REPORT DIGEST

DANVILLE CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 0
Repeated from last audit 0

Release Date:
April 10, 2001

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

 

 

 

 

 

 

 

 

 

SYNOPSIS
  • The Center made duplicate and incorrect payments to vendors in the amount of $579.

 

 

 

 

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
DANVILLE CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Appropriated Funds)

$30,255,880

$27,888,554

$25,981,930

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation

% of Total Expenditures

$17,760,565

58.70%
430
$41,304
$477,833

1.58%

$17,217,915

61.74%
438
$39,310
$499,742

1.79%

$16,029,638

61.70%
429
$37,365
$498,542

1.92%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,006,354

13.24%

$2,919,577

10.47%

$2,004,351

7.71%

Contractual Services

% of Total Expenditures

$4,441,982

14.68%

$3,842,761

13.78%

$3,952,617

15.21%

Commodities

% of Total Expenditures

$3,094,128

10.23%

$2,978,450

10.68%

$3,097,792

11.92%

All Other Items

% of Total Expenditures

$475,018

1.57%

$430,109

1.54%

$398,990

1.54%

Cost of Property and Equipment

$54,044,258

$53,726,372

$50,163,896
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

2,011

2,006

1,997

Ratio of Correctional Officers to Inmates

1/6.0

1/6.0

1/6.0

Cost Per Year Per Inmate

$15,007

$13,873

$12,955

Rated Inmate Capacity

1,096

1,096

1,096

Approximate Square Feet Per Inmate

31

31

32
CENTER WARDEN(S)

During Audit Period: Paul Barnett (7/01/98 to 9/20/98) James Schomig (9/21/98 to 5/15/99)
Michael Neal (5/16/99 to 3/31/00)   Currently: Blair Leibach (4/01/00 to present)

 

 

 

 

 

 

 

The Center made duplicate payments on two travel vouchers and overpaid a contract

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INCORRECT PAYMENTS OF INVOICES

The Center made duplicate and incorrect payments to vendors in the amount of $579.

We tested 117 vouchers and the three largest contracts, and noted the following duplicate or incorrect payments.
  • 2 travel vouchers totaling $179 were paid twice
  • 1 contract was overpaid by $400

The Center’s management indicated the errors were the result of clerical oversights when approving the vouchers for payment. The Center received full refunds from the three vendors after our discovery. (Finding 00-1, pages 8-9)

Center management accepted our recommendation to carefully monitor the process of approving vouchers for payment and for reconciling payment for contractual obligations.

The response to the findings was provided by Mark Krell, Department of Corrections-Chief Internal Auditor, in a letter dated November 3, 2000.

AUDITORS' OPINION

We conducted a compliance audit 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 of Corrections. Financial statements for the Department will be presented in the General Office audit report.

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WILLIAM G. HOLLAND, Auditor General

WGH:SAW:pp

SPECIAL ASSISTANT AUDITORS
Our special assistant auditors for this audit were West & Company, LLC.