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 Centerís 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.

 

 

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 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.