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.

 

 

AUDITORSí 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.}

 

 


 

 

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

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

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

††††††††††††††††††††††††††††††††††††††††††††††††† For The Two Years Ended June 30, 2006

 

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