REPORT DIGEST

JACKSONVILLE CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this audit 2

Total last audit 2

Repeated from last audit 0

Release Date:

June 20, 2007

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

SYNOPSIS

· The Center did not complete performance evaluations timely.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

JACKSONVILLE CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE EXAMINATION

For the Two Years Ended June 30, 2006

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

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

$34,639,989

$36,653,070

$33,586,015

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

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

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

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

Inmate Compensation ........................................

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

$24,702,840

71.31%

488

$50,621

$457,061

1.32%

$24,776,291

67.60%

507

$48,868

$427,303

1.17%

$20,966,248

62.43%

481

$43,589

$415,854

1.24%

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

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

$4,072,884

11.76%

$5,664,202

15.45%

$4,491,164

13.37%

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

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

$3,148,947

9.09%

$3,314,909

9.04%

$2,991,700

8.91%

Commodities...................................................

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

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

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

$1,988,045

5.74%

$270,212

0.78%

$2,203,303

6.01%

$267,062

0.73%

$2,234,333

6.65%

$2,486,716

7.40%

Cost of State Property.......................................

$33,491,927

$33,458,318

$33,442,319

SELECTED ACTIVITY MEASURES	FY 2006	FY 2005	FY 2004
Average Number of Inmates.................................	1,470	1,389	1,399
Ratio of Correctional Officers to Inmates...............	1 to 3.8	1 to 3.4	1 to 3.6
Cost Per Year Per Inmate....................................	$23,540	$26,388	$23,898
Rated Inmate Capacity.........................................	1,100	1,100	1,100
Approximate Square Foot Per Inmate....................	30	31	27

CENTER WARDEN

During Audit Period: Jonathan R. Walls (7/1/04 to 9/15/05)

Mark Jones (9/16/05 to 12/15/05)

Terry Polk (12/16/05 to 6/30/06)

Currently: Terry Polk

29 of 50 (58%) performance evaluations were not performed timely or at all

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

EMPLOYEE PERFORMANCE EVALUATIONS NOT PERFORMED TIMELY

The Center did not complete performance evaluations timely. During the examination, we noted the following exceptions:

· 10 of 50 (20%) annual evaluations were prepared 17 to 451 days late;

· 15 of 50 (30%) annual evaluations were not performed at all; and

· 4 of 50 (8%) annual evaluations were not performed on an annual basis. They were combined into biennial evaluations for these 2 employees. (Finding 2, page 11)

We recommended the Center take appropriate measures to ensure performance evaluations are conducted at least annually as required by policy.

Center officials accepted our recommendation.

OTHER FINDING

The remaining finding is reportedly being given attention by the Center. We will review progress toward implementation of all recommendations in our next compliance examination.

AUDITORS’ OPINION

We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act. We also performed certain additional audit procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections. Financial statements for the entire Department will be presented in the Department's audit report.

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW

AUDITORS ASSIGNED

This examination was performed by the staff of the Office of the Auditor General.