REPORT DIGEST

GRAHAM CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 2
Total last audit 4
Repeated from last audit 1

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 had $10,480 of overstocked inventory on hand at June 30, 2000.

 

 

 

 

 

 

 

 

 

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

 

 

 

JOHN A. GRAHAM 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)

$34,075,365

$31,985,080

$29,005,661

Personal Services

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

% of Total Expenditures

$20,461,455

60.0%
501
$40,841
$305,491

0.9%

$19,593,278

61.2%
497
$39,423
$309,637

1.0%

$18,142,198

62.6%
482
$37,639
$340,312

1.2%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,593,811

13.5%

$3,311,467

10.4%

$2,269,399

7.8%

Contractual Services

% of Total Expenditures

$5,596,903

16.4%

$5,374,404

16.8%

$5,052,166

17.4%

Commodities
% of Total Expenditures

All Other Items

% of Total Expenditures

$2,681,629
7.9%

$436,076

1.3%

$2,973,395
9.3%

$422,899

1.3%

$2,790,634
9.6%

$410,952

1.4%

Cost of Property and Equipment

$37,601,046

$36,881,106

$28,720,964
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,852

1,906

1,903

Ratio of Correctional Officers to Inmates

1/5.1

1/5.3

1/5.5

Cost Per Year Per Inmate

$18,331

$16,716

$15,196

Rated Inmate Capacity

1,174

1,174

1,174

Approximate Square Feet Per Inmate

28

26

26
CENTER WARDEN(S)

During Audit Period: Kenneth P. Dobucki (7-1-98/8-31-98), Anthony W. Suggs (9-1-98/11-15-99) Gilbert Romero, Jr. (11-16-99/6-30-00)
Currently: Andrew Walter (7-1-00)
 

 

 

 

 

Fifty-nine inventory items exceeded a one-year supply

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

NEED TO IMPROVE INVENTORY MANAGEMENT PRACTICES

The Center had $10,480 of overstocked inventory on hand at June 30, 2000. This represented 2.5% of total inventory. At June 30, 2000 59 different items were identified that exceeded a one-year supply on hand. Department directives state that current needs be based on the previous 12 month's usage. Prudent business practices require close monitoring of inventory for surplus items. (Finding 00-1, page 9) This finding was first reported in 1998.

We recommended the Center review the inventory on a routine basis to determine which items should be transferred to the surplus inventory list. In addition, the review of the inventory should be documented with reasons why items should not be transferred to the surplus inventory list.

Center officials accepted our recommendation and indicated that when inventory reviews are performed they will document the reasons for maintaining on hand quantities that exceed the standard one-year supply.

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 for the Department of Corrections provided the Center’s responses.

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 with our financial audit of the entire Department. Financial statements for the Department of Corrections will be presented in the General Office audit report.

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WILLIAM G. HOLLAND, Auditor General

WGH:RPU:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Scheffel & Company, P.C.