REPORT DIGEST

 

CLYDE L. CHOATE MENTAL HEALTH AND DEVELOPMENTAL CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        0

Total last audit                        0

Repeated from last audit         0

 

Release Date:

May 20, 2004

 

 

 

 

 

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 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 special limited scope compliance and agreed-upon procedures testing. We commend the Center for maintaining an effective system of internal controls.

We conducted a limited scope 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 financial 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 KEMPER CPA GROUP, LLC.

 

 

 

 

 

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

CLYDE L. CHOATE MENTAL HEALTH AND DEVELOPMENTAL CENTER

                                            COMPLIANCE AUDIT

                                For The Two Years Ended June 30, 2003

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$31,985,202

$31,897,466

$31,263,751

OPERATIONS TOTAL

                % of Total Expenditures

        Personal Services

                % of Operations Expenditures

Average No. Of Employees

Average Salary Per Employee

$31,903,602

99.74%

$23,499,686

73.66%

489

$48,057

$31,843,421

99.83%

$23,355,650

73.35%

560

$41,707

$31,181,651

99.74%

$23,176,077

74.33%

571

$40,589

        Other Payroll Costs (FICA, Retirement)

                % of Operations Expenditures 9;

$5,018,358

15.73%

$4,934,726

15.50%

$4,834,632

15.50%

        Contractual Services

                % of Operations Expenditures 9;

$1,906,469

5.98%

$2,008,484

6.31%

$1,729,688

5.55%

        All Other Items

                % of Operations Expenditures

 

GRANTS TOTAL

        % of Total Expenditures

$1,479,089

4.63%

 

$81,600

0.26%

$1,544,561

4.84%

 

$54,045

0.17%

$1,441,254

4.62%

 

$82,100

0.26%

  • Cost of Property and Equipment

  • Cost of Inventories on hand

$48,681,097

$390,543

$47,143,818

$309,470

$45,183,923

$336,604

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

279

273

257

! Ratio of Employees to Residents

1.8 to 1

2.1 to 1

2.2 to 1

! Cost Per Year Per Resident

*

$155,396

$156,855

* The Department had not calculated these figures as of the end of fieldwork.

CENTER DIRECTOR(S)

During Audit Period: Ms. Lean Taylor, Center Director (through September 21, 2003)

Currently: Ms. Janice Farmer, Center Director (beginning September 22, 2003)