REPORT DIGEST

 

DEPARTMENT OF JUVENILE JUSTICE-

ILLINOIS YOUTH CENTER - HARRISBURG

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

 

For the Two Years Ended:

June 30, 2008

 

Summary of Findings:

Total this audit†††††††††  †       ††† 2

Total last audit†††††††††         †††† 4

Repeated from last audit        2

 

 

Release Date:

September 8, 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 is also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

SYNOPSIS

 

®      The Center did not exercise adequate control over voucher processing.

 

®      The Center did not maintain adequate controls over commodities inventory.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 


ILLINOIS DEPARTMENT OF JUVENILE JUSTICE

ILLINOIS YOUTH CENTER AT HARRISBURG

LIMITED SCOPE COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2008

 

EXPENDITURE STATISTICS

FY 2008

FY 2007

FY 2006

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

$20,560,502

$19,645,250

$18,793,027

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

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

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

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

 

†††† Youth Compensation ......................................................

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

$13,816,803

67.2%

230

$60,073

 

$38,111

0.2%

$13,649,328

69.5%

244

$55,940

 

$38,693

0.2%

$13,247,262

70.5%

255

$51,950

 

$42,556

0.2%

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

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

$3,313,212

16.1%

$2,585,160

13.2%

$2,182,797

11.6%

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

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

$2,442,403

11.9%

$2,328,934

11.8%

$2,440,650

13.0%

†††† Commodities..........................................................

†††††††† % of Total Expenditures††

$798,587

3.9%

$857,702

4.4%

$724,666

3.9%

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

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

$151,386

0.7%

$185,433

0.9%

$155,096

0.8%

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

$23,748,314

$23,067,374

$23,016,888

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2008

FY 2007

FY 2006

†††† Average Number of Residents

296

340

375

†††† Ratio of Correctional Officers to Residents

1 to 1.7

1 to 1.9

1 to 2

†††† Cost Per Year Per Resident

$69,448

$57,665

$50,008

†††† Rated Resident Capacity

276

276

276

†††† Approximate Square Feet Per Resident

60

61

45

 

CENTER WARDEN(S) / SUPERINTENDENT(S)

†††† During Examination Period:Mr. Greg Pattison (4/1/06 - 8/2/06), Mr. William Kilquest (8/3/06 - 3/4/07), Mr. Donald Rumsey (Acting) (3/5/07 - 3/29/07), Mr. Robert Price (3/30/07 - 6/30/08)

†††† Currently:Mr. Robert Price

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Late processing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


No proper monthly inventories

 

 

 

 


Inaccurate records

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

NEED TO IMPROVE VOUCHER PROCESSING

 

††††† The Center did not exercise adequate controls over voucher processing.

 

††††† The Center did not approve all vouchers for payment within the required time limits.We noted 12 of 50 (24%) vouchers tested, totaling $14,550, were approved for payment from 4 to 96 days late.

 

††††† The Department of Corrections Administrative Directive and the Illinois Administrative Code requires an agency to review a bill and either deny the bill in whole or in part, ask for more information necessary to review the bill, or approve the bill in whole or in part, within 30 days after physical receipt of the bill. (Finding 1, page 11)

 

We recommended the Center comply with the Departmentís Administrative Directives and the Illinois Administrative Code procedures and implement controls to ensure vouchers are approved within the required time frame.

 

Center officials accepted our recommendation.

 

 

NEED TO ENHANCE CONTROLS OVER COMMODITIES INVENTORY

 

The Center did not maintain adequate controls over the commodities inventory.We noted the following:

 

        The Center did not conduct the proper monthly inventories of the commodities storeroom for FY07.Center staff could not provide auditors with any supporting documentation that the required monthly inventory counts were preformed in FY07.

 

        The Centerís balance in the Inventory Management System (TIMS) contained discrepancies when compared to the auditorís physical count.

 

Failure to maintain an accurate perpetual inventory system may result in inadequate inventory levels to accommodate operational needs or result in surplus spending for goods that are not needed.(Finding 2, page 12)

 

We recommend the Center properly maintain the perpetual inventory records and complete the monthly physical counts.

 

Center officials accepted our recommendation.

 

 

AUDITORS' REPORT

 

††††† We conducted a limited scope compliance attestation engagement of the Center as required by the Illinois State Auditing Act.Financial statements for the entire Department will be presented in the Central Office report.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

 

WGH:AKS:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our special assistant auditors for this examination were Kerber, Eck, and Braeckel, LLP.