REPORT DIGEST

 

DANVILLE CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

 

Total this audit                          1

Total last audit                          0

Repeated from last audit           0

 

 

Release Date:

 April 21, 2005

 

 

 

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

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

    The Center did not have adequate control over

   transactions of two locally held funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

     

 

 

 

 

 

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


 

 

                                     ILLINOIS DEPARTMENT OF CORRECTIONS

                                           DANVILLE CORRECTIONAL CENTER

                                 LIMITED SCOPE COMPLIANCE EXAMINATION

                                            For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!  Total Expenditures (All Appropriated Funds).....

$28,287,331

$29,691,315

$31,826,143

Personal Services.....................................................

   % of Total Expenditures.................................

         Average No. of Employees..............................

         Average Salary Per Employee.........................

 

Student, Member and Inmate Compensation...................

          % of Total Expenditures.................................

$17,073,990

60.4%

353

$48,368

 

$361,716

1.3%

$17,686,448

59.6%

351

$50,389

 

$386,126

1.3%

$19,061,712

59.9%

428

$44,537

 

$458,383

1.4%

      Other Payroll Costs (FICA, Retirement)..................

           % of Total Expenditures................................

$3,652,750

12.9%

$4,077,290

13.7%

$4,357,006

13.7%

      Contractual Services...............................................

           % of Total Expenditures................................

$4,556,697

16.1%

$4,557,669

15.4%

$4,475,984

14.1%

     Commodities............................................................

           % of Total Expenditures................................

$2,264,344

8.0%

$2,651,885

8.9%

$3,031,620

9.5%

      All Other Items......................................................

           % of Total Expenditures.................................

 

$377,834

1.3%

$331,897

1.1%

$441,438

1.4%

!  Cost of Property and Equipment..........................

$54,843,684

$54,470,929

$54,570,858

 

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

!  Average Number of Inmates....................................

1,825

1,843

1,977

! Ratio of Correctional Officers to Inmates..................

1 / 6.49

1 / 6.56

1/6.05

!  Cost Per Year Per Inmate........................................

$15,443

$16,100

$16,051

!  Rated Inmate Capacity.................................................

896

896

1,096

!  Approximate Square Feet Per Inmate............................

31

31

31

 

CENTER WARDEN(S)

     During Audit Period:  Blair Leibach

     Currently:                  Blair Leibach

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


An employee diverted a total of $1,248 during an eight-month period

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

LACK OF PROPER SEGREGATION OF DUTIES OVER LOCALLY HELD FUNDS

 

The Center did not have adequate control over transactions of two locally held funds.

 

During our review, we noted that the Center had discovered a theft from one of the locally held funds.  A Department of Corrections internal review concluded an employee had diverted a total of  $1,248.55 during an eight – month period from May 2003 to December 2003.  The theft was possible because the same employee was responsible for custodial and reporting functions of the fund.

 

For another locally held fund, we noted that the petty cash custodian was responsible for recording transactions as well as performing bank reconciliations.  Good business practice requires adequate segregation of duties.  (Finding 1, pages 10-11)

 

            We recommended the Center review Business Office employee responsibilities to ensure proper segregation of duties and to comply with Administrative Directives.  The Center response stated that the recommendation was implemented: that the employee involved in the theft was terminated, the money recovered, and the former employee prosecuted; and that duties were evaluated and reassigned in order to achieve a maximization of separation of duties.

 

 

 

 

AUDITORS’ OPINION

 

We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act.  This was a limited scope compliance examination that also included performing certain agreed-upon procedures with respect to the accounting records of the Center to assist our audit of the entire Department of Corrections. Financial statements for the entire Department will be presented in that report.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:KMC:drh

 

SPECIAL ASSISTANT AUDITORS

 

      Our special assistant auditors for this audit were E. C. Ortiz & Co.