REPORT DIGEST

 

DWIGHT 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                          2

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

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

      There were no material findings of noncompliance disclosed during 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 accounting records of the Center to assist in 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 for this audit were De Raimo Hillger & Ripp.

 

 

 

 

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

                                                                          

 

 

 

     

ILLINOIS DEPARTMENT OF CORRECTIONS

DWIGHT CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2004

 

 

EXPENDITURE STATISTICS

FY  2004

FY 2003

FY 2002

!    Total Expenditures (All Appropriated Funds).........................................................

 

 

$34,216,554

 

$33,940,194

 

$33,793,858

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

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

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

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

 

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

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

 

$20,066,570

58.6%

375

$53,511

 

$146,757

0.4%

$20,098,364

59.2%

391

$51,402

 

$141,182

0.4%

$19,372,665

57.3%

433

$44,741

 

$152,321

0.5%

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

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

 

$4,261,576

12.5%

$4,653,509

13.7%

$4,422,419

13.1%

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

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

$6,942,116

20.3%

$6,422,909

19.0%

$6,709,793

19.8%

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

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

 

$2,799,535

8.2%

$2,624,230

7.7%

$3,136,660

9.3%

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

$55,898,651

$55,021,325

$44,578,811

 

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

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

1,081

1,039

1,112

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

1 / 3.7

1 / 3.4

1 / 3.4

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

$31,491

$32,596

$30,296

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

884

884

884

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

51

55

44

 

CENTER WARDEN(S)

     During Audit Period:  Lynn Cahill–Mashing (3/16/00-4/30/03)

                                       Vacant (5/1/03 – 11/16/03)

                                      Ayssa B. Williams (11/17/03 – 10/5/04)

     Current:  Mary Zigler