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REPORT DIGEST DEPARTMENT OF CORRECTIONS - ILLINOIS YOUTH CENTER AT
HARRISBURG LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2004 Summary of Findings: Total this audit 1 Total last audit 0 Repeated from last audit 0 Release Date:
April 21, 2005
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 Iles Park Plaza 740 E. Ash Street Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest is also
available on the worldwide web at http://www.state.il.us/auditor
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SYNOPSIS
¨
A department supervisor solicited three bids for equipment costing
over $10,000; however all of the bids were solicited from the same vendor.
{Expenditures and Activity Measures
are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF
CORRECTIONS
ILLINOIS YOUTH CENTER AT
HARRISBURG
COMPLIANCE EXAMINATION
For The Two Years Ended
June 30, 2004
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EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002 |
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! Total
Expenditures (All Appropriated Funds)...... |
$17,090,447 |
$17,129,509 |
$18,317,370 |
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Personal
Services...................................................... % of Total Expenditures................................... Average No. of Employees............................... Average Salary Per Employee.......................... Inmate
Compensation .................................................... % of Total
Expenditures............................................... |
$12,150,905 71.1% 259 $46,915 $55,350 0.3% |
$11,897,502 69.5% 240 $49,573 $59,959 0.3% |
$12,716,649 69.4% 287 $44,309 $74,819 0.4% |
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Other Payroll
Costs (FICA, Retirement)..................... % of Total Expenditures................................... |
$2,586,024 15.1% |
$2,731,528 15.9% |
$2,886,493 15.8% |
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Contractual
Services.................................................. % of Total Expenditures................................... |
$1,793,970 10.5% |
$1,808,915 10.6% |
$1,748,317 9.5% |
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All Other
Items......................................................... % of Total Expenditures................................... |
$504,198 3.0% |
$631,605 3.7% |
$891,092 4.9% |
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! Cost of Property
and Equipment........................... |
$22,611,916 |
$22,661,180 |
$22,402,812 |
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SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2004 |
FY 2003 |
FY 2002 |
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! Average Number
of Residents |
316 |
326 |
394 |
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! Ratio of
Correctional Officers to Residents |
1/1.7 |
1/1.8 |
1/2.0 |
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! Cost Per Year
Per Resident |
$53,953 |
$52,488 |
$46,401 |
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! Rated Resident
Capacity |
276 |
276 |
276 |
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! Approximate
Square Feet Per Resident |
54 |
57 |
49 |
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CENTER WARDEN(S) |
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During Audit Period: Mr. Jerry Suits (7/1/02-12/1/03); Mr.
Robert Briddick (12/2/03-6/30/04) Currently: Mr. Robert Briddick |
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Three bids for equipment costing over $10,000 were solicited from the
same vendor
The department’s Administrative Directive does not address the
oversight of employees involved in the solicitation process
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FINDINGS,
CONCLUSIONS AND RECOMMENDATIONS
INTERNAL
CONTROLS OVER PROCUREMENT NEED IMPROVEMENT A department supervisor solicited three
written bids for equipment costing over $10,000; however, all of the bids
were solicited from the same vendor. The equipment was on the approved
equipment list that was received from the State on June 24th and
had to be purchased by June 30th.
Each of the bids received from the vendor were submitted on a separate
letterhead to the Business Administrator and to the Warden for approval. It was later discovered that the three
bids came from one vendor to the department supervisor. Center management stated that they
believed they followed the Department of Correction’s Administrative
Directive 02.20.106 regarding the procurement of the equipment noted above;
however Directive 02.20.106 does not address the oversight of employees
involved in the solicitation of bids.
Good internal control practices would require that more than one
person be involved in the solicitation of bids. The lack of oversight over procurement
by competitive bid increases the risk of fraud or misappropriation of
assets. (Finding 1, page 9) We recommended the Center work with the
Department of Corrections to enhance the internal control over purchases
acquired through competitive bidding to require more than one person be
involved in the solicitation of competitive bids. Center
officials accepted our recommendation and stated that Department policy
requires an adequate level of internal control regarding the solicitation of
competitive bids.
AUDITORS' REPORT We
conducted a limited scope compliance examination of the Center as required by
the Illinois State Auditing Act. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JAF:pp SPECIAL ASSISTANT AUDITORS Our
special assistant auditors for this examination were Kemper CPA Group LLP. |