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REPORT DIGEST DEPARTMENT OF JUVENILE JUSTICE- LIMITED SCOPE COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 2 Total last audit 4 Repeated from last audit 2 Rele
State of Illi Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
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SYNOPSIS
¨
The Center did not
exercise adequate control over voucher processing.
¨
The Center did not
maintain adequate controls over commodities inventory. {Expenditures and Activity Measures are summarized on the reverse page.}
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ILLINOIS DEPARTMENT OF JUVENILE JUSTICE
LIMITED SCOPE
COMPLIANCE EXAMINATION
For The Two Years Ended June 30, 2008
|
EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
|
Total
Expenditures (All Appropriated Funds)........ |
$20,560,502 |
$19,645,250 |
$18,793,027 |
|
Personal
Services.......................................................
% of Total Expenditures.....................................
Average No. of Employees................................
Average Salary Per Employee............................
Youth
Compensation ......................................................
% of Total
Expenditures................................................ |
$13,816,803
67.2%
230
$60,073
$38,111
0.2% |
$13,649,328
69.5%
244
$55,940
$38,693
0.2% |
$13,247,262
70.5%
255
$51,950
$42,556
0.2% |
|
Other Payroll
Costs (FICA, Retirement).......................
% of Total Expenditures..................................... |
$3,313,212
16.1% |
$2,585,160
13.2% |
$2,182,797
11.6% |
|
Contractual
Services...................................................
% of Total Expenditures..................................... |
$2,442,403
11.9% |
$2,328,934
11.8% |
$2,440,650
13.0% |
|
Commodities..........................................................
% of
Total Expenditures |
$798,587
3.9% |
$857,702
4.4% |
$724,666
3.9% |
|
All Other
Items...........................................................
%
of Total Expenditures..................................... |
$151,386
0.7% |
$185,433
0.9% |
$155,096
0.8% |
|
Cost of
Property and Equipment............................. |
$23,748,314 |
$23,067,374 |
$23,016,888 |
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SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
|
Average Number of Residents |
296 |
340 |
375 |
|
Ratio of Correctional Officers to Residents |
1 to 1.7 |
1 to 1.9 |
1 to 2 |
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Cost Per Year Per Resident |
$69,448 |
$57,665 |
$50,008 |
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Rated Resident Capacity |
276 |
276 |
276 |
|
Approximate Square Feet Per Resident |
60 |
61 |
45 |
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CENTER WARDEN(S) /
SUPERINTENDENT(S) |
|
During Examination Period: Mr. Greg Pattison (4/1/06 - 8/2/06), Mr.
William Kilquest (8/3/06 - 3/4/07), Mr. Donald Rumsey (Acting) (3/5/07 - 3/29/07),
Mr. Robert Price (3/30/07 - 6/30/08)
Currently: Mr. Robert Price |
|
Late processing No proper monthly inventories Inaccurate records |
FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
NEED TO IMPROVE VOUCHER
PROCESSING The Center did not exercise adequate controls over voucher processing. The Center did not approve all vouchers for payment within the required time limits. We noted 12 of 50 (24%) vouchers tested, totaling $14,550, were approved for payment from 4 to 96 days late. The Department of Corrections Administrative Directive and the Illinois Administrative Code requires an agency to review a bill and either deny the bill in whole or in part, ask for more information necessary to review the bill, or approve the bill in whole or in part, within 30 days after physical receipt of the bill. (Finding 1, page 11) We
recommended the Center comply with the Department’s Administrative Directives
and the Illinois Administrative Code procedures and implement controls to
ensure vouchers are approved within the required time frame. Center officials accepted our
recommendation. NEED TO ENHANCE CONTROLS OVER
COMMODITIES INVENTORY The
Center did not maintain adequate controls over the commodities
inventory. We noted the following:
·
The Center
did not conduct the proper monthly inventories of the commodities storeroom
for FY07. Center staff could not
provide auditors with any supporting documentation that the required monthly
inventory counts were preformed in FY07. · The Center’s balance in the Inventory Management System (TIMS) contained discrepancies when compared to the auditor’s physical count.
Failure
to maintain an accurate perpetual inventory system may result in inadequate
inventory levels to accommodate operational needs or result in surplus
spending for goods that are not needed.
(Finding 2, page 12) We
recommend the Center properly maintain the perpetual inventory records and
complete the monthly physical counts. Center officials accepted our
recommendation. AUDITORS'
REPORT
We conducted a limited
scope compliance attestation engagement of the Center as required by the
Illinois State Auditing Act. Financial
statements for the entire Department will be presented in the Central Office
report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:AKS:pp SPECIAL
ASSISTANT AUDITORS Our special assistant
auditors for this examination were Kerber, Eck, and Braeckel, LLP. |