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REPORT
DIGEST LOGAN CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2004 Summary of Findings: Total this audit 0 Total last audit 1 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 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 tests. We commend the Center for maintaining an effective system of internal controls. 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.
{Expenditures and Activity Measures are summarized on the reverse page.} |
LOGAN
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION
EXAMINATION
For
The Two Years Ended June 30, 2004
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EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002 |
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· Total Expenditures (All Appropriated Funds). |
$30,892,795 |
$31,497,307 |
$33,597,796 |
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Personal Services.............................................. %
of Total Expenditures............................... Average No. of Employees......................... Average Salary Per Employee..................... Inmate Compensation ...................................... %
of Total Expenditures............................... |
$19,102,152 61.83% 385 $49,616 $433,717 1.41% |
$19,517,286 61.96% 397 $49,162 $445,362 1.41% |
$20,924,867 62.28% 476 $43,960 $487,489 1.45% |
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Other Payroll Costs (FICA, Retirement)........... % of Total Expenditures.............................. |
$4,097,328 13.26% |
$4,489,457 14.25% |
$4,769,159 14.19% |
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Contractual Services........................................ %
of Total Expenditures............................. |
$3,896,815 12.62% |
$3,707,048 11.77% |
$3,742,492 11.14% |
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Commodities.................................................. % of Total Expenditures.............................. All Other Items............................................... % of Total Expenditures.............................. |
$2,852,202 9.23% $510,581 1.65% |
$2,842,433 9.03% $495,721 1.58% |
$3,154,589 9.39% $519,200 1.55% |
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· Cost of Property and Equipment................. |
$34,405,017 |
$34,231,195 |
$34,449,672 |
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SELECTED ACTIVITY MEASURES (Not Examined) |
FY 2004 |
FY 2003 |
FY 2002 |
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Average Number of Inmates.............................. |
1,898 |
1,903 |
1,947 |
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Ratio of Correctional
Officers to Inmates.......... |
1/7.0 |
1/6.8 |
1/6.0 |
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Cost Per Year Per Inmate*............................. *As adjusted for food and services shared provided by
Lincoln Correctional Center. |
$16,242 |
$16,556 |
$17,361 |
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Rated Inmate Capacity.................................. |
1074 |
1074 |
1,132 |
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Approximate Square Feet Per Inmate................. |
39 |
39 |
36 |
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CENTER WARDEN(S) |
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During Audit Period: Rick E. Shepard
(7/1/02 to 12/31/02) Larry Sims (1/1/03 to 11/30/04) Currently: Raymond
Bensko (12/1/04 to Present) |
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