REPORT DIGEST

REPORT DIGEST

DECATUR

CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this report 2

Total last report 0

Repeated from last report 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 are also available on

the worldwide web at

http://www.auditor.illinois.gov

SYNOPSIS

· The Center’s semi-monthly payroll vouchers did not have evidence of review or approval by Center management.

· The Center did not maintain a record or logbook of outside personnel who had access to inmate master files.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

DECATUR 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)

$17,785,803

$18,965,759

$18,072,866

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

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

Average Number of Employees.......

Average Salary Per Employee.......

$11,983,523

67.38%

238

$50,351

$12,293,171

64.82%

251

$48,977

$11,730,034

64.90%

256

$45,820

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

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

$86,978

0.49%

$93,726

0.49%

$96,962

0.54%

Other Payroll Costs (FICA, Retirement)

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

$1,967,066

11.06%

$2,808,615

14.81%

$2,482,519

13.74%

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

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

$3,200,768

18.00%

$2,929,653

15.45%

$2,868,820

15.87%

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

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

All Other Items……………………

% of Total Expenditures………

$418,556

2.35%

$128,912

0.72%

$617,295

3.25%

$223,299

1.18%

$708,710

3.92%

$185,821

1.03%

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

$37,045,838

$37,030,626

$36,787,555

SELECTED ACTIVITY MEASURES (NOT EXAMINED)		FY 2006	FY 2005	FY 2004
Average Number of Inmates……………… Ratio of Correctional Officers to Inmates… Cost Per Year Per Inmate……………..… Rated Inmate Capacity............................. Approximate Square Feet Per Inmate…		518 1 to 3.16 $34,308 500 53	517 1 to 2.94 $36,505 500 51	514 1 to 2.84 $35,100 500 54

	CENTER WARDEN(S)
	During Examination Period: Mary Kepler
	Currently: Mary Kepler

Evidence of review and approval lacking

Failure to maintain a record or logbook of outside personnel who had access to inmate master files

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PAYROLL VOUCHERS DID NOT HAVE EVIDENCE OF MANAGEMENT APPROVAL

The Center’s semi-monthly payroll vouchers did not have evidence of review or approval by Center management.

We reviewed 12 of 48 (25%) semi-monthly payroll vouchers and found that none of the 12 vouchers tested had any indication that they had been reviewed or approved by Center Management. Payroll related expenditures accounted for 80% of the Centers expenditures for the examination period ($29,233,078 of $36,751,562). (Finding 1, page 9)

We recommended the Center management document the review and approval of all vouchers issued by the Center.

Center officials stated our recommendation has been implemented.

NONCOMPLIANCE WITH STATUTORY MANDATE

The Center did not maintain a record or logbook of outside personnel who had access to inmate master files. (Finding 2, page 10)

The Unified Code of Corrections states that the Center shall keep a record of all outside personnel who have access to files, files reviewed, any file material copied, and the purpose of access.

We recommended the Center maintain a record or logbook of outside personnel who had access to inmate files.

Center officials stated our recommendation has been implemented.

AUDITORS’ OPINION

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

___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:CD:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were E.C. Ortiz & Co., LLP.

DECATUR CORRECTIONAL CENTER

SELECTED ACTIVITY MEASURES (NOT EXAMINED)

NONCOMPLIANCE WITH STATUTORY MANDATE