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REPORT DIGEST DANVILLE 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 0 Repeated from last 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: 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
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SYNOPSIS
♦ The Center did not have adequate control over transactions of two locally held funds.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
DANVILLE
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2004
|
EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002 |
|
|
! Total Expenditures (All Appropriated
Funds)..... |
$28,287,331 |
$29,691,315 |
$31,826,143 |
|
|
Personal
Services..................................................... % of
Total Expenditures................................. Average No. of Employees.............................. Average Salary Per Employee......................... Student,
Member and Inmate Compensation................... % of Total Expenditures................................. |
$17,073,990 60.4% 353 $48,368 $361,716 1.3% |
$17,686,448 59.6% 351 $50,389 $386,126 1.3% |
$19,061,712 59.9% 428 $44,537 $458,383 1.4% |
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|
Other
Payroll Costs (FICA, Retirement).................. % of Total Expenditures................................ |
$3,652,750 12.9% |
$4,077,290 13.7% |
$4,357,006 13.7% |
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|
Contractual
Services............................................... % of Total Expenditures................................ |
$4,556,697 16.1% |
$4,557,669 15.4% |
$4,475,984 14.1% |
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|
Commodities............................................................ % of Total Expenditures................................ |
$2,264,344 8.0% |
$2,651,885 8.9% |
$3,031,620 9.5% |
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|
All Other
Items...................................................... % of Total Expenditures................................. |
$377,834 1.3% |
$331,897 1.1% |
$441,438 1.4% |
|
|
! Cost of Property and Equipment.......................... |
$54,843,684 |
$54,470,929 |
$54,570,858 |
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SELECTED ACTIVITY
MEASURES |
FY 2004 |
FY 2003 |
FY 2002 |
|
! Average Number
of Inmates.................................... |
1,825 |
1,843 |
1,977 |
|
! Ratio
of Correctional Officers to Inmates.................. |
1 / 6.49 |
1 / 6.56 |
1/6.05 |
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! Cost Per Year Per
Inmate........................................ |
$15,443 |
$16,100 |
$16,051 |
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! Rated Inmate
Capacity................................................. |
896 |
896 |
1,096 |
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! Approximate
Square Feet Per Inmate............................ |
31 |
31 |
31 |
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CENTER WARDEN(S) |
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During Audit Period:
Blair Leibach Currently: Blair Leibach |
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An employee diverted a total of $1,248 during an eight-month period |
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS LACK OF PROPER SEGREGATION
OF DUTIES OVER LOCALLY HELD FUNDS The Center did not have adequate control over transactions of two locally held funds. During our review, we noted that the Center had discovered a theft from one of the locally held funds. A Department of Corrections internal review concluded an employee had diverted a total of $1,248.55 during an eight – month period from May 2003 to December 2003. The theft was possible because the same employee was responsible for custodial and reporting functions of the fund. For another locally held fund, we noted that the petty cash custodian was responsible for recording transactions as well as performing bank reconciliations. Good business practice requires adequate segregation of duties. (Finding 1, pages 10-11) We recommended the Center review Business Office employee responsibilities to ensure proper segregation of duties and to comply with Administrative Directives. The Center response stated that the recommendation was implemented: that the employee involved in the theft was terminated, the money recovered, and the former employee prosecuted; and that duties were evaluated and reassigned in order to achieve a maximization of separation of duties.
AUDITORS’ OPINION We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance examination that also included performing certain agreed-upon procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections. Financial statements for the entire Department will be presented in that report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMC:drh SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this audit were E. C. Ortiz & Co. |