REPORT DIGEST
JACKSONVILLE DEVELOPMENTAL CENTER
LIMITED SCOPE COMPLIANCE AUDIT For the Two Years Ended: June 30, 2003
Summary of Findings:
Total this audit 2 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 |
SYNOPSIS
{Expenditures and Activity Measures are summarized on the reverse page.} |
JACKSONVILLE DEVELOPMENTAL CENTER
SPECIAL LIMITED COMPLIANCE AUDIT
For The Two Years Ended June 30, 2003
EXPENDITURE STATISTICS |
FY 2003 |
FY 2002 |
FY 2001 |
• Total Expenditures (All Appropriated Funds) 9; 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
|
$27,253,384
$27,236,584 99.94% $19,791,874 72.67% 511 $38,732 $4,216,197 15.48% $1,453,435 5.34% $1,775,078 6.51% $16,800 0.06%
$39,679,214
$355,681 |
$26,070,326
$26,053,526 99.94% $18,911,675 72.59% 496 $38,128 $3,976,481 15.26% $1,355,097 5.20% $1,810,273 6.95% $16,800 0.06%
$38,690,740
$326,999 |
$24,568,634
$24,551,834 99.93% $17,773,174 72.39% 487 $36,495 $3,712,952 15.12% $1,223,463 4.98% $1,842,245 7.51% $16,800 0.07%
$37,519,044
$470,979 |
SELECTED ACTIVITY MEASURES |
FY 2003 |
FY 2002 |
FY 2001 |
Average Number of Residents Ratio of Employees to Residents Cost Per Year Per Resident |
261 2.0/1 * |
233 2.1/1 $151,452 |
231 2.1/1 $137,735 |
* The Department of Human Services had not calculated at the close of fieldwork. |
FACILITY DIRECTOR(S)/HOSPITAL ADMINISTRATOR(S) |
During Audit Period: Michael A. Hurt Currently: Michael A. Hurt |
Six employees have been on a leave of absence longer than policies allow
Expenditures were not reimbursed to a petty cash fund during the proper fiscal year
|
INTRODUCTION The Illinois Department of Human Services (DHS) - Jacksonville Developmental Center (Center) is located at 1201 South Main Street, Jacksonville, Illinois. The Center was established in 1847 as the first mental health facility in the State of Illinois.
FINDINGS, CONCLUSIONS AND RECOMMENDATIONS INADEQUATE CONTROLS OVER LEAVES OF ABSENCE The Center did not have adequate controls to monitor individuals on leaves of absence. Center officials continued leaves of absences without the proper approvals and documentation. (Finding 1, pages 9-10) We recommended and Center officials agreed to strengthen controls to monitor employees on leaves of absence and comply with the Department of Central Management Services Personnel Rules. IMPROPER MAINTENANCE OF PETTY CASH FUNDS Two petty cash funds were not reconciled to bank statements from March 2003 through June 2003. As a result of the bank reconciliations not being performed, one petty cash fund had $32 of bank charges that were not entered into the check register. (Finding 2, page 11) We recommended and Center officials agreed to: 1) perform bank reconciliations of petty cash funds in a timely manner, 2) prepare Petty Cash Usage Reports in a timely manner to comply with SAMS procedures.
AUDITORS’ OPINION We conducted a limited scope compliance audit of the Center as required by the Illinois State Auditing Act. We also performed certain agreed-upon procedures with respect to the records of the Center to assist our audit of the entire Department of Human Services. Financial statements for the Department are included in the audit report of the Department of Human Services – Central Office.
______________________________________ WILLIAM G. HOLLAND, Auditor General WGH:TLD:pp AUDITORS ASSIGNED The audit was conducted by the Auditor General’s staff. |