REPORT DIGEST JOHN J. MADDEN MENTAL HEALTH CENTER COMPLIANCE AUDIT For the Two Years Ended: June 30, 2001 Summary of Findings: Total this audit 3 Release Date: State of Illinois WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
SYNOPSIS
{Expenditures and Activity Measures are summarized on the reverse page.} |
JOHN J. MADDEN MENTAL HEALTH CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001
EXPENDITURE STATISTICS | FY 2001 |
FY 2000 |
FY 1999 |
Total Expenditures (All Appropriated Funds) | $25,703,611 |
$24,645,423 |
$24,559,099 |
OPERATIONS TOTAL % of Total Expenditures Personal Services |
$25,534,386 |
$24,476,623 |
$24,539,199 |
% of Operations Expenditures Average No. of Employees Average Salary Per Employee |
74.5% |
75.1% |
74.5% |
Other Payroll Costs (FICA,
Retirement) % of Operations Expenditures |
$3,968,343 |
$3,772,853 |
$3,728,717 |
Contractual Services % of Operations Expenditures |
$1,835,867 |
$1,529,752 |
$1,668,712 |
Commodities % of Operations Expenditures |
$499,709 |
$522,651 |
$548,545 |
All Other Items % of Operations Expenditures |
$202,356 |
$260,298 |
$337,045 |
GRANTS TOTAL % of Total Expenditures |
$169,225 |
$168,800 |
$19,900 |
Cost of Property and
Equipment Cost of Inventories on Hand |
$20,709,952 |
$20,513,469 |
$19,810,126 |
SELECTED ACTIVITY MEASURES | FY 2001 |
FY 2000 |
FY 1999 |
159 |
134 |
160 |
|
2.49/1 |
2.84/1 |
2.44/1 |
|
* |
$218,498 |
$181,877 |
|
*Department had not calculated at close of fieldwork. |
FACILITY DIRECTOR/HOSPITAL ADMINISTRATOR |
During Audit Period: Dr. Ugo Formigoni |
Exceptions noted for 10 of 20 personnel files reviewed
Training not completed by five direct care workers tested |
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS EMPLOYMENT ELIGIBILITY FORMS WERE INCOMPLETE The Centers personnel files did not have properly completed U.S. Department of Justice Immigration and Naturalization Service Form I-9 "Employment Eligibility Verification". We noted the following conditions in 10 of 20 (50%) personnel files reviewed:
Federal law and the Center's Employee Handbook, require the Form I-9 be properly completed as verification of employment eligibility. The failure to review appropriate documentation and properly complete and retain I-9 Forms for specified periods is a violation of federal law and may result in civil penalties of $1,000 per employee. (Finding 2, pages 9-10) Center management agreed with our recommendation to follow established procedures which require proper completion and maintenance of I-9 forms as prescribed by federal law. Center officials noted a corrective action plan has been initiated. EMPLOYEES DID NOT COMPLETE MANDATORY TRAINING The Center did not properly monitor employees compliance with mandatory training requirements. We noted that 5 of 8 employees tested lacked the required training in one or more of the following areas: safety, infection control, CPR, and patient restraints. All five employees provided direct care. We also examined the evaluations for these five employees and noted that noncompliance was not noted on evaluations, or was noted and no follow-up action was taken. (Finding 3, pages 11-12) Center management agreed with our recommendation to ensure training policies and procedures are complied with, documented, and addressed at each employee's annual review. OTHER FINDINGS The remaining finding was less significant and is reportedly being given attention by the Center. We will follow up on our findings and recommendations in our next audit. Responses to our recommendations were provided by James R. Donkin in a letter dated January 28, 2002. 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 audit of the entire Department. Financial statements for the Department will be presented in that report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:ROQ:ak SPECIAL ASSISTANT AUDITORS |