REPORT DIGEST

JOHN A. GRAHAM CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this engagement                 0

Total last audit                            0

Repeated from last audit             0

Release Date:

April 21, 2005 

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 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 compliance tests.  We commend the Center for maintaining an effective system of internal controls.

AUDITORS’ OPINION

      We conducted a limited scope compliance attestation engagement 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 with our financial audit of the entire Department.  Financial statements for the Department of Corrections will be presented in the General Office audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:MKL:pp

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors were West & Company, LLC.

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

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!  Total Expenditures (All Appropriated Funds)......

$35,286,783

$35,516,854

$35,211,153

     Personal Services.....................................................

         % of Total Expenditures...................................

         Average No. of Employees..............................

         Average Salary Per Employee..........................

     Student, member and inmate Compensation................

         % of Total Expenditures........................................

$21,477,526

60.8%

418

$51,381

$281,209

0.8%

$21,574,358

60.7%

424

$50,882

$285,262

0.8%

$21,602,660

61.3%

487

$44,359

$305,923

0.9%

     Other Payroll Costs (FICA, Retirement)...............

         % of Total Expenditures..................................

$4,568,703

12.9%

$4,966,574

13.9%

$4,915,036

13.8%

     Contractual Services.................................................

         % of Total Expenditures...................................

Commodities........................................................

% of Total Expenditures..................................

$5,967,270

16.9%

$2,665,098

7.5%  

$6,011,642

16.9%

$2,408,240

6.7%

$5,374,475

15.2%

$2,704,764

7.7%

      All Other Items.......................................................

         % of Total Expenditures..................................

$326,977

1.1%

$270,778

1.0%

$308,295

1.1%

!  Cost of Property and Equipment...........................

$39,493,970

$38,355,451

$38,224,592

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

!  Average Number of Inmates.....................................

1,920

1,906

1,882

!  Ratio of Correctional Officers to Inmates...................

1/5.9

1/5.8

1/5.2

!  Cost Per Year Per Inmate........................................

$18,319

$18,623

$18,679

!  Rated Inmate Capacity..................................................

1,174

1,174

1,174

!  Approximate Square Feet Per Inmate.............................

26

27

27

CENTER WARDEN

     During Audit Period: Mr. Steven Bryant

     Currently:  Mr. Steven Bryant