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REPORT DIGEST LIMITED SCOPE COMPLIANCE ATTESTATION
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 0 Repeated from last audit 0 Release Date: August 6, 2009
State of Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General (217) 782-6046 or TTY (888)
261-2887 This Report Digest is also
available on the worldwide web at http://www.auditor.illinois.gov
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SYNOPSIS¨ Dormant inmate cash account balances were not properly transferred to the General Revenue Fund. {Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS
DEPARTMENT OF CORRECTIONS
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION
For The Two
Years Ended June 30, 2008
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EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
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Total Expenditures (All Appropriated Funds)....
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$34,221,930 |
$31,906,666 |
$30,930,466 |
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Personal Services.............................................. % of Total Expenditures................................ Average No. of Employees............................ Average Salary Per Employee........................
Inmate
Compensation............................................
% of
Total Expenditures................................... |
$21,424,863
62.6%
343
$62,463
$289,437
0.9% |
$20,543,166
64.4%
359
$57,223
$300,175
0.9% |
$19,930,464
64.4%
377
$52,866
$299,066
1.0% |
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Other Payroll Costs (FICA, Retirement)............... % of Total Expenditures................................ |
$5,136,336
15.0% |
$3,887,726
12.2% |
$3,283,097
10.6% |
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Contractual
Services........................................
% of Total Expenditures.............................. |
$5,072,301
14.8% |
$4,982,624
15.6% |
$5,220,066
16.9% |
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Commodities..............................................
% of
Total Expenditures.................................
All Other
Items..............................................
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$2,065,500
6.0%
$233,493
0.7% |
$1,968,559
6.2%
$224,416
0.7% |
$1,986,776
6.4%
$210,997
0.7% |
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Cost of Property and
Equipment.................... |
$53,069,701 |
$52,781,183 |
$52,892,283 |
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SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
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Average Number of Inmates....................................... |
1,954 |
1,996 |
2,007 |
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Ratio of Correctional Officers to Inmates..................... |
1/9.05 |
1/8.68 |
1/8.40 |
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Cost Per Year Per Inmate........................................... |
$17,514 |
$15,985 |
$15,411 |
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Rated Inmate Capacity.................................................... |
1,102 |
1,102 |
1,102 |
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Approximate Square Feet Per Inmate............................... |
32 |
33 |
32 |
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CENTER WARDEN(S) |
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During
Audit Period: J. R. Walls, Acting (1/28/08 to current)
Kevin
Gilson (7/16/07 to 1/27/08)
Vacant
(5/16/07 to 7/15/07)
Roger
Zimmerman (7/1/06 to 5/15/07)
Currently: J. R. Walls, Acting Warden |
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Unclaimed balances
of $2,514 were not transferred to the General Revenue Fund Department does not
accept finding and recommendation Auditor comment |
FINDING, CONCLUSION AND RECOMMENDATION FAILURE TO PROPERLY TRANSFER UNCLAIMED INMATE ACCOUNT BALANCES The Center did not take appropriate action to ensure that individual dormant account balances were properly transferred to the General Revenue Fund (GRF). The Unified Code of Corrections (Code) requires the Department to establish accounting records with individual accounts for each inmate (730 ILCS 5/3-4-3(a)). In addition, the Code (730 ILCS 5/3-4-3(b)) requires any money held in accounts of an inmate which are unclaimed one year after release to be transferred to the GRF. The
Center improperly offset the total positive cash balances of unclaimed inmate
accounts against negative account balances.
The majority of negative balances did not involve cash distributions
from the Inmate Trust Fund, but represented amounts the Center paid from the
GRF or other funds which can only be recouped if cash is available in the
individual inmate’s account. Individual
dormant account balances totaling $2,514 for one month were not transferred
to the GRF. (Finding 1, pages 9-10) We recommended the Center take appropriate action to ensure dormant cash balances are timely transferred to the GRF.
Department officials did not accept our finding and recommendation. Officials responded that they had implemented policies and procedures they felt were appropriate, and noted the statute is silent on the Department’s ability to offset negative and positive account balances. In an auditor’s comment, we noted that the Center did not transfer dormant accounts totaling $2,514 to the GRF as required by the Unified Code of Corrections. The net negative balances are caused by the improper off-setting of one inmate’s positive cash balance against another inmate’s negative balance in the Inmate Trust Fund. Further, our auditor’s comment noted that the Center has a fiduciary responsibility for the inmate accounts and should be evaluating each account within the Inmate Trust Fund individually for potential transfer to the GRF. AUDITORS’ OPINION We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act. Financial statements for the entire Department will be presented in the Department's financial audit and compliance examination report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:LKW SPECIAL ASSISTANT AUDITORS Our Special Assistant Auditors for this engagement were Martin and Shadid, CPAs, P.C.
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