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REPORT DIGEST
CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE ATTESTATION
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 2 Repeated from last audit 0 Release Date: August 6, 2009
State of Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General (217) 782-6046 or TTY (888)
261-2887 This Report Digest is also
available on the worldwide web at www.auditor.illinois.gov |
SYNOPSIS¨ The Center failed to properly transfer unclaimed inmate account balances to the General Revenue Fund. {Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS
DEPARTMENT OF CORRECTIONS
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION
For The Two
Years Ended June 30, 2008
|
EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
|
Total Expenditures (All Appropriated
Funds)........
|
$20,116,031 |
$18,865,606 |
$17,785,803 |
|
Personal
Services.......................................................
% of Total Expenditures.....................................
Average No. of Employees................................
Average Salary Per Employee............................
Inmate
Compensation......................................................
% of
Total Expenditures............................................. |
$13,076,971
65.0%
226
$57,863
$92,914
0.5% |
$12,487,808
66.2%
236
$52,914
$92,163
0.5% |
$11,983,523
67.4%
238
$50,351
$86,978
0.5% |
|
Other Payroll
Costs (FICA, Retirement).......................
% of Total Expenditures..................................... |
$3,133,441
15.6% |
$2,363,070
12.5% |
$1,967,066
11.1% |
|
Contractual
Services...................................................
% of Total Expenditures..................................... |
$3,191,950
15.8% |
$3,344,752
17.7% |
$3,200,768
18.0% |
|
Commodities...............................................................
% of
Total Expenditures........................................
All Other
Items.........................................................
% of Total Expenditures.....................................
|
$504,852
2.5%
$115,903
0.6% |
$446,296
2.4%
$131,517
0.7% |
$418,556
2.3%
$128,912
0.7% |
|
Cost of Property and
Equipment............................. |
$37,238,003 |
$37,075,302 |
$37,045,838 |
|
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
|
Average Number of Inmates.................................. |
527 |
524 |
518 |
|
Ratio of Correctional Officers to Inmates................ |
1/3.51 |
1/3.30 |
1/3.16 |
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Cost Per Year Per Inmate...................................... |
$38,167 |
$36,003 |
$34,308 |
|
Rated Inmate Capacity........................................... |
500 |
500 |
500 |
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Approximate Square Feet Per Inmate..................... |
53 |
55 |
53 |
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CENTER WARDEN(S) |
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During
Audit Period: Christine Boyd (1/1/09 to current)
Mary Kepler
(7/1/06 to 12/31/08)
Currently: Christine Boyd |
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Noncompliance with
State law Unclaimed balances
were not transferred to the General Revenue Fund
Department does not
accept finding and recommendation
Auditor comment |
FINDING, CONCLUSION AND RECOMMENDATION FAILURE TO PROPERLY TRANSFER UNCLAIMED INMATE ACCOUNT BALANCES The Center did not take appropriate action to ensure that individual dormant account balances were properly transferred to the General Revenue Fund (GRF). The Unified Code of Corrections (Code) requires the Department to establish accounting records with individual accounts for each inmate (730 ILCS 5/3-4-3(a)). In addition, the Code (730 ILCS 5/3-4-3(b)) requires any money held in accounts of an inmate which are unclaimed one year after release to be transferred to the GRF. The
Center improperly offset the total positive cash balances of unclaimed inmate
accounts against negative account balances.
The majority of negative balances did not involve cash distributions
from the Inmate Trust Fund, but represented amounts the Center paid from the
GRF or other funds which can only be recouped if cash is available in the
individual inmate’s account. The
Center did execute transfers totaling $869 during the examination
period. However, the transfers should
have totaled $2,633. (Finding 1, pages
9-10) We recommended the Center take appropriate action to ensure dormant cash balances are timely transferred to the GRF.
Center officials did not accept our finding and recommendation. Officials responded that they had implemented policies and procedures they felt were appropriate, and noted the statute is silent on the Department’s ability to offset negative and positive account balances. In an auditor’s comment, we noted that the Center did not transfer dormant accounts totaling $1,764 to the GRF as required by the Unified Code of Corrections. The net negative balances are caused by the improper off-setting of one inmate’s positive cash balance against another inmate’s negative balance in the Inmate Trust Fund. Further, our auditor’s comment noted that the Center has a fiduciary responsibility for the inmate accounts and should be evaluating each account within the Inmate Trust Fund individually for potential transfer to the GRF. AUDITORS’ OPINION We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act. Financial statements for the entire Department will be presented in the Department's financial audit and compliance examination report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:CD SPECIAL ASSISTANT AUDITORS Our Special Assistant Auditor for this engagement was Kyle E. McGinnis, CPA. |
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