REPORT DIGEST

DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER-JOLIET

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 2
Total last audit 1
Repeated from last audit 0

Release Date:
April 10, 2001

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217) 782-6046 or TDD (217) 524-4646

This Report Digest is also available on the worldwide web at http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 
  • The Center did not maintain adequate internal controls over fixed assets and equipment. Equipment and fixed asset records were not properly maintained. Also, numerous instances were noted where items appeared on the Center's records but could not be located during the physical inventory.
  • The Center inappropriately compensated inmates instead of returning an unused appropriation amount to the State.

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER-JOLIET
COMPLIANCE AUDIT
For the Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998
Total Expenditures (All Appropriated Funds)
Personal Services
% of Total Expenditures

$15,321,090
$10,533,748
68.75%

$14,294,473
$10,090,832
70.59%

$12,392,529
$9,265,810
74.77%
Average No. of Employees

270

273

272
Average Salary Per Employee

$39,014

$36,963

$34,065
Resident Compensation

$57,398

$55,494

$50,495
% of Total Expenditures

0.37%

0.39%

0.41%
Other Payroll Costs (FICA, Retirement)

$2,359,190

$1,711,848

$1,163,296
% of Total Expenditures

15.40%

11.98%

9.39%
Contractual Services

$1,414,942

$1,429,706

$1,167,409
% of Total Expenditures

9.24%

10.0%

9.42%
All Other Items .

$955,812

$1,006,593

$745,519
% of Total Expenditures

6.24%

7.04%

6.01%
  • Cost of Property and Equipment

$27,502,878

$26,971,562

$19,672,625
SELECTED ACTIVITY MEASURES

FY 2000

FY1999

FY1998
  • Average Number of Residents

382

375

369
  • Ratio of Correctional Officers to Residents

1 / 2.04

1 / 2.00

1 / 2.02
  • Cost Per Year Per Resident

$39,894

$37,641

$33,435
  • Rated Resident Capacity

228

212

212
  • Approximate Square Feet Per Resident

35

34

34
CENTER SUPERINTENDENT(S)
During Audit Period: James Mitchell (7/98 to 4/99), Robert Moore (4/99 to 3/00),

Kenneth Briley (3/00 to 7/00)
Currently: Jesse Montgomery
 

 

 

 

 

Center records were not properly maintained

 

 

 

 

 

 

 

$9,160 was paid to residents inappropriately

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER FIXED ASSETS AND EQUIPMENT

The Center did not properly maintain their fixed asset and equipment records.

Some of the conditions noted during our testing were: 1) 182 furniture and equipment items totaling $59,313 could not be located, 2) one equipment item valued at $13,311 and another at $14,490 were on the Center's inventory records, however, they had been transferred to another facility or to the central office, and 3) property reports were not updated, maintained and reconciled to Comptroller reports accurately or in a timely fashion. (Finding 1, pages 11-12)

We recommended that Center personnel maintain accurate and timely records of fixed asset and equipment. Center officials agreed with the recommendation and will conduct a comprehensive equipment inventory to make adjustments.

INAPPROPRIATE PAYMENTS TO RESIDENTS

The Center inappropriately paid $9,160 of the student member inmate compensation appropriation to a number of inmates in the program.

In FY 1999, residents received an additional $12 and $13 for the June 15th and 30th pay periods for achieving certain academic goals or attending class for a certain number of hours. These payments totaled $9,160 and should have been remitted back to the State. The Department of Correction’s Administrative Directive 02.42.103 states that inmates shall be compensated at the rate of $50 per week. Any additional funds are to be remitted to the State. (Finding 2, page 13)

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors for this audit were DeRaimo, Hillger & Ripp, CPAs.

We recommended that Center personnel implement procedures to ensure that residents are paid what they earn and remaining amounts are properly accounted for. Center officials agreed with our recommendation and stated their criteria will be revised to ensure personnel are aware of proper procedures regarding this appropriation.

AUDITORS' OPINION

We conducted a compliance audit 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 our audit of the entire Department. Financial statements for the entire Department will be presented in the central office report.

_________________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Philip Rootberg & Company, LLP.