REPORT DIGEST

ELISABETH LUDEMAN 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

SYNOPSIS

• The Center incurred questionable expenditures for an employee appreciation luncheon.
  
  
  
  
  
  
  
  
  
  
  
  

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

$27,105,126


$27,079,526
100%
$21,339,140
79%
709
$30,097

$2,602,079
9%

$2,392,148
9%

$746,159
3%

$25,600
0%


$22,183,107
$94,521

$26,637,487


$26,608,887
100%
$20,960,153
79%
706
$29,689

$2,516,375
9%

$2,362,369
9%

$769,990
3%

$28,600
0%


$21,938,095
$90,074

$25,425,276


$25,396,676
100%
$20,207,594
79%
720
$28,066

$2,261,498
9%

$2,185,071
9%

$742,513
3%

$28,600
0%


$21,651,527
$97,870

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)
  

441

1.61/1

$89,139

222

457

1.54/1

$89,064

284

463

1.56/1

$79,812

353

During Audit Period: David I. Decker

Currently: David I. Decker

Questionable expenditures incurred by the Center

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

UNNECESSARY EXPENDITURES

We questioned expenditures paid by the Center totaling $2,733 for an employee appreciation luncheon provided by a catering service. These expenditures did not appear to be reasonable and necessary. (Finding 1, page 10)

We recommended that facility management establish appropriate guidelines and controls to ensure expenditures incurred are reasonable and necessary for administering the facility.

Authority management accepted our finding and recommendation.

AUDITORS' OPINION

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:ROQ:ak

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were McGreal, Johnson, and McGrane.