REPORT DIGEST

ILLINOIS YOUTH CENTER KEWANEE

LIMITED SCOPE COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 2
Total last audit N/A
Repeated from last audit N/A

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 sufficient accounting controls over fixed assets.
  • The Center did not properly segregate the duties assigned to an employee responsible for performing reconciliations, record keeping and cash custodial functions.

 

 

 

 

 

 

 

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

 

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

FY 2002

FY 2001

Total Expenditures (All Appropriated Funds)

$13,221,455

$2,016,284

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$7,752,632

58.64%

217

$35,726

$3,579

.03%

$1,258,387

62.41%

47

$26,774

$0

.00%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$1,708,340

12.92%

$253,639

12.58%

Contractual Services

% of Total Expenditures

$2,947,358

22.29%

$137,623

6.82%

Commodities

% of Total Expenditures

$467,660

3.54%

$172,734

8.57%

All Other Items

% of Total Expenditures

$341,886

2.58%

$193,901

9.62%

Cost of Property and Equipment

$45,235,908

$43,300,972
SELECTED ACTIVITY MEASURES

FY 2002

Average Number of Inmates

146

Ratio of Correctional Officers to Inmates

1/1

Cost Per Year Per Inmate

$89,222

Rated Inmate Capacity

180

Approximate Square Feet Per Inmate

182

Note: The Center received its first inmates in November 2001.
CENTER WARDEN(S)

During Audit Period: Gilberto Romero (From 7/1/00 to 6/15/01) and William E. Boyd (From 6/15/01 to Present)

 

 

 

 

 

 

 

 

 

Internal controls were not in place to ensure that persons in custody of assets did not have access to the records and to ensure that assets were recorded timely

 

 

 

 

 

 

 

 

Incompatible duties not properly segregated

 

 

 

 

 

INTRODUCTION

The Illinois Youth Center – Kewanee (Center) is a high-medium security facility that houses youthful (ages 13 through 21) male offenders. The Center received its first appropriations in Fiscal Year 2001 and received its first inmates in November 2001. This is our first audit of the Center.

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

PROPERTY CONTROL WEAKNESSES

The Center did not maintain sufficient accounting controls over fixed assets. We noted the following:
  • An employee responsible for the physical control of property had full access to the Property Control System (PCS). This included the following functions: add, change, delete and inquire.
  • Completed construction projects for buildings totaling $42,486,582 were not entered into the PCS in a timely manner. Capital Development Board projects to be recorded for the quarter ended June 30, 2001 were not entered into the PCS until January 18, 2002.

We recommended the Center improve its control over property by limiting access to the PCS by employees with custodial functions. We further recommended the Center review its procedures on reporting completed construction projects to ensure that they are input to the PCS in a timely manner. (Finding 02-1, pages 10-11)

Center officials stated our recommendations have been implemented.

INADEQUATE SEGREGATION OF DUTIES

The Center assigned responsibilities for recording transactions of their locally held funds to the same employee who had responsibility for reconciling the bank and cash custodial functions.

We recommended the Center review Business Office staff responsibilities and re-assign the responsibility of

performing reconciliations from the employee who has record keeping and cash custodial functions.

Center officials stated our recommendation has been implemented.

AUDITOR’S 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 E. C. Ortiz & Co.