REPORT DIGEST

DEPARTMENT OF VETERANS’ AFFAIRS

ILLINOIS VETERANS’ HOME AT LASALLE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit                          0

Total last audit                          0

Repeated from last audit           0

Release Date:

April 13, 2005

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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

      There were no material findings of noncompliance disclosed during our testing.  We commend the Home for maintaining effective internal controls.

AUDITORS' OPINION

      We conducted a compliance attestation examination of the Home as required by the Illinois State Auditing Act.  We also performed certain agreed-upon procedures with respect to the records of the Home to assist in our compliance attestation examination of the entire Department of Veterans' Affairs.  We have not audited any financial statements of the agency for the purpose of expressing an opinion because the agency does not, nor is it required to, prepare financial statements. 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLK:pp

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors for this period were Bronner Group, LLC.

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

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!  Total Expenditures (All Funds)⁽¹⁾...........

$8,076,799

$7,972,776

$7,483,291

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

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

$8,076,396

100%

$7,943,679

99.6%

$7,453,291

99.6%

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

           % of Operations Expenditures.......

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

$5,233,909

64.80%

132

$5,123,602

64.50%

132

$4,783,343

64.18%

131

         Other Payroll Costs (FICA, Retirement)......................................

           % of Operations Expenditures.......

$1,096,171

13.57%

$1,109,509

13.97%

$1,018,374

13.66%

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

           % of Operations Expenditures.......

$1,040,517

12.88%

$1,093,591

13.77%

$905,722

12.15%

         Locally Held Fund.....................................

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

$60,098

.75%

$43,344

.54%

$105,838

1.42%

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

           % of Operations Expenditures……………

$645,701

8.00%

$573,633

7.22%

$640,014

8.59%

  NON-APPROPRIATED FUNDS

      Veterans' Affairs Library Grant Fund (775)

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

$403

0%

$29,097

.40%

$30,000

.40%

!  Cost of Property and Equipment............

$11,464,918

$11,380,286

$10,589,923

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

!       Average Number of  Employees...................................

!       Average Number of Residents – Skilled Care................

!       Ratio-Average Number of Employees to Residents – Skilled Care...........................................................

!       Estimated Cost Per Year Per Resident - Skilled Care.....

132

109

1.21 to 1

$70,127

132

111

1.19 to 1

$70,409

HOME ADMINISTRATOR(S)

During Audit Period:  James W. Arrington

Currently:  James W. Arrington