REPORT DIGEST



ILLINOIS YOUTH CENTER WARRENVILLE



COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1996


Summary of Findings:

Total this audit 0
Total last audit 1
Repeated from last audit 0



Release Date:
March 26, 1997





State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046

INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for maintaining an effective system of internal controls.

AUDITORS' OPINION

We conducted a compliance audit 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 single audit of the entire Department. Financial statements for the Department will be presented in the single audit report.



_____________________________________
WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Selden, Fox & Associates, Ltd.

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

 

ILLINOIS YOUTH CENTER - WARRENVILLE
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1996

EXPENDITURE STATISTICS

FY 1996

FY 1995

FY 1994

  • Total Expenditures (All Appropriated Funds)
Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

Contractual Services

% of Total Expenditures

All Other Items

% of Total Expenditures

  • Cost of Property and Equipment

$4,905,927

$3,026,830

61.70%
84
$36,034

$28,215

.58%

$368,675

7.51%

$817,743

16.67%

$664,464

13.54%

$5,298,111

$4,558,267

$2,852,511

62.58%
82
$34,787

$26,234

.57%

$328,036

7.20%

$783,291

17.18%

$568,195

12.47%

$5,158,907

$ 4,475,850

$ 2,805,632

62.69%
82
$34,215

$26,638

.59%

$317,357

7.09%

$718,038

16.04%

$608,185

13.59%

$ 4,882,503

SELECTED ACTIVITY MEASURES

FY 1996

FY 1995

FY 1994

  • Average Number of Inmates

141

129

127

  • Ratio of Correctional Officers to Inmates

1/2.47

1/2.39

1/2.40

  • Cost Per Year Per Inmate

$34,412

$35,067

$33,116

  • Rated Inmate Capacity

108

108

108

  • Approximate Square Feet Per Inmate

60

66

67

CENTER SUPERINTENDENT

During Audit Period: Glenda M. Blakemore
Currently: Glenda M. Blakemore