REPORT DIGEST

DIXON CORRECTIONAL CENTER

LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 5
Repeated from last audit 0

Release Date:
April 23, 2003

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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

 
  • The Center did not perform reconciliations of its general ledger to commodities inventory and property and equipment records and did not maintain a general ledger in fiscal year 2001.

 

 

 

 

 

 

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

 

ILLINOIS DEPARTMENT OF CORRECTIONS
DIXON CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000

Total Expenditures (All Appropriated Funds)

$43,451,784

$43,528,568

$41,290,039

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$26,343,391

60.63%

588

$44,802

$504,583

1.16%

$25,762,216

59.19%

596

$43,225

$521,331

1.20%

$24,723,040

59.88%

604

$40,932

$532,400

1.29%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$6,021,038

13.86%

$5,863,464

13.47%

$5,573,586

13.50%

Contractual Services

% of Total Expenditures

$6,748,927

15.53%

$7,375,472

16.94%

$6,126,237

14.84%

Commodities…………………………………………

% of Total Expenditures…………………………...

All Other Items………………………………………….

% of Total Expenditures………………………………

$3,275,545

7.54%

$558,300

1.28%

$3,303,588

7.59%

$702,497

1.61%

$3,684,716

8.92%

$650,060

1.57%

Cost of Property and Equipment

$84,858,355

$83,485,129

$82,829,589
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000

Average Number of Inmates

2,133

2,202

2,191

Ratio of Correctional Officers to Inmates

1/5.1

1/5.2

1/5.1

Cost Per Year Per Inmate

$20,329

$19,711

$18,767

Rated Inmate Capacity

1,430

1,430

1,430

Approximate Square Feet Per Inmate

23

21

21
CENTER WARDEN(S)

During Audit Period: Jerry Sternes
Currently: Jerry Sternes
 

 

 

 

The Center did not perform certain reconciliations and did not maintain a general ledger in fiscal year 2001

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

LACK OF GENERAL LEDGER RECONCILIATIONS

The Center’s general ledger did not reconcile to the property and equipment or commodities inventory records at June 30, 2002, because certain reconciliations were not performed. In addition, the Center did not maintain a general ledger for the general fund for fiscal year 2001. As a result, the general ledger was overstated by $505,895 for commodities inventory and understated by $1,191,170 for property and equipment at June 30, 2002. (Finding 1, page 10)

We recommended the Department and the Center provide adequate training for the staff responsible for the maintenance and reconciliation of the general ledger.

Department officials responded that our recommendation has been implemented.

AUDITORS’ OPINION

We conducted a limited scope 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 of Corrections. Financial statements for the Department will be presented in a separate audit report.

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WILLIAM G. HOLLAND, Auditor General

WGH:TEE:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Sulaski & Webb Certified Public Accountants.