REPORT DIGEST

 

LOGAN CORRECTIONAL CENTER

 

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

 

Total this audit            0

Total last audit 1 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

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.

 

 

 

 

AUDITORS' OPINION

 

We conducted a limited scope compliance 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 examination of the entire Department. Financial statements for the 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.

 

 

 

 

 

 

 

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


 

 

LOGAN CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

         Total Expenditures (All Appropriated Funds).

$30,892,795

$31,497,307

$33,597,796

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

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

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

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

 

Inmate Compensation ......................................

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

$19,102,152

61.83%

385

$49,616

 

$433,717

1.41%

$19,517,286

61.96%

397

$49,162

 

$445,362

1.41%

$20,924,867

62.28%

476

$43,960

 

$487,489

1.45%

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

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

$4,097,328

13.26%

$4,489,457

14.25%

$4,769,159

14.19%

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

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

$3,896,815

12.62%

$3,707,048

11.77%

$3,742,492

11.14%

Commodities..................................................

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

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

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

$2,852,202

9.23%

$510,581

1.65%

$2,842,433

9.03%

$495,721

1.58%

$3,154,589

9.39%

$519,200

1.55%

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

$34,405,017

$34,231,195

$34,449,672

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2004

FY 2003

FY 2002

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

1,898

1,903

1,947

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

1/7.0

1/6.8

1/6.0

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

*As adjusted for food and services shared provided by Lincoln Correctional Center.

$16,242

$16,556

$17,361

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

1074

1074

1,132

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

39

39

36

CENTER WARDEN(S)

During Audit Period: Rick E. Shepard (7/1/02 to 12/31/02)

Larry Sims (1/1/03 to 11/30/04)

Currently: Raymond Bensko (12/1/04 to Present)