REPORT DIGEST

CENTRALIA CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit                          0

Total last audit                          0

Repeated from last audit           0

Release Date:

April 21, 2005 

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 is also available on

The worldwide web at

http://www.state.il.us/auditor

INTRODUCTION

      There were no material findings of noncompliance disclosed by our audit tests.  We commend the Center for maintaining an effective system of internal controls.

AUDITORS’ OPINION

      We conducted a limited scope compliance attestation examination 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 audit of the entire Department.  Financial statements for the Department will be presented in that report.

___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:MKL:pp

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors were West & Company, LLC.

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

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

·         Total Expenditures (All Appropriated Funds)..

$28,774,156

$29,696,500

$29,614,112

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

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

         Average No. of Employees..........................

         Average Salary Per Employee......................

     Inmate Compensation ........................................

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

$18,140,781

63.00%

358

$50,672

$302,611

1.05%

$18,863,856

63.52%

361

$52,254

$304,286

1.02%

$19,011,689

64.20%

440

$43,208

$306,677

1.04%

     Other Payroll Costs (FICA, Retirement)...............

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

$3,894,810

13.54%

$4,323,380

14.55%

$4,308,958

14.55%

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

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

$4,052,620

14.08%

$3,929,876

13.23%

$3,660,379

12.36%

       Commodities..................................................

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

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

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

$2,062,800

7.17%

$320,534

1.16%

$1,973,256

6.65%

$301,846

1.03%

$2,031,979

6.86%

$294,430

0.99%

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

$38,056,783

$37,410,909

$36,453,780

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

!     Average Number of Inmates...............................

1,526

1,528

1,498

!     Ratio of Correctional Officers to Inmates............

1/4.3

1/4.2

1/4.6

!     Cost Per Year Per Inmate.................................

$18,804

$19,412

$19,745

!     Rated Inmate Capacity........................................

950

950

950

!     Approximate Square Feet Per Inmate...................

33

33

34

CENTER WARDEN(S)

     During Audit Period: Mr. Edwin R. Bowen

     Currently:  Mr. Edwin R. Bowen