REPORT DIGEST
ELISABETH LUDEMAN DEVELOPMENTAL CENTER
LIMITED SCOPE 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 deposit all cash refunds promptly. .
{Expenditures and Activity Measures are summarized on the reverse page.} |
ELISABETH LUDEMAN 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) |
$33,882,987 |
$34,208,777 |
$32,578,463 |
OPERATIONS TOTAL % of Total Expenditures |
$33,857,387 99.9% |
$34,183,177 99.9% |
$32,552,863 99.9% |
Personal Services % of Operations Expenditures Average No. of Employees Average Salary Per Employee |
$25,001,432 73.8% 677 $36,930 |
$25,285,107 74.0% 691 $36,592 |
$24,098,113 74.0% 695 $34,674 |
Other Payroll Costs (FICA, Retirement) % of Operations Expenditures |
$5,341,891 15.8% |
$5,357,194 15.7% |
$5,072,353 15.6% |
Contractual Services % of Operations Expenditures |
$2,734,237 8.1% |
$2,654,065 7.8% |
$2,526,006 7.8% |
Commodities % of Operations Expenditures |
$597,347 1.8% |
$592,088 1.7% |
$565,678 1.7% |
All Other Items % of Operations Expenditures |
$182,480 0.5% |
$294,723 0.8% |
$290,713 0.9% |
GRANTS TOTAL % of Total Expenditures |
$25,600 0.1% |
$25,600 0.1% |
$25,600 0.1% |
|
$27,187,907 |
$27,056,761 |
$26,597,747 |
SELECTED ACTIVITY MEASURES |
FY 2003 |
FY 2002 |
FY 2001 |
! Average Number of Residents |
438 |
421 |
406 |
! Ratio of Employees to Residents |
1.54/1 |
1.64/1 |
1.71/1 |
! Cost Per Year Per Resident |
* |
$117,913 |
$112,788 |
* (Department had not calculated at the close of fieldwork) |
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FACILITY DIRECTOR(S) |
During Audit Period: David I. Decker Currently: David I. Decker |
Two vendor refunds ($6,889) were not deposited into the State Treasury timely.
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FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
UNTIMELY DEPOSIT OF REFUNDS The Elisabeth Ludeman Developmental Center did not deposit all cash refunds promptly. The Center received 48 miscellaneous receipts and refunds totaling $14,825. Of the 12 receipts and refunds ($10,727) tested, 2 vendor refunds ($6,889) were not deposited into the State Treasury timely. One refund of $259 was deposited 8 days late and one refund of $6,630 was deposited 22 days late. (Finding 1, page 9) We recommended the Center monitor cash receipts and refunds to ensure they are deposited timely. The Center response stated that the Accountant Advanced and the Account Technician II will be retrained on the cash management administrative directive.
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 for this audit were De Raimo Hillger & Ripp. |