REPORT DIGEST

 

TAMMS CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

 

Total this audit†††††††††††††             1

Total last audit†††††††††††               0

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

 

 

 

 

 

 

 

SYNOPSIS

 

®      Tamms Correctional Center did not maintain an adequate segregation of duties in several fiscal areas.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 


†††††††††††††††††††††††††††††††††††††††††† ILLINOIS DEPARTMENT OF CORRECTIONS

†††††††††††††††††††††††††††††††††††††††††††††††††† TAMMS CORRECTIONAL CENTER

††††††††††††††††††††††††††††††††††††††††††††††††††††††† COMPLIANCE EXAMINATION

††††††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!Total Expenditures (All Funds).............................

$26,204,172

$26,783,052

$26,570,556

†††† Personal Services......................................................

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

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

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

 

†††† Inmate Compensation.....................................................

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

$17,292,374

66.0%

383

$45,150

 

$128,031

0.5%

$17,667,629

66.0%

408

$43,303

 

$130,543

0.5%

$17,439,864

65.6%

420

$41,523

 

$124,373

0.5%

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

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

$3,708,542

14.1%

$4,070,670

15.2%

$3,969,844

14.9%

†††† Contractual Services..................................................

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

$3,658,561

14.0%

$3,486,489

13.0%

$3,510,925

13.2%

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

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

 

$1,416,664

5.4%

$1,427,721

5.3%

$1,525,550

5.8%

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

$76,351,479

$76,314,599

$76,266,534

 

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2004

FY 2003

FY 2002

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

458

456

449

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

1 to 1.7

1 to 1.7

1 to 1.4

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

$57,017

$58,678

$59,058

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

700

700

700

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

100

102

101

 

CENTER WARDEN(S)

†††† During Audit Period:Mr. George Welborn (7/1/02-9/30/02); Mr. Charles Hinsley (10/1/02-5/31/04); Mr. Shelton Frey (6/1/04-6/30/04)

†††† Currently:Mr. Shelton Frey

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


The individual responsible for the Residentsí Commissary inventory also has physical custody of the assets

 

 

 


The individual responsible for preparing deposits for the locally held funds also reconciles these same accounts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

SEGREGATION OF DUTIES NEED TO BE IMPROVED

 

††††† Tamms Correctional Center did not maintain an adequate segregation of duties in several fiscal areas.

††††† Our review of existing policies and procedures revealed the following inadequate segregation of duties:

 

        The individual responsible for performing the inventory for the locally held Residentsí Commissary Fund was also assigned the duty of physical custody of the commodities.The Centerís locally held residentsí commissary fund inventory totaled $3,043 in fiscal year 2003 and $3,804 in fiscal year 2004.

 

        The individual responsible for receiving cash and preparing deposits for the locally held funds also reconciled these same funds.The Centersí locally held fund cash receipts totaled $226,078 in fiscal year 2003 and $220,104 in fiscal year 2004.Illinois Department of Corrections Administrative Directive 02.40.101 prohibits individuals from reconciling locally held funds, having related record keeping functions and also having custody of cash.

 

††††† Sound internal control procedures require duties be segregated in order to safeguard assets and provide appropriate checks and balances.Persons who have access to cash and other assets should not also be responsible for maintaining or reconciling the books and records.

 

††††† Center officials stated these duties were assigned to the same individual as a result of staff shortages. (Finding 1, pages 9-10)

 

††††† We recommended these duties be adequately segregated in accordance with the Illinois Department of Correctionís Administrative Directives and sound internal control policies and procedures.

 

††††† Center officials indicated that our recommendations have been implemented with the duties reassigned in compliance with the Departmentís Administrative Directives.

 

 

 

AUDITORS' REPORT

 

††††† We conducted a limited scope compliance 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:JAF:pp

 

SPECIAL ASSISTANT AUDITORS

 

††††† Our special assistant auditors for this examination were Martin & Shadid CPAs, P.C.