REPORT
DIGEST

ILLINOIS YOUTH CENTER-JOLIET

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1998

Summary of Findings:

Total this audit 1

Total last audit 0

Repeated from last audit 0

Release Date:
April 21, 1999

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 incurred unnecessary expenditures of $1,450 for repairs to an automobile located at another facility.

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

ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - JOLIET
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1998

EXPENDITURE STATISTICS

FY 1998

FY 1997

FY 1996

Total Expenditures (All Appropriated Funds)

Personal Services
% of Total Expenditures
Average No. of Employees
Average Salary Per Employee

Inmate Compensation
% of Total Expenditures

Other Payroll Costs (FICA, Retirement)
% of Total Expenditures

Contractual Services
% of Total Expenditures

All Other Items
% of Total Expenditures

Cost of Property and Equipment

$12,392,529

$9,265,810
74.77%
272
$34,065

$50,495
0.41%

$1,163,296
9.39%

$1,167,409
9.42%

$745,519
6.01%

$19,672,625

$10,642,527

$7,708,956
72.44%
226
$34,110

$48,298
0.45%

$954,595
8.97%

$1,214,752
11.41%

$715,926
6.73%

$18,400,949

$9,761,792

$7,072,420
72.45%
198
$35,719

$53,099
0.54%

$860,251
8.81 %

$1,197,318
12.27%

$578,704
5.93%

$16,212,997

SELECTED ACTIVITY MEASURES	FY 1998	FY 1997	FY 1996
Average Number of Inmates	379	378	309
Ratio of Correctional Officers to Inmates	1/ 2.19	1/ 2.91	1/ 2.51
Cost Per Year Per Inmate	$32,552	$27,931	$31,451
Rated Inmate Capacity	212	212	212
Approximate Square Feet Per Inmate	34	34	39

CENTER SUPERINTENDENT

During Audit Period: James Mitchell
Currently: James Mitchell

Center paid an expenditure of another facility

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

UNNECESSARY EXPENDITURES INCURRED AND PAID FOR ANOTHER FACILITY

The Center incurred unnecessary expenditures of $1,450 for automobile repairs and maintenance of a vehicle located at another facility.

Center personnel received the invoice voucher directly from the Department of Central Management Services and inadvertently paid it without verifying to determine that the expenditure was for their facility. The Center was unable to receive reimbursement for this expenditure. (Finding 98-1, page 11)

We recommended facility management implement additional procedures and instruct personnel to make a conscious effort to ensure verification and accuracy of expenditures before disbursement is made. Center management agreed with our recommendation.

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 single audit of the entire Department. Financial statements for the Department will be presented in that report.

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:ROQ:ak

SPECIAL ASSISTANT AUDITORS

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