REPORT DIGEST

 

LAWRENCE

CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

Total this audit†††††††††††††           0

Total last audit††††††††††††††††††††††† 2 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 attestation testing.We commend the Center for maintaining an effective system of internal controls.

 

 

AUDITORSí REPORT

 

††††† We conducted a limited scope compliance attestation 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.Financial statements for the Department will be presented in that report.

 

†††††

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our special assistant auditors for this audit were Martin & Shadid, CPAs, P.C.

 

 

 

 

 

 

 

 

 

†††††††

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

 

 

 


††††††††††††††††††††††††††††††††††††††† ILLINOIS DEPARTMENT OF CORRECTIONS

†††††††††††††††††††††††††††††††††††††††††††† LAWRENCE CORRECTIONAL CENTER

††††††††††††††††††††††††††††††††††† LIMITED SCOPE COMPLIANCE EXAMINATION

†††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

         Total Expenditures (All Appropriated Funds).......

$28,331,551

$25,918,742

$23,742,937

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

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

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

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

 

††††††† Inmate Compensation.................................................

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

$17,057,508

60.2%

404

$42,222

 

$196,567

0.7%

$15,754,956

60.8%

388

$40,606

 

$163,565

0.6%

$14,797,321

62.3%

406

$36,446

 

$76,796

0.3%

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

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

$3,572,742

12.6%

$3,649,771

14.1%

$3,266,681

13.8%

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

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

$5,297,389

18.7%

$4,368,730

16.9%

$3,415,580

14.4%

††††††† Commodities..............................................................

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

††††††† Equipment..................................................................

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

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

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

 

$1,885,358

6.7%

$83,457

0.3%

$238,530

0.8%

$1,741,414

6.7%

$73,316

0.3%

$166,990

0.6%

$1,752,389

7.4%

$241,241

1.0%

$192,929

0.8%

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

$88,709,485

$88,359,416

$88,039,802

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2004

FY 2003

FY 2002

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

1,190

915

447

         Ratio of Correctional Officers to Inmates....................

1/4.1

1/3.3

1/1.5

         Cost Per Year Per Inmate.........................................

$23,738

$28,246

$52,577

         Rated Inmate Capacity..............................................

2,257

2,257

2,257

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

56

60

84

 

CENTER WARDEN(S)

†††† During Audit Period:Mr. Guy Pierce (7/1/02-12/31/03); Mr. Jason Garnett (1/1/04-6/30/04)

†††† Currently:Mr. Jason Garnett