REPORT DIGEST

DEPARTMENT OF CORRECTIONS

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2022

Release Date:  September 26, 2023

FINDINGS THIS AUDIT: 46

CATEGORY:  NEW -- REPEAT -- TOTAL
Category 1:  0 -- 11 -- 11
Category 2:  6 -- 29 -- 35
Category 3:  0 -- 0 -- 0
TOTAL:  6 -- 40 -- 46

FINDINGS LAST AUDIT: 60

Category 1: Findings that are material
weaknesses in internal control and/or a
qualification on compliance with State
laws and regulations (material
noncompliance).
Category 2: Findings that are
significant deficiencies in internal
control and noncompliance with State
laws and regulations.
Category 3: Findings that have no
internal control issues but are in
noncompliance with State laws and
regulations.

State of Illinois, Office of the
Auditor General
FRANK J. MAUTINO, 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 are
also available on the worldwide web at
www.auditor.illinois.gov


INTRODUCTION

This digest covers the Compliance
Examination of the Department of
Corrections (Department) for the two
years ended June 30, 2022. The
Department’s Financial Statement Audit
covering the year ended June 30, 2022
was previously released under separate
cover on July 6, 2023.  In total, this
report contains 46 findings, 8 of which
were reported in the Financial Audit.

SYNOPSIS

• (22-12) The Department did not comply
with extended supervision of sex
offender requirements of the Unified
Code of Corrections
• (22-16) The Department did not comply
with the required transfers of profits
from the DOC Commissary Funds.


• (22-18) The Department failed to
provide offender resident information
to appropriate parties.


• (22-35) The Department failed to meet
training requirements.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

NONCOMPLIANCE WITH EXTENDED SUPERVISION
OF SEX OFFENDER REQUIREMENTS OF THE
UNIFIED CODE OF CORRECTIONS

The Department of Corrections
(Department) failed to report
individuals’ progress under the
extended supervision of sex offender
requirements of the Unified Code of
Corrections (Code).

During Fiscal Year 2021 and Fiscal Year
2022, there were a total of 446 and
498, respectively, individuals released
under extended mandatory supervision of
sex offender requirements. These
individuals are defined by the Code
(730 ILCS 5/5-8-1(d)(4)) as including
those who committed the offense of
predatory criminal sexual assault of a
child, aggravated criminal sexual
assault, criminal sexual assault,
certain offenses of aggravated child
pornography, or manufacture or
dissemination of child pornography
after specified dates, whose terms of
mandatory supervised release range from
3 years to life.

During the examination period, the
Department did not submit the required
progress reports to the chief of police
or sheriff in the municipality or
county in which the offender resides
and is registered. (Finding 12, pages
56 – 57)

The auditors recommended the Department
comply with the sex offender progress
report requirements of the Code. The
auditors further recommended the
Department pursue legislative change if
they do not believe the current
statutory provisions are reasonable and
appropriate.

The Department stated that the
recommendation is implemented and the
Department is in the process of seeking
legislative remedy.

NONCOMPLIANCE WITH THE REQUIRED
TRANSFERS OF PROFITS FROM THE DOC
COMMISSARY FUNDS

The Department of Corrections
(Department) did not transfer 40% of
profits from DOC Commissary Funds to
allow expenditure of all designated
profits for the special benefit of
individuals in custody and employees
from the Individuals and Employee
Benefit Funds.

Amounts due to the Individuals and
Employee Benefit Funds from the DOC
Commissary Funds totaled $5.8 million,
$8.4 million, and $8.9 million as of
June 30, 2022, 2021 and 2020,
respectively. The Department did not
comply with the requirement to expend
40% of Individual and Employee
Commissary profits for the special
benefit of committed persons and
employees and the advancement or
reimbursement of employee travel,
respectively.

Auditors reviewed monthly transfers of
profits by the correctional centers and
noted the following:

• Twenty-six centers did not transfer
40% of monthly commissary fund net
profit to the related benefit fund an
average of 49% of months during Fiscal
Years 2021 and 2022.
• In 23% of instances where centers
identified excess cash available in the
commissary fund at month-end, those
excess funds were not transferred fully
or at all to the related benefit and/or
523 Fund, and insufficient
documentation was maintained to support
the center’s decision to retain the
excess cash. Since centers must retain
sufficient funds to maintain commissary
operations, cash excess is calculated
as commissary funds remaining after
deducting the total of payables plus
two and a half times the cost of
inventory on hand. (Finding 16, pages
63 – 65) This finding has been reported
since 2016.

The auditors recommended the Department
review and update its policies and
procedures as needed to ensure a
consistent and accurate transfer of
commissary profits occurs and maintain
sufficient supporting documentation for
measures taken. Additionally, the
auditors recommended the Department
develop and implement a plan of action
to decrease the liability with the
Commissary Funds. Further, if the
Department determines the current
statutory language is not sufficient to
accommodate operations of the
Commissary Funds, it should seek
legislative changes.

The Department accepted the
recommendation and stated it has made a
concerted effort to pay down the
liabilities owed by the Commissary
Funds to the respective Benefit Funds
as evidenced by the fact that the
balance decreased by over $3 million
between June 30, 2020 and June 30,
2022. The Department further responded
it plans to continue its efforts in
this endeavor.

FAILURE TO PROVIDE OFFENDER RESIDENT
INFORMATION TO APPROPRIATE PARTIES

The Department failed to appropriately
notify the appropriate parties of
residency of persons on parole and
mandatory supervised release.

The Unified Code of Corrections (Code)
requires the Department provide
investigation reports, evaluations,
disciplinary history, parole plan,
orders and contacts to State regulated
facilities within three days of
residency.

Auditors requested the Department
provide the population of persons on
parole or mandatory supervised release
who became a resident of a facility
licensed or regulated by the Department
of Public Health (DPH), Department of
Healthcare and Family Services (HFS),
or Department of Human Services (DHS)
in Fiscal Year 2021 or Fiscal Year
2022. However, the Department was
unable to provide the requested
population and therefore, auditors were
unable to test whether notifications
occurred. Management also stated they
were unable to timely comply with
notification requirements of the Code.
As of June 30, 2021, and June 30, 2022,
the Department had a total of 22,663
and 20,895 individuals, respectively,
on parole or mandatory supervised
release. (Finding 18, pages 68 – 69)

The auditors recommended the Department
implement measures to identify
individuals subject to notification
requirements and to report required
information to the appropriate parties
as soon as possible. The auditors also
recommended the Department seek
legislative remedy if the mandated
timeframe for notification is deemed
unreasonable.

The Department accepted the
recommendation. The Department also
stated it is not able to provide the
mandated information within the 3-day
turnaround time because they are rarely
notified within this time frame that a
person on parole has become a resident
of a facility licensed or regulated by
the DPH, which is all hospitals and
nursing homes within the State, HFS, or
DHS. The Department further stated it
plans to seek a mandate revision during
the next legislative session.

FAILURE TO MEET TRAINING REQUIREMENTS

The Department did not document the
completion of all employees’ training
requirements during Fiscal Year 2021
and Fiscal Year 2022.

The Department administers training and
requires that all new employees receive
orientation and pre-service training,
and all employees receive in-service
training on a fiscal year basis. In
addition, the Department follows
training requirements of the State
Officials and Employees Ethics Act.

During auditors testing of personnel
training records, the following was
noted:

• Fourteen of 60 (23%) employees tested
did not complete the Fiscal Year 2021
minimum in-service training hours.
Eleven of those employees lacked
documentation of any in-service
training during the fiscal year, and
the other three employees lacked 24 to
38 required annual training hours.
• Thirteen of 60 (22%) employees tested
did not complete the Fiscal Year 2022
minimum in-service training hours.
Eight of those employees lacked
documentation of any in-service
training during the fiscal year, and
the other employees fell short by 13 to
39.5 training hours.
• One of 10 (10%) newly hired employees
tested completed ethics training 127
days late.
• One of 60 (2%) employees tested did
not complete the 2021 sexual harassment
training.
• One of 60 (2%) employees tested did
not complete the 2022 sexual harassment
training. (Finding 35, pages 99 – 100)
This finding has been reported since
2000.

The auditors recommended the Department
implement sufficient internal controls
to document and monitor all training
and follow up to ensure employees
receive the required training to enable
them to perform their specific job
duties and to reduce risks to the
Department.

The Department accepted the
recommendation. The Department stated
it has implemented resource computers
in the centers for those without access
to a computer during their regular
duties to provide access to training
during work hours. The lockdowns during
the COVID-19 pandemic hindered the
ability of staff members to be relieved
of duty to complete training. The
Department has also implemented a
system whereby a staff person who has
not obtained the required training is
given a corrective action plan to
ensure they are compliant. If they
still do not meet the training
requirements, they are issued
disciplinary tickets. As a result, 76%
of Department staff have completed
Harassment and Discrimination training
and 98% have completed the Ethics
training as of August 2023.

OTHER FINDINGS

The remaining findings pertain to
financial reporting; noncompliance and
control weaknesses regarding laws,
rules, regulations, and grant
agreements; fiscal and administrative
responsibilities; and information
technology controls. We will review the
Department’s progress towards the
implementation of our recommendations
in our next compliance examination.

AUDITOR’S OPINION

The financial audit report was
previously released.  The auditors
qualified their opinion on the
governmental activities for Finding
2022-004. Except for this matter, the
auditors stated the financial
statements of the Department as of
and for the year ended June 30, 2022
are fairly stated in all material
respects.

ACCOUNTANT’S OPINION

The accountants conducted a State
compliance examination of the
Department for the two years ended June
30, 2022, as required by the Illinois
State Auditing Act. The accountants
qualified their report on State
compliance for Findings 2022-001
through 2022-006, 2022-009, 2022-010,
2022-016, 2022-018, and 2022-020
individually, and for Findings 2022-011
through 2022-015, 2022-017, 2022-019,
2022-023, 2022-025 through 2022-028,
2022-031, 2022-038, 2022-040, and
2022-043 through 2022-046 in the
aggregate. Except for the noncompliance
described in these findings, the
accountants stated the Department
complied, in all material respects,
with the requirements described in the
report.

This State compliance examination was
conducted by Adelfia LLC.

JANE CLARK
Division Director

This report is transmitted in
accordance with Section 3-14 of the
Illinois State Auditing Act.

FRANK J. MAUTINO
Auditor General

FJM:lkw