REPORT DIGEST

VANDALIA CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 1

Total last audit 1

Repeated from last audit 1

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

¨ During fiscal year 2002, incorrect timekeeping records resulted in an overpayment of $2,137 to a separated employee. The error was brought to the attention of management as a finding in the Center’s June 30, 2002 compliance report. The Center failed to follow prescribed procedures to timely collect the debt after it was identified.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

VANDALIA CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE AUDIT

For The Two Years Ended June 30, 2004

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

! Total Expenditures (All Appropriated Funds).

$32,410,293

$33,253,680

$34,145,832

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

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

$20,556,030

63.4%

$20,987,121

63.1%

$21,968,437

64.3%

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

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

$4,388,960

13.5%

$4,807,616

14.5%

$4,965,148

14.6%

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

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

437

$47,039

433

$48,469

496

$44,291

Student, Member and Inmate Compensation..........

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

$359,381

1.1%

$373,987

1.1%

$386,694

1.1%

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

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

Commodities.......................................

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

$4,278,202

13.2%

$2,564,814

7.9%

$4,129,031

12.4%

$2,654,379

8.0%

$3,810,985

11.2%

$2,671,295

7.8%

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

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

$262,906

.9%

$301,546

.9%

$343,273

1.0%

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

$37,108,140

$36,939,042

$26,201,195

SELECTED ACTIVITY MEASURES	FY 2004	FY 2003	FY 2002
! Average Number of Inmates.....................................	1,436	1,494	1,444
! Ratio of Correctional Officers to Inmates...................	1 / 4.3	1 / 4.5	1 / 4.0
! Cost Per Year Per Inmate.........................................	$22,562	$22,243	$23,609
! Rated Inmate Capacity..................................................	1,100	1,100	1,100
! Approximate Square Feet Per Inmate:	38	28	29

CENTER WARDEN(S)

During Audit Period: J.D. Vieregge (07-01-02 to 06-05-03), Larry Hopkins (8-18-03 to 6-30-04)

Currently: Steve Mensing

The Center did not actively pursue the collection of $2,137 overpaid to a separated employee

FINDING, CONCLUSION, AND

RECOMMENDATION

FAILURE TO COLLECT DEBT OWED TO THE STATE

During fiscal year 2002, incorrect timekeeping records resulted in an overpayment of $2,137 to a separated employee. The error was brought to the attention of management as a finding in the Center’s June 30, 2002 compliance report. As part of management’s response to the June 30, 2002 finding it was indicated they would pursue reimbursement of the overpayment.

During the testing for our current examination we noted that there had not been any attempt to collect the previously identified overpayment. Upon bringing this to the attention of management, efforts were begun to collect the overpayment.

The Department of Correction’s Administrative Directive 02.60.135 outlines prescribed procedures to collect monies due the State from a current and former employee. Center officials indicated that there was a miscommunication as to who would pursue collection of the overpayment. (Finding 1, page 8) This finding was first reported in 2002.

We recommended the Center comply with the Department’s Administrative Directives for collection of debts owed to the State.

Management indicated the recommendation had been implemented and that the full amount of the overpayment had been received on November 3, 2004. (For the previous Center response, see Digest Footnote #1.)

Mary Ann Bohlen, Accounting Division Manager for the Department of Corrections, provided the response to our finding and recommendation.

AUDITORS’ OPINION

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 with our financial audit of the entire Department of Corrections. Financial statements for the Department will be presented in a separate report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:RPU:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Glass and Shuffett, LTD.

DIGEST FOOTNOTE

#1 INCORRECT TERMINATION PAY– Previous Center Response

2002: Recommendation accepted: The Business Administrator or designee will review all documentation for vacation time denial at the end of each calendar year. The review will be noted on each individual’s timesheet, and the documentation will be maintained with the timekeeping records in the business office. The agency will pursue reimbursement of the overpayment.