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 |