REPORT DIGEST

 

SHAPIRO DEVELOPMENTAL CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       0

Total last audit                       0

Repeated from last audit        0

 

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

 

 

 

INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for maintaining an effective system of internal controls.

AUDITORSí 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 with the financial audit of the entire Department.

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:PH:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Duffner & Company, P.C.

 

 

 

 

 

 

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

                                        SHAPIRO 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)

$64,896,345

$64,240,624

$61,467,313

OPERATIONS TOTAL

          % of Total Expenditures

     Personal Services

          % of Operations Expenditures

     Average No. of Employees

     Average Salary Per Employee

$64,896,345

100%

$47,605,266

73.4%

1234

$38,578

$64,240,624

100%

$47,194,175

73.5%

1274

$37,044

$61,467,313

100%

$44,732,266

72.9%

1,280

$34,947

     Other Payroll Costs (FICA, Retirement)

          % of Operations Expenditures 9;

$9,933,380

15.3%

$9,753,280

15.2%

$9,179,488

14.9%

     Contractual Services

          % of Operations Expenditures

     Commodities

          % of Operations Expenditures 9;

$3,920,438

6.1%

$3,077,471

4.8%

$3,699,499

5.9%

$3,172,598

4.9%

$3,963,096

6.4%

$3,072,393

5.0%

     All Other Items

          % of Operations Expenditures

GRANTS TOTAL

          % of Total Expenditures

$359,790

.6%

$0

0%

$421,072

.6%

$0

0%

$520,070

.8%

$0

0%

  • Cost of Property and Equipment

  • Cost of Inventories on hand

$75,547,777

$1,036,735

$71,621,800

$1,175,953

$69,592,303

$995,698

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY2001

! Average Number of Residents

672

662

671

! Ratio of Employees to Residents

1.84 to 1

1.92 to 1

1.91 to 1

! Cost Per Year Per Resident

*

$128,931

$119,739

* The Department had not calculated as of the end of the audit fieldwork.

FACILITY DIRECTOR

During Audit Period: Ira L. Collins

Currently: Ira L. Collins