REPORT DIGEST

DEPARTMENT  OF JUVENILE JUSTICE

ILLINOIS YOUTH CENTER - JOLIET

 

 

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2008

 

Summary of Findings:

Total this audit                      4

Total last audit                      4

Repeated from last audit       2

 

Release Date:

September 8, 2009

 

 

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 and the Full Report

are  also available on

 the worldwide web at http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

¨      The Center had inadequate internal controls over voucher processing.

 

¨      The Center did not provide required information for reporting purposes.                                      

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

                                                                                

 

 

 

ILLINOIS DEPARTMENT OF JUVENILE JUSTICE

ILLINOIS YOUTH CENTER - JOLIET

LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

For The Two Years Ended June 30, 2008

 

EXPENDITURE STATISTICS

FY  2008

FY 2007

FY 2006

Total Expenditures (All Appropriated Funds)...........................................................

 

 

$17,364,082

 

$15,639.971

 

$14,754,949

     Personal Services............................................

         % of Total Expenditures..........................

         Average No. of Employees.....................

         Average Salary Per Employee.................

 

     Student, Member and Inmate Compensation..........

          % of Total Expenditures..................................

 

$12,025,888

69.3%

180

$66,810

 

$11,990

0.1%

$11,050,139

70.7%

199

$55,528

 

$13,552

0.1%

 

$10,682,016

72.4%

201

$53,144

 

$14,580

0.1%

     Other Payroll Costs (FICA, Retirement)...........

         % of Total Expenditures..........................

 

$2,885,374

16.6%

$2,094,387

13.4%

 

$1,760,350

11.9%

     Contractual Services........................................

         % of Total Expenditures..........................

$1,925,856

11.1%

$1,970,721

12.6%

$1,850,582

12.6%

     All Other Items...............................................

         % of Total Expenditures..........................

 

$514,974

2.9%

$511,172

3.2%

$447,421

3.0%

     Cost of Property and Equipment..................

$29,952,191

$29,592,251

$29,568,610

 

SELECTED ACTIVITY MEASURES

(Not Examined)

 

FY 2008

 

FY 2007

 

FY 2006

.... Average Number of Youths..............................

237

227

250

.... Ratio of Correctional Officers to Youths...........

1 / 1.82

1 / 1.55

1 / 1.66

.... Cost Per Year Per Youth.................................

$73,266

$68,827

$58,921

.... Rated Resident Capacity.....................................

344

344

344

.... Approximate Square Feet Per Youth...................

55

56

54

 

CENTER WARDEN(S)

     During Audit Period:  John Rita

     Current:  John Rita

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Invoice vouchers tested were not approved or disapproved timely

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Center failed to provide information to the auditors

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

 

INADEQUATE CONTROL OVER VOUCHER PROCESSING        

 

         Illinois Youth Center – Joliet (Center) did not have adequate controls over the processing of invoice vouchers.

 

      Sixteen of 50 (32%) invoice vouchers tested were not approved or disapproved within 30 days of receipt. These invoice vouchers totaled $121,758 and were approved between three and 57 days late. (Finding 1, page 11)

 

      The State Prompt Payment Act (30 ILCS 540/1 et seq.) as implemented by 74 Ill. Adm. Code 900.70, requires invoices to be approved or disapproved within 30 days of receipt of the invoice.  Good business practice would suggest that all invoices be stamped with a date received to ensure proper approvals are in accordance with the above requirements.

 

      We recommended that the Center implement procedures to ensure vouchers are approved or disapproved in a timely manner and date stamped.  Agency officials accepted our recommendation and stated that the facility will make every effort to ensure vouchers are approved in accordance with the Prompt Payment Act.

 

 

INFORMATION NOT PROVIDED FOR REPORTING  

 

      The Center did not provide required information for reporting purposes, which is a material internal control weakness.

 

      The Center failed to produce information for the auditors required for the examination report.  The information included: travel and allowance revenue fund receipts and disbursement for fiscal years 2008 and 2007, residents’ trust fund receipts and disbursement for fiscal years 2008 and 2007, and changes in inventory for fiscal years 2008 and 2007. (Finding 4, page 14)

 

      We recommended that the Center coordinate with Central Office and implement an internal control procedure allowing this information to be accessed or provided on a regular basis.

 

      Department officials accepted our recommendation and stated the facility will ensure future auditors receive the information needed.                                         

 

 

OTHER FINDINGS

 

      The remaining two findings dealt with inadequate trust fund procedures and inaccurate fixed asset reporting. We will review the Center’s progress toward implementation of all recommendations in our next compliance examination

 

 

AUDITOR’S OPINION

 

        We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act.  This was a limited scope compliance examination. Financial information for the Center will be presented in the Department of Juvenile Justice – General Office audit report, which includes financial statements for the entire Department.                               

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

 

WGH:KMC:drh

 

SPECIAL ASSISTANT AUDITORS

 

      Our special assistant auditors for this examination were De Raimo Hillger & Associates.