REPORT DIGEST

H. DOUGLAS SINGER

MENTAL HEALTH CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2007

Summary of Findings:

Total this audit                   0

Total last audit                   0

Repeated from last audit    0

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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

      There were no material findings of noncompliance disclosed during our audit tests.

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 2007

FY 2006

FY 2005

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

$14,564,317

$14,000,839

$14,096,148

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

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

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

$14,521,222

99.7%

$10,003,217

$13,960,044

99.7%

$9,592,639

$14,057,448

99.7%

$9,239,878

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

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

                Average Salary Per Employee.......

68.9%

167

$59,900

68.7%

173

$55,449

65.7%

172

$53,720

         Other Payroll Costs (FICA, Retirement)..

                % of Operations Expenditures.......

$1,858,767

12.8%

$1,508,385

10.8%

$2,096,079

14.9%

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

                % of Operations Expenditures.......

$2,044,983

14.1%

$2,348,047

16.8%

$2,253,382

16.0%

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

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

$373,464

2.6%

$345,629

2.5%

$316,880

2.3%

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

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

$240,791

1.6%

$165,344

1.2%

$151,229

1.1%

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

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

$43,095

0.3%

$40,795

0.3%

$38,700

0.3%

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

$22,222,252

$21,844,378

$21,214,528

SELECTED ACTIVITY MEASURES
(Not Examined)

FY 2007

FY 2006

FY 2005

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

72

78

73

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

Paid Overtime Hours & Earned Compensatory
Hours..................................................................

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

2.32/1

18,212

$549,250

2.22/1

19,701

$556,959

2.36/1

10,982

$  314,571

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

*

$224,741

$244,634

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

FACILITY DIRECTOR

     During Audit Period:  Bruce Bonecutter (7/1/05 to 12/31/06); Charles Hoffman (1/1/06 to 8/31/07)

     Currently:  Gustavo Espinosa, Acting (9/1/07 to present)