REPORT DIGEST

JACKSONVILLE DEVELOPMENTAL CENTER

LIMITED SCOPE COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2007

Summary of Findings:

Total this report                   3

Total last report                   0

Repeated from last report    0

Release Date:

June 12, 2008

State of Illinois

Office of the Auditor General 

WILLIAM G. HOLLAND

AUDITOR GENERAL

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740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

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SYNOPSIS

·        The Center failed to fully comply with medical and balance transfer provisions of the Mental Health and Developmental Disabilities Administrative Act.

·        The Center failed to ensure that monthly reviews of resident’s habilitation plans were completed timely.

·        The Center improperly used funds appropriated by the General Assembly.

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

EXPENDITURE STATISTICS

FY 2007

FY 2006

FY 2005

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

$28,101,521

$27,430,619

$29,596,215

OPERATIONS TOTAL………………………... 

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

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

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

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

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

$28,085,321

99.9%

$20,811,877

74.1%

440

$47,300

$27,414,419

99.9%

$20,753,506

75.7%

468

$44,345

$29,580,015

99.9%

$21,435,558

72.5%

479

$44,751

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

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

$3,913,777

13.9%

$3,308,056

12.1%

$4,872,455

16.5%

Commodities.......................................................

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

$1,584,375

5.6%

$1,505,210

5.5%

$1,517,700

5.1%

Contractual Services……………………………......

% of Operations Expenditures……………………

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

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

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

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

$1,493,581

5.4%

$281,711

1.0%

$16,200

.1%

$1,561,488

5.7%

$286,159

1.0%

$16,200

.1%

$1,475,137

5.0%

$279,165

.9%

$16,200

.1%

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

$41,666,677

$40,434,588

$40,360,442

SELECTED ACTIVITY MEASURES

(Not Examined)

FY 2007

FY 2006

FY 2005

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

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

Paid Overtime Hours & Earned Compensatory Hours…...

Value of Paid Overtime Hours & Earned Compensatory Hours...................................................................

Cost Per Year Per Resident………………….

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

243

1.81/1

81,609

$2,222,207

*

261

1.79/1

77,248

$2,054,135

$144,367

258

1.86/1

99,434

$2,389,621

$155,858

FACILITY DIRECTORS

     During Examination Period:  Mr. Michael Hurt

Currently:  Ms. Peggy Davidsmeyer, Acting

Excess fund balance was not deposited into the General Revenue Fund

Certain medical records were not maintained for all residents

Dental exams were not timely administered

Progress notes for habilitation plans were entered 1 to 6 months late

A separated employee was paid $1,419 for work at a different State agency

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NONCOMPLIANCE WITH MENTAL HEALTH AND DEVELOPMENTAL DISABILITIES ADMINISTRATIVE ACT

The Center failed to fully comply with medical and balance transfer provisions of the Mental Health Development Disabilities Administrative Act (Act).  We noted the following deficiencies:

·        On July 1, 2006, the Center’s habilitation workshop program had a balance that exceeded the statutorily allowed balance by $800.  The Center did not deposit the excess balance into the General Revenue Fund within 60 days after the end of the fiscal year as required.

·        Three of 12 (25%) residents tested did not have evidence that they were administered a pregnancy test upon admission into the Center.  In addition, one of 12 (8%) residents tested did not have certain medical records for three months during FY07.

·        One of 25 (4%) residents tested was administered a dental exam 126 days late. (Finding 1, pages 8-9)

We recommended the Center comply with the Act by ensuring excess funds are deposited into the General Revenue Fund, administering pregnancy tests and timely dental exams, and maintaining accurate and complete medical records.

Department management accepted our finding and recommendations and stated that they have taken corrective action to address the deficiencies.

UNTIMELY REVIEW OF RESIDENT’S HABILITATION PLANS

The Center failed to ensure that monthly reviews of resident’s habilitation plans were completed timely.

Progress notes were entered from 1 to 6 months late for 3 of 8 (38%) habilitation plans tested.  (Finding 2, page 10)

We recommended the Center implement controls to ensure that each resident’s habilitation plan is reviewed at least once every calendar month as required by the Code.

Department management accepted our finding and recommendation and stated procedures have been revised.  Further, Department management stated findings will be shared with the appropriate management and corrective action will be taken if needed.

INAPPROPRIATE USE OF APPROPRIATION

The Center improperly used funds appropriated by the General Assembly.

We noted an employee left the Center to take another State position and resumed employment at the Center two weeks later; however, the Center paid $1,419 for the time worked at another State agency.  The Center adjusted time records for this period of time to show that the employee worked at the Center the entire month so that the employee could be paid from Center funds. 

Center personnel stated that the employee’s transfer, payroll and personnel records were returned unprocessed by the other agency when the separated employee returned to work at the Center.  Per the Center’s personnel director an informal agreement was made to pay the employee’s salary for time worked at the other State agency.  (Finding 3, pages 11-12)

We recommended the Department limit expenditures from appropriated line items to the purpose for which they are appropriated and timely prepare, process and maintain support for transactions.

Department management accepted our finding and recommendation and stated that the Center will comply in the future.

AUDITOR’S OPINION

      We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act.  Financial statements for the entire Department of Human Services will be presented in the Department’s audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

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AUDITORS ASSIGNED

      This examination was performed by the staff of the Office of the Auditor General.