REPORT
DIGEST

For the Two Years Ended:
June 30, 1998

Summary of Findings:

Release Date:
April 21, 1999

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

• Department officials expended the Center's allocated appropriation for salaries and expenses for a State-wide employee of the Department. This distorts the Center's operating statistics and circumvents the appropriation authority of the Legislature.

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

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Appropriated
  Funds)

Personal Services
% of Total Expenditures
Average No. of Employees
Average Salary Per Employee

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

$24,034,453

$16,539,385
68.81%
438
$37,761

$273,030
1.14%

$2,063,317
8.58%

$2,981,679
12.41%

$2,177,042
9.06%

$34,414,867

$23,676,721

$16,005,119
67.60%
443
$36,129

$272,162
1.15%

$1,975,359
8.34%

$2,990,172
12.63%

$2,433,909
10.28%

$34,257,180

$23,018,133

$15,329,940
66.60%
432
$35,486

$282,866
1.23%

$1,859,892
8.08%

$3,322,118
14.43%

$2,223,317
9.66%

$33,602,072

FY 1998

FY 1997

FY 1996

1,460

1,459

1,454

1/4.72

1/4.65

1/4.76

$16,386

$16,080

$15,732

950

950

950

35

35

35

Center's allocated appropriation used for State-wide employee of the Department of Corrections

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 single audit of the entire Department. Financial statements for the Department will be presented in that report.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

EXPENDITURES NOT CHARGED TO PROPER APPROPRIATIONS

Effective February, 1994, an employee at the Center was assigned the position of Statewide Tactical Commander for the Department. This employee remained on the Center's payroll until October 1, 1997, when he resigned the position to become a Public Service Administrator for Tamms Correctional Center. Although Center officials indicate that he did have limited assignments at this facility, his attendance records indicate otherwise.

This individual reported directly to the Deputy Director of the Department, although the Warden at the Center approved his salary, overtime and travel expenses. Salary and expenses paid by the Center on his behalf during the audit period amounted to $16,730 and $73,385 in fiscal years 1998 and 1997, respectively.

By paying an employee who is assigned to another organizational unit, the Department overstated the Center's personal services, travel, and telecommunications expenditures. As a result, funds appropriated for one purpose were actually spent for another.

This is contrary to legislative intent, circumvents the authority of the legislature and distorts the appropriation process. Control over employee attendance and entitlement to pay is also weakened.(Finding 98-1, page 8)

The Department believes that its approach to managing the tactical function is appropriate for the circumstances. They said if the tactical unit were a formal organizational unit security personnel would not want to participate for fear they would lose their permanent position when their assignment on the tactical unit ended.

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:TEE:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Glass and Shuffett, Ltd..