REPORT DIGEST

DEPARTMENT OF MENTAL HEALTH AND DEVELOPMENTAL DISABILITIES SHAPIRO DEVELOPMENTAL CENTER


COMPLIANCE AUDIT
For the 2 Years Ended:
June 30, 1995




Summary of Findings:

This AuditPrior Audit
Total
0
1
Repeated
0
0
Not Repeated
1
3




Release Date: April 3, 1996





State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

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












INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for its efforts in maintaining an effective system of internal controls.

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 the single audit report.



___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:SLB:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Striegel Knobloch & Company.


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

















SHAPIRO DEVELOPMENTAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1995
EXPENDITURE STATISTICS
FY 1995
FY 1994
FY 1993
Total Expenditures (All Funds) $48,137,115 $46,372,120$43,534,506
Operations Total
% of Total Expenditures 		$48,132,238
99.99% 		$46,331,910
99.91% 		$43,534,506
100%
Personal Services
% of Operations Expenditures
Average No. of Employees 		$37,624,615
78%
1,282 		$36,008,455
78%
1,207 		$33,525,420
77%
1,292
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures 		$4,122,623
9% 		$3,896,267
8% 		$3,610,317
8%
Contractual Services
% of Operations Expenditures 		$3,282,505
7% 		$3,285,602
7% 		$3,224,720
8%
All Other Operations Items
% of Operations Expenditures 		$3,102,495
6% 		$3,141,586
7% 		$3,174,049
7%
Grants Total
% of Total Expenditures 		$4,877
.01% 		$40,210
.09% 		-0-
0%
Cost of Property and Equipment $53,156,826 $50,315,881$47,053,355

SELECTED ACTIVITY MEASURES
FY 1995
FY 1994
FY 1993
Average No. of Residents 775789 816
Ratio of Employees to Residents 1.7 to 11.5 to 1 1.6 to 1
Cost Per Year Per Resident $80,226$74,810 $66,002
National School Lunch Program 00 0

AGENCY DIRECTOR(S)
During Audit Period: Ira L. Collins
Currently: Ira L. Collins


Address of this page: http://www.state.il.us/auditor/MentalHealth.htm
Last modified: Sep. 3, 1996, jj