REPORT
DIGEST

COMPLIANCE AUDIT
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

• Reports of receipts and disbursements submitted to the Comptroller did not reconcile with the Center's general ledger.
• The Center's manual timekeeping system produced several errors.

{Financial Information 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

$36,216,911

$22,603,765
62.4%
591
$38,246

$493.094
1.4%

$2,808,574
7.8%

$6,144,623
16.9%

$4,166,855
11.5%

$80,894,244

$32,860,422

$20,863,041
63.5%
562
$37,123

$485,140
1.5%

$2,570,471
7.8%

$5,427,371
16.5%

$3,514,399
10.7%

$79,429,029

$30,712,196

$19,730,337
64.2%
553
$35,679

$461,926
1.5%

$2,387,882
7.8%

$4,816,409
15.7%

$3,315,642
10.8%

$77,794,020

FY 1998

FY 1997

FY 1996

2,155

1,972

1,915

1/6.30

1/6.28

1/4.76

$16,741

$16,581

$15,963

1,430

1,206

1,206

22

24

44

Timekeeping errors resulted in both underpayments and overpayments

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

REPORTS SUBMITTED TO THE COMPTROLLER DID NOT RECONCILE WITH THE CENTER'S GENERAL LEDGER

Seven of 8 reports of locally held funds' receipts and disbursements did not reconcile to the Center's basic accounting records.

The Comptroller's Statewide Accounting Management System (SAMS) Procedure 33.13.20 requires agencies to submit reports on locally held fund receipts and disbursements on a quarterly basis. The Department of Corrections' Administrative Directive 02.40.105 requires facilities to use their general ledger as the source document to complete the quarterly reports. Center staff, however, did not use the general ledger to complete the Comptroller reports.

We recommended the Center use the general ledger to create these reports and Center officials concurred with our recommendation. (Finding 98-1, Page 10)

MANUAL TIMEKEEPING SYSTEM PRODUCED ERRORS

Errors were made in the manually prepared payroll timekeeping system. In 7 of 25 instances we tested for compensatory time, there were miscalculations, some resulting in overpayments and some resulting in underpayments. In addition, one employee's balance of sick time was found to be overstated. (Finding 98-2, Page 10)

We recommended the Center ensure that time sheets accurately present compensatory time earned.

Center officials agreed and indicated the inaccurate time sheets had been corrected. In addition, a staff person has been assigned to review the completed time sheets.

AUDITORS' OPINION

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 the single audit report.

____________________________________
WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Martin and Shadid, Certified Public Accountants, P.C.