REPORT DIGEST

WESTERN ILLINOIS CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 1

Total last audit 1

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

SYNOPSIS

¨ Western Illinois Correctional Center (Center) did not maintain an adequate segregation of duties over payroll.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

WESTERN ILLINOIS CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For The Two Years Ended June 30, 2004

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

! Total Expenditures (All Appropriated Funds)..

$31,544,907

$31,423,052

$30,991,102

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

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

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

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

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

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

$19,178,122

60.80%

395

$48,552

$346,755

1.10%

$18,988,241

60.42%

407

$46,654

$370,358

1.18%

$18,582,207

59.96%

427

$43,518

$361,245

1.17%

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

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

$4,112,576

13.04%

$4,379,877

13.94%

$4,239,911

13.68%

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

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

$5,019,959

15.91%

$4,860,538

15.47%

$4,660,876

15.04%

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

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

$2,887,495

9.15%

$2,824,038

8.99%

$3,146,863

10.15%

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

$53,030,806

$52,875,462

$52,150,350

SELECTED ACTIVITY MEASURES	FY 2004	FY 2003	FY 2002
! Average Number of Inmates.....................................	2,056	2,066	2,024
! Ratio of Correctional Officers to Inmates...................	1/7.76	1/7.62	1/7.39
! Cost Per Year Per Inmate.........................................	$15,282	$15,188	$15,285
! Rated Inmate Capacity..................................................	1,102	1,102	1,102
! Approximate Square Feet Per Inmate.............................	31	31	33

CENTER WARDEN(S)

During Audit Period: Kevin Winters (10-1-02 to 6-30-04)

Dennis K. Hockaday (7-01-02 to 9-30-02)

Currently: Terry Polk

No independent review or approval of payroll vouchers

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE SEGREGATION OF DUTIES

The Center did not maintain an adequate segregation of duties over payroll.

The person responsible for entering payroll data into the system also reviewed and approved the accuracy of the payroll vouchers. No independent person reviewed or approved the payroll voucher after data entry. The Center’s personal service expenditures totaled $18,988,241 in fiscal year 2003 and $19,178,122 in fiscal year 2004. (Finding1, page 8)

We recommended these duties be adequately segregated in accordance with sound internal control policies and procedures. Department staff responded that our recommendation has been implemented.

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 our financial audit of the entire Department. Financial statements for the entire Department will be presented in the Department's financial audit and compliance examination report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW:pp

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors for this engagement were Martin and Shadid, CPAs, P.C.