REPORT DIGEST VIENNA CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE AUDIT For the Two Years Ended: Summary of Findings: Total this audit 0 Release Date: State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
INTRODUCTION There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for maintaining an effective system of internal controls.
AUDITORS OPINION We conducted a limited scope compliance audit 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:CML:pp SPECIAL ASSISTANT AUDITORS Our special assistant auditors for the audit were Kyle E. McGinnis, CPA.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE AUDIT
For The Year Ended June 30, 2002
EXPENDITURE STATISTICS | FY 2002 |
FY 2001 |
FY 2000 |
$28,832,897 |
$27,914,832 |
$28,182,560 |
|
Personal Services % of Total Expenditures Average No. of Employees Average Salary Per Employee Inmate Compensation % of Total Expenditures |
$18,608,413 64.54% 417 $44,624 $205,508 0.71% |
$17,908,489 64.15% 419 $42,741 $233,288 0.84% |
$17,884,498 63.46% 435 $41,114 $244,043 0.87% |
Other Payroll Costs (FICA, Retirement) % of Total Expenditures |
$4,226,019 14.66% |
$4,070,211 14.58% |
$4,018,499 14.26% |
Contractual Services % of Total Expenditures |
$2,726,398 9.45% |
$2,615,451 9.37% |
$2,559,703 9.08% |
Commodities % of Total Expenditures All Other Items % of Total Expenditures |
$2,807,160 9.74% $259,399 0.90% |
$2,573,073 9.22% $514,320 1.84% |
$3,050,420 10.82% $425,397 1.51% |
$52,931,977 |
$49,905,752 |
$45,908,624 |
SELECTED ACTIVITY MEASURES | FY 2002 |
FY 2001 |
FY 2000 |
Average Number of Inmates Ratio of Correctional Officers to Inmates Cost Per Year Per Inmate Rated Inmate Capacity Approximate Square Feet Per Inmate |
1,148 |
1,298 |
1,372 |
CENTER WARDEN |
During Audit Period: Terry McCann |