      Nine of fifty (18%) personnel files tested did not contain performance evaluations that were completed in a timely manner.  The evaluations were signed from 30 to 206 days after the employee’s anniversary date.

(Finding 1, page 9)

      The Center agreed with our recommendation to comply with existing policies by performing annual performance evaluations in a timely manner.

AUDITORS’ OPINION

      We conducted a compliance audit of the Center as required by the Illinois State Auditing Act.  This was a limited scope compliance audit.  The Center’s accounting records will be covered by the audit of the entire Department of Human Services.  Financial statements for the Department will be presented in that report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:drh

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors for this audit were De Raimo Hillger & Ripp.