REPORT DIGEST

SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002, and the
Close-Out Period through
October 15, 2002

Summary of Findings:

Total this audit 0
Total last audit 0
Repeated from last audit 0

Release Date:
April 23, 2003

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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

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

This is the final audit of Sheridan Correctional Center because the facility was closed on October 15, 2002. There were no material findings of noncompliance disclosed during our audit tests. We commend the Center for maintaining an effective system of internal controls.

We conducted a limited scope 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 entire Department will be presented in that report.

Our audit of the close-out period, July 1, 2002 through October 15, 2002, included more limited audit procedures. The fiscal year 2003 expenditures will be included in the scope of the FY 2003 audit of the Department’s General Office.

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TEE:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Benford Brown & Associates.

 

 

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

 

ILLINOIS DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000

Total Expenditures (All Appropriated Funds)

$29,006,745

$26,639,676

$27,691,225

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$18,530,566

63.88%

435

$42,599

$279,563

.96%

$16,743,366

62.85%

434

$38,579

$278,316

1.04%

$17,251,588

62.30%

439

$39,297

$260,939

0.94%

Other Payroll Costs (FICA, Retirement)
% of Total Expenditures

$4,222,516
14.56%

$3,190,043
11.98%

$3,859,014
13.94%

Contractual Services
% of Total Expenditures

$3,598,005
12.41%

$3,732,835
14.01%

$3,132,269
11.31%

All Other Items
% of Total Expenditures

$2,376,095
8.19%

$2,695,116
10.12%

$3,187,415
11.51%

Cost of Property and Equipment

$49,492,844

$49,001,977

$48,583,435

SELECTED ACTIVITY MEASURES

FY 2002

FY2001

FY 2000

Average Number of Inmates

1,627

1,573

1,452

Ratio of Correctional Officers to Inmates

1 / 4.8

1 / 4.7

1 / 4.3

Cost Per Year Per Inmate

$17,782

$16,862

$18,985

Rated Inmate Capacity

974

974

974

Approximate Square Feet Per Inmate

34

34

37

CENTER WARDEN(S)

During Audit Period: Roberta Fews (From 7/00 to 1/1/01) and Danny Jaimet (From 1/1/01 to 10/15/02).