REPORT DIGEST

CHESTER

MENTAL HEALTH CENTER

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2005

Summary of Findings:

Total this examination                1

Total last examination                0

Repeated from last examination  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 perform independent inventory counts at fiscal year end.

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

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

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

$34,121,910

$32,859,715

$33,116,993

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

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

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

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

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

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

$34,117,310

99.99%

$25,003,702

73.29%

518

$48,270

$32,854,915

99.99%

$24,483,035

74.52%

494

$49,561

$33,112,193

99.99%

24,493,903

73.97%

468

$52,337

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

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

$5,688,575

16.67%

$5,109,809

15.55%

$5,562,953

16.80%

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

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

$2,581,279

7.57%

$2,370,077

7.21%

$2,205,504

6.66%

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

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

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

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

$843,754

2.47%

$4,600

.01%

$891,994

2.72%

$4,800

.01%

$849,833

2.57%

$4,800

.01%

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

·         Cost of Inventories on hand..................................

$32,612,874

$300,054

$31,654,251

$360,707

$30,031,490

$490,556

SELECTED ACTIVITY MEASURES

FY2005

FY2004

FY2003

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

281

278

275

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

1.84 to 1

1.78 to 1

1.70 to 1

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

*

$162,083

$153,164

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

FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S)

     During Audit Period: Brian Thomas, MSA

     Currently:  Brian Thomas, MSA

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE SEGREGATION OF DUTIES

     The Center did not perform independent inventory counts at fiscal year end.

     The Center’s pharmacy and general store personnel maintain custody over inventories and performed inventory counts.  Inventories of pharmacy and general stores commodities totaled $208,097 and $91,957 at June 30, 2005 and $259,536 and $152,610 at June 30, 2004, respectfully.

     According to Center management, the lack of an independent count was due to staffing vacancies.  (Finding 1, page 8.)

    The Center accepted our recommendation.

    Mr. Brian Thomas, Hospital Administrator provided the Center’s responses to our finding and recommendation.

AUDITORS' OPINION

      We conducted a special limited compliance attestation engagement of the Center as required by the Illinois State Auditing Act.  The Center is not required to prepare financial statements.  The financial statements are prepared on a Department wide basis.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:MKL:pp

SPECIAL ASSISTANT AUDITORS

   Our Special Assistant Auditors were Glass and Shuffett, LTD.