REPORT DIGEST

 

LAWRENCE

CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

Total this audit                        0

Total last audit                        2 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

 

 

 

 

 

 

INTRODUCTION

 

      There were no material findings of noncompliance disclosed by our attestation testing.  We commend the Center for maintaining an effective system of internal controls.

 

 

AUDITORS’ REPORT

 

      We conducted a limited scope compliance attestation examination 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 our audit of the entire Department.  Financial statements for the Department will be presented in that report.

 

     

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:JAF:pp

 

SPECIAL ASSISTANT AUDITORS

 

      Our special assistant auditors for this audit were Martin & Shadid, CPAs, P.C.

 

 

 

 

 

 

 

 

 

       

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

 

 

 


                                        ILLINOIS DEPARTMENT OF CORRECTIONS

                                             LAWRENCE CORRECTIONAL CENTER

                                    LIMITED SCOPE COMPLIANCE EXAMINATION

                                               For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

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

$28,331,551

$25,918,742

$23,742,937

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

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

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

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

 

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

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

$17,057,508

60.2%

404

$42,222

 

$196,567

0.7%

$15,754,956

60.8%

388

$40,606

 

$163,565

0.6%

$14,797,321

62.3%

406

$36,446

 

$76,796

0.3%

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

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

$3,572,742

12.6%

$3,649,771

14.1%

$3,266,681

13.8%

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

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

$5,297,389

18.7%

$4,368,730

16.9%

$3,415,580

14.4%

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

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

        Equipment..................................................................

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

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

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

 

$1,885,358

6.7%

$83,457

0.3%

$238,530

0.8%

$1,741,414

6.7%

$73,316

0.3%

$166,990

0.6%

$1,752,389

7.4%

$241,241

1.0%

$192,929

0.8%

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

$88,709,485

$88,359,416

$88,039,802

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2004

FY 2003

FY 2002

·         Average Number of Inmates......................................

1,190

915

447

·         Ratio of Correctional Officers to Inmates....................

1/4.1

1/3.3

1/1.5

·         Cost Per Year Per Inmate.........................................

$23,738

$28,246

$52,577

·         Rated Inmate Capacity..............................................

2,257

2,257

2,257

·         Approximate Square Feet Per Inmate........................

56

60

84

 

CENTER WARDEN(S)

     During Audit Period:  Mr. Guy Pierce (7/1/02-12/31/03); Mr. Jason Garnett (1/1/04-6/30/04)

     Currently:  Mr. Jason Garnett