Alton Mental Health and Developmental Center

REPORT DIGEST

ALTON MENTAL HEALTH AND DEVELOPMENTAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 0
Total last audit 0
Repeated from last audit 0

Release Date:
April 6, 2000

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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

There were no material findings of noncompliance disclosed during our audit tests. We commend the Center for maintaining an effective system of internal controls.

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. We also performed certain agreed upon procedures with respect to the accounting records of the Center to assist our single audit of the entire Department. Financial statements for the Department will be presented in that report.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were J.W. Boyle & Co., LTD.

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

ALTON MENTAL HEALTH AND DEVELOPMENTAL CENTER

COMPLIANCE AUDIT

For The Two Years Ended June 30, 1999

EXPENDITURE STATISTICS	FY 1999	FY 1998	FY 1997
Total Expenditures (All Appropriated Funds)	$22,260,531	$21,283,723	$19,728,051
OPERATIONS TOTAL % of Total Expenditures Personal Services % of Operations Expenditures Average No. of Employees Average Salary Per Employee	$22,257,131 100% $16,228,287 72.9% 420 $38,639	$21,280,923 100% $15,953,124 75.0% 411 $38,816	$19,724,651 100% $15,310,308 77.6% 414 $36,981
Other Payroll Costs (FICA, Retirement) % of Operations Expenditures	$3,257,001 14.6%	$2,711,816 12.7%	$1,793,725 9.1%
Contractual Services % of Operations Expenditures	$1,690,604 7.6%	$1.495,321 7.0%	$1,568,354 8.0%
All Other Items % of Operations Expenditures GRANTS TOTAL % of Total Expenditures	$1,081,239 4.9% $3,400 0.02%	$1,120,662 5.3% $2,800 0.01%	$1,052,264 5.3% $3,400 0.02%
Cost of Property and Equipment Cost of Inventories on hand	$48,903,473 $229,103	$48,520,792 $224,334	$33,587,775 $212,001

SELECTED ACTIVITY MEASURES	FY 1999	FY 1998	FY 1997
Average Number of Residents	156	154	157
Ratio of Employees to Residents	2.69/1	2.67/1	2.64/1
Cost Per Year Per Resident	*	$176,004	$162,960

* The Department had not calculated at the close of fieldwork.

FACILITY DIRECTOR

During Audit Period: Mr. Karl Kruckeberg
Currently: Mr. Karl Kruckeberg