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REPORT DIGEST
ILLINOIS RIVER
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2006 Summary of Findings: Total this audit 2 Total last audit 2 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)
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SYNOPSIS ¨ The Center did not maintain purchase orders or other obligation documentation for employee and inmate commissary purchases. ¨ The Center did not obtain all necessary signatures on the list of inmate trust fund receipts. {Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS
RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE
ATTESTATION EXAMINATION
For The Two Years Ended
June 30, 2006
|
EXPENDITURE STATISTICS |
FY 2006 |
FY 2005 |
FY 2004 |
|
· Total Expenditures (All Appropriated Funds). |
$30,139,692 |
$30,213,157 |
$30,138,239 |
|
Personal Services.............................................. % of Total Expenditures.......................... Average No. of Employees...................... Average Salary Per Employee...............
Inmate Compensation..................................... % of Total Expenditures............................... |
$18,531,573
61.5%
357
$51,909
$331,326
1.1% |
$18,317,596
60.6%
364
$50,323
$345,033
1.1% |
$17,634,291
58.5%
373
$47,277
$395,437
1.3% |
|
Other Payroll Costs (FICA, Retirement)........... % of Total Expenditures...................... |
$3,056,464
10.1% |
$4,189,329
13.9% |
$3,818,378
12.7% |
|
Contractual Services..................................... % of Total Expenditures........................ |
$6,266,474
20.8% |
$5,430,639
18.0% |
$5,813,285
19.3% |
|
All Other Items........................................... % of Total Expenditures....................... |
$1,953,855
6.5% |
$1,930,560
6.4% |
$2,476,848
8.2% |
|
· Cost of Property and Equipment............... |
54,084,552 |
$54,165,931 |
$54,081,089 |
|
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2006 |
FY 2005 |
FY 2004 |
|
· Average Number of Inmates............................ |
1,961 |
1,949 |
1,954 |
|
· Ratio of Correctional Officers to Inmates......... |
1 / 7.0 |
1 / 6.8 |
1 / 6.6 |
|
· Cost Per Year Per Inmate............................. |
$15,319 |
$15,502 |
$15,371 |
|
· Rated Inmate Capacity................................. |
1,011 |
1,011 |
1,011 |
|
· Approximate Square Feet Per Inmate.......... |
33 |
33 |
33 |
|
CENTER WARDEN(S) |
|
During Audit Period: Jerry Bohler, Acting (7/1/04 – 2/11/05)
Richard Birkey, Acting (2/12/05 – 7/31/05); Donald Hulick (8/1/05 –
3/31/06)
Austin
Randolph Jr. (4/1/06 – 5/31/06, Acting; 6/1/06 – 6/30/06, Warden)
Currently: Austin Randolph Jr. |
|
Employee and inmate commissary fund expenditures were
not supported by purchase orders or Order for Delivery Forms Inmate trust fund receipts were not supported by a dual-signed report |
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
LACK OF SUPPORTING DOCUMENTATION The Center did not maintain purchase orders or other obligation documentation for employee and inmate commissary purchases. Employee commissary purchases totaled $91,035 in fiscal year 2005 and $75,888 in fiscal year 2006. Inmate commissary purchases totaled $1,283,123 in fiscal year 2005 and $1,336,737 in fiscal year 2006. Twenty-two of 25 employee commissary fund expenditures tested (88%), totaling $7,404, were not supported by purchase orders or Order for Delivery Forms. Six of 25 inmate commissary fund expenditures tested (24%), totaling $3,048, were not supported. (Finding 1, page 9) We recommended the Center comply with Administrative Directives and maintain obligation documentation for all commissary purchases. Center Officials stated the recommendation was implemented. The facility in FY07 started maintaining the copies of the closed orders. Additionally, the automated system mandates full records of all purchases and receipt of goods for the funds. LACK OF DUAL SIGNATURES FOR INMATE TRUST FUND RECEIPTS The Center did not obtain all necessary signatures on the list of inmate trust fund receipts. Inmate Trust Fund receipts totaled $2,295,195 and $2,418,180 in fiscal years 2006 and 2005, respectively. A Monies Received List Report is a list prepared by the Center in order to document incoming receipt for the Inmate Trust Fund. Both the mailroom employee and the cashier must sign this report. Seven of 25 inmate trust fund receipts tested (28%), totaling $42,042, were not supported by a dual-signed report. (Finding 2, page 10) We recommended the Center comply with Administrative Directives and obtain dual signatures for all Inmate Trust Fund Receipts. Center Officials stated the recommendation was implemented. The exceptions noted were due to an oversight and human error. There are systems in place to require the dual signatures. 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 audit procedures with respect to the 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 audit were Martin & Shadid, P.C. |