REPORT DIGEST

WILLIAM A. HOWE DEVELOPMENTAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2005

Summary of Findings:

Total this audit                          1

Total last audit                          1

Repeated from last audit           0

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

Attn:  Records Manager

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also available on

the worldwide web at

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

SYNOPSIS

u      The Center did not file performance evaluations in a timely manner.

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

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

   Total Expenditures (All Appropriated Funds)..

$53,152,580

$49,119,320

$45,951,014

     OPERATIONS TOTAL..................................

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

$53,141,580

99.9%

$49,108,020

99.9%

$45,939,514

99.9%

         Personal Services...................................

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

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

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

$38,442,033

72.3%

826

$46,540

$36,143,965

73.6%

867

$41,689

$33,187,645

72.2%

945

$35,119

         Other Payroll Costs (FICA, Retirement)..

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

$8,789,798

16.5%

$7,219,805

14.7%

$7,034,397

15.3%

         Contractual Services...............................

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

$4,382,146

8.3%

$4,360,376

8.9%

$4,273,817

9.3%

         Commodities...................................................

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

$880,128

1.7%

$861,874

1.8%

$913,947

1.9%

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

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

$647,475

1.2%

$522,000

1.0%

$529,708

1.2%

     GRANTS TOTAL..........................................

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

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

$11,000

.1%

$55,911,357

$11,300

.1%

$54,102,425

$11,500

.1%

$52,626,408

SELECTED ACTIVITY MEASURES               (Not Examined)

FY 2005

FY 2004

FY 2003

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

430

435

465

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

1.92/1

1.99/1

2.03/1

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

*

$146,084

$134,904

*Department had not calculated at the close of fieldwork.

FACILITY DIRECTOR(S)

During Audit Period: Jay Canna                    

Currently: Jay Canna

For 16 of 55 (29%) employee personnel files examined, performance evaluations had been completed late or not at all

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

      UNTIMELY FILING OF PERFORMANCE EVALUATIONS

      Written performance evaluations were not prepared and submitted on an annual basis.

      For 16 of the 55 (29%) employee personnel files examined, performance evaluations had been completed late or not at all.  Sixteen performance evaluations were performed between 7 and 106 days late.  Seventeen employees (31%) were missing performance evaluations for one of the two years covered in the engagement period. (Finding 3, page 9)

      The Department agreed with our recommendation that the Center prepare and submit performance evaluations in accordance with DHS Administrative Directives and the Illinois Administrative Code and stated that all past due evaluations will be completed by March 15, 2006.

AUDITORS' OPINION

      We conducted a compliance examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance examination. We also performed certain agreed upon procedures with respect to the accounting records of the Center to assist with the financial audit of the entire Department of Human Services. Financial statements for the Department will be presented in that report.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:drh

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors were Duffner & Company, P.C.