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

FY2006

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 Centerís 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 youthís file.Department officials responded that our recommendation had been implemented.

 

AUDITORíS 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.