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REPORT DIGEST DWIGHT CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE
ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2006 Summary of Findings: Total this audit 1 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 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 |
SYNOPSIS
¨ The Center had inadequate internal controls over locally held funds. {Expenditures and Activity Measures are summarized on the next page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
DWIGHT CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For The Two Years Ended June 30, 2006
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EXPENDITURE STATISTICS |
FY 2006 |
FY 2005 |
FY 2004 |
|
Total Expenditures (All Appropriated Funds)......................................................... |
$34,624,169 |
$35,071,835 |
$34,216,554 |
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Personal
Services...........................................
% of Total Expenditures........................
Average No. of Employees....................
Average Salary Per Employee...............
Inmate
Compensation.........................................
% of Total
Expenditures.................................... |
$20,727,178
59.9%
347
$59,733
$169,345
0.5% |
$20,762,652
59.2%
357
$58,159
$165,913
0.5% |
$20,066,570
58.6%
375
$53,511
$146,757
0.4% |
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Other Payroll
Costs (FICA, Retirement)..........
% of Total Expenditures........................ |
$3,430,892
9.9% |
$4,765,453
13.6% |
$4,261,576
12.5% |
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Contractual
Services......................................
% of Total Expenditures........................ |
$8,152,199
23.5% |
$7,108,980
20.2% |
$6,942,116
20.3% |
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All Other
Items..............................................
% of Total Expenditures........................ |
$2,144,555
6.2% |
$2,268,837
6.5% |
$2,799,535
8.2% |
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Cost of
Property and Equipment................ |
$56,153,870 |
$55,876,002 |
$55,898,651 |
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SELECTED ACTIVITY
MEASURES
(Not Examined) |
FY 2006 |
FY 2005 |
FY 2004 |
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•... Average
Number of Inmates........................... |
1,153 |
1,150 |
1,081 |
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•... Ratio
of Correctional Officers to Inmates........ |
1 / 4.4 |
1 / 4.2 |
1 / 3.7 |
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•... Cost
Per Year Per Inmate.............................. |
$29,984 |
$30,489 |
$31,491 |
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•... Rated
Resident Capacity..................................... |
884 |
884 |
884 |
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•... Approximate
Square Feet Per Inmate.................. |
51 |
51 |
51 |
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CENTER WARDEN(S) |
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During Audit Period: Ayssa B. Williams (7/1/04 – 10/5/04)
Mary Sigler (10/6/04 – 6/30/06)
Current: Mary Sigler |
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The Center had inadequate internal
controls over cash disbursements |
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS INADEQUATE INTERNAL CONTROLS OVER LOCALLY HELD FUNDS The Dwight Correctional Center had inadequate internal controls over cash disbursements from the Residents’ Trust Fund. Total cash disbursements for this fund were $1,223,994 and $1,284,391 for fiscal years 2006 and 2005, respectively. The individual designated to write checks for this fund was also responsible for mailing prepared checks. A lack of segregation of duties increases the likelihood that a loss from errors or irregularities could occur and not be found in the normal course of employees carrying out their assigned duties. (Finding 1, page 10) We recommended that the Center review its internal policies and procedures to ensure adequate segregation of duties in compliance with its administrative directives. Center officials stated the recommendation is implemented. The Center has assigned mailing of locally held fund checks to an individual not responsible for the check writing. 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 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 examination were De
Raimo Hillger & Ripp |
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