REPORT DIGEST
CORRECTIONAL CENTER LIMITED
SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this examination 3 Total last examination 2 Repeated from last examination 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 the
Full Report are also available on the worldwide web at http://www.auditor.illinois.gov |
SYNOPSIS
¨ The Center did not maintain adequate control over personnel. ¨ The Center did not comply with Department of Corrections Administrative Directives in regards to employees accepting gifts.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
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). |
$41,121,301 |
$37,177,405 |
$34,654,087 |
Personal Services..........................................
% of Total Expenditures........................... Average No. of Employees........................ Average Salary Per Employee....................
Inmate
Compensation.................................... |
$18,090,996
44.0%
277
$65,310
$170,629
0.4% |
$16,504,031
44.4%
280
$58,943
$146,250
0.4% |
$16,160,718
46.6%
291
$55,535
$169,070
0.5% |
Other Payroll Costs (FICA, Retirement)........ % of Total Expenditures.......................... |
$4,343,798
10.6% |
$3,127,633
8.4% |
$2,667,851
7.7% |
Contractual
Services................................... |
$16,783,199
40.8% |
$15,906,043
42.8% |
$14,345,026
41.4% |
All Other Items............................................ % of Total Expenditures........................
|
$1,732,679
4.2%
|
$1,493,448
4.0%
|
$1,311,422
3.8%
|
Cost of Property and Equipment................. |
$59,588,772 |
$58,786,582 |
$58,409,926 |
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
Average Number of Inmates |
943 |
808 |
857 |
Ratio of Correctional Officers to Inmates |
1 / 4.7 |
1 / 4.0 |
1 / 4.1 |
Cost Per Year Per Inmate |
$43,579 |
$46,003 |
$40,417 |
Rated Inmate Capacity |
1,304 |
1,304 |
974 |
Approximate
Square Feet Per Inmate |
67 |
65 |
57 |
CENTER WARDEN |
During Audit Period: Michael Rothwell
Currently: Michael Rothwell |
Employee paid
$67,800 from Center’s appropriation; however, employee only spent
approximately 5% of his time at the Center
Department did not accept finding Auditor comment
Center accepted donations totaling $4,000 from vendors
doing business with the Department of Corrections |
FINDINGS,
CONCLUSIONS AND RECOMMENDATIONS
INADEQUATE CONTROL OVER PERSONNEL We
recommended the Center only pay those employees whose work is directly
related to the Center a majority of the time.
We also recommended the Center develop internal controls to adequately
monitor employees’ use of State time in accordance with Administrative Directives. Lastly, we recommended the employee’s time
sheets be approved by personnel who have adequate oversight of the employee
and maintain documentation to support overtime is approved in advance. Center management did not accept the
finding and stated the Department feels that it has exercised control over
personnel and that the finding puts the Agency mission in jeopardy by
limiting the Department’s ability to provide specialized high level security
services. In an auditor’s comment we noted the Center
is not complying with State law and its own Administrative Directives
regarding use of State appropriations, approval and documentation of State
paid working time and overtime, and detailing of SORT members. A lack of adequate control over personnel
may also put the “Agency mission in jeopardy”.
INADEQUATE
CONTROLS OVER EMPLOYEE BENEFIT FUND The Center did not comply with
Department of Corrections Administrative Directives in regards to employees
accepting gifts. In our sample of 25 employee benefit
fund receipts tested, we noted 4 receipts, totaling $4,000 from two different
vendors that were labeled as donations.
These two vendors both have business dealings with the Department of
Corrections. One vendor received $16.6
million in FY07 and $18.2 million in FY08 from the Department of
Corrections. The other vendor received
$2.5 million in FY07 and $4.2 million in FY08 from the Department of
Corrections. (Finding 3, page 14) We
recommended the Center ensure compliance with the Departments’ Administrative
Directives and not accept donations from vendors doing business with the
Department. We also recommended the
Center give the donations back to the respective vendors. Center management stated the
recommendation has been implemented and the facility will follow the Department’s
rules and directives. OTHER FINDING The remaining finding pertains to inadequate controls over
voucher processing and expenditure records.
We will review progress towards the implementation of our
recommendations during the Center’s next examination. AUDITORS’ OPINION We conducted a 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:JSC:pp AUDITORS ASSIGNED The limited scope compliance
examination was conducted by the Auditor General’s staff. |