REPORT DIGEST

JOHN J. MADDEN MENTAL HEALTH CENTER

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2001

Summary of Findings:

Total this audit 3
Total last audit 4
Repeated from last audit 1

Release Date:
April 30, 2002

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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 TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

  • The Center’s personnel files did not have properly completed Federal Immigration and Naturalization forms which document employment eligibility.
  • The Center did not properly monitor employee compliance with mandatory training requirements.

 

 

 

 

 

 

 

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

 

 

JOHN J. MADDEN MENTAL HEALTH CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2001

EXPENDITURE STATISTICS

FY 2001

FY 2000

FY 1999

Total Expenditures (All Appropriated Funds)

$25,703,611

$24,645,423

$24,559,099

OPERATIONS TOTAL
% of Total Expenditures
Personal Services

$25,534,386
99.3%
$19,028,111

$24,476,623
99.3%
$18,391,069

$24,539,199
99.9%
$18,276,080

% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

74.5%
396
$48,051

75.1%
381
$48,271

74.5%
391
$46,742

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$3,968,343
15.5%

$3,772,853
15.4%

$3,728,717
15.2%

Contractual Services
% of Operations Expenditures

$1,835,867
7.2%

$1,529,752
6.3%

$1,668,712
6.8%

Commodities
% of Operations Expenditures

$499,709
2.0%

$522,651
2.1%

$548,545
2.2%

All Other Items
% of Operations Expenditures

$202,356
.8%

$260,298
1.1%

$337,045
1.3%

GRANTS TOTAL
% of Total Expenditures

$169,225
.7%

$168,800
.7%

$19,900
.1%

Cost of Property and Equipment
Cost of Inventories on Hand

$20,709,952
$159,155

$20,513,469
$137,165

$19,810,126
$91,210

SELECTED ACTIVITY MEASURES

FY 2001

FY 2000

FY 1999

Average Number of Residents

159

134

160

Ratio of Employees to Residents

2.49/1

2.84/1

2.44/1

Cost Per Year Per Resident

*

$218,498

$181,877

*Department had not calculated at close of fieldwork.

FACILITY DIRECTOR/HOSPITAL ADMINISTRATOR

During Audit Period: Dr. Ugo Formigoni
Currently: Dr. Ugo Formigoni

 

 

 

 

 

 

 

Exceptions noted for 10 of 20 personnel files reviewed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Training not completed by five direct care workers tested

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

EMPLOYMENT ELIGIBILITY FORMS WERE INCOMPLETE

The Center’s personnel files did not have properly completed U.S. Department of Justice Immigration and Naturalization Service Form I-9 "Employment Eligibility Verification".

We noted the following conditions in 10 of 20 (50%) personnel files reviewed:

  • four forms did not indicate examination of any documents to establish identity and employment eligibility such as a U.S. passport, alien registration card, or certificate of U.S. citizenship;
  • five forms did not indicate examination of alternate forms of identification such as state-issued identification;
  • two files did not have appropriate identification such as a U.S. social security card;
  • four forms did not have a signature of a personnel representative denoting examination of appropriate identification; and
  • one form did not have a signature of the employee attesting to the veracity of documents. (Finding 2, pages 9-10)

Federal law and the Center's Employee Handbook, require the Form I-9 be properly completed as verification of employment eligibility.

The failure to review appropriate documentation and properly complete and retain I-9 Forms for specified periods is a violation of federal law and may result in civil penalties of $1,000 per employee. (Finding 2, pages 9-10)

Center management agreed with our recommendation to follow established procedures which require proper completion and maintenance of I-9 forms as prescribed by federal law. Center officials noted a corrective action plan has been initiated.

EMPLOYEES DID NOT COMPLETE MANDATORY TRAINING

The Center did not properly monitor employees’ compliance with mandatory training requirements. We noted that 5 of 8 employees tested lacked the required training in one or more of the following areas: safety, infection control, CPR, and patient restraints. All five employees provided direct care. We also examined the evaluations for these five employees and noted that noncompliance was not noted on evaluations, or was noted and no follow-up action was taken. (Finding 3, pages 11-12)

Center management agreed with our recommendation to ensure training policies and procedures are complied with, documented, and addressed at each employee's annual review.

OTHER FINDINGS

The remaining finding was less significant and is reportedly being given attention by the Center. We will follow up on our findings and recommendations in our next audit. Responses to our recommendations were provided by James R. Donkin in a letter dated January 28, 2002.

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 audit of the entire Department. Financial statements for the Department will be presented in that report.

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Wolf & Company, LLP.