REPORT DIGEST

BIG MUDDY RIVER CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 3
Total last audit 2
Repeated from last audit 1

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

 

 
  • The Center’s GAAP reports contained numerous errors and were not submitted timely.
  • The Center is not maintaining the general ledger and is not performing monthly reconciliations from the general ledger to the subsidiary records.

 

 

 

 

 

 

 

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER 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)

$30,533,622

$28,981,373

$26,832,337

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$17,849,703

58.46%

469

$38,059

$404,603

1.33%

$17,370,703

59.94%

458

$37,927

$416,582

1.44%

$16,288,180

60.71%

454

$35,877

$362,504

1.35%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,026,324

13.19%

$2,958,799

10.21%

$2,056,301

7.66%

Contractual Services

% of Total Expenditures

$4,878,154

15.98%

$4,689,700

16.18%

$4,502,713

16.78%

All Other Items

% of Total Expenditures

$3,374,838

11.04%

$3,545,589

12.23%

$3,622,639

13.50%

Cost of Property and Equipment

$52,970,866

$52,408,397

$52,100,805
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Residents

2,017

2,008

1,908

Ratio of Correctional Officers to Residents

1/5.8

1/5.9

1/5.7

Cost Per Year Per Resident

$15,083

$14,331

$14,002

Rated Resident Capacity

1,152

1,152

1,152

Approximate Square Feet Per Resident

32

32

34
CENTER WARDEN(S)

During Audit Period: Mr. Jack T. Hartwig, (through 9/30/99); Mr. Michael Holmes, (beginning 10/1/99)
Currently: Mr. Michael Holmes

 

 

 

 

 

Accounting reports not supported by general ledger

 

 

 

 

 

 

 

 

The Center did not maintain a general ledger and did not perform certain reconciliations

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

ACCOUNTING REPORTS WERE NOT SUBMITTED TIMELY AND CONTAINED NUMEROUS ERRORS

The Center is required to submit certain accounting reports to the Department of Corrections Central Office by September 1 of each year. These accounting reports are intended to provide summary financial information prepared in accordance with generally accepted accounting principles (GAAP) for each locally held fund administered by the Center.

Our audit testing disclosed errors including: 1) incomplete line items, 2) line items not supported by the general ledger, 3) incorrect inventory, and 4) incorrect accounts payable balances. The errors ranged from $196 to $93,505.

Center management accepted the recommendation to draft comprehensive procedures that will allow for the maintenance of an accurate general ledger and for the timely completion of GAAP reports. (Finding 1, page 10)

RECONCILIATIONS TO SUBSIDIARY RECORDS WERE NOT PERFORMED

The Center did not maintain a general ledger and did not reconcile commodities inventory and property and equipment inventory records. As a result, the Center did not record transfers-in of capital acquisitions from the Capital Development Board of $10,259 in 1999 and $471,439 in 2000 to the Property Control System.

Center management accepted the recommendation to maintain a general ledger and perform reconciliations on a monthly basis. (Finding 2, page 11)

OTHER FINDING

The remaining finding is less significant and is being giving attention by the Center. We will review progress toward implementing our recommendations in our next audit.

Mr. Mark Krell, Chief Internal Auditor, provided the Center’s responses to our findings and recommendations.

AUDITORS' OPINION

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.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors were Kemper CPA Group LLC.