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REPORT DIGEST
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 6 Repeated from last audit 1 Release Date: August 6, 2009
State of Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General (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
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SYNOPSIS § The Center had inadequate controls over inventory. {Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
For The Two Years Ended June 30, 2008
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EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
|
Total Expenditures (All Appropriated Funds)........ |
$34,395,053 |
$31,778,935 |
$30,255,110 |
|
|
|
|
|
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Personal Services.......................................................
% of Total Expenditures.....................................
Average No. of Employees................................
Average Salary Per Employee............................
Student, member and inmate compensation.......................
% of Total
Expenditures............................................... |
$20,996,510
61%
353
$59,480
$310,734
0.9% |
$19,669,523
61.9%
368
$53,450
$368,368
1.2% |
$18,750,334
62%
357
$52,522
$361,592
1.2% |
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Other Payroll Costs (FICA, Retirement).....................
% of Total Expenditures..................................... |
$5,034,890
14.6% |
$3,725,890
11.7% |
$3,087,466
10.2% |
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Contractual Services.................................................
% of Total Expenditures..................................... |
$5,235,400
15.2% |
$5,370,860
16.9% |
$5,420,371
17.9% |
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Commodities..............................................................
% of
Total Expenditures
All Other
Items..........................................................
% of
Total Expenditures.............................................. |
$2,555,800
7.5%
$261,719
0.8% |
$2,366,872
7.4%
$277,422
0.9% |
$2,355,026
7.8%
$280,321
0.9% |
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Cost of Property and Equipment............................. |
$47,985,774 |
$46,937,567 |
$46,671,156 |
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SELECTED ACTIVITY
MEASURES (not examined) |
FY 2008 |
FY 2007 |
FY 2006 |
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Average Number of Inmates....................................... |
1,944 |
1,999 |
1,998 |
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§
Ratio of Correctional Officers
to Inmates..................... |
1/8.5 |
1/8.5 |
1/7.0 |
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§
Cost Per Year Per Inmate.......................................... |
$17,691 |
$15,896 |
$15,136 |
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§
Rated Inmate Capacity.................................................... |
1,046 |
1,046 |
1,046 |
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Approximate Square Feet
Per Inmate.............................. |
34 |
33 |
32 |
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CENTER WARDEN(S) |
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During examination period: Mr.
Jay Merchant (4/1/06 to 8/14/06) Mr. Dan Austin ( 8/14/06 to 10/16/07), Mr. Jody
Hathaway (10/16/07 to current)
Currently: Mr. Jody Hathaway |
Inventory process
was not properly planned and executed |
FINDINGS,
CONCLUSIONS, AND RECOMMENDATIONS NEED TO IMPROVE CONTROLS OVER INVENTORYA review of the Center’s inventory procedures disclosed numerous control weaknesses. During our testing, we noted the following: · The Center did not properly plan and execute its June 30, 2008 inventory process. The Center did not store inventory in an orderly manner, which resulted in two inventory items that were test counted as one. The effect of this error was $1,934. · The Center did not use a tagging system during inventory counts to prevent double counting. · Five out of 16 differences were noted during the Center’s June 30, 2008 inmate commissary inventory test count. The total effect of the errors was $45. · The Center’s inventory software, The Inventory Management System (TIMS), did not allocate the cost of freight to the unit cost of inventory items. · There was no review of the monthly Receiving Report Reconciliation, which reconciles the Accounting Information System report of all vouchers paid to TIMS. A lack of internal controls increases the likelihood that improper expenditure error, irregularity, or misappropriation of funds could occur and would not be found in the normal course of business. (Finding 1, page 10) We recommended the Center institute procedures to strengthen controls over inventory and counting procedures. Center officials responded that they will make every effort to ensure compliance with Departmental Policies and Statutes on inventory.
AUDITORS’ OPINIONWe conducted a limited scope compliance attestation engagement 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.
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WILLIAM G. HOLLAND, Auditor General WGH:MKL:pp SPECIAL
ASSISTANT AUDITORS Our special assistant auditors were Schorb & Schmersahl, LLC. |