REPORT DIGEST

 

TINLEY PARK MENTAL HEALTH CENTER

 

LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                       1

Total last audit                       1

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

 

 

SYNOPSIS

  • The Center had inadequate control over medication returned to the pharmacy.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

                                TINLEY PARK MENTAL HEALTH CENTER

                                                 COMPLIANCE AUDIT

                                     For The Two Years Ended June 30, 2003

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Appropriated Funds)

$24,816,235

$26,342,917

$25,436,306

OPERATIONS TOTAL

% of Total Expenditures

Personal Services

$24,686,824

99.5%

$17,210,178

$26,139,213

99.2%

$18,385,843

$25,238,366

99.2%

$17,826,939

% of Operations Expenditures

Average No. of Employees

Average Salary Per Employee

69.7%

297

$57,947

70.3%

337

$54,557

70.6%

352

$50,645

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$3,611,322

14.6%

$3,849,011

14.7%

$3,685,116,

14.6%

Contractual Services

% of Operations Expenditures

$1,019,783

4.1%

$1,053,791

4.0%

$978,666

3.9%

Commodities

% of Operations Expenditures

$2,626,755

10.7%

$2,601,686

10.0%

$2,380,861

9.4%

All Other Items

% of Operations Expenditures

$218,786

0.9%

$248,882

1.0%

$366,784

1.5%

GRANTS TOTAL

% of Total Expenditures

$129,411

0.5%

$203,704

0.8%

$197,940

0.8%

  • Cost of Property and Equipment

$52,071,518

$51,759,118

$51,233,475

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

! Average Number of Residents

136

153

149

! Ratio of Employees to Residents

2.18/1

2.20/1

2.36/1

! Cost Per Year Per Resident

*

$206,858

$210,243

*Department had not calculated at the close of fieldwork.

     

FACILITY DIRECTOR

During Audit Period: Ms. Brenda Hampton

Currently: Ms. Brenda Hampton

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

An adjustment increasing inventory value by $63,977 represented 18% of the pharmacy inventory.

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROL OVER MEDICATION RETURNED TO THE PHARMACY

The Tinley Park Mental Health Center Pharmacy did not update the commodity control inventory reporting system by recording medication previously released to the care units which was returned to the pharmacy unused. Total pharmacy inventory value at June 30, 2003 approximated $353,679.

The physical count of the pharmacy inventory taken at the end of fiscal year 2003 resulted in an adjustment increasing the perpetual inventory value by $63,977, representing 18% of the pharmacy inventory. The failure to update the inventory for the medication returned to stock significantly contributed to the understatement of the inventory value.

A Center official said the pharmacy normally operates with 16 Pharmacists and pharmacy assistants. During fiscal year 2003 the staffing was reduced to 10 for much of the year. This reduction in staff resulted in insufficient resources allocated to the restocking and recording of medication being returned from the care units unused. (Finding 1, pages 9-10)

The Center accepted our recommendation to review their pharmacy operation to ensure that returned items are restocked and the system updated on a timely basis. The Center response stated the Center is currently fully staffed and has sufficient resources to properly account for returned medication and make the necessary adjustments, and that pharmacy operations have been reviewed and changes made.

 

AUDITORSí OPINION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance audit that also included certain agreed upon procedures with respect to the accounting records of the Center to assist our single audit of the entire Department of Human Services. Financial statements for the entire Department will be presented in that report.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:drh

 

SPECIAL ASSISTANT AUDITORS

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