REPORT DIGEST

LINCOLN CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit                          1

Total last audit                          4

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

SYNOPSIS

·        The Center did not review detailed telecommunications charges during the examination period.

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

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

·         Total Expenditures (All Appropriated Funds)

$19,797,289

$20,206,280

$20,954,065

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

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

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

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

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

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

$11,476,121

57.97%

234

$49,043

$221,764

1.12%

$11,779,474

58.30%

224

$52,587

$225,763

1.12%

$12,030,831

57.42%

283

$42,512

$236,440

1.13%

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

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

$2,449,416

12.37%

$2,698,822

13.35%

$2,747,657

13.11%

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

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

$4,160,768

21.02%

$4,151,198

20.54%

$3,953,397

18.87%

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

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

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

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

$1,196,500

6.04%

$292,720

1.48%

$1,123,177

5.56%

$227,846

1.13%

$1,775,777

8.47%

$209,963

1.00%

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

$18,052,954

$17,675,975

$17,389,038

SELECTED ACTIVITY MEASURES  (NOT EXAMINED)

FY 2004

FY 2003

FY 2002

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

952

885

919

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

1/5.06

1/5.21

1/ 4.4

     Cost Per Year Per Inmate*...........................

$20,904

$23,326

$21,951

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

500

500

500

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

*As adjusted for food and services shared with Logan Correctional Center.

28

31

34

CENTER WARDEN(S)

     During Period and Currently: Augustus Scott, Jr. (Through March 2003)

                                                              Glenn Jackson (April 2003 - June 2004)

                                                              Carolyn Robertson (July 2004-Present)

The Center did not review telecommunications charges

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NO MONITORING OF TELECOMMUNICATIONS EXPENDITURES

      The Center did not review telecommunications charges during the examination period. 

      The Center had no process in place to review telecommunication expenditures for reasonableness and necessity.  Telecommunications expenditures totaled $171,848 for fiscal years 2004 and 2003.

      The Center had an on-line system for tracking telephone calls. This system, which would allow management to review staff telephone use, was not functioning during the examination period.  Management stated that the system had crashed in fiscal year 2002 and that they did not have sufficient funds to repair the system. (Finding 1, Page 10)

      We recommended that the Center maintain a telephone log that tracks overall telephone use and long distance calls.

      In their response to our recommendation, the Center stated that in September 2004, an automated telephone monitoring system was implemented.    

AUDITORS' OPINION

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

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLK:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Bronner Group, LLC