REPORT DIGEST

JACK MABLEY DEVELOPMENTAL CENTER

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1997




Summary of Findings:

Release Date:
March 12, 1998

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

SYNOPSIS

• The Center did not have adequate internal controls over its three locally held funds.
  
  
  
  
  
  
  
  

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

FY 1997

FY 1996

FY 1995

• Total Expenditures (All Appropriated Funds)
  
  OPERATIONS TOTAL
  % of Total Expenditures
  Personal Services
  % of Operations Expenditures
  Average No. of Employees
  Average Salary Per Employee
  
  Other Payroll Costs (FICA, Retirement)
  % of Operations Expenditures
  
  Contractual Services
  % of Operations Expenditures
  
  All Other Items
  % of Operations Expenditures
  
  GRANTS TOTAL
  % of Total Expenditures
  
  
  
• Cost of Property and Equipment
  
• Cost of Inventories on Hand

$7,105,774


$7,105,774
100%
$5,190,358
73%
149
$34,834

$582,763
8.2%

$863,697
12.2%

$468,956
6.6%

$0
0%


$8,716,258
$69,575

$6,931,216


$6,931,216
100%
$4,969,767
71.7%
159
$31,256

$548,290
7.9%

$955,785
13.8%

$457,374
6.6%

$0
0%


$8,626,644
$89,712

$6,481,251


$6,481,251
100%
$4,683,649
72.3%
155
$30,217

$481,169
7.4%

$866,482
13.4%

$449,951
6.9%

$0
0%


$8,251,897
$83,486

FY 1997

FY 1996

FY 1995

• Average Number of Residents
  
  
• Ratio of Employees to Residents
  
  
• Cost Per Year Per Resident
  
  
• Department's progress in reducing employees' injuries (Workers' Compensation Claims)
  

109

1.17/1

$88,465

57

111

1.21/1

$88,648

60

110

1.21/1

$77,976

75

During Audit Period: Dr. James Grot

Currently: Dr. James Grot

Controls over locally-held funds need improvement

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER LOCALLY-HELD FUNDS

The Center did not have adequate controls over its three locally held funds. We noted the following:

• The same individual was responsible for receiving the monies, preparing the deposit slips for the fund bank accounts and entering the information in the accounting system.

We recommended the Center segregate these duties in order to maintain an effective internal control over the recordkeeping and accounting duties concerned with asset custody and physical control over assets.

The Center accepted our recommendation.

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 our single audit of the entire Department. Financial statements for the Department will be presented in that report.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:JSC:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were DeRaimo, Eisen & Fey.