REPORT DIGEST

 

JACK MABLEY
DEVELOPMENTAL
CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

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

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

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Appropriated Funds)

$7,839,889

$7,593,241

$7,105,774

OPERATIONS TOTAL

% of Total Expenditures
Personal Services

$7,839,889

100%
$5,356,062

$7,593,241

100%
$5,268,360

$7,105,774

100%
$5,190,358

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

68.3%
150
$35,707

69.4%
149
$35,358

73.0%
149
$34,835

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

$1,065,706
13.6%

$881,469
11.6%

$582,763
8.2%

Contractual Services
% of Operations Expenditures

$927,204
11.8%

$933,123
12.3%

$863,697
12.2%

Commodities
% of Operations Expenditures

$382,793
4.9%

$410,296
5.4%

$361,166
5.1%

All Other Items
% of Operations Expenditures

$108,124
1.4%

$99,993
1.3%

$107,790
1.5%

GRANTS TOTAL

% of Total Expenditures

$0

0%

$0

0%

$0

0%
Cost of Property and Equipment

$8,790,226

$8,746,710

$8,716,258
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Average Number of Residents

104

104

109

Ratio of Employees to Residents

1.44/1

1.43/1

1.37/1

Cost Per Year Per Resident

*

$94,741

$88,465

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

 		     
FACILITY DIRECTOR

During Audit Period: James Grot, M.D.

Currently: James Grot, M.D.
 

 

 

 

 

 

 

 

 

 

The Center did not properly segregate duties for locally held fund receipts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

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.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE INTERNAL CONTROLS FOR LOCALLY HELD FUNDS

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

The same individual received monies for locally held fund deposits, prepared deposit slips for bank accounts, and entered the information into the accounting system. Prudent business practices and sound internal controls require the Center to maintain an adequate segregation of duties to help safeguard State funds and ensure the accuracy of accounting records. (Finding 1, page 11)

We recommended the Center segregate duties to maintain effective controls over the locally held funds. Center officials agreed with our recommendation.

OTHER FINDINGS

The remaining findings were less significant. Center officials agreed with the other recommendations and we will follow up on implementation of the recommendations in our next audit.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were DeRaimo Hillger & Ripp.