REPORT DIGEST

KILEY 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:JAW:ak

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Washington, Pittman & McKeever, Certified Public Accountants.

{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
  
  Commodities
  % of Operations Expenditures
  
  All Other Items
  % of Operations Expenditures
  
  GRANTS TOTAL
  % of Total Expenditures
  
  
  
• Cost of Property and Equipment
  
• Cost of Inventories on Hand

$25,730,977


$25,730,977
100%
$19,835,792
77.1%
565
$35,108

$2,434,090
9.5%

$2,150,974
8.4%

$1,063,581
4.1%

$246,540
0.9%

$0
0%


$18,408,401
$202,417

$26,085,499


$26,085,499
100%
$20,079,964
76.9%
641
$31,326

$2,427,683
9.3%

$2,155,229
8.3%

$1,189,971
4.6%

$232,652
0.9%

$0
0%


$17,727,794
$250,312

$25,548,748


$25,548,748
100%
$19,896,794
77.9%
636
$31,284

$2,244,805
8.8%

$1,989,718
7.8%

$1,193,977
4.7%

$223,454
0.8%

$0
0%


$17,162,159
$272,757

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)
  

387

1.46/1

$91,372

154

402

1.59/1

$85,611

183

427

1.49/1

$76,253

221

During Audit Period: Mr. Dale Awick

Currently: Mr. Dale Awick