REPORT DIGEST

H. DOUGLAS SINGER

MENTAL HEALTH CENTER

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2005

Summary of Findings:

Total this audit                          0

Total last audit                          0

Repeated from last audit           0

Release Date:

June 13, 2006 

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 is also available on

the worldwide web at

http://www.state.il.us/auditor

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

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

AUDITORS’ 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 Center’s 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 for examination were E.C. Ortiz & Co., LLP.

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

EXPENDITURE STATISTICS

FY 2005

FY 2004

FY 2003

·         Total Expenditures (All Appropriated Funds).........................................................

$14,096,148

$13,480,032

$14,695,335

     OPERATIONS TOTAL..................................

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

           Personal Services.................................

$14,057,448

99.7%

$9,239,878

$13,479,532

99.9%

$9,037,530

$14,657,235

99.7%

$10,124,764

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

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

                Average Salary Per Employee.......

65.7%

172

$53,720

67.0%

176

$51,350

69.1%

187

$54,143

         Other Payroll Costs (FICA, Retirement)..

                % of Operations Expenditures.......

$2,096,079

14.9%

$1,738,719

12.9%

$2,110,498

14.4%

         Contractual Services...............................

                % of Operations Expenditures.......

$2,253,382

16.0%

$2,180,387

16.2%

$1,912,284

13.0%

         Commodities...................................................

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

$316,880

2.3%

$336,288

2.5%

$374,395

2.6%

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

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

$151,229

1.1%

$186,608

1.4%

$135,294

0.9%

     GRANTS TOTAL..........................................

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

$38,700

0.3%

$500

0.004%

$38,100

0.3%

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

$21,214,528

$20,054,518

$19,663,843

SELECTED ACTIVITY MEASURES (not examined)

FY 2005

FY 2004

FY 2003

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

73

74

75

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

2.36/1

2.38/1

2.49/1

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

*

$234,181

$229,800

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

FACILITY DIRECTOR

     During Audit Period:  Robert Vyverberg  (Acting) (7/1/03 – 2/28/04)

                                     Bruce Bonecutter (Acting) (3/1/04 – 6/30/05)

     Currently:  Vacant