REPORT DIGEST

 

 

ELISABETH LUDEMAN DEVELOPMENTAL CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2007

 

Summary of Findings:

 

Total this audit††††††††††††     † 3

Total last audit†††††††††††††      1

Repeated from last audit    0

 

Release Date:

June 12, 2008

 

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

www.auditor.illinois.gov

 

 

 

 

 

 

 

SYNOPSIS

 

        The Center did not inform residents of types of intervention available.

 

 

        The Center did not properly evaluate new admittances.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 


††††††††††††††††††††††††††††††† ELISABETH LUDEMAN DEVELOPMENTAL CENTER

††††††††††††††††††††††††††††††††††† LIMITED SCOPE COMPLIANCE EXAMINATION

†††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2007

 

 

EXPENDITURE STATISTICS

FY 2007

FY 2006

FY2005

 

 

†††† Total Expenditures (All Appropriated Funds).....

 

$39,536,632

$36,908,560

$38,261,741

 

 

†††† OPERATIONS TOTAL..................................

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

 

$39,511,932

99.9%

$36,883,860

99.9%

$38,237,041

99.9%

 

 

†††††††† Personal Services...................................

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

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

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

 

$30,161,226

76.3%

643

$46,907

 

$28,696,686

77.8%

648

$44,285

$28,262,768

73.9%

655

$43,149

 

 

†††††††† Other Payroll Costs (FICA, Retirement)..

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

$5,675,819

14.4%

$4,588,296

12.4%

$6,478,747

16.9%

 

 

†††††††† Contractual Services...............................

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

$2,858,611

7.3%

$2,822,117

7.7%

$2,659,580

7.0%

 

 

†††††††† Commodities...................................................

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

$487,717

1.2%

$460,961

1.2%

$572,695

1.5%

 

 

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

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

 

$328,559

0.8%

$315,800

0.9%

$263,251

0.7%

 

 

†††† GRANTS TOTAL..........................................

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

 

$24,700

0.1%

$24,700

0.1%

$24,700

0.1%

 

 

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

$31,187,826

$30,699,908

$29,730,407

 

 

SELECTED ACTIVITY MEASURES
(Not Examined)

FY 2007

FY 2006

FY 2005

 

 

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

398

415

429

 

 

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

Paid Overtime Hours & Earned Compensatory
Hours
.................................................................

Value of Paid Overtime Hours & Earned
Compensatory Hours
...........................................

1.62/1


167,688


$4,132,148

1.56/1


178,342


$4,156,120

1.53/1


168,858


$3,762,530

 

 

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

*

$128,322

$127,925

 

 

*†† (Department had not calculated at the close of

†††† fieldwork)

 

 

 

 

 

FACILITY DIRECTOR(S)

 

 

†††† During Audit Period:David I. Decker

†††† Currently:††††††††††††††††††† David I. Decker

 

 

 

 

 

 

 

 

 

 

 

 

 

 

None of the residents tested were informed of the circumstances that permit the use of intervention

 

 

 

 

 

 

 

 

 

 

 

 

 

 


New residents were not always given required evaluations

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

 

FAILURE TO INFORM RESIDENTS OF TYPES OF INTERVENTION AVAILABLE

 

††††† The Elisabeth Ludeman Developmental Center, upon commencement of services, did not inform residents and their guardians as to the circumstance that permit use of restraint or emergency forced medication, and they did not inquire of residents which form of intervention they would prefer if the circumstances should arise.

 

††††† Of the 25 residents tested, none were informed of the circumstances that permit the use of intervention and none were asked which form of intervention they preferred.

(Finding 1, page 9)

 

††††† Center officials agreed with our recommendation to discuss the types of intervention with the recipient and their guardians upon admittance to the Center and note the recipientís preferences as required by statute.

 

FAILURE TO PROPERLY EVALUATE NEW ADMITTANCES

 

Elisabeth Ludeman Developmental Center did not perform all required diagnostic evaluations for new admittances.Of seven new residents tested, one was not given all evaluations required.Of the six evaluations required to be performed within 14 days of admittance, five (83%) were not completed. (Finding 2, page 11)

 

Center Officials agreed with our recommendation to adhere to statutory requirements and Center policies regarding evaluations of all persons admitted to the Center.

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER FINDING

 

The remaining finding dealt with untimely deposits of locally held fund receipts.We will review progress toward implementation of all recommendations during the next compliance examination.

 

 

 

AUDITORSí 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 accounting 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 De Raimo Hillger & Ripp.