REPORT DIGEST LIMITED SCOPECOMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this examination 1 Total last examination 2 Repeated from last examination 0 Rele September 8, 2009
State of I Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
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SYNOPSIS
¨ The Center did not provide adequate employee training. (Expenditures
and Activity Measures are summarized on the reverse page) |
ILLINOIS DEPARTMENT OF JUVENILE
JUSTICE
LIMITED SCOPE COMPLIANCE
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.................................... |
$21,621,539 $13,947,833 64.5% |
$21,498,750 $14,058,598 65.4% |
$21,600,687 $14,514,417 67.2% |
Average No. of Employees............................... |
201 |
227 |
257 |
Average Salary Per Employee........................... |
$69,392 |
$61,932 |
$56,476 |
Student, Member and Inmate Compensation........ |
$43,977 |
$44,999 |
$51,120 |
% of Total Expenditures.................................... |
.2% |
.2% |
.2% |
Other Payroll Costs (FICA, Retirement).............. |
$3,348,832 |
$2,663,284 |
$2,396,954 |
% of Total Expenditures.................................... |
15.5% |
12.4% |
11.1% |
Contractual Services............................................ |
$3,247,040 |
$3,762,049 |
$3,636,479 |
% of Total Expenditures.................................... |
15.0% |
17.5% |
16.8% |
All Other Items.................................................... |
$1,033,857 |
$969,820 |
$1,001,717 |
% of Total Expenditures.................................... |
4.8% |
4.5% |
4.7% |
|
|
|
|
Cost of Property and Equipment.......................... |
$34,307,505 |
$34,030,783 |
$33,993,432 |
SELECTED
ACTIVITY MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
Average Number of Youth |
311 |
341 |
330 |
Ratio of Correctional Officers to Youth |
1 to 2.4 |
1 to 2.3 |
1 to 2.0 |
Net Youth Cost Per Year |
$69,434 |
$63,018 |
$65,410 |
Rated Youth Population |
|||
Approximate Square Feet Per Youth |
68 |
63 |
69 |
CENTER SUPERINTENDENT |
During Examination Period: Bobby Moore Currently: Bobby Moore |
Required training
not received |
FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS
INADEQUATE EMPLOYEE
TRAINING The During our testing
of employee personnel files, we noted 6 of 25 (24%) and 18 of 25 (72%)
employees did not receive the required training hours during fiscal year 2007
and fiscal year 2008, respectively.
Employees were deficient 8 to 40 training hours. (Finding 1, page 9) We recommended the Center comply with the Department’s Administrative Directives by ensuring Center employees receive the required training every fiscal year. Center management accepted our finding and recommendation and stated the facility will make every effort to ensure compliance with the Administrative Directive requirements. AUDITORS’ OPINION We conducted a limited scope compliance attestation examination of the Center as required by the Illinois State Auditing Act. Financial statements for the entire Department of Juvenile Justice will be presented in that report. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:TLD:pp ASSIGNED AUDITORS This examination was performed by the Office of the Auditor General’s staff. |