REPORT DIGEST

 

DEPARTMENT OF CORRECTIONS -

ILLINOIS YOUTH CENTER AT HARRISBURG

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

Total this audit†††††††††††††             1

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

 

 

 

 

 

 

SYNOPSIS

 

®      A department supervisor solicited three bids for equipment costing over $10,000; however all of the bids were solicited from the same vendor.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 


ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER AT HARRISBURG

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

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

$17,090,447

$17,129,509

$18,317,370

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

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

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

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

 

†††† Inmate Compensation ....................................................

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

$12,150,905

71.1%

259

$46,915

 

$55,350

0.3%

$11,897,502

69.5%

240

$49,573

 

$59,959

0.3%

$12,716,649

69.4%

287

$44,309

 

$74,819

0.4%

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

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

$2,586,024

15.1%

$2,731,528

15.9%

$2,886,493

15.8%

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

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

$1,793,970

10.5%

$1,808,915

10.6%

$1,748,317

9.5%

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

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

 

 

$504,198

3.0%

$631,605

3.7%

$891,092

4.9%

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

$22,611,916

$22,661,180

$22,402,812

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2004

FY 2003

FY 2002

!Average Number of Residents

316

326

394

!Ratio of Correctional Officers to Residents

1/1.7

1/1.8

1/2.0

!Cost Per Year Per Resident

$53,953

$52,488

$46,401

!Rated Resident Capacity

276

276

276

!Approximate Square Feet Per Resident

54

57

49

 

CENTER WARDEN(S)

†††† During Audit Period:Mr. Jerry Suits (7/1/02-12/1/03); Mr. Robert Briddick (12/2/03-6/30/04)

†††† Currently:Mr. Robert Briddick

 

 

 

 

 

 

 

 

 

 

 


Three bids for equipment costing over $10,000 were solicited from the same vendor

 

 

 

 

 

 

 


The departmentís Administrative Directive does not address the oversight of employees involved in the solicitation process

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

INTERNAL CONTROLS OVER PROCUREMENT NEED IMPROVEMENT

 

††††† A department supervisor solicited three written bids for equipment costing over $10,000; however, all of the bids were solicited from the same vendor.

 

††††† The equipment was on the approved equipment list that was received from the State on June 24th and had to be purchased by June 30th.Each of the bids received from the vendor were submitted on a separate letterhead to the Business Administrator and to the Warden for approval.It was later discovered that the three bids came from one vendor to the department supervisor.

 

††††† Center management stated that they believed they followed the Department of Correctionís Administrative Directive 02.20.106 regarding the procurement of the equipment noted above; however Directive 02.20.106 does not address the oversight of employees involved in the solicitation of bids.Good internal control practices would require that more than one person be involved in the solicitation of bids.

 

††††† The lack of oversight over procurement by competitive bid increases the risk of fraud or misappropriation of assets.(Finding 1, page 9)

 

††††† We recommended the Center work with the Department of Corrections to enhance the internal control over purchases acquired through competitive bidding to require more than one person be involved in the solicitation of competitive bids.

 

††††† Center officials accepted our recommendation and stated that Department policy requires an adequate level of internal control regarding the solicitation of competitive bids.

 

 

 

AUDITORS' REPORT

 

††††† We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act.

 

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

 

WGH:JAF:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our special assistant auditors for this examination were Kemper CPA Group LLP.