REPORT DIGEST

DIXON

CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this audit 2

Total last audit 0

Repeated from last audit 0

Release Date:

June 20, 2007

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 TTY (888) 261-2887

This Report Digest and Full Report is also available on the worldwide web at

http://www.auditor.illinois.gov

SYNOPSIS

¨ Locally held funds’ checks were released without proper authorization.

¨ The Center did not maintain a record of outside personnel who accessed the Master Record File of inmates.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

DIXON CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

For The Two Years Ended June 30, 2006

EXPENDITURE STATISTICS	FY 2006	FY 2005		FY 2004
Total Expenditures (All Appropriated Funds).	$48,054,634	$47,351,983		$45,245,195
Personal Services........................................... % of Total Expenditures........................ Average No. of Employees.................... Average Salary Per Employee............... Student, Member and Inmate Compensation......... % of Total Expenditures.................................	$28,181,721 58.6% 547 $51,521 $362,044 0.8%	$27,963,855 59.1% 557 $50,204 $396,009 0.8%		$26,387,603 58.3% 554 $47,631 $454,378 1.0%
Other Payroll Costs (FICA, Retirement).......... % of Total Expenditures........................	$4,641,778 9.7%	$6,387,991 13.5%		$5,621,032 12.4%
Contractual Services...................................... % of Total Expenditures........................ Commodities………………………………... % of Total Expenditures……………....	$12,042,195 25.1% $2,476,366 5.1%	$9,714,382 20.5% $2,551,428 5.4%		$9,285,069 20.5% $3,007,355 6.7%
All Other Items.................................................. % of Total Expenditures........................	$350,530 0.7%	$338,318 0.7%		$489,758 1.1%
Cost of Property and Equipment................	$104,417,809	$103,735,743		$101,507,456
SELECTED ACTIVITY MEASURES (NOT EXAMINED)	FY 2006		FY 2005		FY 2004
... Average Number of Inmates...........................	2,186		2,130		2,211
... Ratio of Correctional Officers to Inmates........	1 / 5.3		1 / 5.0		1/5.3
... Cost Per Year Per Inmate..............................	$21,977		$22,230		$20,431
... Rated Resident Capacity.....................................	1,430		1,430		1,430
... Approximate Square Feet Per Inmate..................	23		24		23
CENTER WARDEN(S)
During Audit Period: Jerry Sternes (7/1/04 – 7/15/04) Nedra Chandler (7/16/04 – 2/15/05 Acting; 2/16/05 – 6/30/06 Warden) Currently: Nedra Chandler

Twenty-four checks totaling $51,459 were disbursed with only one signature

The Center did not maintain

a record of outside personnel who accessed the Master Record File of inmates

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

IMPROPER AUTHORIZATION ON LOCALLY-HELD FUND PAYMENTS

Locally held funds’ checks were released without proper authorization.

In our review of checks written out of the locally-held fund bank accounts, we noted twenty-four checks totaling $51,459 were disbursed with only one signature. These checks were for various payments for the Inmate Commissary Fund ($47,276), the Employee Commissary Fund ($2,573), and the Employee Benefit Fund ($1,610). Department Administrative Directives require two signatures on all locally-held checks. Failure to ensure that all locally-held fund checks are properly authorized with the two signatures may lead to improper payments. (Finding 1, page 10)

We recommended the Center review their internal control procedures to ensure that all locally-held fund checks are properly authorized and contain the required two signatures before being paid. We also recommended the Center ensure their bank comply with Center requirements for payment of checks.

The Agency response stated that our recommendation was implemented. The employee responsible to mail the checks will ensure two authorized signatures are made.

INMATE RECORD FILES

The Center did not maintain a record of outside personnel who accessed the Master Record File of inmates.

Our testing of twenty-five inmate records disclosed that the Center’s Records Office Supervisor did not keep records of outside personnel who accessed inmate files, the files reviewed, file material copied or the purpose of the access. The Unified Code of Corrections states the Department shall maintain a master record file on each person committed and shall keep a record of all outside personnel who access the files. (Finding 2, page 11)

We recommended the Center comply with State statue and maintain a record of all outside personnel who access an inmate file.

The Agency response stated the recommendation was implemented. The facility has purchased a bound log and will record all outside personnel accessing the records.

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 auditing procedures with respect to the accounting records of the Center to assist in our audit of the entire Department. 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 McGreal Johnson & McGrane.