REPORT DIGEST

 

 

ILLINOIS YOUTH CENTER - ST. CHARLES

 

LIMITED SCOPE

COMPLIANCE ATTESTATION 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 tests.We commend the Center for maintaining an effective system of internal controls.

 

†††††

AUDITORSí OPINION

 

†††† We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act.This was a limited scope compliance attestation examination that also included performing 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 that report.

 

 

 

†††††††††††† ††††††††††___________________________________

†††††††††††††††††††††† WILLIAM G. HOLLAND, Auditor General

 

WGH:TLK:PP

 

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our Special Assistant Auditors were Bronner Group, LLC.

 

 

 

 

 

 

 

 

 

 

 

 

 


ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER-ST. CHARLES

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY2004

FY2003

FY 2002

 

        Total Expenditures (All Appropriated Funds)..

 

†††† Personal Services..........................................

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

 

$24,329,447

 

$16,424,191

67.5%

 

$24,262,386

 

$16,463,192

67.9%

 

$22,821,069

 

$15,641,115

68.5%

††††††††††††† Average No. of Employees................

303

317

315

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

$54,205

 

$51,934

 

$49,654

 

†††††††† Student, Member and Inmate Compensation..

$68,798

$69,747

$71,200

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

.3%

.3%

.3%

††††††††

 

 

 

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

$3,560,842

$3,792,907

$3,531,363

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

14.6%

15.6%

15.5%

 

 

 

 

†††††††† Contractual Services....................................

$3,376,479

$3,031,342

$2,607,294

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

13.9%

12.5%

11.4%

 

 

 

 

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

$899,137

$905,198

$970,097

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

3.7%

3.7%

4.3%

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

$33,311,684

$29,106,917

$27,381,044

 

SELECTED ACTIVITY MEASURES

FY2004

FY2003

FY 2002

 

        Average Number of Inmates............................

 

409

 

433

 

427

        Ratio of Youth Supervisors to Inmates............

1/ 2.1

1/ 2.2

1/ 2.3

        Average Costs Per Inmate.............................

$59,421

$55,985

$53,349

        Rated Resident Capacity..............................

318

318

318

        Approximate Square Feet Per Inmate..........

56

54

47

 

CENTER WARDEN

During Period and Current: Janice Shallcross