REPORT DIGEST

 

WILLIAM A. HOWE DEVELOPMENTAL CENTER

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       1

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

 

 

 

SYNOPSIS
  • The Center did not maintain comprehensive, formal, written policies and procedures to govern Trust Fund Activities.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

                              WILLIAM A. HOWE 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)

$45,951,014

$45,598,421

$43,892,870

OPERATIONS TOTAL

% of Total Expenditures

$45,939,514

99.9%

$45,586,921

99.9%

$43,861,616

99.9%

Personal Services

% of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

$33,187,645

72.2%

945

$35,119

$32,981,074

72.3%

866

$38,084

$31,332,005

71.4%

848

$36,948

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$7,034,397

15.3%

$6,969,170

15.3%

$6,584,691

15.0%

Contractual Services

% of Operations Expenditures

$4,273,817

9.3%

$4,109,440

9.0%

$4,502,047

10.2%

Commodities

% of Operations Expenditures

$913,947

1.9%

$983,571

2.1%

$910,418

2.1%

All Other Items

% of Operations Expenditures

$529,708

1.2%

$543,666

1.2%

$532,455

1.2%

GRANTS TOTAL

% of Total Expenditures

$11,500

.1%

$11,500

.1%

$31,254

.1%

  • Cost of Property and Equipment

  • Cost of Inventories on hand

$52,626,408

$312,744

$48,568,976

$309,218

$46,214,570

$285,820

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

465

404

381

! Ratio of Employees to Residents

2.03/1

2.14/1

2.23/1

! Cost Per Year Per Resident

*

$150,737

$133,097

*Department had not calculated at the close of fieldwork.

FACILITY DIRECTOR(S)

Currenty: Jay Canna, Acting (10/23/03 to present)

During Audit Period: David Piotrowski, Acting (1/1/02 to 10/22/03), Director (7/1/01 to 12/31/02): Kathleen Muniz

 

 

 

 

 

 

 

 

 

 

Insufficient controls over Trust Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

Inadequate Controls over Residential Trust Funds

The Center did not maintain comprehensive, formal, written policies and procedures over the Residents Trust Fund Activities. During our review of the Trust Fund Activities, we noted the following:
  • 31 Trust Fund Orders had been open for 6 to 290 days.
  • Four instances where affidavits signed by the designated employee were used as support documentation instead of the actual receipts.
  • One instance where the same receipt was used as supporting documentation for two different Trust Fund orders.
  • Five of 25 (20%) items tested were included on the Commission detailed property listing; however, the Commission no longer maintained the items. (Finding 3, page 10-11)

We recommended the Center review the procedures involving the disbursement of funds.

The Center concurred and will review and enhance the internal controls over the Trust Funds.

Mr. Robert Schneider, Business Office Administrator, provided the Center’s responses.

 

AUDITORS' OPINION

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 with the financial audit of the entire Department. Financial statements for the Department will be presented in that report.

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Duffner & Company, P.C.