REPORT DIGEST

CLYDE L. CHOATE
MENTAL HEALTH AND DEVELOPMENTAL CENTER

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1997

Summary of Findings:

Release Date:
March 12, 1998





State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

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

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 single audit of the entire Department. Financial statements for the Department will be presented in that report.

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:KAL:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were

GLASS AND SHUFFETT, LTD.

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

FY 1997

FY 1996

FY 1995

• Total Expenditures (All Appropriated Funds)
  
  OPERATIONS TOTAL
  % of Total Expenditures
  Personal Services
  % of Operations Expenditures
  Average No. of Employees
  Average Salary Per Employee
  
  Other Payroll Costs (FICA, Retirement)
  % of Operations Expenditures
  
  Contractual Services
  % of Operations Expenditures
  
  All Other Items
  % of Operations Expenditures
  
  GRANTS TOTAL
  % of Total Expenditures
  
  
  
• Cost of Property and Equipment
  
• Cost of Inventory on Hand

$26,297,504


$26,258,704
99.85%
$21,069,552
80.24%
580
$36,327

$2,468,617
9.40%

$1,183,455
4.51%

$1,537,080
5.85%

$38,800
.15%


$36,852,167
$471,799

$25,939,802


$25,904,802
99.87%
$20,710,085
79.95%
592
$34,983

$2,388,424
9.22%

$1,306,617
5.04%

$1,499,676
5.79%

$35,000
.13%


$34,998,822
$478,034

$24,635,610


$24,590,428
99.82%
$19,650,179
79.91%
588
$33,419

$2,117,968
8.61%

$1,262,589
5.14%

$1,559,692
6.34%

$45,182
.18%


$31,912,918
$478,926

FY 1997

FY 1996

FY 1995

• Average Number of Residents
  
  
• Ratio of Employees to Residents
  
  
• Cost Per Year Per Resident
  
  
• Department's progress in reducing employees' injuries (Workers' Compensation Claims)
  

288

2.01/1

$118,199

87

301

1.97/1

$110,903

101

375

1.57/1

$87,891

81

During Audit Period: Thomas Richard, Network Manager and Facility Director

Currently: Thomas Richards, Network Manager and Facility Director