REPORT DIGEST

 

HENRY C. HILL CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2008

 

 

Summary of Findings:

Total this audit                     2

Total last audit                     1

Repeated from last audit      1

 

 

Release Date:

August 6, 2009

 

 

 

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 did not maintain a record or logbook of outside personnel who accessed the Master Record File of inmates.

 

¨      The Center did not properly calculate commissary fund distributions of excess cash.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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


 

 

                                       ILLINOIS DEPARTMENT OF CORRECTIONS

                                         HENRY C. HILL CORRECTIONAL CENTER

                      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)........

$29,393,307

$27,651,743

$26,617,232

 

 

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

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

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

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

 

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

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

 

$17,296,424

58.8%

285

$       60,689

 

$     277,652

0.9%

$16,411,625

59.3%

302

$       54,343

 

$     302,571

1.1%

$15,841,014

59.5%

309

$       51,265

 

$     315,305

1.2%

 

 

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

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

 

$  4,146,692

14.1%

$  3,107,037

11.2%

$  2,611,396

9.8%

 

 

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

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

 

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

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

 

$  5,371,988

18.3%

 

$  2,136,950

7.3%

$  5,518,008

20.0%

 

$  2,156,261

7.8%

$  5,611,238

21.1%

 

$  2,078,339

7.8%

 

 

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

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

 

$     163,601

0.6%

$     156,241

0.6%

$     159,940

0.6%

 

 

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

$42,292,661

$41,908,810

$41,954,767

 

 

SELECTED ACTIVITY MEASURES

(Not Examined)

 

FY 2008

 

FY 2007

 

FY 2006

 

 

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

1,805

1,821

1,800

 

 

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

1 / 8.2

1 / 7.7

1 / 7.5

 

 

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

$16,275

$15,185

$14,779

 

 

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

896

896

896

 

 

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

31

31

32

 

 

CENTER WARDEN(S)

 

 

     During Audit Period: Frank Shaw (7/1/06 – 7/31/06); Stephen Wright, Acting (8/1/06-8/15/07); 

                                        Gerardo Acevedo (8/16/07 – Present)

     Currently:  Gerardo Acevedo

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Records were not maintained for 10 months

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Excess cash transfers were made

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

FAILURE TO MAINTENANCE RECORDS

 

The Center did not maintain a record or logbook of outside personnel who accessed the Master Record File of inmates.

 

The Unified Code of Corrections (ILCS 730 5/3-5-1(b)) states the Department shall maintain a master record file on each person committed and shall keep a record of all outside personnel who access the files, the files reviewed, any file material copied and the purpose of the access.

 

Our review of the Record’s Office log disclosed that a record of inmate files reviewed was not maintained for 10 months of fiscal year 2007. (Finding 1, page 10)

 

We recommended the Center comply with the State statute and maintain a record or logbook of all outside personnel who have accessed the Master Record File of inmates.

 

Agency officials responded that the recommendation was implemented and the facility has established a logbook.

 

IMPROPER CALCULATIONS RESULT IN EXCESS CASH TRANSFERS

 

The Center did not properly calculate Commissary Fund distributions of excess cash.

 

       Our review of the Center’s inmate and employee commissary records revealed that the inventory balances used in the calculation for fund distributions were averages ($50,000 for the inmate commissary and $25,000 for the employee commissary) instead of actual balances. This resulted in excess cash transfers of $8,336 from the commissary funds to the benefit funds. (Finding 2, page 11)

 

       We recommended the Center comply with the Administrative Directive and use the inventory account balances shown on the general ledger.

 

        Agency officials stated the recommendation was implemented and the facility will follow the Administrative Directives on excess cash transfers.

 


 

 

AUDITORS’ OPINION

 

We conducted a compliance attestation examination of the

Center as required by the Illinois State Auditing Act.  Financial statements for the Department will be presented in the Central Office report.

 

 

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:KMC:drh

 

 

SPECIAL ASSISTANT AUDITORS

 

  Our special assistant auditors for this compliance examination were James Williams & Company, LLC.