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
FEDERAL MEAL REIMBURSEMENTS UNDERSTATED
The Center did not have adequate procedures in place to ensure the accurate
reporting of meals served to inmates.
Meals reported as eligible for reimbursement in the Federal School Breakfast and
National School Lunch Programs for fiscal year 2000 were significantly less than the prior
year. Based on meal statistics provided by dietary personnel for fiscal year 2000,
approximately 45% of the inmates eat breakfast daily at the dining hall and 76% eat lunch.
Applying these percentages to the average inmate population who qualify for federal meal
reimbursement disclosed that 9,748 breakfasts and 16,463 lunches would likely be served to
the 83 eligible students enrolled in the program. Breakfast and lunches reported for
fiscal year 2000 totaled 4,801 and 6,836 respectively, resulting in an understatement of
4,947 breakfasts and 9,627 lunches. Based on the meal reimbursement rates, reimbursements
were likely understated by $24,453.
Using the same methodology for fiscal year 1999, breakfast and lunch meal
reimbursements were likely understated by $10,350.
In fiscal year 1999 meals reported for December 1998 and January 1999 were overreported
because they included meals served on weekends. Only meals served on days inmates are in
school qualify for reimbursement. The meals overstated amounted to $1,031.
Inadequate information regarding duplicate meals served to inmates resulted in the
Center discontinuing the practice of billing inmates. During fiscal year 2000, duplicate
meal reimbursements totaled only 110 meals at $166. A review of the Duplicate Meal Report
for fiscal year 1999 disclosed that 2,392 duplicate meals were reported totaling $4, 863.
Center officials attribute the decline in reported meals to a combination of factors
including: numerous equipment malfunctions; changes in staff responsible for downloading
the data from the system; failure of security personnel to ensure that all inmates
entering the serving line scan their identification cards; and lack of notification to
administration when equipment is inoperable. (Finding 00-1, pages9-10)
We recommended the Center improve procedures over meal counts to ensure accurate
reporting.
The Agency accepted our recommendation and stated that the Center will be working with
the Central Office to improve the procedures and controls.
_____________________________________
WILLIAM G. HOLLAND, Auditor General
WGH:TEE:pp
SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Glass and Shuffett, Ltd.
