REPORT DIGEST

SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 1

Total last audit 0

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 TDD (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 adjust the postage inventory general ledger account to agree to postage on hand in the Inmate Benefit Fund by $4,818.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

SOUTHWESTERN ILLINOIS 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)......

$18,936,413

$18,716,076

$19,133,685

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

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

$11,972,772

63.2%

$11,712,482

62.6%

$12,001,043

62.7%

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

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

$2,541,943

13.4%

$2,706,850

14.5%

$2,731,398

14.3%

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

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

268

$44,675

253

$46,294

285

$42,109

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

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

$160,215

0.9%

$153,373

0.8%

$158,629

0.8%

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

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

$3,276,480

17.3%

$3,116,837

16.7%

$3,002,239

15.7%

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

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

$985,003

5.2%

$1,026,534

5.4%

$1,240,376

6.5%

! Cost of Property and Equipment...........................

$22,087,796

$22,080,187

$21,785,767

SELECTED ACTIVITY MEASURES (Not Examined)	FY 2004	FY 2003	FY 2002
! Average Number of Inmates....................................	666	661	649
! Ratio of Correctional Officers to Inmates..................	1 to 3.3	1 to 3.4	1 to 3.1
! Cost Per Year Per Inmate........................................	$28,402	$28,272	$29,427
! Rated Inmate Capacity.................................................	600	600	600
! Approximate Square Feet Per Inmate............................	33	33	33

CENTER WARDEN(S)

During Audit Period: Mr. Early Laster

Currently: Mr. James Davidson

Postage inventory was overstated by $4,818

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

POSTAGE INVENTORY OVERSTATED

The Center did not adjust the postage inventory general ledger account to agree to postage on hand in the Inmate Benefit Fund. We noted the postage inventory account was overstated by approximately $4,818 at June 30, 2004. Center management indicated that the failure to make this entry was an inadvertent oversight. (Finding 1, page 9)

We recommended the Center formerly review the monthly entries to adjust cost of sales and postage inventory general ledger accounts to provide assurance that the entries are made; and thus, more properly reflect the Inmate Benefit Fund’s profit or loss and fund balance.

Department officials accepted our recommendation and indicated that pursuant to Department policy and procedures the facility will record pre-stamped envelope purchases to the Inmate Benefit Fund.

AUDITORS' REPORT

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 audit of the entire Department. Financial statements for the Department will be presented in that audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this examination were J. W. Boyle & Co., Ltd.