REPORT DIGEST

 

ANDREW MCFARLAND MENTAL HEALTH CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        1

Total last audit                        0

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

 

 

 

SYNOPSIS
  • The Center did not maintain adequate controls over employee attendance records.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

                              ANDREW McFARLAND 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) 9;


$17,024,821


$15,931,400


$15,753,179

OPERATIONS TOTAL

$17,013,021

$15,919,600

$15,741,379

% of Total Expenditures

99.9%

99.9%

99.9%

Personal Services

$12,059,875

$11,293,739

$11,131,215

% of Operations Expenditures

70.9%

70.9%

70.7%

Average No. of Employees

236

246

253

Average Salary Per Employee

$51,101

$45,910

$43,997

Other Payroll Costs (FICA, Retirement)

$2,619,941

$2,433,313

$2,364,815

% of Operations Expenditures

15.4%

15.3%

15.0%

Contractual Services

$1,730,063

$1,542,801

$1,614,556

% of Operations Expenditures

10.2%

9.7%

10.3%

All Other Items

$603,142

$649,747

$630,793

% of Operations Expenditures

3.5%

4.1%

4.0%

GRANTS TOTAL

$11,800

$11,800

$11,800

% of Total Expenditures

0.1%

0.1%

0.1%

  • Cost of Property and Equipment

$21,961,473

$20,475,272

$18,589,552

  • Cost of Inventories

$169,956

$160,391

$132,987

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001
  • Average Number of Residents

104

107

93
  • Ratio of Employees to Residents

2.27/1

2.30/1

2.72/1
  • Cost Per Year Per Resident

*

$192,582

$207,995

*The information needed to perform this calculation was not available.

FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S)

During Audit Period: Karen Thurman (1/1/03 – present), Mary Lue Gorsek (7/1/01 – 12/31/02)

Currently: Karen Thurman

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inadequate controls over employee attendance records

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

 

The Illinois Department of Human Services (DHS) – Andrew McFarland Mental Health Center (Center) is located at 901 Southwind Road, Springfield, Illinois.

 

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

 

NEED TO IMPLEMENT CONTROLS OVER DAILY ATTENDANCE RECORDS.

The Center did not exercise adequate controls over employee attendance records. In our testing of 25 employees for a two month period, we noted five employees submitted requests for leave time, but no time was noted as taken on the day requested. One employee requested sick time off, but it was incorrectly recorded as vacation time (Finding 1, page 10).

The Illinois Administrative Code states each operating agency shall maintain accurate daily attendance records.

We recommended the Center implement the necessary controls in order to maintain accurate daily attendance records in compliance with the Illinois Administrative Code.

Center officials responded that they will establish and implement review procedures to ensure proper controls over employee attendance records are in place.

Responses to the recommendations were provided by Carol Kraus, Department of Human Services’ Chief Financial Officer.

 

AUDITORS’ OPINION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. Financial statements for the Department are included in the audit report of the Department of Human Services – Central Office.

 

 

______________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:CML:pp

AUDITORS ASSIGNED

The audit was conducted by the Auditor General’s staff.