REPORT DIGEST

 

 

JACK MABLEY

DEVELOPMENTAL

CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2007

 

Summary of Findings:

 

Total this audit†††††††††     †††† 1

Total last audit††††††††††    †† † 3

Repeated from last audit    1

 

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

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

®      The Center did not have adequate control over voucher processing.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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


††††††††††††††††††††††††††††††††††††††† JACK MABLEY DEVELOPMENTAL CENTER

†††††††††††††††††††††††††††††††††††††††††††††††††††† COMPLIANCE EXAMINATION

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

 

EXPENDITURE STATISTICS

FY 2007

FY 2006

FY 2005

 

Total Expenditures (All Appropriated Funds).

 

 

$10,610,932

 

$10,076,413

 

$10,713,532

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

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

††††††††

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

$10,610,932

100%

 

$7,500,917

$10,076,413

100%

 

$7,271,854

$10,713,532

100%

 

$7,298,878

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

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

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

 

70.7%

157

$47,777

72.2%

166

$43,806

68.1%

171

$42,683

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

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

$1,406,973

13.3%

$1,154,025

11.5%

$1,664,732

15.5%

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

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

$1,127,199

10.6%

$1,128,570

11.2%

$1,214,382

11.3%

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

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

$372,103

3.5%

$397,871

3.9%

$439,020

4.1%

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

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

 

$203,740

1.9%

$124,093

1.2%

$96,520

1.0%

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

$11,384,207

$11,037,340

$10,372,165

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2007

FY 2006

FY 2005

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

91

91

105

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

1.73/1

1.82/1

1.63/1

Paid Overtime Hours & Earned Compensatory Hours

54,987

52,379

52,570

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

 

$1,356,924

 

$1,234,181

 

$1,182,338

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

*

$138,408

$139,202

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

 

 

 

 

FACILITY DIRECTOR

†††† During Examination Period:Sharon DeBerry

†††† Currently:Sharon DeBerry


 

 

 

 

 

 

 

 

 

 

 

 

 

 

Some vouchers were not approved timely

 

 

 

Timeliness could not be determined for some of the vouchers tested

 

 

 

 

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

 

INADEQUATE CONTROL OVER PROCESSING OF VOUCHERS

 

†††††† The Center was not in compliance with certain voucher processing procedures.

 

††††† Based on our examination of fifty vouchers for the fiscal years ended June 30, 2006 and June 30, 2007, we noted the following instances of noncompliance:

 

        3 of 50 vouchers tested (6%) totaling $7,232, were not approved or disapproved within 30 days after receipt of the vendor invoice.The Center did not incur any interest for late voucher payments.

 

        7 of 50 vouchers tested (14%) totaling $31,721, did not have support for the date received and we could not determine the timeliness of payment.(Finding 1, pages 10-11)

 

††††††††††† We recommended the Center strengthen its controls over voucher processing to ensure vouchers are timely approved and invoice receipt dates are properly documented.

 

Center management agreed with the recommendation and stated they will take necessary steps to ensure it complies with applicable rules and regulations.

 

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.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:JMO:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††††††††† Our special assistant auditors were Bass, Solomon & Dowell, LLP