REPORT DIGEST

 

KILEY DEVELOPMENTAL CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        4

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’s resident files were disorderly and incomplete.
  • The Center did not maintain adequate control over cafeteria cash receipts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

                                        KILEY 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)

$25,735,348

$25,152,446

$24,000,738

OPERATIONS TOTAL

% of Total Expenditures

Personal Services

$25,721,348

99.9%

$18,568,492

$25,138,446

99.9%

$18,187,447

$23,986,913

99.9%

$17,324,916

% of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

72.2%

418

$44,422

72.3%

434

$41,907

72.2%

412

$42,051

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$3,964,961

15.4%

$3,839,057

15.3%

$3,678,065

15.4%

Contractual Services

% of Operations Expenditures

$2,060,238

8.0%

$1,957,061

7.8%

$1,949,484

8.1%

Commodities

% of Operations Expenditures

$921,622

3.6%

$925,411

3.7%

$821,092

3.4%

All Other Items

% of Operations Expenditures

$206,035

0.8%

$229,470

0.9%

$213,356

0.9%

GRANTS TOTAL

% of Total Expenditures

$14,000

0.1%

$14,000

0.1%

$13,825

0.1%

  • Cost of Property and Equipment

$20,925,865

$20,260,115

$19,874,957

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

281

271

271

! Ratio of Employees to Residents

1.49/1

1.60/1

1.52/1

! Cost Per Year Per Resident

*

$121,206

$110,798

*Department had not calculated at the close of fieldwork.

 

 

 

FACILITY DIRECTOR

During Audit Period: Dr. John Schulien

Currently: 9; 9; Dr. John Schulien

 

 

 

 

 

 

 

 

The Center’s resident files were disorderly and incomplete

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Center did not maintain adequate controls over cafeteria cash receipts of approximately $20,000 a

year

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

DISORGANIZED RESIDENT FILES

The Center’s resident files were disorderly and incomplete.

The Center is responsible for maintaining a file on each resident, which should include medical records and other information pertaining to the resident’s admission at the Center. During fiscal year 2002 and 2003 the Center housed, on average, 275 residents. These files were disorderly, records were not in any certain order and no filing had been done since January 2003. In addition, there was no filing system in place to track residents with more than one file.

The disorderly files precluded timely audit testing. The lack of an orderly filing system also increases the risk the Center’s staff cannot obtain timely information needed to provide appropriate care and medical treatment to the residents. (Finding 1, page 8)

The Center concurred with our recommendation to establish and implement a filing system to ensure resident’s records are adequately maintained.

INADEQUATE CONTROLS OVER CASH RECEIPTS

The Center did not maintain adequate controls over cafeteria cash receipts, which approximate $20,000 a year.

The Center operated a cafeteria in which the cash receipts were deposited in a locally held fund. The cafeteria offered a limited supply of snack foods and was partially staffed with residents from the Center. There were no controls or procedures over the manner in which cash receipts were processed. Sales were recorded daily in a manual logbook and receipts were maintained by the cafeteria supervisor until they were taken to accounting for deposit. There were no controls in place to limit the amount of funds the supervisor could accumulate. In addition, no reconciliation was performed between the sales recorded in the logbook and the subsequent deposit. (Finding 2, page 9)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Center concurred with our recommendation to strengthen controls over cafeteria cash receipts.

OTHER FINDINGS

The other findings related to inadequate segregation of duties in some areas and untimely performance evaluations. We will review progress toward implementing all recommendations in our next audit.

AUDITORS’ OPINION

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

 

__________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:drh

 

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors on this audit were Martin & Shadid, P.C.