REPORT DIGEST

ILLINOIS HEALTH CARE COST CONTAINMENT COUNCIL

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2000

Summary of Findings:

Total this audit 2

Total last audit 3

Repeated from last audit 1

Release Date:
March 14, 2001

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217) 782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

 

 

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 
  • The Council did not properly record equipment property transactions.

 

 

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

 

 

ILLINOIS HEALTH CARE COST CONTAINMENT COUNCIL
FINANCIAL AND COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000
EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Funds)

$1,289,310

$1,205,981

$1,253,859

Operations

% of Total Expenditures

$1,163,744

90.26%

$1,025,944

85.07%

$1,005,268

80.17%

Personal Services
% of Operations Expenditures
Average No. of Employees

$634,961
54.56%
19

$564,435
55.02%
19

$531,393
52.86%
20

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$130,987
11.26%

$117,972
11.50%

$ 95,271
9.47%

Contractual Services
% of Operations Expenditures

$64,916
5.58%

$75,565
7.36%

$82,737
8.23%

Outpatient Collection
% of Operations Expenditures

$229,036
19.68%

$174,325
16.99%

$198,198
19.72%

All Other Operations Items
% of Operations Expenditures

$103,844
8.92%

$93,647
9.13%

$97,669
9.72%

Special Studies

% of Total Expenditures

$125,566

9.74%

$180,037

14.93%

$248,591

19.83%

Cost of Property and Equipment

$698,040

$768,017

$623,437
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Special Studies Issued

4

0

8

Special Studies Receipts

$11,235

0

$36,690

Data Sets Issued

71

95

97
Data Sets Receipts

$114,350

$209,840

$170,750
AGENCY DIRECTOR(S)

During Audit Period: Joseph A. Bonefeste (7/1/98 to 12/99) Lenell Gwin-Beaty (From 12/99)
Currently: Lenell Gwin-Beaty
 

 

 

 

 

 

 

Equipment/property discrepancies

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

IMPROPER RECORDING OF EQUIPMENT PROPERTY

The Council did not properly record equipment property transactions.

Some of the discrepancies noted during our testing follow:
  • A fixed asset report listed deletions totaling $7,497 as transferred to the State warehouse for which supporting documentation could not be located,
  • Computer equipment totaling $8,239 could not be located, and
  • An item totaling $525 was located in Chicago but listed on Springfield property listing.

The Fiscal Control and Internal Auditing Act requires agencies to establish and maintain fiscal and administrative controls to safeguard property against loss and misappropriation. (Finding 00-1, pages 10-11)

Council officials agreed with our recommendation to implement the necessary controls to properly and timely record assets as well as closely monitor the physical existence of these assets.

OTHER FINDING

The remaining finding is less significant. We will review progress toward implementation of all our recommendations in our next compliance audit.

AUDITORS' OPINION

Our auditors state that the June 30, 2000 and 1999 financial statements for the Special Studies Fund are fairly presented in all material respects.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:ROQ:ak

SPECIAL ASSISTANT AUDITORS
Our special assistant auditors for this audit were Wolf & Company LLP.