REPORT DIGEST

DEPARTMENT OF CORRECTIONS STATEVILLE CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended
June 30, 2004    

Summary of Findings:

Total this audit                          2

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

¨      Stateville Correctional Center lacked adequate segregation of duties in two areas.      

¨      Stateville Correctional Center employees lacked required training hours.               

{Financial Information is summarized on the reverse page.}

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

·        Total Expenditures (All Appropriated Funds)....

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

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

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

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

      Student, Member and Inmate Compensation..........

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

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

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

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

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

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

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

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

$92,219,770

$58,752,090

63.7%

1,215

$48,356

$248,294

0.3%

$12,675,698

13.7%

$13,263,042

14.4%

$7,280,646

7.9%

$186,611,095

$93,352,575

$61,424,443

65.8%

1,231

$49,898

$278,787

0.3%

$14,201,573

15.2%

$12,408,908

13.3%

$5,038,864

5.4%

$178,277,193

$65,582,981

$41,882,629

63.9%

899

$46,588

$282,821

0.4%

$9,478,663

14.4%

$8,241,129

12.6%

$5,697,739

8.7%

$68,381,603

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

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

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

·        Cost Per Year Per Inmate......................................

·        Rate Inmate Capacity.............................................

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

2,854

1 / 2.8

$32,305

 2,000

    38

           2,723

 1 / 2.7

 $34,278

2,000

 43

2,551

1/ 3.9

 $25,702

2,000

              42

CENTER WARDEN(S)

      During Audit Period:  Kenneth Briley

      Currently:  Kenneth Briley

Nine of 12 cash receipts tested (75%) were entered into the trust fund system

by the cashier who also received the physical checks

Fifteen of 30 employee personnel files tested (50%) showed a lack of required annual training hours               

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE SEGREGATION OF DUTIES          

      Stateville Correctional Center lacked adequate segregation of duties in two areas:

l        Inmate Trust Fund – Nine of 12 cash receipts tested (75%) totaling $4,526 and $13,205 for FY2003 and FY2004, respectively, were entered into the trust fund system by the cashier who also received the physical checks.

l        Automated Inventory Management System (AIMS) – The Business Administrator prepared the reconciliation of the AIMS Posting Report and then reviewed it. 

Adequate and effective internal controls and

prudent business practices require segregation of duties. (Finding 1, page10)   

In their response, Department officials stated they had implemented our recommendation to ensure that there was adequate segregation of duties for Business Office functions.

INADEQUATE EMPLOYEE TRAINING

      Stateville Correctional Center’s employees lacked required training hours. 

Fifteen of 30 employee personnel files tested (50%) showed a lack of required annual training hours.  In FY2003, five of fifteen employees tested lacked required training hours, and in FY2004, ten of fifteen employees tested lacked required training hours. Lack of employee training could result in work inefficiencies, safety and security problems, and failure to improve the quality of the workforce and the working environment. (Finding 2, page 11)

Department officials accepted our recommendation to ensure employees receive the required training every fiscal year.

AUDITORS' OPINION

      We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act.  This was a limited scope compliance examination that also included performing certain agreed-upon procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections.  Financial statements for the entire Department will be presented in that report.

___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:drh

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors for this audit were Blackman Kallick Bartelstein LLP.