REPORT DIGEST

 

 

LOGAN CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2008

 

Summary of Findings:

Total this audit                      1

Total last audit                      0

Repeated from last audit       0

 

 

Release Date:

August 6, 2009

 

 

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 Full Report are also available on the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 

¨   The Center failed to properly transfer unclaimed inmate account balances to the General Revenue Fund. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS

LOGAN CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For The Two Years Ended June 30, 2008

 

EXPENDITURE STATISTICS

FY 2008

FY 2007

FY 2006

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

$33,389,770

$29,153,852

$29,052,800

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

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

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

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

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

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

$21,236,865

63.6%

328

$64,747

$357,950

1.1%

$18,506,243

63.5%

349

$53,026

$366,308

1.2%

$19,065,941

65.6%

362

$52,668

$360,249

1.2%

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

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

$5,097,779

15.3%

$3,506,675

12.0%

$3,148,902

10.9%

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

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

$3,932,289

11.8%

$4,107,294

14.1%

$4,039,303

13.9%

     Commodities……………………………………….

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

$2,381,299

7.1%

$2,236,519

7.7%

$2,059,148

7.1%

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

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

$383,588

1.1%

$430,813

1.5%

$379,257

1.3%

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

$36,487,680

$35,281,852

$35,254,306

 

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2008

FY 2007

FY 2006

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

1,884

1,890

1,894

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

1 / 8.4

1 / 8.0

1 / 7.6

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

$17,713

$15,423

$15,324

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

1,074

1,074

1,074

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

39

39

39

 

 

CENTER WARDEN(S)

     During Audit Period:  Gregory Firkus (7/1/06 – 4/30/07)

                                     Jennifer Stoudt (5/1/07 – 1/27/08)

                                     Austin Randolph, Jr. (1/28/08 – Current)

     Currently:  Austin Randolph, Jr.


 

 

 

 

 

 

 

 

 

 

 

 

 

 


Noncompliance with State law

 

 

 

 

 


Unclaimed balances were not transferred to the General Revenue Fund

 

 

 

 

 

 

 

 

Department does not accept finding and recommendation

 

 

 

 

 


Auditor comment

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

 

FAILURE TO PROPERLY TRANSFER UNCLAIMED INMATE ACCOUNT BALANCES

 

     The Center did not take appropriate action to ensure that individual dormant account balances were properly transferred to the General Revenue Fund (GRF). 

 

     The Unified Code of Corrections (Code) requires the Department to establish accounting records with individual accounts for each inmate (730 ILCS 5/3-4-3(a)).  In addition, the Code (730 ILCS 5/3-4-3(b)) requires any money held in accounts of an inmate which are unclaimed one year after release to be transferred to the GRF. 

 

     The Center improperly offset the total positive cash balances of unclaimed inmate accounts against negative account balances.  The majority of negative balances did not involve cash distributions from the Inmate Trust Fund, but represented amounts the Center paid from the GRF or other funds which can only be recouped if cash is available in the individual inmate’s account.  Individual dormant account balances totaling $8,571 were not transferred to the GRF.  (Finding 1, pages 11-12)

 

     We recommended the Center take appropriate action to ensure dormant cash balances are timely transferred to the GRF.

 

     Department officials did not accept our finding and recommendation.  Officials responded that they had implemented policies and procedures they felt were appropriate, and noted the statute is silent on the Department’s ability to offset negative and positive account balances.

 

     In an auditor’s comment, we noted that the Center did not transfer dormant accounts totaling $8,571 to the GRF as required by the Unified Code of Corrections.  The net negative balances are caused by the improper off-setting of one inmate’s positive cash balance against another inmate’s negative balance in the Inmate Trust Fund.

 

     Further, our auditor’s comment noted that the Center has a fiduciary responsibility for the inmate accounts and should be evaluating each account within the Inmate Trust Fund individually for potential transfer to the GRF. 

 

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 will be presented in the Central Office report.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:CD

 

 

SPECIAL ASSISTANT AUDITORS

 

     Our special assistant auditors for this audit were E.C. Ortiz & Co., LLP.