REPORT DIGEST

 

JACK MABLEY

DEVELOPMENTAL

CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                        1

Total last audit                        1

Repeated from last audit         1

 

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 control over locally held funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

                                 JACK MABLEY 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)

$10,072,208

$8,919,391

$8,699,447

OPERATIONS TOTAL

          % of Total Expenditures

     Personal Services 9;

$10,072,208

100%

$6,757,100

$8,919,391

100%

$6,006,924

$8,699,447

100%

$5,924,027

          % of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

67.1%

159

$42,497

67.4%

154

$39,006

68.1%

161

$36,795

     Other Payroll Costs (FICA, Retirement)

          % of Operations Expenditures 9;

$1,419,029

14.1%

$1,252,338

14.0%

$1,212,017

13.9%

     Contractual Services

          % of Operations Expenditures 9;

$1,369,014

13.6%

$1,166,379

13.1%

$1,060,462

12.2%

     Commodities

          % of Operations Expenditures 9;

$417,824

4.1%

$375,861

4.2%

$393,104

4.5%

     All Other Items

          % of Operations Expenditures

$109,241

1.1%

$117,889

1.3%

$109,837

1.3%

 

GRANTS TOTAL (Non Appropriated Funds)

          Recycling Program 9;

 

$0

 

$0

 

$10,000

  • Cost of Property and Equipment

$9,209,717

$9,088,372

$8,933,305

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

112

98

106

! Ratio of Employees to Residents

1.42/1

1.57/1

1.52/1

! Cost Per Year Per Resident

*

$125,446

$109,122

*The Department had not calculated at the close of fieldwork.

 

 

 

FACILITY DIRECTOR

During Audit Period: Sharon DeBerry

Currently: Sharon DeBerry

 

 

 

 

 

 

 

 

 

 

 

Of 78 receipts tested, five (6%) were not deposited timely

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

INADEQUATE CONTROL OVER LOCALLY-HELD FUNDS

The Center did not have adequate control over its locally-held Recipientís, Rehabilitation, and Special Trust Funds.

Of 78 receipts tested, five (6%) were not deposited timely. Recipientís Trust Fund receipts of $512 and $949 were deposited one day late. Rehabilitation and Special Trust Fund receipts of $721, $49, and $10 were deposited 7, 14, and 2 days late, respectively. In one of 25 (4%) Special Trust Fund disbursements tested, documentation for disbursement of $47 was not present. In one of 28 (4%) Recipientís Trust Fund disbursements tested, documentation for disbursement of $5 was not present. (Finding 1, pages 8-9)

Center officials accepted our recommendation to ensure all receipts are deposited timely and that complete documentation for disbursements is obtained.

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 were Clifton Gunderson LLP.