REPORT DIGEST

JACK MABLEY DEVELOPMENTAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2001

Summary of Findings:

Total this audit 1
Total last audit 3
Repeated from last audit 1

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 have adequate controls over locally-held funds.

 

 

 

 

 

 

 

 

 

 

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

 

JACK MABLEY 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)

$8,699,447

$8,154,887

$7,839,889
OPERATIONS TOTAL
% of Total Expenditures
Personal Services

$8,699,447
100%
$5,924,027

$8,154,887
100%
$5,613,629

$7,839,889
100%
$5,356,062
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

68.1%
161
$36,795

68.8%
165
$34,022

68.3%
161
$33,267
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$1,212,017
13.9%

$1,122,702
13.8%

$1,065,707
13.6%
Contractual Services
% of Operations Expenditures

$1,060,462
12.2%

$942,279
11.6%

$927,204
11.8%
Commodities
% of Operations Expenditures

$393,104
4.5%

$374,270
4.6%

$382,793
4.9%
All Other Items
% of Operations Expenditures

$109,837
1.3%

$102,007
1.2%

$108,123
1.4%
GRANTS TOTAL (Non Appropriated Funds)
Recycling Program

$10,000

$50,000

$0
  • Cost of Property and Equipment

$8,933,305

$8,866,588

$8,790,226
SELECTED ACTIVITY MEASURES

FY 2001

FY 2000

FY 1999

Average Number of Residents

106

102

101

Ratio of Employees to Residents

1.52/1

1.62/1

1.59/1

Cost Per Year Per Resident

*

$104,172

$97,407

*The Department had not calculated at the close of fieldwork.
FACILITY DIRECTOR

During Audit Period: James Grot, M.D. (7/1-12/31/99) Kathleen Reese (1/1/00-6/30/01)
Currently: Sharon De Berry (Acting)
 

 

 

 

 

 

 

 

 

 

The Center did not deposit receipts timely and lacked documentation for Fund disbursements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

 

INADEQUATE CONTROLS OVER LOCALLY- HELD FUNDS

The Center did not have adequate controls over its locally-held funds.

Of 75 receipts tested, eight (11%) were not deposited timely. Three receipts for the Residents’ Trust Fund were not deposited timely: one receipt for $30,834 was deposited three days after receipt; and one for $1,196 and another for $100 were deposited 16 days after receipt. For the Rehabilitation and Special Trust Funds, five receipts, ranging in amount between $37 and $1,321, were deposited 2 to 32 days late.

In addition, documentation for disbursements from the Recipients’ Trust Fund was not present in nine of 25 disbursements tested and for 10 of 50 disbursements tested for the Rehabilitation and Special Trust funds. Total disbursements lacking documentation totaled $36,828 and $1,972, respectively. Further, authorized signatures on bank accounts of the Recipients’ Trust Fund had not been updated. (Finding 1, pages 10-11)

We recommended the Center review its policies and procedures related to locally held funds to ensure timely deposit of receipts, proper disbursements, and adequate control over assets. The Center accepted our recommendations.

 

 

 

 

 

 

 

 

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 accounting records of the Center to assist with the financial audit of the entire Department. Financial statements for the Department of Human Services are presented in the Central Office audit report.

 

 

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:ak

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were DeRaimo Hillger & Ripp.