REPORT DIGEST DEPARTMENT OF VETERANS AFFAIRS ILLINOIS VETERANS HOME AT ANNA COMPLIANCE AUDIT For the Two Years Ended: Summary of Findings: Total this audit 1 Release Date: State of Illinois WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
SYNOPSIS
{Expenditures and Activity Measures are summarized on the next page.} |
DEPARTMENT OF VETERANS' AFFAIRS - ILLINOIS VETERANS' HOME AT ANNA
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000
EXPENDITURE STATISTICS | FY 2000 |
FY 1999 |
FY 1998 |
$2,704,853 |
$2,393,608 |
$2,308,765 |
|
OPERATIONS TOTAL % of Total Expenditures |
$2,704,853 100% |
$2,393,608 100% |
$2,308,765 100% |
Personal Services |
$159,425 |
$150.078 |
$140,780 |
Other Payroll Costs (FICA, Retirement) |
$33,840 1.3% |
$31,510 1.3% |
$25,088 1.1% |
Contractual Services |
$2,474,180 |
$2,182,996 |
$2,113,033 |
Locally Held Funds - Benefit Fund |
$18,124 |
$15,921 |
$6,917 |
All Other Operations Items |
$19,284 |
$13,103 |
$22,947 |
$5,428,078 |
$5,009,218 |
$4,886,704 |
SELECTED ACTIVITY MEASURES | FY 2000 |
FY 1999 |
FY 1998 |
Average Number of Members (unaudited) | 56 |
55 |
56 |
Average Number of Full-time Employees (unaudited) | 67 |
66 |
58 |
Ratio - Average Number of Employees to Members (unaudited) | 1 to .84 |
1 to .83 |
1 to .97 |
Estimated Cost Per Year Per Member | $19,863 |
$16,428 |
$14,856 |
HOME ADMINISTRATOR(S) |
During Audit Period: John Lippert,
Illinois Veterans' Home at Anna, LP Currently: John Lippert, Illinois Veterans' Home at Anna, LP |
Duties over receipts processing need to be segregated
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INTRODUCTION The Department of Veterans Affairs has contracted with a private organization to manage and operate the Anna Home since it opened in 1994. FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS INADEQUATE SEGREGATION OF DUTIES OVER RECEIPT PROCESSING The Home did not have an adequate segregation of duties over receipt processing for its locally held clearing account. One individual was responsible for most aspects of receipt processing including the physical receipt of funds, record keeping, and making bank deposits. (Finding 1, page 10) A person independent of the record keeping and deposit functions should be designated to open the mail, prepare a list of receipts, and reconcile amounts received to amounts deposited. Anna Home officials concurred with our recommendation to adequately segregate receipt processing duties, and stated additional controls will be implemented. Responses to the recommendations were provided by Mr. Don Bullerman, Chief Internal Auditor, Department of Veterans Affairs. AUDITORS OPINION We conducted a compliance audit of the Home as required by the Illinois State Auditing Act. We also performed certain agreed-upon procedures with respect to the records of the Home to assist our audit of the Department of Veterans Affairs' financial statements. Financial statements for the Department are included in the audit report of the Department of Veterans Affairs - Central Office. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KAL:pp AUDITORS ASSIGNED The audit was conducted by the Auditor Generals staff. |