REPORT DIGEST

 

SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

 

Total this audit            1

Total last audit             1

Repeated from last audit 0

 

Release Date:

June 20, 2007

 

 

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 had inadequate segregation of duties over locally held funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 


ILLINOIS DEPARTMENT OF CORRECTIONS

SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For The Two Years Ended June 30, 2006

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

         Total Expenditures (All Appropriated Funds)..

$20,189,979

$20,715,441

$18,936,413

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

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

$13,052,038

64.6%

$13,027,306

62.9%

$11,972,772

63.2%

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

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

$2,147,507

10.6%

$2,983,553

14.4%

$2,541,943

13.4%

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

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

256

$50,985

260

$50,105

268

$44,675

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

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

$150,212

0.7%

$153,627

0.7%

$160,215

0.9%

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

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

$4,046,468

20.1%

$3,777,057

18.2%

$3,276,480

17.3%

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

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

 

$793,754

4.0%

$773,898

3.8%

$985,003

5.2%

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

$21,993,804

$21,985,379

$22,087,796

 

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2006

FY 2005

FY 2004

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

656

668

666

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

1 to 3.4

1 to 3.4

1 to 3.3

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

$30,745

$31,011

$28,402

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

600

600

600

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

33

33

33

 

 

CENTER WARDEN(S)

Warden (5/99 to 7/04) Mr. Early Laster

Warden (7/04 to Current) Mr. James Davidson

 


 

 

 

 

 

 

 

 

Same employee wrote and mailed locally held fund checks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

INADEQUATE SEGREGATION OF DUTIES

 

The Center did not maintain an adequate segregation of duties over the locally held funds. The Account Tech designated to write checks also mailed the prepared checks. (Finding 1, page 9)

 

Center management indicated the Center did not have sufficient staff to ensure the locally held fund duties were segregated.

 

We recommended the Center segregate the duties of the individual assigned to write checks and mail prepared checks.

 

Center officials accepted our recommendation and indicated they had reassigned the duties of mailing the checks to an employee who does not write the checks.

 

AUDITORS' 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 audit report.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

 

WGH:MKL:pp

 

SPECIAL ASSISTANT AUDITORS

 

Our special assistant auditors for this examination were J. W. Boyle & Co., Ltd.