REPORT DIGEST HENRY C. HILL CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 2 Total last audit 1 Repeated from last audit 1 Release Date: August 6, 2009 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 are also available on the worldwide web at http://www.auditor.illinois.gov

SYNOPSIS ¨ The Center did not maintain a record or logbook of outside personnel who accessed the Master Record File of inmates. ¨ The Center did not properly calculate commissary fund distributions of excess cash. {Expenditures and Activity Measures are summarized on the next page.}

ILLINOIS DEPARTMENT OF CORRECTIONS

HENRY C. HILL CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For The Two Years Ended June 30, 2008

	EXPENDITURE STATISTICS		FY 2008		FY 2007		FY 2006
	• Total Expenditures (All Appropriated Funds)........		$29,393,307		$27,651,743		$26,617,232
	Personal Services..................................................... % of Total Expenditures.................................... Average No. of Employees............................... Average Salary Per Employee........................... Inmate Compensation................................................... % of Total Expenditures.............................................		$17,296,424 58.8% 285 $ 60,689 $ 277,652 0.9%		$16,411,625 59.3% 302 $ 54,343 $ 302,571 1.1%		$15,841,014 59.5% 309 $ 51,265 $ 315,305 1.2%
	Other Payroll Costs (FICA, Retirement)..................... % of Total Expenditures....................................		$ 4,146,692 14.1%		$ 3,107,037 11.2%		$ 2,611,396 9.8%
	Contractual Services.................................................. % of Total Expenditures.................................... Commodities......................................................... % of Total Expenditures....................................		$ 5,371,988 18.3% $ 2,136,950 7.3%		$ 5,518,008 20.0% $ 2,156,261 7.8%		$ 5,611,238 21.1% $ 2,078,339 7.8%
	All Other Items.......................................................... % of Total Expenditures....................................		$ 163,601 0.6%		$ 156,241 0.6%		$ 159,940 0.6%
	• Cost of Property and Equipment............................		$42,292,661		$41,908,810		$41,954,767
	SELECTED ACTIVITY MEASURES (Not Examined)			FY 2008		FY 2007		FY 2006
	• Average Number of Inmates.......................................			1,805		1,821		1,800
	• Ratio of Correctional Officers to Inmates....................			1 / 8.2		1 / 7.7		1 / 7.5
	• Cost Per Year Per Inmate..........................................			$16,275		$15,185		$14,779
	• Rated Inmate Capacity...................................................			896		896		896
	• Approximate Square Feet Per Inmate.............................			31		31		32
	CENTER WARDEN(S)
	During Audit Period: Frank Shaw (7/1/06 – 7/31/06); Stephen Wright, Acting (8/1/06-8/15/07); Gerardo Acevedo (8/16/07 – Present) Currently: Gerardo Acevedo
Records were not maintained for 10 months Excess cash transfers were made		FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS FAILURE TO MAINTENANCE RECORDS The Center did not maintain a record or logbook of outside personnel who accessed the Master Record File of inmates. The Unified Code of Corrections (ILCS 730 5/3-5-1(b)) states the Department shall maintain a master record file on each person committed and shall keep a record of all outside personnel who access the files, the files reviewed, any file material copied and the purpose of the access. Our review of the Record’s Office log disclosed that a record of inmate files reviewed was not maintained for 10 months of fiscal year 2007. (Finding 1, page 10) We recommended the Center comply with the State statute and maintain a record or logbook of all outside personnel who have accessed the Master Record File of inmates. Agency officials responded that the recommendation was implemented and the facility has established a logbook. IMPROPER CALCULATIONS RESULT IN EXCESS CASH TRANSFERS The Center did not properly calculate Commissary Fund distributions of excess cash. Our review of the Center’s inmate and employee commissary records revealed that the inventory balances used in the calculation for fund distributions were averages ($50,000 for the inmate commissary and $25,000 for the employee commissary) instead of actual balances. This resulted in excess cash transfers of $8,336 from the commissary funds to the benefit funds. (Finding 2, page 11) We recommended the Center comply with the Administrative Directive and use the inventory account balances shown on the general ledger. Agency officials stated the recommendation was implemented and the facility will follow the Administrative Directives on excess cash transfers.
		AUDITORS’ OPINION We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. Financial statements for the Department will be presented in the Central Office report. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMC:drh SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this compliance examination were James Williams & Company, LLC.