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

INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for maintaining an effective system of internal controls.

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

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:JF:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Blackman Kallick Bartelstein, LLP.

{Expenditures and Activity Measures are summarized on the next 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

$24,956,425

$15,665,239
62.77%
413
$37,930

$179,521
.72%

$1,972,571
7.90%

$4,399,399
17.63%

$2,739,695
10.98%

$29,155,846

$22,239,092

$14,336,574
64.46%
408
$35,139

$138,191
.62%

$1,782,975
8.02%

$3,621,792
16.29%

$2,359,560
10.61%

$27,846,106

$16,769,020

$10,833,933
64.61%
314
$34,503

$116,071
.69%

$1,319,948
7.87%

$2,699,882
16.10%

$1,799,186
10.73%

$20,222,361

FY 1998

FY 1997

FY 1996

1,105

919

835

1/3.89

1/3.14

1/2.92

$22,497

$24,109

$25,125

884

920

696

41

49

54