REPORT DIGEST

DWIGHT CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 2
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

 

 

 
  • Center controls over recording transactions in the general ledger were inadequate.

 

 

 

 

 

 

 

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
DWIGHT 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)

$30,910,639

$28,163,546

$24,956,425

Personal Services

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

% of Total Expenditures

$17,885,411

57.86%
414
$43,201
$182,597

.59%

$16,682,316

59.23%
412
$40,491
$186,091

.66%

$15,665,239

62.77%
413
$37,930
$179,521

.72%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,006,791

12.96%

$2,836,513

10.07%

$1,972,571

7.90%

Contractual Services

% of Total Expenditures

$5,752,593

18.61%

$5,360,863

19.03%

$4,399,399

17.63%

All Other Items

% of Total Expenditures

$3,083,247

9.98%

$3,097,763

11.01%

$2,739,695

10.98%

Cost of Property and Equipment

$34,492,569

$33,745,640

$29,155,846
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,189

1,108

1,012

Ratio of Correctional Officers to Residents

1/4.0

1/3.8

1/3.5

Cost Per Year Per Inmate

$25,890

$25,276

$24,564

Rated Resident Capacity

884

884

884

Approximate Square Feet Per Resident

37

40

41
CENTER WARDEN(S)

During Audit Period: Ms. Gwen Thornton (7/1/98-9/19/98), Ms. Glenda Blackmore (5/17/99-2/26/00) and Ms. Lynn Cahill-Mashing (5/16/00-present)
Currently: Ms. Lynn Cahill-Mashing

 

 

 

 

 

The Center did not update its general ledger on a monthly basis

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

THE CENTER DID NOT HAVE ADEQUATE CONTROLS OVER RECORDING GENERAL LEDGER TRANSACTIONS

During our audit we found that the Center did not update its general ledger on a monthly basis and the balances for inventory were not available at the time audit testing was performed.

Center management accepted our recommendation to post transactions to the general ledger on a monthly basis. (Finding 2, page 10)

OTHER FINDING

The remaining finding was less significant and is being given attention by Center management. We will review the Center's progress toward implementation of our recommendations in our next audit.

Mr. Mark Krell, Chief Internal Auditor, provided the Center’s responses to our findings and recommendations.

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

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Blackman Kallick Bartelstein, LLP.