REPORT DIGEST

ILLINOIS YOUTH CENTER - ST. CHARLES

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this examination                  2

Total last examination                  0

Repeated from last examination   0

Release Date:

June 20, 2007

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 http://www.auditor.illinois.gov

SYNOPSIS

¨      The Center did not maintain adequate controls over meal reimbursements for dinner.

¨      The Center made contractual payments in advance of contract terms.

(Expenditures and Activity Measures are summarized on the reverse page)

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

Total Expenditures (All Appropriated Funds)....

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

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

$21,600,687

$14,514,417

67.2%

$23,731,065

$15,592,800

65.7%

$24,329,447

$16,424,191

67.5%

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

257

273

303

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

$56,476

$57,116

$54,205

         Student, Member and Inmate Compensation.

$51,120

$59,019

$68,798

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

.2%

            .2%

.3%

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

$2,396,954

$3,568,133

$3,560,842

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

11.1%

15.0%

14.6%

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

$3,636,479

$3,300,070

$3,376,479

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

16.8%

14.0%

13.9%

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

$1,001,717

$1,211,043

$899,137

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

4.7%

5.1%

3.7%

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

$33,993,432

$33,969,043

$33,311,684

SELECTED ACTIVITY MEASURES (Not examined)

FY 2006

FY 2005

FY 2004

Average Number of Inmates

330

362

409

Ratio of Youth Supervisors to Inmates

1  / 2.0

1  / 2.0

1  / 2.1

Cost Per Year Per Inmate

$65,410

$65,321

$59,421

Rated Inmate Capacity

318

318

318

Approximate Square Feet Per Inmate

69

63

56

During Period and Current: Janice Shallcross (Transfer out 3/31/06), Bobby Moore (4/1/06 – current)

Meal reimbursements for dinner were paid without meeting meal allowance requirements

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER MEAL REIMBURSEMENTS FOR DINNER

      The Center did not maintain adequate controls over meal reimbursements for dinner.

      During our testing, we noted the following:

·        Twenty-three of 47 (49%) travel vouchers tested contained instances totaling $1,207 in fiscal year 2005 and $170 in fiscal year 2006 in which employees were paid meal reimbursements for dinner without meeting meal allowance requirements.  Travel times indicated on vouchers submitted did not agree to Center movement records.

·        Twenty-four of 47 (51%) travel vouchers tested contained instances totaling $1,479 in fiscal year 2005 and $306 in fiscal year 2006 in which employees were paid meal reimbursements for dinner in which the Center records could not support.  Travelers completed vouchers claiming meal reimbursements, however, the movement records did not list the travelers on the travel status. 

·        Seven of 47 (15%) travel vouchers tested contained instances totaling $136 in fiscal year 2005 in which auditors were unable to determine if employees were entitled to meal reimbursements for dinner.  Center movement records were incomplete.  Movement sheets contained missing travel times, which made it difficult to determine if the claimed meal reimbursements were accurate.  (Finding 1, pages 9-10)

We recommended the Center implement controls to verify claimed travel reimbursements.  In addition, we recommended the Center request reimbursement from employees for the improper claimed dinner meal reimbursements.

      Center management accepted our recommendation.

The Center paid health services fees in advance of the contract terms

NONCOMPLIANCE WITH CONTRACT TERMS

      The Center did not comply with contract terms during fiscal year 2006.  Contract payments for two months for health services, totaling $365,215, were paid 32 to 45 days in advance of the contract terms. (Finding 2, page 11)

We recommended the Center monitor the contract to ensure all terms are met. 

      Center management accepted our recommendation.

AUDITORS’ 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 examination of the entire Department.  Financial statements for the entire Department will be presented in that report.

                       ___________________________________

                       WILLIAM G. HOLLAND, Auditor General

WGH:GSR:pp

ASSIGNED AUDITORS

     The Auditor General’s staff conducted this examination.