REPORT DIGEST

DEPARTMENT ON
AGING

COMPLIANCE AUDIT

For the Year Ended:

June 30, 2002

 

Summary of Findings:

Total this audit 2
Total last audit 10
Repeated from last audit 1

Release Date:
March 18, 2003

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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 Department failed to file year-end accounting reports with the Office of the State Comptroller on a timely basis.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

DEPARTMENT ON AGING
COMPLIANCE AUDIT
For The Year Ended June 30, 2002
EXPENDITURE STATISTICS

FY 2000

FY 2001

FY 2000

Total Expenditures (All Funds)

$297,869,884

$284,317,498

$261,045,605
OPERATIONS TOTAL
% of Total Expenditures
Personal Services
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

$14,725,610
4.94%
$4,812,005
32.68%
125
$38,496

$14,529,056
5.11%
$4,532,162
31.19%
119
$38,085

$13,277,032
5.09%
$4,317,678
32.52%
112
$38,551
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$1,275,233
8.66%

$1,150,103
7.92%

$1,066,013
8.03%
Contractual Services
% of Operations Expenditures

$348,927
2.37%

$351,840
2.42%

$396,803
2.99%
All Other Items
% of Operations Expenditures

$8,289,445
56.29%

$8,494,951
58.47%

$7,496,538
56.46%
UNAPPROPRIATED EXPENDITURES & REFUNDS
% Of Total Expenditures


$314,379
.11%


$259,450
.09%


$144,995
.05%
GRANTS TOTAL
% of Total Expenditures

$282,829,895
94.95%

$269,528,992
94.80%

$247,623,578
94.86%
Cost of Property and Equipment

$1,095,344

$1,043,430

$903,307
COMMUNITY CARE PROGRAM (Unaudited)

FY 2002

FY 2001

FY 2000
CCP Average Monthly Caseload (clients)

38,978

37,638

37,365
Prospective Nursing Home Cases Prescreened

69,581

64,738

64,402
Clients Over 75 Living Alone

58%

58%

59%
Average Cost Per Client Per Month

$445

$440

$423
The Community Care Program (CCP) provides in-home homemaker and senior companion services, adult day care and case management services to persons aged 60 years and older. Services are designed to prevent inappropriate or premature institutionalization.
AGENCY DIRECTOR
During Audit Period: Ms. Margo E. Schreiber
Currently: Mr. Charles D. Johnson
 

 

 

 

 

 

 

 

Comptroller reports were filed up to 49 days late

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FAILURE TO TIMELY FILE COMPTROLLER’S YEAR END ACCOUNTING REPORTS

The Department on Aging failed to file generally accepted accounting principles (GAAP) forms SCO-563, SCO-563C and SCO-580 on a timely basis with the Comptroller’s Office.

The Department filed form SCO-563, Grant/Contract Analysis form 7 days late in fiscal year 2001 and 6 days late in fiscal year 2002. The Department had not filed form SCO-563C, Grant/Contract Analysis supplemental information form for fiscal year 2002 as of the last day of our fieldwork. At that time the SCO-563C was 49 days late. The Department filed the SCO-580, Compensated Absences form 19 days late in fiscal year 2002.

Department officials stated that the forms SCO-563, SCO-563C and the form SCO-580 were not timely filed due to time constraints. Further, there was a delay in receiving information from the State Comptroller's Office.

Failure to submit Comptroller's GAAP reports on a timely basis negatively impacts the preparation of the State of Illinois' Basic Financial Statements prepared by the State Comptroller and related audit thereof. (Finding 1, page 9)

We recommended the Department develop controls to ensure timely reporting to the Office of the Comptroller. Furthermore, we recommended that if the Department is late in receiving the GAAP package forms they should contact the Comptroller’s Office and resolve the matter.

The Department responded that it is making changes to its accounting procedures to overcome the difficulties in completing the accounting reports and that it would document future attempts at resolving problems with receiving the reports from the Comptroller’s Office.

OTHER FINDING

The remaining finding is less significant and is reportedly being given attention by the Department. We will review the Department’s progress towards the implementation of our recommendation in our next audit.

Ms. Margo E. Schreiber, Director, provided responses to the findings for the Department on Aging.

AUDITORS’ OPINION

We conducted a compliance audit of the Department on Aging as required by the Illinois State Auditing Act. We have not audited any financial statements of the Department for the purpose of expressing an opinion because the agency does not, nor is it required to, prepare financial statements.

 

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors were De Raimo Hillger & Ripp.