REPORT DIGEST

 

 

SHAWNEE

CORRECTIONAL CENTER

 

LIMITED SCOPE COMPLIANCE ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

 

Total this audit                           6

Total last audit                          5

Repeated from last audit           1

 

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 is also available on

the worldwide web at

http://www.auditor.Illinois.gov

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 

 

§      The Center did not conduct an independent review of payroll vouchers.

 

§      The Center did not maintain adequate segregation of duties over property control.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 


 

 

ILLINOIS DEPARTMENT OF CORRECTIONS

SHAWNEE 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)........

$30,255,110

$31,928,935

$30,773,194

 

 

 

 

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

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

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

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

     Student, member and inmate compensation...............

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

$18,750,334

62.%

357

$52,522

$361,592

1.2%

$18,880,973

59.1%

352

$53,639

$380,031

1.2%

$17,940,431

58.3%

360

$49,834

$402,422

1.3%

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

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

$3,087,466

10.2%

$4,317,042

13.5%

$3,828,825

12.4%

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

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

$5,420,371

17.9%

$5,544,883

17.4%

$5,238,617

17.0%

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

        % of Total Expenditures

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

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

$2,355,026

7.8%

$280,321

.90%

$2,488,369

7.8%

$317,637

1.0%

$2,943,269

9.9%

$419,630

1.1%

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

$46,671,156

$46,995,748

$47,219,827

 

SELECTED ACTIVITY MEASURES (not examined)

FY 2006

FY 2005

FY 2004

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

1,998

1,996

2,016

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

1/7.0

1/6.9

1/7.2

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

$15,136

$15,991

$15,219

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

1,046

1,046

1,046

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

32

33

32

 

CENTER WARDEN(S)

     Warden (4/1/06 to 8/14/06)  Mr. Jay Merchant

     Warden (10/1/03 to 3/31/06) Mr. Terry McCann

 



 

 

 

 

 

 

 

 

 

 

 

 

 

 


Payroll vouchers not independently reviewed

 

 

 

 

 

 

 

 


Employee performed physical inventory and had access to the Property Control System

 

 

 

 

 

     

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

 

 

LACK OF INDEPENDENT REVIEW OF PAYROLL DOCUMENTATION

 

The Center payroll vouchers were not independently verified to agree to the approved timesheets.

The payroll clerk inputs approved timesheets data into the payroll system, which generates the payroll voucher and paycheck.  After processing, warrants are returned to the payroll clerk.  The Business Administrator does not review the payroll information.  (Finding 2, page 10)

We recommended a person independent of the payroll voucher input verify it accuracy. 

Center officials responded that they had implemented our recommendation. 

 

INADEQUATE SEGREGATION OF DUTIES OVER PROPERTY CONTROL

 

     The Center did not maintain adequate segregation of duties over property control.

 

     An employee responsible for performing physical inventory counts of equipment also had the ability to add, change, and delete transactions in the Property Control System.  (Finding 3, page 11)

 

     We recommended an employee who performs physical inventory counts of equipment not have access to the Property Control System. 

 

Center officials responded that they had implemented our recommendation.

 

 

 

AUDITORS’ OPINION

 

We conducted a limited scope compliance attestation engagement 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:MKL:pp

 

 

 

 

SPECIAL ASSISTANT AUDITORS

 

      Our special assistant auditors were Doehring, Winders & Co. LLP.