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

 

  • The Center did not have adequate controls over leaves of absence.
  • The Center did not properly maintain two Petty Cash Funds.

 

 

 

 

 

 

 

 

 

 

 

 

{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

  • Cost of Property and Equipment

  • Cost of Inventories on Hand

$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.