REPORT DIGEST

 

TINLEY PARK MENTAL HEALTH CENTER

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2001

Summary of Findings:

Total this audit 1
Total last audit 1
Repeated from last audit 0

Release Date:
April 30, 2002

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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 had missing, lost or stolen equipment totaling $27,769.

 

 

 

 

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

 

TINLEY PARK MENTAL HEALTH CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

EXPENDITURE STATISTICS

FY 2001

FY 2000

FY 1999
Total Expenditures (All Appropriated Funds)

$25,456,306

$24,751,181

$24,594,665
OPERATIONS TOTAL
% of Total Expenditures
Personal Services

$25,258,366
99.2%
$17,826,939

$24,547,783
99.2%
$17,331,150

$24,573,265
99.9%
$17,338,262
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

70.6%
352
$50,645

70.6%
355
$48,820

70.6%
372
$46,608
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$3,685,116
14.6%

$3,537,515
14.4%

$3,499,229
14.2%
Contractual Services
% of Operations Expenditures

$978,666
3.9%

$930,126
3.8%

$893,730
3.7%
Commodities
% of Operations Expenditures

$2,380,861
9.4%

$2,411,795
9.8%

$2,488,517
10.1%
All Other Items
% of Operations Expenditures

$386,784
1.5%

$337,197
1.4%

$353,527
1.4%
GRANTS TOTAL
% of Total Expenditures

$197,940
.8%

$203,398
.8%

$21,400
.1%
  • Cost of Property and Equipment

$51,233,475

$49,791,849

$48,850,578
SELECTED ACTIVITY MEASURES

FY 2001

FY 2000

FY 1999

Average Number of Residents

149

152

146

Ratio of Employees to Residents

2.36/1

2.34/1

2.55/1

Cost Per Year Per Resident

*

$189,759

$194,649

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

During Audit Period: Ms. Brenda Hampton
Currently: Ms. Brenda Hampton
 

 

 

 

 

 

 

127 equipment items reported as missing, lost, or stolen

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NEED TO IMPROVE CONTROLS OVER PROPERTY

The Center reported 169 instances of discrepancies in its annual certification for fiscal year 2000.

We noted that 127 items of equipment for the Center totaling $27,769 were reported missing, lost, or stolen on the annual inventory certification. Additionally, 42 items totaling $4,200 were identified which were not on the Center's listing. The items generally consisted of furniture and computer equipment

We recommended the Center take appropriate action to safeguard its property and equipment and update or adjust its records as required by the State Property Control Act. (Finding 1, pages 10-11)

Center management responded that they had implemented our recommendation.

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 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 Velma Butler & Company, LTD.