REPORT DIGEST

 

DEPARTMENT OF CORRECTIONS

ROBINSON CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE 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

 

¨      Dormant inmate cash account balances were not properly transferred to the General Revenue Fund.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 


ROBINSON CORRECTIONAL CENTER

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).......

$24,361,405

$21,570,872

$21,201,895

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

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

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

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

 

                Inmate Compensation (If Applicable)...............

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

$15,122,156

62.07%

247

$61,223

 

$228,934

.94%

$13,397,503

62.11%

254

$52,746

 

$233,667

1.08%

$13,437,580

        63.38%

              261

        $51,485

 

      $238,729

          1.13%

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

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

$3,626,823

14.89%

$2,536,417

11.76%

$2,211,767

      10.43%          

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

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

$3,701,000

15.19%

$3,896,426

18.06%

$3,850,167

18.16%

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

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

 

$1,682,492

6.91%

$1,506,859

6.99%

$1,463,652

6.90%

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

$26,346,138

$26,271,832

$26,296,130

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2008

FY 2007

FY 2006

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

1,202

1,202

1,200

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

1 to 6.7

1 to 6.5

1 to 6.3

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

$20,244

$17,946

$17,654

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

600

600

600

·         Approximate Square Foot Per Inmate......................

29

29

29

 

WARDEN

     During Audit Period:  Mr. Tom Weger

     Currently:  Mr. Julius Flagg, Acting Warden (as of 12/5/08)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Dormant accounts were not transferred to the GRF

 

 

 

 

 

 

 

 

Department does not accept finding and recommendation

 

 

 

 

 


Auditors’ comment

 

FINDING, CONCLUSION AND

RECOMMENDATION

 

FAILURE TO PROPERLY ADMINISTER DORMANT ACCOUNTS

 

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

 

      The Unified Code of Corrections (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.

 

According to the Center’s accounting records, 100 inmate trust funds had a cash balance of $680, 34 accounts had $0 balances but owed outstanding debts, and 3 accounts had negative cash balances totaling $(16).   The Center did not maintain documentation that it notified the Central Office about dormant accounts.  Further, the Center had not requested the dormant accounts be transferred to the GRF.  (Finding 1, pages 10-11)

 

We recommended the Center take appropriate action to ensure the dormant balances are 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 auditors’ comment, we noted that the Center did not transfer dormant accounts totaling $680 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 auditors’ comment noted 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 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:PH:pp

 

 

SPECIAL ASSISTANT AUDITORS

 

      Our Special Assistant Auditors for this engagement were Doehring, Winders, & Co. LLP.