REPORT DIGEST

ANDREW McFARLAND
MENTAL HEALTH
CENTER

COMPLIANCE AUDIT
For the TwoYears Ended:
June 30, 1997

Summary of Findings:

Release Date:
March 12, 1998

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

There was one material finding of noncompliance disclosed during our audit tests.

• The Center did not maintain adequate segregation of duties over physical custody and record keeping of commodities.

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.

____________________________________
WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Martin & Shadid, CPAs.

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

FY 1997

FY 1996

FY 1995

• Total Expenditures (All Appropriated Funds)

OPERATIONS TOTAL
% of Total Expenditures

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

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

Contractual Services
% of Operations Expenditures

All Other Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

• Cost of Property and Equipment
• Cost of Inventories on hand

$13,821,322

$13,809,522
99.9%

$10,348,313
74.9%
272
$38,045

$1,265,990
9.2%

$1,694,380
12.3%

$500,839
3.6%

$11,800
.1%

$16,296,836
$97,303

$12,558,344

$12,546,544
99.9%

$9,200,161
73.3%
249
$36,948

$1,105,278
8.8%

$1,742,309
13.9%

$498,796
4.0%

$11,800
.1%

$15,648,731
$117,335

$10,989,411

$10,977,611
99.9%

$8,100,273
73.8%
228
$35,528

$913,582
8.3%

$1,520,474
13.9%

$443,282
4.0%

$11,800
.1%

$15,162,053
$100,311

FY 1997

FY 1996

FY 1995

• Average Number of Residents

98

110

141

• Ratio of Employees to Residents

2.77/1

2.26/1

1.61/1

• Cost Per Year Per Resident

$177,293

$145,567

$115,283

• Department's progress in reducing employees' injuries (Workers' Compensation Claims)

69

80

80