REPORT DIGEST

ILLINOIS YOUTH CENTER -

MURPHYSBORO

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 0

Total last audit 0

Repeated from last audit 0

Release Date:

April 21, 2005

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 is also available on

the worldwide web at

http://www.state.il.us/auditor

INTRODUCTION

There were no material findings of noncompliance disclosed by our examination. We commend the Center for its efforts in maintaining an effective system of internal control.

AUDITORS’ OPINION

We conducted a limited scope compliance examination 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 of Corrections. Financial statements for the Department will be presented in a separate audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:GSR:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Kemper CPA Group, LLP.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER - MURPHYSBORO

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2004

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

! Total Expenditures (All Appropriated Funds)..

$8,530,500

$8,693,539

$8,732,624

Personal Services.......................................

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

No. of Employees.................................

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

Resident Compensation ...........................

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

$5,875,711

68.9%

118

$49,794

$16,522

0.2%

$5,894,798

67.8%

122

$48,318

$17,255

0.2%

$5,888,511

67.4%

134

$43,944

$24,331

0.3%

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

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

$1,226,697

14.4%

$1,360,065

15.6%

$1,347,621

15.4%

Contractual Services................................

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

$990,302

11.6%

$963,177

11.1%

$889,968

10.2%

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

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

$421,268

4.9%

$458,244

5.3%

$582,193

6.7%

! Cost of Property and Equipment............

$10,478,632

$10,482,669

$10,460,823

SELECTED ACTIVITY MEASURES	FY 2004	FY 2003	FY 2002
! Average Number of Residents.......................	109	103	123
! Ratio of Correctional Officers to Residents.....	1 to 1.28	1 to 1.19	1 to 1.40
! Cost Per Year Per Resident..........................	$77,886	$84,148	$70,847
! Rated Resident Capacity................................	156	156	156
! Approximate Square Feet Per Resident............	90	107	96

CENTER SUPERINTENDENT(S)

During Audit Period: Judy Davis (July 1, 2002 - September 30, 2003), Willliam Kilquist (October 1, 2003 - June 30, 2004)

Currently: William Kilquist