SUMMARY

We have completed a financial audit of the Mendota and Winnebago Mental Health Institutes for fiscal year (FY) 2003-04, at the request of the Department of Health and Family Services. We are able to express an unqualified opinion on each Institute's financial statements. Each Institute reported a small financial gain for FY 2003-04. Mendota Mental Health Institute reported a gain of almost $90,000 in net assets and Winnebago Mental Health Institute reported a gain of over $54,000.