REPORT DIGEST

ILLINOIS YOUTH CENTER-JOLIET

LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 2
Total last audit 2
Repeated from last audit 1

Release Date:
April 23, 2003

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217) 782-6046 or TDD (217) 524-4646

This Report Digest is also available on the worldwide web at http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 
  • The Center did not maintain adequate internal controls over fixed assets and equipment. Required periodic physical inventories were not performed. Also, discrepancies noted as a result of annual physical inventories were not investigated and resolved.
  • The Center could not locate several fiscal year 2001 files and records selected for audit testing.

 

 

 

 

 

 

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

ILLINOIS

DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER-JOLIET
LIMITED SCOPE COMPLIANCE AUDIT
For the Two Years Ended June 30, 2002
EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000
Total Expenditures (All Appropriated Funds)

Personal Services

% of Total Expenditures

$16,090,770

$11,175,085

69.45%

$16,012,844

$10,897,620

68.06%

$15,321,090

$10,533,748

68.75%
Average No. of Employees

259

261

270
Average Salary Per Employee

$43,147

$41,753

$39,014
Resident Compensation

$53,967

$49,657

$57,398
% of Total Expenditures

.34%

.31%

.37%
Other Payroll Costs (FICA, Retirement)

$2,534,281

$2,456,925

$2,359,190
% of Total Expenditures

15.75%

15.34%

15.40%
Contractual Services

$1,638,192

$1,864,100

$1,414,942
% of Total Expenditures

10.18%

11.64%

9.24%
All Other Items .

$689,245

$744,542

$955,812
% of Total Expenditures

4.28%

4.65%

6.24%
  • Cost of Property and Equipment

$29,436,037

$28,117,377

$27,502,878
SELECTED ACTIVITY MEASURES

FY 2002

FY2001

FY2000
  • Average Number of Residents

304

338

382
  • Ratio of Correctional Officers to Residents

1/1.63

1/1.80

1 / 2.04
  • Cost Per Year Per Resident

$52,930

$47,279

$39,894
  • Rated Resident Capacity

294

228

228
  • Approximate Square Feet Per Resident

44

41

35
CENTER SUPERINTENDENT(S)
During Audit Period: Kenneth Briley (July 2000), Jesse Montgomery (8/00 to 5/01), Gerald Buscher (5/01 to Present)
Currently: Gerald Buscher
 

 

 

 

 

Inventory procedures were not properly performed

 

 

 

 

 

 

 

 

 

 

 

Several fiscal year 2001 files and records selected for audit testing could not be located

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER FIXED ASSETS AND EQUIPMENT

The Center did not properly perform required physical inventory procedures relating to fixed assets and equipment.

During fiscal years 2002 and 2001, the Center did not perform any quarterly or monthly physical inventories of property and equipment. The annual physical inventory report for fiscal year 2001 contained discrepancies of 65 items totaling $28,988. No further procedures were performed to determine the status of these items. The discrepancies noted during the fiscal year 2002 physical inventory of fixed assets increased to 227 items valued at $130,674. (Finding 1, pages 11-12)

We recommended Center personnel thoroughly investigate all discrepancies and take the appropriate action to ensure that property control reports are properly stated. We further recommended the Center implement procedures to ensure that periodic physical inventories of property are performed as required by Administrative Directives.

Center officials accepted our recommendation and said a thorough physical inventory of property and equipment is currently being conducted. They said all discrepancies would be resolved prior to the annual property control certification in early 2003. They also said physical inventories would be conducted in accordance with Administrative Directives.

RECORDS UNAVAILABLE FOR AUDIT

The Center did not properly maintain or provide records necessary for audit purposes as required by the Illinois State Records Act. The Center’s administrative staff could not locate several fiscal year 2001 files requested. Items which could not be located for testing included timesheets, vouchers, personnel files and insurance files. All fiscal year 2002 files selected for audit testing were located without exception.

Center personnel stated that the files were relocated due to the Department’s intention to demolish the Administrative Annex Building. As a result, the relocation was completed upon short notice, and the files were not properly organized and labeled. (Finding 2, pages 13 - 14)

We recommended the Center organize all records and implement procedures to ensure compliance with the Illinois State Records Act and the Illinois Administrative Directives. Center officials agreed with our recommendation and stated that records have been stored and labeled as required by statute and Administrative Directives.

AUDITORS’ OPINION

We conducted a limited scope compliance audit 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 our audit of the entire Department of Corrections. Financial statements for the Department will be presented in a separate audit report.

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were Philip Rootberg & Company, LLP.