REPORT DIGEST DEPARTMENT OF JUVENILE JUSTICE ILLINOIS YOUTH CENTER - JOLIET LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 4 Total last audit 4 Repeated from last audit 2 Release Date: September 8, 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 the Full Report are also available on the worldwide web at http://www.auditor.illinois.gov

SYNOPSIS ¨ The Center had inadequate internal controls over voucher processing. ¨ The Center did not provide required information for reporting purposes. {Expenditures and Activity Measures are summarized on the next page.}

ILLINOIS DEPARTMENT OF JUVENILE JUSTICE

ILLINOIS YOUTH CENTER - JOLIET

LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

For The Two Years Ended June 30, 2008

EXPENDITURE STATISTICS	FY 2008	FY 2007	FY 2006
Total Expenditures (All Appropriated Funds)...........................................................	$17,364,082	$15,639.971	$14,754,949
Personal Services............................................ % of Total Expenditures.......................... Average No. of Employees..................... Average Salary Per Employee................. Student, Member and Inmate Compensation.......... % of Total Expenditures..................................	$12,025,888 69.3% 180 $66,810 $11,990 0.1%	$11,050,139 70.7% 199 $55,528 $13,552 0.1%	$10,682,016 72.4% 201 $53,144 $14,580 0.1%
Other Payroll Costs (FICA, Retirement)........... % of Total Expenditures..........................	$2,885,374 16.6%	$2,094,387 13.4%	$1,760,350 11.9%
Contractual Services........................................ % of Total Expenditures..........................	$1,925,856 11.1%	$1,970,721 12.6%	$1,850,582 12.6%
All Other Items............................................... % of Total Expenditures..........................	$514,974 2.9%	$511,172 3.2%	$447,421 3.0%
Cost of Property and Equipment..................	$29,952,191	$29,592,251	$29,568,610

SELECTED ACTIVITY MEASURES (Not Examined)	FY 2008	FY 2007	FY 2006
.... Average Number of Youths..............................	237	227	250
.... Ratio of Correctional Officers to Youths...........	1 / 1.82	1 / 1.55	1 / 1.66
.... Cost Per Year Per Youth.................................	$73,266	$68,827	$58,921
.... Rated Resident Capacity.....................................	344	344	344
.... Approximate Square Feet Per Youth...................	55	56	54

CENTER WARDEN(S)

During Audit Period: John Rita

Current: John Rita

Invoice vouchers tested were not approved or disapproved timely The Center failed to provide information to the auditors

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS INADEQUATE CONTROL OVER VOUCHER PROCESSING Illinois Youth Center – Joliet (Center) did not have adequate controls over the processing of invoice vouchers. Sixteen of 50 (32%) invoice vouchers tested were not approved or disapproved within 30 days of receipt. These invoice vouchers totaled $121,758 and were approved between three and 57 days late. (Finding 1, page 11) The State Prompt Payment Act (30 ILCS 540/1 et seq.) as implemented by 74 Ill. Adm. Code 900.70, requires invoices to be approved or disapproved within 30 days of receipt of the invoice. Good business practice would suggest that all invoices be stamped with a date received to ensure proper approvals are in accordance with the above requirements. We recommended that the Center implement procedures to ensure vouchers are approved or disapproved in a timely manner and date stamped. Agency officials accepted our recommendation and stated that the facility will make every effort to ensure vouchers are approved in accordance with the Prompt Payment Act. INFORMATION NOT PROVIDED FOR REPORTING The Center did not provide required information for reporting purposes, which is a material internal control weakness. The Center failed to produce information for the auditors required for the examination report. The information included: travel and allowance revenue fund receipts and disbursement for fiscal years 2008 and 2007, residents’ trust fund receipts and disbursement for fiscal years 2008 and 2007, and changes in inventory for fiscal years 2008 and 2007. (Finding 4, page 14) We recommended that the Center coordinate with Central Office and implement an internal control procedure allowing this information to be accessed or provided on a regular basis. Department officials accepted our recommendation and stated the facility will ensure future auditors receive the information needed. OTHER FINDINGS The remaining two findings dealt with inadequate trust fund procedures and inaccurate fixed asset reporting. We will review the Center’s progress toward implementation of all recommendations in our next compliance examination AUDITOR’S 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. Financial information for the Center will be presented in the Department of Juvenile Justice – General Office audit report, which includes financial statements for the entire Department. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMC:drh SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this examination were De Raimo Hillger & Associates.