REPORT DIGEST ILLINOIS YOUTH CENTER - MURPHYSBORO LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 0 Total last audit 0 Repeated from last audit 0 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 Full Report are also available on the worldwide web at http://www.auditor.illinois.gov

INTRODUCTION There were no material findings of noncompliance disclosed by our examination. AUDITORS’ OPINION We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:PAH:pp SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this audit were Kemper CPA Group, LLP. {Expenditures and Activity Measures are summarized on the reverse page.}

ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER - MURPHYSBORO

COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2008

EXPENDITURE STATISTICS	FY 2008	FY 2007	FY 2006
· Total Expenditures (All Appropriated Funds)..	$9,601,946	$8,905,727	$8,475,380
Personal Services........................................ % of Total Expenditures........................ No. of Employees.................................. Average Salary Per Employee............... Resident Compensation ............................... % of Total Expenditures..........................	$6,691,218 69.69% 111 $60,281 $8,400 .09%	$6,388,486 71.73% 117 $54,602 $8,586 .10%	$6,176,024 72.87% 120 $51,467 $9,058 0.11%
Other Payroll Costs (FICA, Retirement)....... % of Total Expenditures.......................	$1,604,784 16.71%	$1,210,012 13.59%	$1,015,334 11.98%
Contractual Services...................................... % of Total Expenditures........................	$1,057,239 11.01%	$1,035,026 11.62%	$1,013,108 11.95%
All Other Items.............................................. % of Total Expenditures........................	$240,305 2.50%	$263,617 2.96%	$261,856 3.09%
· Cost of Property and Equipment...............	$10,583,333	$10,464,834	$10,454,016

SELECTED ACTIVITY MEASURES (Not Examined)	FY 2008	FY 2007	FY 2006
· Average Number of Residents........................	83	84	89
· Ratio of Correctional Officers to Residents......	1 to 1.07	1 to 1.05	1 to 1.09
· Cost Per Year Per Resident ..........................	$115,686	$105,862	$95,012
· Rated Resident Capacity.....................................	156	156	156
· Approximate Square Feet Per Resident..............	183	126	142

CENTER SUPERINTENDENT(S)

During Audit Period: Mr. William Kilquist

Currently: Mr. Robert Price (as of 7/11/08)