REPORT DIGEST

 

CHESTER

MENTAL HEALTH CENTER

 

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2005

 

 

Summary of Findings:

Total this examination†            †† 1

Total last examination††††††††††††††† 0

Repeated from last examination0

 

Release Date:

June 13, 2006 

 

 

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 TTY (888)261-2887

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

®      The Center did not perform independent inventory counts at fiscal year end.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

†††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††


 

†††††††††††††††††††††††††††††††††††††††††††††††† CHESTER MENTAL HEALTH CENTER

†††††††††††††††††††††††††††††††††††††††††† COMPLIANCE ATTESTATION ENGAGEMENT

††††††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2005

 

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

         Total Expenditures (All Appropriated Funds)......

$34,121,910

$32,859,715

$33,116,993

††††††††† OPERATIONS TOTAL......................................

††††††††††††††† % of Total Expenditures.................................. ††††††††††

††††††††††††††† Personal Services...........................................

††††††††††††††† % of Operations Expenditures....................

††††††††††††††† Average No. of Employees........................

††††††††††††††† Average Salary Per Employee....................

 

$34,117,310

99.99%

$25,003,702

73.29%

518

$48,270

$32,854,915

99.99%

$24,483,035

74.52%

494

$49,561

$33,112,193

99.99%

24,493,903

73.97%

468

$52,337

 

††††††††††††††† Other Payroll Costs (FICA, Retirement)..........

††††††††††††††† % of Operations Expenditures....................

$5,688,575

16.67%

$5,109,809

15.55%

$5,562,953

16.80%

††††††††††††††† Contractual Services.......................................

††††††††††††††† % of Operations Expenditures....................

$2,581,279

7.57%

$2,370,077

7.21%

$2,205,504

6.66%

††††††††††††††† All Other Items..............................................

††††††††††††††† % of Operations Expenditures....................

 

††††††††† GRANTS TOTAL....................................................

††††††††††††††† % of Total Expenditures.....................................

$843,754

2.47%

 

$4,600

.01%

$891,994

2.72%

 

$4,800

.01%

$849,833

2.57%

 

$4,800

.01%

 

         Cost of Property and Equipment...........................

         Cost of Inventories on hand..................................

 

$32,612,874

$300,054

 

$31,654,251

$360,707

 

$30,031,490

$490,556

 

 

SELECTED ACTIVITY MEASURES

FY2005

FY2004

FY2003

      Average Number of Residents....................................

281

278

275

      Ratio of Employees to Residents.................................

1.84 to 1

1.78 to 1

1.70 to 1

      Cost Per Year Per Resident........................................

*

$162,083

$153,164

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

 

 

FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S)

†††† During Audit Period: Brian Thomas, MSA

†††† Currently:Brian Thomas, MSA



 

 

 

 

 

 

Independent inventory counts were not conducted

 

 

 

 

 

 

 

 

 


FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

 

INADEQUATE SEGREGATION OF DUTIES

 

†††† The Center did not perform independent inventory counts at fiscal year end.

 

†††† The Centerís pharmacy and general store personnel maintain custody over inventories and performed inventory counts.Inventories of pharmacy and general stores commodities totaled $208,097 and $91,957 at June 30, 2005 and $259,536 and $152,610 at June 30, 2004, respectfully.

 

†††† According to Center management, the lack of an independent count was due to staffing vacancies.(Finding 1, page 8.)

 

††† The Center accepted our recommendation.

 

††† Mr. Brian Thomas, Hospital Administrator provided the Centerís responses to our finding and recommendation.

 

 

AUDITORS' OPINION

 

††††† We conducted a special limited compliance attestation engagement of the Center as required by the Illinois State Auditing Act.The Center is not required to prepare financial statements.The financial statements are prepared on a Department wide basis.

 

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:MKL:pp

 

SPECIAL ASSISTANT AUDITORS

 

†† Our Special Assistant Auditors were Glass and Shuffett, LTD.