REPORT DIGEST

TAMMS CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this audit                          0

Total last audit                          1

Repeated from last audit           0

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 are also available on

the worldwide web at

http://www.auditor.illinois.gov

INTRODUCTION

      There were no material findings of noncompliance disclosed by our attestation testing.  We commend the Center for maintaining an effective system of internal controls.

AUDITORS’ REPORT

      We conducted a limited scope compliance attestation 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 report.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:MKL:pp

SPECIAL ASSISTANT AUDITORS

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

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

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

Total Expenditures (All Appropriated Funds)...

$25,716,606

$26,546,932

$26,204,172

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

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

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

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

     Inmate Compensation........................................

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

$16,951,388

65.9%

326

$51,998

$122,253

0.5%

$17,348,851

65.4%

346

$50,141

$120,131

0.4%

$17,292,374

66.0%

383

$45,150

$128,031

0.5%

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

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

$2,782,762

10.8%

$3,965,846

15%

$3,708,542

14.1%

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

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

$4,784,126

18.6%

$3,981,556

15%

$3,658,561

14.0%

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

         % of Total Expenditures  

$1,076,077

4.2%

$1,130,548

4.2%

$1,416,664

5.4%

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

$76,811,624

$76,724,442

$76,351,479

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2006

FY 2005

FY 2004

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

464

459

458

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

1 to 2.62

1 to 2.38

1 to 1.74

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

$55,367

$57,828

$57,017

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

700

700

700

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

98

99

100

CENTER WARDEN(S)

    Warden (7/1/04 to 3/1/06)  Mr. Shelton Frey

    Warden (3/2/06 to 3/31/06) Vacant

    Warden (4/1/06 to 8/15/06 ) Mr. Terry McCann

    Warden (8/16/06 to current)  Mr. Jay Merchant