REPORT DIGEST DEPARTMENT OF CORRECTIONS - CORRECTIONAL INDUSTRIES FINANCIAL AUDIT For the One Year Ended: June 30, 2001
Release Date: State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the Report contact: (217)782-6046 or TDD (217) 524-4646 This Report Digest is also available on |
INTRODUCTION This is the financial audit of the Correctional Industries, a component of the adult division of the Illinois Department of Corrections. Correctional Industries operates manufacturing, service and agricultural industries within the adult correctional centers. Its purpose is to replicate a free world work environment to the greatest extent possible, while operating within a budget that does not exceed income, maximizing the number of inmate assignments, and providing customers quality goods and services at a competitive price. Our audit was performed for the purpose of expressing an opinion on the financial statements of the Correctional Industries. In the forthcoming year, a compliance audit will be performed for the two years ending June 30, 2002. AUDITORS' OPINION Our auditors state that the financial statements for the Correctional Industries as of June 30, 2001 and for the year then ended are fairly presented in all material respects.
_____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JHL:pp SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this engagement were Guthoff and Company, LTD. {Expenditures and Activity Measures are summarized on the next page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
CORRECTIONAL INDUSTRIES
FINANCIAL AUDIT
FOR THE PERIOD ENDED JUNE 30, 2001
OPERATING STATISTICS | FY 2001 |
FY 2000 |
FY 1999 |
|
$49,752,177 | $50,845,731 | $50,220,253 |
41,541,553 | 41,182,481 | 39,912,042 | |
$8,210,624 | $9,663,250 | $10,308,211 | |
Selling, General and Administrative Expenditures |
7,101,401 | 5,592,951 | 5,028,501 |
Operating Income |
$1,109,223 | $4,070,299 | $5,279,710 |
Other, Net |
32,268 | 72,282 | (16,744) |
$1,141,491 | $4,142,581 | $5,262,966 | |
Beginning Retained Earnings |
29,266,888 | 25,124,307 | 19,861,341 |
Ending Retained Earnings | $30,408,379 | $29,266,888 | $25,124,307 |
SELECTED BALANCE SHEET ACCOUNTS, AS OF JUNE 30, | 2001 |
2000 |
1999 |
Cash | $15,920,437 |
$15,120,860 |
$8,480,686 |
Accounts Receivable | $6,687,129 |
$6,891,720 |
$8,480,686 |
Inventories | $12,685,486 |
$12,824,518 |
$10,868,700 |
Property, Equipment and
Livestock, Net of Depreciation |
$8,575,525 |
$8,229,490 |
$8,303,071 |
SELECTED ACTIVITY MEASURES |
2001 |
2000 |
1999 |
|
1,388 |
1,427 |
1,582 |
CORRECTIONAL INDUSTRIES' CHIEF ADMINISTRATIVE OFFICER |
During Audit Period: Kenneth P. Dobucki Currently: Kenneth P. Dobucki |
State of Illinois
Department of Corrections - Correctional Industries
SCHEDULE OF AGENCY OPERATIONS BY INDUSTRY (UNAUDITED)
June 30, 2001
Industry | Income (Loss) After Overhead |
Average # of Inmate Workers |
Illinois River Bakery | $ 190,322 | 181 |
Lincoln Asbestos Abatement | 576,583 | 28 |
Logan Warehouse | (43,067) | - |
Logan Central Distribution | (555,629) | - |
Decatur Furniture | (126,413) | 6 |
Decatur Sewing | (103,592) | 16 |
Pana Warehouse | (489,595) | 8 |
Jacksonville Modular Furniture Installation | (546,100) | 3 |
Jacksonville Telemarketing | (200,446) | 3 |
Lincoln Ind. Garment | (53,441) | 12 |
Vienna Garment | (16,714) | 32 |
Centralia Dry Cleaning | (20,911) | - |
Centralia State Garage | (34,460) | 6 |
Centralia Belts | 12,398 | 1 |
Centralia Metal Furniture | (71,544) | 7 |
Centralia Sewing | (113,224) | 12 |
Graham Furniture | (88,137) | 24 |
Graham State Garage | (4,917) | 6 |
Graham Warehouse | (74,776) | - |
Dwight Garment | 16,504 | 75 |
Dwight Helping Paws | (210,536) | 10 |
Warrenville Helping Paws | (18,058) | 7 |
Joliet Mattress | 316,584 | 36 |
Joliet Dry Cleaning | (43,302) | 4 |
Joliet Warehouse | (93,720) | 15 |
Menard Broom & Wax | 84,949 | 15 |
Menard Knit | 344,974 | 50 |
Menard Farm Meat Processing | 338,394 | 14 |
Menard Farm Waste Removal | 384 | 7 |
Logan Refinishing | (210,490) | 17 |
Logan Recycling | (149,414) | - |
Pontiac Sign | (139,947) | - |
Sheridan Refinishing | (224,564) | 44 |
Sheridan Garment Cutting | (148,064) | 20 |
Stateville Furniture | 208,006 | 21 |
Stateville Soap | 247,012 | 12 |
Stateville Garment | (9,336) | 100 |
Vandalia Farm Milk Processing | 451,688 | 75 |
Vandalia Farm Meat Processing | 86,312 | 30 |
E. Moline Laundry | (98,528) | 55 |
E. Moline Recycling | (129,060) | 30 |
E. Moline Sewing | 43,853 | 24 |
Danville Boxes | 23,752 | 8 |
Danville Sportswear | (29,903) | 30 |
Dixon Optical | 874,912 | 94 |
Dixon Sewing | (120,059) | 43 |
Hill Meat Processing | 71,018 | 40 |
Hill Milk Processing | 558,464 | 23 |
Western Illinois Food Processing | 820,640 | 117 |
Shawnee Metal Furniture | (290,049) | 27 |
TOTAL | 808,753 | 1,388 |
Non Operating Revenue | 332,738 | |
GRAND TOTAL | $ 1,141,491 |
Note: Column totals on this schedule do not agree to amounts shown in the "Statement
of Revenues, Expenses, and Changes in Retained Earnings" due to eliminations for
intercompany transactions and other minor reclassifications that are not shown in this
Schedule.