REPORT DIGEST

 

ELISABETH LUDEMAN DEVELOPMENTAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

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

Release Date:
April 6, 2000

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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

  

 

 

 

 

 

 

INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for its efforts in maintaining an effective system of internal controls.

AUDITOR’S 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 our single 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 McGreal, Johnson and McGrane.

 

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

ELISABETH LUDEMAN DEVELOPMENTAL CENTER

COMPLIANCE AUDIT

For The Two Years Ended June 30, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Appropriated Funds)

$30,450,730

$29,089,930

$27,105,126

OPERATIONS TOTAL

% of Total Expenditures

$30,426,730

100%

$29,065,930

100%

$27,079,526

100%

Personal Services
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

$22,582,544
74.3%
683
$33,064

$21,808,465
75.1%
677
$32,213

$21,339,140
78.8%
709
$30,097

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$4,652,713
15.3%

$3,848,630
13.2%

$2,602,079
9.6%

Contractual Services
% of Operations Expenditures

$2,314,507
7.6%

$2,456,983
8.5%

$2,392,148
8.8%

Commodities
% of Operations Expenditures

$561,729
1.8%

$533,366
1.8%

$531,950
2.0%

All Other Items
% of Operations Expenditures

$315,237
1.0%

$418,486
1.4%

$214,209
0.8%

GRANTS TOTAL

% of Total Expenditures

$24,000

0%

$24,000

0%

$25,600

0%
Cost of Property and Equipment

Cost of Inventories on hand

$23,981,825

$95,215

$23,490,670

$87,508

$22,183,107

$94,521
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Average Number of Residents

421

428

441

Ratio of Employees to Residents

1.62/1

1.58/1

1.61/1

Cost Per Year Per Resident

*

$95,528

$89,139

*Department had not calculated at the close of fieldwork.
FACILITY DIRECTOR(S)

During Audit Period: David I. Decker
Currently: David I. Decker