REPORT DIGEST

SHAWNEE CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 2
Total last audit 4
Repeated from last audit 0

Release Date:
April 10, 2001

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

 

 

SYNOPSIS

 

 

 

  • Vending machine cash was not under dual control. The commissary supervisor filled the machines with soft drinks and collected the cash. Independent verification of vending machine sales, such as machine readings, was not available.

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000
EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Appropriated Funds)

$29,020,696

$27,038,500

$25,003,725

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation
% of Total Expenditures

$17,484,747

60.25%
435
$40,195
$425,167
1.47%

$16,794,094

62.11%
441
$38,082
$440,831
1.63%

$15,611,791

62.44%
418
$37,349
$418,652
1.67%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$3,934,754

13.56%

$2,836,181

10.49%

$1,948,936

7.79%

Contractual Services

% of Total Expenditures

$3,799,637

13.09%

$3,689,182

13.64%

$3,571,692

14.29%

Commodities
% of Total Expenditures
All Other Items

% of Total Expenditures

$2,885,547
9.94%
$490,844

1.69%

$2,794,830
10.34%
$483,382

1.79%

$3,029,476
12.12%
$423,178

1.69%

Cost of Property and Equipment

$46,057,356

$45,735,211

$45,241,331
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,945

1,932

1,869

Ratio of Correctional Officers to Inmates

1/6.1

1/5.9

1/5.9

Cost Per Year Per Inmate

$14,843

$13,907

$13,310

Rated Inmate Capacity

1,046

1,046

1,046

Approximate Square Feet Per Inmate

33

34

34
CENTER WARDEN

During Audit Period: Rod Tally, (7/1/98 – 3/16/00) William Barham (From 3/16/00)
Currently: William Barham
 

 

 

 

 

 

 

Independent verification of vending machine sales was not available

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

We conducted a compliance audit 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.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

DUAL CONTROL OVER VENDING MACHINES

Vending machine cash was not under dual control.

The Center owns vending machines which are operated by the employee commissary. The commissary supervisor filled the machines with soft drinks and collected the cash. Independent verification of vending machine sales, such as machine readings, was not available.

Accounting personnel indicated fiscal year 2000 vending machine sales totaled $8,114 at Shawnee and $5,322 at the Hardin County Work Camp. Good internal controls dictate that assets susceptible to theft, such as cash, be placed under dual control in order to protect the assets from theft and the responsible employees from unfounded accusations. (Finding 00-2, page11)

We recommended that dual control be placed over vending machine cash when it is collected and while it is being counted. Department officials stated the recommendation has been implemented.

OTHER FINDINGS

The remaining finding was less significant and according to Department officials corrective action has been implemented. We will review progress toward implementing our recommendations during our next audit.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TEE:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Dycus, Bradley & Draves, P.C.