REPORT DIGEST

DEPARTMENT OF JUVENILE JUSTICE

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2024

Release Date:  June 17, 2025

FINDINGS THIS AUDIT: 29

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  5 -- 9 -- 14
Category 2:  6 -- 9 -- 15
Category 3:  0 -- 0 -- 0
TOTAL:  11 -- 18 -- 29

FINDINGS LAST AUDIT: 25

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (24-1) The Department of Juvenile Justice
(Department) did not maintain adequate
documentation and control over its State
property during the examination period.

• (24-11) The Department did not maintain
adequate controls over the review of Youth
files upon entry of the Youth in the
facility.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER STATE PROPERTY

The Department of Juvenile Justice
(Department) did not maintain adequate
documentation and control over its State
property during the examination period. Some
of the more significant issues we noted
follow:

• During our testing, we requested the
Department provide a population related to
its State property.  The Department provided
a property listing as of Fiscal Years 2023
and 2024.  However, from our review of the
population for both fiscal years, we noted
410 equipment items amounting to $91,184
were deemed unlocated property. While these
items are segregated in the Department's
equipment records and assigned its own
location code, these should have been
removed from the property records as these
were determined to be unlocated.

• During the property forwards and backwards
testing, we noted the following:

-- 13 of 60 (22%) equipment items selected
from the property listing were unable to be
located. These exceptions were noted at the
Admin Office in Springfield, Youth Centers
in St. Charles, Harrisburg, and Chicago, and
the Aftercare Centers in Chicago and Chicago
Heights.

-- Four of 120 (3%) equipment items selected
from the property listing and from the
various locations throughout the Department
were not reported in the Annual Inventory
Certification submitted to the Central
Management Services (CMS). These items are
below $2,500 but considered high theft.
These exceptions were noted at the Youth
Centers in St. Charles and Harrisburg, and
the Aftercare Centers in Chicago and Chicago
Heights.

-- Seven of 120 (6%) equipment items
selected from the property listing and from
the various locations throughout the
Department were found in a different
location as compared to the property system
record. These exceptions were noted at the
Aftercare Centers in Chicago, Chicago
Heights and Peoria.

-- Seven of 60 (12%) equipment items
selected from the various locations
throughout the Department were physically
found, but not reported on property records.
These items are either above $2,500 or
considered high theft. These exceptions were
noted at the Youth Center in St. Charles and
Chicago, and the Aftercare Center in Chicago
Heights.

• During the property observation at the
Aftercare Center in Chicago, it was noted
that many ceiling covers and panels in one
of the cubicle areas of the facility are out
of place and showed signs of water damage.

• During the property observation at the
Youth Center in St. Charles, we noted four
unused, condemned, or worn-down buildings in
need of repairs, demolition, or significant
improvement.

• During testing of Agency Report of State
Property (C-15) for Fiscal Year 2023, we
noted the following:

-- Inaccurate reporting of Additions in
Fourth Quarter Form C-15, resulting in
understatement of $59,460. The correct
amount should be $66,067 but the reported
amount is $6,607.

-- Property transferred in were not reported
in First Quarter and Fourth Quarter Form
C-15, resulting in understatement of $24,146
and $1,042, respectively.

-- First Quarter Form C-15 Deletions amount
not matching to total deletions per
supporting documentation, resulting in
overstatement of the deletions amount by
$7,941 in Form C-15.

• During testing of Agency Report of State
Property (C-15) for Fiscal Year 2024, we
noted the following:

-- For Third Quarter Form C-15, the Previous
Quarter's Capital Development Board’s (CDB)
Transfers In amount was not reported in the
Current Quarter’s Net Transfers amount,
resulting in understatement of $343,437.

-- Property transferred out was not reported
in First Quarter Form C-15, resulting in
understatement of the deletions amount by
$36,845.

• During testing of Fiscal Year 2023 Annual
Inventory Certification (Certification), it
was noted the total Agency Inventory Items
per the Certification did not agree with the
supporting documentation, resulting in a
difference of 661 items and overstatement of
$1,555,412 in the Certification.

• During property testing of 60 deletions,
we noted the following:

-- For 14 (23%) deletions tested, the
Request for Change of Status of Equipment
(DJJ 0013) was not signed. As such, we were
unable to test timeliness of recording of
the deletion.

-- For 35 (58%) deletions tested, the DJJ
0013 could not be provided. As such, we were
unable to perform further testing.

-- For two (3%) deletions tested, the
Surplus Delivery Form from the CMS Asset
Works System could not be provided. (Finding
1, pages 12-18) This finding has been
reported since 2008.

We recommended the Department strengthen its
controls over maintaining, recording, and
reporting its State property and equipment
by reviewing its inventory and recordkeeping
practices to ensure compliance with State
Laws and regulations.  We further
recommended the Department ensure all
property transactions are accurately and
timely recorded on the Department’s property
records.

The Department accepted our recommendation.

INADEQUATE CONTROLS OVER REVIEW OF YOUTH
FILES

The Department did not maintain adequate
controls over the review of Youth files upon
entry of the Youth in the facility.

During testing of 40 Youths, we noted the
following:

• For seven (18%), the Department could not
provide any form of supporting
documentation. As such, we were unable to
determine whether initial and subsequent
assessments and reviews were made. These
exceptions were noted at Harrisburg, St.
Charles, and Warrenville Youth Centers.

• For six (15%), the Department could not
provide the Initial Assessment Form from
Youth Assessment and Screening Instrument
(YASI) System. As such, we were unable to
test whether initial assessment was done
within 30 days after admission to the
Department. These exceptions were noted at
St. Charles and Warrenville Youth Centers.

• For nine (23%), the Department did not
perform timely reviews of the Youth’s files
upon admission. Reviews were conducted 35 to
517 days after admission. These exceptions
were noted at Harrisburg, St. Charles, and
Warrenville Youth Centers.

• For ten (25%), the Department could not
provide supporting documentation showing the
program of education, employment, training,
treatment, care and custody appropriate to
the sampled individual. These exceptions
were noted at St. Charles Youth Center.

• For four (10%), the staff member
designated as counselor was not indicated on
the form. These exceptions were noted at St.
Charles Youth Center.

• For two (5%), the Initial Assessment Form
was not dated. As such, we were unable to
determine the timeliness of initial and
subsequent assessments. These exceptions
were noted at St. Charles Youth Center.

• For eight (20%), the program assignment
was not reviewed timely. Reviews were
conducted beyond 3 months from initial or
previous assessments. These exceptions were
noted at Harrisburg Youth Center.

• For ten (25%), the Department could not
provide supporting documentation that
program assignment was reviewed at least
once every 3 months. These exceptions were
noted at St. Charles and Warrenville Youth
Centers.

• For two (5%), the program reassessment was
done prior to admission date. These
exceptions were noted at St. Charles and
Warrenville Youth Centers. (Finding 11,
pages 48-50)

We recommended the Department ensure Youth
Center staff are aware of the laws and
Directive governing the process of program
and case review of Youth admissions. We
further recommended the Department implement
controls to ensure timely review and
reassessments and adequate maintenance of
supporting documentation for Youth
admissions.

The Department accepted the recommendation.

OTHER FINDINGS

The remaining findings are reportedly being
given attention by the Department. We will
review the Department’s progress towards the
implementation of our recommendations in our
next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Department for the two
years ended June 30, 2024, as required by
the Illinois State Auditing Act. The
accountants qualified their report on State
compliance for Findings 2024-001 through
2024-014.  Except for the noncompliance
described in these findings, the accountants
stated the Department complied, in all
material respects, with the requirements
described in the report.

This State compliance examination was
conducted by Adelfia LLC.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:sdw