REPORT DIGEST
DANVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2006 Summary of Findings: Total this audit 2 Total last audit 1 Repeated from last audit 0 Release Date: June 20, 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 is also available on the worldwide web at http://www.auditor.illinois.gov |
SYNOPSIS
♦ The Center erroneously reported inventory balances for FY2005. ♦ The Center did not exercise adequate control over locally held fund cut-off procedures. {Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
DANVILLE
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION
For
The Two Years Ended June 30, 2006
EXPENDITURE STATISTICS |
FY 2006 |
FY 2005 |
FY 2004 |
|
·
Total Expenditures (All Appropriated Funds).......
|
$28,302,494 |
$28,862,749 |
$28,287,331 |
|
Personal
Services.....................................................
% of
Total Expenditures.................................
Average No. of Employees..............................
Average Salary Per Employee.........................
Student,
Member and Inmate Compensation...................
% of Total Expenditures.................................
|
$17,482,465
61.8%
336
$52,031
$337,059
1.2% |
$17,661,984
61.2%
343
$51,493
$341,821
1.2% |
$17,073,990
60.4%
353
$48,368
$361,716
1.3% |
|
Other
Payroll Costs (FICA, Retirement)..................
% of Total Expenditures................................ |
$2,881,154
10.2 |
$4,042,714
14.0% |
$3,652,750
12.9% |
|
Contractual
Services...............................................
% of Total Expenditures................................ |
$5,601,300
19.8% |
$4,663,506
16.2% |
$4,556,697
16.1% |
|
Commodities............................................................
% of Total Expenditures................................ |
$1,792,992
6.3% |
$1,939,260
6.7% |
$2,264,344
8.0% |
|
All Other
Items......................................................
% of Total Expenditures.................................
|
$207,524
0.7% |
$213,464
0.7% |
$377,834
1.3% |
|
·
Cost of Property and Equipment.......................... |
$55,706,685 |
$55,692,698 |
$54,843,684 |
|
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2006 |
FY 2005 |
FY 2004 |
·
Average Number of Inmates.................................... |
1,812 |
1,804 |
1,825 |
·
Ratio of Correctional
Officers to Inmates.................. |
1 / 6.84 |
1 / 6.58 |
1 / 6.49 |
·
Cost Per Year Per Inmate........................................ |
$15,596 |
15,999 |
$15,443 |
·
Rated Inmate Capacity.................................................. |
896 |
896 |
896 |
·
Approximate Square Feet
Per Inmate............................ |
31 |
31 |
31 |
CENTER WARDEN(S) |
During Audit Period:
Blair Leibach (7/1/04 - 10/15/04) John Chambers (10/16/04 – 6/30/06)
Currently: John Chambers |
Overstated inventory
balances were reported Employee Commissary
Fund expenses posted to incorrect fiscal year |
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS FY 2005 INVENTORY BALANCE
ERRONEOUSLY REPORTED TO CENTRAL OFFICE The Center erroneously reported inventory balances for FY 2005 to the Central Office. The final priced inventory reported by the Center to the Central Office at June 30, 2005 was $337,404. The perpetual inventory balance, adjusted after a complete physical inventory, was $297,921. Thus a difference of $39,483 in overstated inventory balances was reported as of June 30, 2005. (Finding 1, page 10) We recommended that reports submitted to the Central Office be reviewed and thoroughly reconciled to ensure accuracy in reporting. Agency officials stated that the Center has implemented additional procedures to ensure the amounts reported are correct. IMPROPER YEAR END ACCOUNT POSTING The Center did not exercise adequate control over locally held fund cut-off procedures. The Center posted three FY 2006 Employee Commissary Fund expenses totaling $2,795 to FY 2007. (Finding 2, page 11) We recommended the Center review its transactions approaching year-end and subsequent to year-end to identify expenditures to be recorded in the proper accounting period. Center officials accepted our recommendation. AUDITORS’ OPINION We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance examination that also included performing certain audit procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections. 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 E. C. Ortiz & Co. |