REPORT DIGEST

DWIGHT CORRECTIONAL CENTER
LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 2
Total last audit 2
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

 

 

 
  • Center controls over mechanical stores inventory were inadequate.

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

ILLINOIS DEPARTMENT F CORRECTIONS
DWIGHT CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002
EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000

Total Expenditures (All Appropriated Funds)

$33,793,858

$33,670,609

$30,910,639

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$19,372,665

57.33%
433
$44,741

$152,321

.45%

$19,280,572

57.26%
426
$45,260

$173,193

.51%

$17,885,411

57.87%
414
$43,201

$182,597

.59%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,422,419

13.09%

$4,370,492

12.98%

$4,006,791

12.96%

Contractual Services

% of Total Expenditures

$6,709,793

19.85%

$6,383,224

18.96%

$5,752,593

18.61%

All Other Items

% of Total Expenditures

$3,136,660

9.28%

$3,463,128

10.29%

$3,083,247

9.97%

Cost of Property and Equipment

44,578,811

$42,091,903

$39,859,751
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000

Average Number of Inmates

1,112

1,125

1,189

Ratio of Correctional Officers to Residents

1 to 3.4

1 to 3.9

1 to 4.0

Cost Per Year Per Inmate

$30,296

$27,318

$25,890

Rated Resident Capacity

884

884

884

Approximate Square Feet Per Resident

44

38

37
CENTER WARDEN(S)

During Audit Period: Ms. Lynn Cahill-Mashing
Currently: Ms. Lynn Cahill-Mashing

 

 

 

Adjustment of $3,161 made to markdown mechanical stores inventory

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE INVENTORY CONTROLS

During our audit we found that the Center did not have adequate controls over its mechanical stores inventory which resulted in the Center having to make an adjustment of $3,161 to markdown the mechanical stores inventory at June 30, 2002. The markdown resulted from plumbing supplies and other miscellaneous items in the mechanical stores area that could not be accounted for.

Center management accepted our recommendation and stated they have taken steps to ensure proper inventory controls are maintained. (Finding 2, page 10)

OTHER FINDING

The remaining finding was less significant and is reportedly being given attention by Center management. We will review the Center's progress toward implementation of our recommendations in our next audit.

Mr. Mark Krell, Chief Internal Auditor, provided the Center’s responses to our findings and recommendations.

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. Financial statements for the Department will be presented in that audit report.

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were DeRaimo, Hillger & Ripp.