REPORT DIGEST

 

WESTERN ILLINOIS CORRECTIONAL CENTER

 

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

 

 

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

 

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

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 is also available on

the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

INTRODUCTION

 

††††† There were no material findings of noncompliance disclosed by our examination tests. We commend the Center for its efforts in maintaining an effective system of internal controls.

 

 

 

AUDITORSí OPINION

 

††††† We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act.We also performed certain 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.

 

 

 

 

 

{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, 2006

 

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

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

 

$30,930,466

$32,271,636

$31,544,907

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

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

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

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

†††† Inmate Compensation.....................................................

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

$19,930,464

64.44%

377

$52,866

$299,066

0.97%

$19,993,449

61.95%

387

$51,663

$312,572

0.97%

$19,178,122

60.80%

395

$48,552

$346,755

1.10%

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

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

$3,283,097

10.61%

$4,569,565

14.16%

$4,112,576

13.04%

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

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

$5,220,066

16.88%

$4,976,186

15.42%

$5,019,959

15.91%

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

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

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

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

 

$1,986,776

6.42%

$210,997

0.68%

$2,164,600

6.71%

$255,264

0.79%

$2,516,968

7.98%

$370,527

1.17%

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

$52,892,283

$52,927,111

$53,030,806

 

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2006

FY 2005

FY 2004

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

2,007

2,016

2,056

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

1/8.40

1/8.16

1/7.76

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

$15,411

$15,985

$15,282

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

1,102

1,102

1,102

†††† Approximate Square Feet Per Inmate.............................

32

33

31

 

 

CENTER WARDEN(S)

During Audit Period:†† Roger Zimmerman (2/11/06 to 6/30/06)

†††††††††††††††††††††††††††††††††† Roger Zimmerman, Acting (12/16/05 to 2/10/06)

†††††††††††††††††††††††††††††††††† Terry Polk (10/16/04 to 12/15/05)

†††††††††††††††††††††††††††††††††† Kevin Winters (7/1/04 to 10/15/04)

Currently:Roger Zimmerman