REPORT DIGEST

 

VANDALIA CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

 

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

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 is also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

®      The Centerís procedures for handling cash removed from debit card machines did not provide for an effective segregation of duties.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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


 

 

 

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

††††††††††††††††††††††††††††††††††††††††††††††† VANDALIA CORRECTIONAL CENTER

†††††††††††††††††††††††††††††††††††††† LIMITED SCOPE COMPLIANCE EXAMINATION

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

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

†††† Total Expenditures (All Appropriated Funds)......

$31,096,790

$31,972,922

$32,410,293

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

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

$21,052,233

67.7%

$21,202,389

66.3%

$20,556,030

63.4%

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

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

407

$51,725

417

$50,845

437

$47,039

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

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

$3,465,261

11.1%

$4,843,756

15.2%

$4,388,960

13.5%

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

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

$340,065

1.1%

$263,284

0.8%

$359,381

1.1%

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

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

$4,004,627

12.9%

$3,659,801

11.4%

$4,278,202

13.2%

†††† Commodities.............................................................

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

$1,990,324

6.4%

$1,763,791

5.5%

$2,564,814

7.9%

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

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

$244,280

0.8%

$239,901

0.8%

$262,906

.9%

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

$37,018,282

$37,122,215

$37,108,140

 

SELECTED ACTIVITY MEASURES (Not examined)

FY 2006

FY 2005

FY 2004

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

1,488

1,106

1,436

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

1 / 4.9

1 / 3.5

1 / 4.3

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

$20,890

$28,909

$22,562

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

1,100

1,100

1,100

†††† Approximate Square Feet Per Inmate:

28

30

38

 

CENTER WARDEN(S)

†††† During Examination Period: Mr. Steve Mensing

†††† Currently: Mr. Steve Mensing


 

 

 


 

 

 

 

 

 

 

 

 

 

The responsibilities of collecting, verifying, and depositing cash were performed by one individual.

 

 

 

 

 

 

 

FINDING, CONCLUSION, AND

RECOMMENDATION

 

 

LACK OF ADEQUATE SEGREGATION OF DUTIES

 

††††† The Centerís procedures for handling cash removed from debit card machines did not provide for an effective segregation of duties.

 

†††† The responsibility of collecting cash from the machines, counting and verifying the cash received to reports generated from the machines, preparing of receipt forms and deposit slips, and depositing the funds collected were all performed by one individual.

 

†††† Center personnel had assigned responsibility to another individual to agree the deposit amount to the receipt copy but failed to realize that the machine totals were not being independently verified. (Finding 1, page 9)

 

††††† We recommended the Center provide an adequate segregation of duties of debit card cash receipts.An employee independent of cash collection and depositing functions should be assigned responsibility to reconcile debit card system sales reports to actual cash received, deposited and postings to the general ledger.

 

††††† Management indicated the recommendation had been implemented and the duty of reconciling cash collected was reassigned to an employee not responsible to collect the cash.

 

 

 

 

AUDITORSí 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:AKS:pp

 

 

 

SPECIAL ASSISTANT AUDITORS

 

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