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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
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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
|
EXPENDITURE STATISTICS |
FY 2008 |
FY2007 |
FY 2006 |
|
· Total Expenditures (All Appropriated Funds)... |
$32,724,175 |
$29,465,550 |
$28,131,802 |
|
Personal Services............................................... % of Total Expenditures.................................. Average No. of Employees........................... Average Salary Per Employee........................ Inmate Compensation ....................................... % of Total Expenditures............................... |
$20,626,089 63.03% 323 $63,858 $283,680 .87% |
$18,937,043 64.27% 340 $55,697 $285,174 .097% |
$18,466,227
65.64%
345
$53,525
$282,744
1.01% |
|
Other Payroll Costs (FICA, Retirement)............ % of Total Expenditures............................... |
$4,950,582 15.13% |
$3,591,291 12.19% |
$3,049,520
10.84% |
|
Contractual Services......................................... %
of Total Expenditures............................... |
$4,916,959 15.02% |
4,853,799 16.47% |
$4,559,959
16.21% |
|
Commodities.................................................. % of Total Expenditures.............................. All Other Items.............................................. % of Total Expenditures.............................. |
$1,743,134 5.33% $203,731 .62% |
$1,559,515 5.29% 238,728 .81% |
$1,561,776
5.55%
$211,576
0.75% |
|
· Cost of Property and Equipment............... |
$40,291,453 |
$39,310,432 |
$39,056,389 |
|
SELECTED ACTIVITY MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
|
Average Number of
Inmates............................... |
1,515 |
1,526 |
1,518 |
|
Ratio of Correctional Officers to Inmates............. |
1
to 6.0 |
1
to 5.8 |
1
to 5.7 |
|
Cost Per Year Per Inmate................................... |
$21,598 |
$19,293 |
$18,517 |
|
Rated Inmate
Capacity....................................... |
950 |
950 |
950 |
|
Approximate Square Foot Per Inmate..................
|
33 |
33 |
33 |
|
CENTER WARDEN(S) |
|
During
Audit Period: Mr. Bradley Robert Currently: Mr. Bradley Robert |
|
Unclaimed balances
of $9,216 at June 30, 2008 were not transferred to the General Revenue Fund Department does not
accept finding and recommendation
Auditors’ 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
Inmate Trust Fund accounts with positive cash balances against accounts with
negative balances and determined that no funds were to be transferred due to
the overall deficit balances. There
were various causes for the negative balances, such as restitution for
damages and charges for requested legal copies or postage, which could not,
according to Department rules be denied even if the inmate’s trust fund had
an insufficient balance. 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 recovered if cash is available in the individual inmate’s
account. Individual dormant account balances
totaling $9,216 at June 30, 2008 and $4,827 at June 30, 2007 were not transferred
to the GRF. (Finding 1, pages 10-11)
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 auditors’ comment, we noted that the Center did not transfer dormant accounts totaling $9,216 at June 30, 2008 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 auditors’ comment noted 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:PH:pp SPECIAL ASSISTANT AUDITORS Our Special Assistant Auditors for this engagement were West and Company, LLC. |