REPORT DIGEST

DIXON 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                          1

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

Attn:  Records Manager

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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

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

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 agreed upon procedures with respect to the accounting records of the Center to assist in our audit of the entire Department.  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 Sulaski & Webb, CPAs.

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

EXPENDITURE STATISTICS

FY  2004

FY 2003

FY 2002

!    Total Expenditures (All Appropriated Funds)

$45,245,195

$44,838,460

$43,451,784

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

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

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

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

     Student, Member and Inmate Compensation.........

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

$26,387,603

58.3%

554

$47,631

$454,378

1.0%

$26,864,069

59.9%

545

$49,292

$465,170

1.0%

$26,343,391

60.6%

588

$44,802

$504,583

1.2%

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

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

$5,621,032

12.4%

$6,173,755

13.8%

$6,021,038

13.9%

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

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

Commodities………………………………...

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

$9,285,069

20.5%

$3,007,355

6.7%

$7,902,877

17.6%

$2,962,948

6.6%

$6,748,927

15.5%

$3,275,545

7.5%

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

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

$489,758

1.1%

$469,641

1.1%

$558,300

1.3%

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

$101,507,456

$97,905,317

$84,858,355

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

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

2,211

2,148

2,133

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

1/5.3

1/5.4

1/5.1

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

$20,431

$20,863

$20,329

!. Rated Resident Capacity.....................................

1,430

1,430

1,430

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

23

23

23

CENTER WARDEN(S)

     During Audit Period: Jerry Sternes

     Currently:  Nedra Chandler (Acting)