REPORT DIGEST DEPARTMENT OF JUVENILE JUSTICE ILLINOIS YOUTH CENTER - KEWANEE LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 2 Repeated from last audit 0 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 the Full Report are also available on the worldwide web at www.auditor.illinois.gov

SYNOPSIS ¨ The Center did not maintain a record of outside personnel who accessed the Master Record File of youths. {Expenditures and Activity Measures are summarized on the next page.}

ILLINOIS DEPARTMENT OF JUVENILE JUSTICE

ILLINOIS YOUTH CENTER - KEWANEE

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)............................................ Personal Services............................. % of Total Expenditures.............. Average No. of Employees......... Average Salary Per Employee.... Student, Member and Inmate Compensation % of Total Expenditures.......................	$18,013,881 $10,598,079 58.8% 181 $58,553 $14,192 0.1%	$16,074,701 $9,877,780 61.5% 190 $51,988 $14,280 0.1%	$15,406,650 $9,340,961 60.6% 200 $46,705 $12,623 0.1%
Other Payroll Costs (FICA, Retirement).. % of Total Expenditures.............	$2,539,617 14.1%	$1,868,482 11.6%	$1,537,808 10.0%
Contractual Services.............................. % of Total Expenditures..............	$4,156,820 23.1%	$3,731,203 23.2%	$4,034,172 26.2%
All Other Items.................................... % of Total Expenditures..............	$705,173 3.9%	$582,956 3.6%	$481,086 3.1%
Cost of Property and Equipment...........	$50,140,842	$49,212,697	$49,168,998
SELECTED ACTIVITY MEASURES (Not Examined)	FY 2008	FY 2007	FY 2006
.... Average Number of Youths....................	253	231	200
.... Ratio of Correctional Officers to Youths.	1 / 1.99	1 / 1.71	1 / 1.45
.... Cost Per Year Per Youth.......................	$71,201	$69,572	$76,973
.... Rated Resident Capacity............................	354	354	354
.... Approximate Square Feet Per Youth.........	113	106	128
CENTER SUPERINTENDENT(S)
During Audit Period: Lisa A. Nordstrom Current: Lisa A. Nordstrom

Failure to maintain records of outside personnel who accessed youth files

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS NEED TO IMPROVE CONTROLS The Center did not maintain a record of outside personnel who accessed the Master Record File of youths. (Finding 1, page 9) Our review of youth records disclosed that the Center’s Records Office Supervisor did not keep records of outside personnel who accessed youth files, the files reviewed, the file material copied or the purpose of the access. The Unified Code of Corrections (730 ILCS 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. Center management stated that they were not aware of the requirement to keep a record of outside personnel who access the Master Record of a youth. We recommended the Center comply with State Statues and maintain a record of all outside personnel who access a youth’s file. Department officials responded that our recommendation had been implemented. AUDITOR’S OPINION We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance examination that also included performing certain auditing procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Juvenile Justice. Financial statements for the entire Department will be presented in that report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMC:drh SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this audit were McGreal & Company, PC.