REPORT DIGEST

 

ELISABETH LUDEMAN DEVELOPMENTAL CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       1

Total last audit                       0

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 deposit all cash refunds promptly.

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

 

                            ELISABETH LUDEMAN DEVELOPMENTAL CENTER

 

                                                    COMPLIANCE AUDIT

                                          For The Two Years Ended June 30, 2003

 

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$33,882,987

$34,208,777

$32,578,463

OPERATIONS TOTAL

% of Total Expenditures

$33,857,387

99.9%

$34,183,177

99.9%

$32,552,863

99.9%

Personal Services

% of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

$25,001,432

73.8%

677

$36,930

$25,285,107

74.0%

691

$36,592

$24,098,113

74.0%

695

$34,674

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$5,341,891

15.8%

$5,357,194

15.7%

$5,072,353

15.6%

Contractual Services

% of Operations Expenditures

$2,734,237

8.1%

$2,654,065

7.8%

$2,526,006

7.8%

Commodities

% of Operations Expenditures

$597,347

1.8%

$592,088

1.7%

$565,678

1.7%

All Other Items

% of Operations Expenditures

$182,480

0.5%

$294,723

0.8%

$290,713

0.9%

GRANTS TOTAL

% of Total Expenditures

$25,600

0.1%

$25,600

0.1%

$25,600

0.1%

  • Cost of Property and Equipment

$27,187,907

$27,056,761

$26,597,747

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

438

421

406

! Ratio of Employees to Residents

1.54/1

1.64/1

1.71/1

! Cost Per Year Per Resident

*

$117,913

$112,788

* (Department had not calculated at the close of

fieldwork)

 

 

 

FACILITY DIRECTOR(S)

During Audit Period: David I. Decker

Currently: David I. Decker

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Two vendor refunds ($6,889) were not deposited into the State Treasury timely.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

UNTIMELY DEPOSIT OF REFUNDS

The Elisabeth Ludeman Developmental Center did not deposit all cash refunds promptly.

The Center received 48 miscellaneous receipts and refunds totaling $14,825. Of the 12 receipts and refunds ($10,727) tested, 2 vendor refunds ($6,889) were not deposited into the State Treasury timely. One refund of $259 was deposited 8 days late and one refund of $6,630 was deposited 22 days late. (Finding 1, page 9)

We recommended the Center monitor cash receipts and refunds to ensure they are deposited timely. The Center response stated that the Accountant Advanced and the Account Technician II will be retrained on the cash management administrative directive.

 

AUDITORSí OPINION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance audit. The Centerís accounting records will be covered by the 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 for this audit were De Raimo Hillger & Ripp.