REPORT DIGEST

JACKSONVILLE DEVELOPMENTAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2001

Summary of Findings:

Total this audit 1
Total last audit 1
Repeated from last audit 0

Release Date:
April 30, 2002

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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 Center did not record inventory transactions timely.

 

 

 

 

 

 

 

 

 

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

 

JACKSONVILLE DEVELOPMENTAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001
EXPENDITURE STATISTICS

FY 2001

FY 2000

FY 1999
Total Expenditures (All Appropriated Funds)
OPERATIONS TOTAL
% of Total Expenditures
Personal Services
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures
Contractual Services
% of Operations Expenditures
All Other Items
% of Operations Expenditures
GRANTS TOTAL
% of Total Expenditures
Cost of Property and Equipment
Cost of Inventories on hand

$24,568,634

$24,551,834
99.93%
$17,773,174
72.39%
487
$36,495
$3,712,952
15.12%
$1,223,463
4.98%
$1,842,245
7.51%
$16,800
0.07%
$37,519,044
$470,979

$23,746,149

$23,729,349
99.93%
$17,428,342
73.45%
490
$35,568
$3,583,361
15.10%
$1,196,584
5.04%
$1,521,062
6.41%
$16,800
0.07%
$36,355,888
$385,896

$23,697,213

$23,680,413
99.93%
$17,446,339
73.68%
505
$34,547
$3,541,000
14.95%
$956,526
4.04%
$1,736,548
7.33%
$16,800
0.07%
$36,355,892
$374,205
SELECTED ACTIVITY MEASURES

FY 2001

FY 2000

FY 1999
Average Number of Residents
Ratio of Employees to Residents
Cost Per Year Per Resident

231
2.1/1
*

249
2.0/1
$123,113

265
1.9/1
$110,851
* The Department of Human Services had not calculated at the close of fieldwork.
FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S)
During Audit Period: Michael A. Hurt
Currently: Michael A. Hurt
 

 

 

 

 

 

 

 

Inventory transactions were not recorded in the period they occurred

 

 

 

 

 

 

 

 

INTRODUCTION

The Illinois Department of Human Services (DHS) - Jacksonville Developmental Center (Center) is located at 1201 South Main Street, Jacksonville, Illinois. The Center was established in 1847 as the first mental health facility in the State of Illinois.

FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS

NEED TO IMPROVE TIMELINESS IN RECORDING INVENTORY TRANSACTIONS

The Center did not record the receipt and usage of inventory in the commodity control system in the correct period. We noted 855 FY00 inventory transactions and 269 FY01 inventory transactions were not recorded in the period that they occurred. As a result, the perpetual inventory system was overstated by $14,023 in FY00 and by $1,395 in FY01. (Finding 1, page 10)

We recommended that backup staff be designated, and all staff be properly trained and supervised to ensure that all commodity inventory transactions are recorded timely in the perpetual inventory system.

The Center responded it is now up-to-date with the entry of commodity inventory transactions and has established procedures, designated backup staff and is providing proper training to those staff.

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 records of the Center to assist our audit of the entire Department of Human Services. Financial statements for the Department are included in the audit report of the Department of Human Services – Central Office.

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WILLIAM G. HOLLAND, Auditor General

WGH:DCK:pp

SPECIAL ASSISTANT AUDITORS

The audit was conducted by the Auditor General’s staff.