REPORT DIGEST

 

JOHN J. MADDEN MENTAL HEALTH CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 1999

Summary of Findings:

Total this audit 4
Total last audit 3
Repeated from last audit 0

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 paid $90,886 in extended benefit payments to an employee for a job-related injury after exceeding the maximum period allowed for extended benefits pay coverage.

{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, 1999
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Appropriated Funds)

$24,559,099

$24,003,917

$22,069,740

OPERATIONS TOTAL

% of Total Expenditures
Personal Services

$24,559,099

100%
$18,276,080

$24,003,917

100%
$18,213,729

$22,069,740

100%
$17,709,228

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

74.4%
391
$46,742

75.9%
394
$46,228

80.2%
398
$44,496

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

$3,728,717
15.2%

$3,164,322
13.2%

$2,111,658
9.6%

Contractual Services
% of Operations Expenditures

$1,668,712
6.8%

$1,661,579
6.9%

$1,409,785
6.4%

Commodities
% of Operations Expenditures

$548,545
2.2%

$541,209
2.2%

$537,816
2.4%

All Other Items
% of Operations Expenditures

$337,045
1.4%

$423,078
1.8%

$301,253
1.4%

GRANTS TOTAL

% of Total Expenditures

$0

0%

$0

0%

$0

0%
Cost of Property and Equipment

$19,810,126

$19,148,193

$18,690,285
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Average Number of Residents

165

163

176

Ratio of Employees to Residents

2.37/1

2.41/1

2.26/1

Cost Per Year Per Resident

*

$181,492

$154,117

*Department had not calculated at the close of fieldwork.
FACILITY DIRECTOR/HOSPITAL ADMINISTRATOR

During Audit Period: Ugo Formigoni, M.D./Ms. Patricia Madden
Currently: Ugo Formigoni, M.D./Ms. Patricia Madden
 

 

 

 

 

 

 

 

Center's payment of benefits not properly monitored and limited to 365 day period

 

 

 

 

 

 

 


FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

EXTENDED BENEFIT PAYMENTS TO AN EMPLOYEE BEYOND PERIOD ALLOWED

The Center paid extended benefit payments to an employee for a job-related injury beyond the 365 calendar days allowed for such payments. A total of $90,886 of excess benefit payments were made.

Center personnel began paying extended benefits on December 7, 1997, and continued paying these benefits after June 30, 1999. The Public Employee Disability Act

(5 ILCS 345/1(b)) states that benefits are available up to but no longer than one year in relation to the same injury. The employee handbook notes that once the extended benefit expires after 365 calendar days, additional benefits may be available from the State Employees Retirement System. Center management agreed with our recommendation to implement a system of internal controls to properly monitor and administer extended benefit listings and payments. (Finding 2, page 11)

OTHER FINDINGS

The remaining findings are less significant and are 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 December 20, 1999.

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.

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Wolf & Company, LLP.