REPORT DIGEST

 

CHESTER

MENTAL HEALTH CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       0

Total last audit                       1

Repeated from last audit        0

 

Release Date:

May 20, 2004

 

 

 

 

 

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

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

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

There were no material findings of noncompliance disclosed during our audit tests. We commend the Chester Mental Health Center for maintaining an effective system of internal controls.

 

AUDITORíS OPINION

We conducted a limited scope compliance audit of the Chester Mental Health Center as required by the Illinois State Auditing Act. We have not audited any financial statements of the Center 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

 

 

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Glass & Shuffett, LTD.

 

 

 

 

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

 

                                 CHESTER MENTAL HEALTH CENTER

                                              COMPLIANCE AUDIT

                                    For The Two Years Ended June 30, 2003

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$33,116,993

$32,363,228

$31,585,493

OPERATIONS TOTAL

% of Total Expenditures

Personal Services

% of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

$33,112,193

 

99.99%

$24,493,903

73.96%

468

$52,337

$32,358,428

 

99.99%

$23,854,832

73.72%

527

$45,265

$31,580,693

 

99.98%

23,477,442

74.33%

526

$44,634

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$5,562,953

16.80%

$5,372,546

16.60%

$5,306,687

16.80%

Contractual Services

% of Operations Expenditures

$2,205,504

6.66%

$2,311,649

7.14%

$2,002,638

6.34%

All Other Items

% of Operations Expenditures

GRANTS TOTAL

% of Total Expenditures

$849,833

2.57%

 

$4,800

.01%

$819,401

2.53%

 

$4,800

.01%

$793,926

2.53%

 

$4,800

.02%

  • Cost of Property and Equipment

  • Cost of Inventories on hand

$30,031,490

$339,399

$28,258,641

$490,556

$24,309,704

$305,285

SELECTED ACTIVITY MEASURES

FY2003

FY2002

FY2001

! Average Number of Residents

275

278

281

! Ratio of Employees to Residents

1.70 to 1

1.90 to 1

1.87 to 1

! Cost Per Year Per Resident

*

$150,665

$142,020

*The Department has not calculated at the close of fieldwork.

FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S)

During Audit Period: Patricia Kelley, LCSW, Acting Hospital Administrator (7/5/01-5/20/02)

John Twiehaus (5/20/02-5/19/03)

Currently: Brian Thomas (Effective 6/1/03)