REPORT DIGEST

 

DEPARTMENT OF VETERANS’ AFFAIRS

ILLINOIS VETERANS’ HOME AT LASALLE

 

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

Total this audit                     1

Total last audit                     0

Repeated from last
examination                         0

 

Release Date:

April 19, 2007

 

 

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 TTY (888) 261-2887

 

This Report Digest and Full Report are also available on

the worldwide web at http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

¨      The Home did not maintain timesheets in compliance with the State Officials and Employees Ethics Act.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


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

 

 

 

 

                                        DEPARTMENT OF VETERANS’ AFFAIRS

ILLINOIS VETERANS’ HOME AT LASALLE

                                   COMPLIANCE ATTESTATION EXAMINATION

                                            For The Two Years Ended June 30, 2006

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

     Total Expenditures (All Funds)(1).........

 

$8,277,676

$8,694,992

$8,076,799

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

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

$8,266,676

99.87%

$8,685,912

99.90%

$8,076,396

99.99%

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

           % of Operations Expenditures.....

$5,454,285

65.98%

$5,372,873

61.86%

$5,233,909

64.80%

         Other Payroll Costs (FICA, Retirement)

           % of Operations Expenditures....

$875,004

10.59%

$1,259,737

14.50%

$1,096,171

13.57%

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

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

$1,249,448

15.11%

$1,377,133

15.86%

$1,040,517

12.88%

         Locally Held Fund................................

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

$86,729

1.05%

$81,775

.94%

$60,098

.75%

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

           % of Operations Expenditures……

$601,210

7.27%

$594,394

6.84%

$645,701

8.00%

NON-APPROPRIATED STATE TREASURY FUNDS

      Veterans' Affairs Library Grant Fund (775)..

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

 

 

 

$11,000

.13%

 

 

$9,080

.10%

 

 

$403

.01%

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

$11,395,600

$11,756,786

$11,464,918

 

SELECTED ACTIVITY MEASURES (not examined)

FY 2006

FY 2005

Average Number of Residents – Skilled Care......................

Average Number of Employees..........................................

Ratio-Average Number of Employees to Residents .............

Annual Cost of Nursing Care Per Resident.........................

100

121

1.21 to 1

$77,365

113

125

1.11 to 1

$72,555

 

HOME ADMINISTRATOR(S)

During Period:  James W. Arrington

Currently:  James W. Arrington

 

(1)Includes all funds except the locally held Residents’ Trust Fund. 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

 

 

 

 

 

 

 

 


Home employees did not document the total hours spent each day on official State business

 

 

 

NONCOMPLIANCE WITH STATE OFFICIALS AND EMPLOYEES ETHICS ACT

 

 

      The Home did not comply with the State Officials and Employees Ethics Act.     

 

      We noted the Home employees were required to record time in when arriving at work and time out when leaving. However, the timesheets did not document the total hours spent each day on official State business.

 

      The State Officials and Employees Ethics Act (Act) (5 ILCS 430/5-5(c)) requires each State agency to develop a written policy that includes work time requirements and documentation of time worked.  Additionally, the Act requires State employees to periodically submit timesheets documenting the time spent each day on official State business to the nearest quarter hour.  (Finding 1, page 9)

 

      We recommended the Home comply with the State Officials and Employee Ethics Act by amending its policies regarding timekeeping requirement and document the time spent on official State business to the nearest quarter hour.

 

      Home officials stated that they are waiting for the Department to modify the timesheets and establish a procedure to ensure the requirements of the Act are followed.

 

 

AUDITORS' OPINION

 

      We conducted a compliance attestation examination of the Home as required by the Illinois State Auditing Act.  We also performed certain agreed-upon procedures with respect to the records of the Home to assist in our compliance attestation examination of the entire Department of Veterans' Affairs.  We have not examined any financial statements of the agency for the purpose of expressing an opinion because the agency does not, nor is it required to, prepare financial statements. 

 

 

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:GSR:pp

 

ASSIGNED AUDITORS

 

      The Auditor General’s staff conducted this examination.