REPORT DIGEST

TAYLORVILLE CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit                          0

Total last audit                          3

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

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’ OPINION

      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:JAF:pp

AUDITORS ASSIGNED

      Our special assistant auditors were E. C. Ortiz & Co., Certified Public Accountants.

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

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!  Total Expenditures (All Appropriated Funds)...

$20,869,508

$21,430,297

$21,389,346

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

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

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

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

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

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

$12,321,136

59.04%

293

$42,052

$259,203

1.24%

$12,758,763

59.54%

290

$43,996

$250,178

1.17%

$12,985,930

60.71%

298

$43,577

$260,968

1.22%

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

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

$2,651,075

12.70%

$2,943,790

13.74%

$2,961,184

13.84%

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

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

$4,133,696

19.81%

$3,954,359

18.45%

$3,492,318

16.33%

     Commodities…………………………………..

$1,318,637

$1,342,097

$1,491,788

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

6.32%

6.26%

6.98%

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

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

$185,761

.89%

$181,110

.84%

$197,158

.92%

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

$26,419,761

$26,260,162

$25,613,483

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

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

1,185

1,172

1,155

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

1/5.8

1/5.8

1/5.2

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

$17,583

$18,268

$18,502

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

600

600

600

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

29

30

30

CENTER WARDEN(S)

     During Audit Period:  Mr. David C. Freeman (8/1/01 – 2/1/04); Mr. Gregory Sims (2/2/04-6/30/04)

     Currently:  Mr. Gregory Sims