REPORT DIGEST
DEPARTMENT OF
CORRECTIONS STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION
For the Two Years Ended
Summary of Findings: Total this audit 2 Total last audit 4 Repeated from last audit 0 Release Date: April 21, 2005
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 is also available on the worldwide web at http://www.state.il.us/auditor
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SYNOPSIS
¨ Stateville Correctional Center lacked adequate segregation of duties in two areas. ¨ Stateville Correctional Center employees lacked required training hours.
{Financial Information is summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION
For The Years Ended June 30, 2004
EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002
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·
Total
Expenditures (All Appropriated Funds)....
Personal Services.................................................. % of Total Expenditures.................................. Average No. of Employees............................. Average Salary Per Employee......................... Student, Member and Inmate Compensation.......... % of Total Expenditures..................................
Other Payroll Costs (FICA, Retirement)................ % of Total Expenditures........................................
Contractual Services......................................... %
of Total Expenditures..................................
All Other Items..................................................... % of Total Expenditures.................................. ·
Cost of
Property and Equipment......................... |
$92,219,770 $58,752,090 63.7% 1,215 $48,356 $248,294 0.3% $12,675,698 13.7% $13,263,042 14.4% $7,280,646 7.9% $186,611,095 |
$93,352,575 $61,424,443 65.8% 1,231 $49,898 $278,787 0.3% $14,201,573 15.2% $12,408,908 13.3% $5,038,864 5.4% $178,277,193 |
$65,582,981 $41,882,629 63.9% 899 $46,588 $282,821 0.4% $9,478,663 14.4% $8,241,129 12.6% $5,697,739 8.7% $68,381,603 |
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SELECTED
ACTIVITY MEASURES
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FY 2004 |
FY 2003 |
FY 2002 |
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· Average Number of Inmates.................................. · Ratio of Correctional Officers to Inmates................ · Cost Per Year Per Inmate...................................... · Rate Inmate Capacity............................................. · Approximate Square Feet Per Inmate..................... |
2,854 1 / 2.8 $32,305 2,000 38 |
2,723 1 / 2.7 $34,278 2,000 43 |
2,551 1/ 3.9 $25,702 2,000 42 |
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CENTER WARDEN(S) |
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During Audit Period: Kenneth Briley |
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Currently: Kenneth Briley |
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Nine of 12 cash
receipts tested (75%) were entered into the trust fund system by the cashier who
also received the physical checks
Fifteen
of 30 employee personnel files tested (50%) showed a lack of required annual
training hours
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FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS INADEQUATE SEGREGATION OF DUTIES Stateville
Correctional Center lacked adequate segregation of duties in two areas: l
Inmate Trust
Fund – Nine of 12 cash
receipts tested (75%) totaling $4,526 and $13,205 for FY2003 and FY2004,
respectively, were entered into the trust fund system by the cashier who also
received the physical checks. l
Automated
Inventory Management System (AIMS) – The Business Administrator prepared the reconciliation of the AIMS
Posting Report and then reviewed it. Adequate and effective internal controls and prudent business practices require segregation
of duties. (Finding 1, page10) In their response, Department officials stated they had implemented
our recommendation to ensure that there was adequate segregation of duties
for Business Office functions. INADEQUATE EMPLOYEE TRAINING Stateville
Correctional Center’s employees lacked required training hours. Fifteen of 30 employee personnel
files tested (50%) showed a lack of required annual training hours. In FY2003, five of fifteen employees
tested lacked required training hours, and in FY2004, ten of fifteen
employees tested lacked required training hours. Lack of employee training
could result in work inefficiencies, safety and security problems, and
failure to improve the quality of the workforce and the working environment.
(Finding 2, page 11) Department officials accepted our
recommendation to ensure employees receive the required training every fiscal
year.
AUDITORS' OPINION We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance examination that also included performing certain agreed-upon procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections. Financial statements for the entire Department will be presented in that report. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMC:drh SPECIAL ASSISTANT AUDITORS
Our special assistant auditors for this audit were Blackman
Kallick Bartelstein LLP. |