REPORT DIGEST

 

VANDALIA

CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2008

 

Summary of Findings:

 

Total this audit†††††††††††††        0

Total last audit†††††††††††††        1

Repeated from last audit      0

 

 

Release Date:

August 6, 2009

 

 

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.state.il.us/auditor

 

 

 

 

There were no material findings of noncompliance disclosed during our examination.

 

 

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:HJY:pp

 

 

 

SPECIAL ASSISTANT AUDITORS

 

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

 

 

 

 

 

 

 

 

 

 

 

{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, 2008

 

EXPENDITURE STATISTICS

FY 2008

FY 2007

FY 2006

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

$34,326,778

$32,090,240

$31,096,790

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

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

$22,466,611

65.4%

$21,676,500

67.5%

$21,052,233

67.7%

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

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

366

$61,384

391

$55,439

407

$51,725

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

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

$5,385,319

15.7%

$4,102,880

12.8%

$3,465,261

11.1%

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

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

$339,200

1.0%

$346,392

1.1%

$340,065

1.1%

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

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

$3,874,087

11.3%

$3,808,794

11.9%

$4,004,627

12.9%

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

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

$2,007,496

5.9

$1,902,500

5.9%

$1,990,324

6.4%

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

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

$254,065

0.7

$253,174

0.8%

$244,280

0.8%

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

$37,178,868

$36,936,726

$37,018,282

 

SELECTED ACTIVITY MEASURES (Not examined)

FY 2008

FY 2007

FY 2006

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

1,459

1,487

1,488

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

1 / 5.4

1 / 5.1

1 / 4.9

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

$23,515

$21,581

$20,890

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

1,100

1,100

1,100

†††† Approximate Square Feet Per Inmate:

29

29

28

 

CENTER WARDEN(S)

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

†††† Currently: Mr. Steve Mensing