REPORT DIGEST

H. DOUGLAS SINGER
MENTAL HEALTH AND DEVELOPMENTAL CENTER

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1997

Summary of Findings:

Release Date:
March 12, 1998

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

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.

 

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

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:ROQ:ak

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Blackman, Kallick, Bartelstein, LLP.

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

FY 1997

FY 1996

FY 1995

• Total Expenditures (All Appropriated Funds)

OPERATIONS TOTAL
% of Total Expenditures

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

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

Contractual Services
% of Operations Expenditures

All Other Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

• Cost of Property and Equipment
• Cost of Inventories on hand

$13,586,616

$13,583,616
100%

$10,174,354
75%
269
$37,823

$1,188,462
9%

$1,662,631
12%

$558,169
4%

$3,000
0%

$16,009,636
$112,500

$13,495,278

$13,492,278
100%

$10,097,218
75%
277
$36,452

$1,149,115
9%

$1,632,414
12%

$613,531
4%

$3,000
0%

N/A
$111,900

$13,070,831

$13,066,931
99.9%

$9,920,007
75%
276
$35,942

$1,057,502
8%

$1,494,614
12%

$594,808
5%

$3,900
0%

$14,665,457
$112,900

FY 1997

FY 1996

FY 1995

• Average Number of Residents

128

137

149

• Ratio of Employees to Residents

2.10/1

2.02/1

1.85/1

• Cost Per Year Per Resident

$138,165

$128,267

$106,318

• Department's progress in reducing employees' injuries
  (Workers' Compensation Claims)

79

50

67