REPORT DIGEST

 

 

JOHN A. GRAHAM CORRECTIONAL CENTER

 

LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

Total this engagement†††††††††††††††  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 compliance tests.We commend the Center for maintaining an effective system of internal controls.

 

 

AUDITORSí OPINION

 

††††† We conducted a limited scope compliance attestation engagement 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 with our financial audit of the entire Department.Financial statements for the Department of Corrections will be presented in the General Office audit 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 next page.}

 


 

†††††††††††††††††††††††††††††††††††††††† JOHN A. GRAHAM CORRECTIONAL CENTER

†††††††††††††††††††††††† LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

††††††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

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

$35,286,783

$35,516,854

$35,211,153

†††† Personal Services.....................................................

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

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

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

 

†††† Student, member and inmate Compensation................

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

$21,477,526

60.8%

418

$51,381

 

$281,209

0.8%

$21,574,358

60.7%

424

$50,882

 

$285,262

0.8%

$21,602,660

61.3%

487

$44,359

 

$305,923

0.9%

 

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

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

$4,568,703

12.9%

$4,966,574

13.9%

$4,915,036

13.8%

 

†††† Contractual Services.................................................

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

 

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

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

$5,967,270

16.9%

 

$2,665,098

7.5%††

$6,011,642

16.9%

 

$2,408,240

6.7%

$5,374,475

15.2%

 

$2,704,764

7.7%

 

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

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

$326,977

1.1%

$270,778

1.0%

$308,295

1.1%

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

$39,493,970

$38,355,451

$38,224,592

 

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

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

1,920

1,906

1,882

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

1/5.9

1/5.8

1/5.2

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

$18,319

$18,623

$18,679

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

1,174

1,174

1,174

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

26

27

27

 

CENTER WARDEN

†††† During Audit Period: Mr. Steven Bryant

†††† Currently:Mr. Steven Bryant