REPORT DIGEST

DECATUR CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 3
Total last audit N/A
Repeated from last audit N/A

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 did not properly store, record, and reconcile commodity inventories.
  • The Center did not maintain sufficient controls over the purchase, recording, reporting, and disposition of fixed assets.

 

 

 

 

 

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

 

 

 

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

EXPENDITURE STATISTICS

FY 2000

FY 1999

Total Expenditures (All Appropriated Funds)

$9,764,553

$2,628,237

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$5,758,766

58.98%

179

$32,172

$24,704

0.25%

$1,201,136

45.70%

41

$29,296

$0

0%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$1,263,940

12.94%

$203,626

7.75%

Contractual Services

% of Total Expenditures

$1,253,361

12.84%

$151,291

5.76%

Commodities

% of Total Expenditures

$822,588

8.42%

$405,373

15.42%

All Other Items

% of Total Expenditures

$641,194

6.57%

$666,811

25.37%

Cost of Property and Equipment

$35,038,775

$25,467,074

SELECTED ACTIVITY MEASURES

FY 2000

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

278

Ratio of Correctional Officers to Inmates

1/1.75

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

$33,402

Rated Inmate Capacity

500

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

96

Note: The Center received its first inmates in January 2000.

CENTER WARDEN(S)

During Audit Period: Daria McCarthy-Smith (through June 30, 2000)
Currently: Billie Greer

 

 

 

 

 

 

 

 

 

 

Inventories were not orderly stored, timely recorded, or properly reconciled

 

 

 

 

 

 

 

 

 

 

 

 

 

Equipment transactions were not recorded timely and accurately

 

 

 

 

 

INTRODUCTION

The Decatur Correctional Center (Center) is a medium security facility established to address the growing population of incarcerated females in the State of Illinois. The Center received its first appropriations in Fiscal Year 1999 and received its first inmates in January 2000. This is our first audit of the Center.

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER COMMODITIES INVENTORY

The Center did not maintain adequate controls over commodity inventories. We noted the following:

  • Center personnel did not conduct inventory test counts or reconciliations until late FY00.
  • The Center’s final perpetual inventory records for FY00 did not agree to physical inventory counts at June 30 for 39 (28%) of 139 items tested.
  • Commodities totaling $9,589 were received June 30, 2000 but were not recorded on inventory records until the subsequent fiscal year.
  • The Center’s inventories were not arranged in an orderly manner to facilitate an accurate count.

We recommended the Center perform an annual inventory, apply proper year-end inventory procedures, and ensure that commodities are stored in an organized manner to facilitate accurate inventories. (Finding 00-1, pages 9-10)

Center officials stated our recommendations have been implemented.

PROPERTY CONTROL WEAKNESSES

The Center did not maintain sufficient controls over the purchase, recording, reporting, and disposition of fixed assets. We noted the following exceptions:

  • The Center did not file surplus furniture affidavits with the State surplus administrator prior to significant purchases of new furniture.
  • Ten equipment additions totaling $43,369 were recorded on property records up to six months after physical receipt.
  • Equipment transfers totaling $2,370 in FY99 and $352,994 in FY00 were erroneously reported as additions on Quarterly Fixed Asset Reports.
  • One of four (25%) equipment transfers were approved and removed from the Center’s property records five months late.

We recommended that Center personnel determine the availability of surplus furniture and file necessary affidavits prior to the purchase of new furniture. We also recommended staff ensure all property additions and transfers are timely approved and recorded, and accurately reported. (Finding 00-2, pages 11-12)

Center officials accepted our recommendations and stated adequately trained accounting staff are now on board so that all property transactions are handled accurately and timely.

OTHER FINDING

The remaining finding is less significant and is being given attention by the Center. We will review progress towards implementation of our recommendations during our next audit.

Responses to the recommendations were provided by Mr. Mark Krell, Chief Internal Auditor for the Department of Corrections.

AUDITOR’S 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 audit of the entire Department. Financial statements for the Department will be presented in that audit report.

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WILLIAM G. HOLLAND, Auditor General

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AUDITORS ASSIGNED

This audit was performed by the Office of the Auditor General’s staff.