REPORT DIGEST

 

JOHN J. MADDEN MENTAL HEALTH CENTER

 

LIMITED SCOPE COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        0

Total last audit                        3

Repeated from last audit         0

 

Release Date:

May 20, 2004

 

 

 

 

 

 

 

 

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

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

 

 

 

FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

There were no material findings of noncompliance disclosed during our audit testing. We commend the Center for maintaining effective systems of internal control.

 

AUDITORS’ OPINION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance audit. The Center’s accounting records will be covered by the audit of the entire Department of Human Services. Financial statements for the Department will be presented in that report.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:drh

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Duffner & Company, P.C.

 

 

 

 

{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, 2003

 

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$25,786,144

$26,890,746

$25,703,611

OPERATIONS TOTAL

% of Total Expenditures

Personal Services

$25,616,244

99.3%

$19,268,435

$26,720,846

99.4%

$19,993,860

$25,534,386

99.3%

$19,028,111

% of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

75.2%

345

$55,851

74.8%

363

$55,080

74.5%

396

$48,051

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$4,064,285

15.9%

$4,207,330

15.7%

$3,968,343

15.5%

Contractual Services

% of Operations Expenditures

$1,665,795

6.5%

$1,781,167

6.7%

$1,835,867

7.2%

Commodities

% of Operations Expenditures

$420,426

1.6%

$529,798

2.0%

$499,709

2.0%

All Other Items

% of Operations Expenditures

$197,303

0.8%

$208,691

0.8%

$202,356

0.8%

GRANTS TOTAL

% of Total Expenditures

$169,900

0.7%

$169,900

0.6%

$169,225

0.7%

  • Cost of Property and Equipment

$21,762,283

$21,354,615

$20,709,952

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

128

169

159

! Ratio of Employees to Residents

2.70/1

2.15/1

2.49/1

! Cost Per Year Per Resident

*

$191,857

$192,823

*Department had not calculated at close of fieldwork.

 

 

 

FACILITY DIRECTOR/HOSPITAL ADMINISTRATOR

During Audit Period: Dr. Ugo Formigoni

Dr. Lorrie Stone (1/2/02 – 6/30/03)

Currently: Dr. Lorrie Stone