REPORT DIGEST

 

ILLINOIS YOUTH CENTER - KEWANEE

 

 

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

 

Summary of Findings:

Total this audit                        1

Total last audit                        2

Repeated from last audit         0

 

Release Date:

April 21, 2005 

 

 

 

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 is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

¨      The Center had inadequate control over reporting of State property.     

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER - KEWANEE

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For The Two Years Ended June 30, 2004

 

 

EXPENDITURE STATISTICS

FY  2004

FY 2003

FY 2002

! Total Expenditures (All Appropriated Funds)..................................

 

Personal Services...............................

         % of Total Expenditures.................

         Average No. of Employees............

         Average Salary Per Employee........

 

     Student, Member and Inmate Compensation

         % of Total Expenditures.....................

 

$15,342,635

 

$8,879,892

57.9%

207

$42,898

 

$11,578

0.1%

 

$14,893,467

 

$8,693,643

58.4%

214

$40,624

 

$11,519

0.1%

 

$13,221,455

 

$7,752,632

58.6%

217

$35,726

 

$3,579

0.1%

    

Other Payroll Costs (FICA, Retirement)

         % of Total Expenditures..............

 

$1,902,912

12.4%

 

$2,015,378

13.5%

 

$1,708,340

12.9%

    

Contractual Services...........................

         % of Total Expenditures................

 

$3,902,679

25.4%

 

$3,497,175

23.5%

 

$2,947,358

22.3%

    

All Other Items..................................

         % of Total Expenditures...............

 

 

$645,574

4.2%

 

$675,752

4.5%

 

$809,546

6.1%

 

!  Cost of Property and Equipment...........

$49,189,576

$46,827,289

$45,235,908

 

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY 2002

!. Average Number of Inmates..................

157

154

146

!. Ratio of Correctional Officers to Inmates

1 / 1.05

1 / 1.01

1 / 0.97

!. Cost Per Year Per Inmate.................

$97,291

$96,177

$89,222

!. Rated Resident Capacity.....................

180

180

180

!. Approximate Square Feet Per Inmate.....

166

166

182

 

 CENTER WARDEN(S)

     During Audit Period:  William E. Boyd (7/1/02 – 11/01/03)

     Current:  Vacant

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


The Center did not accurately complete 5 of 8 reports pertaining to State property

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

 

      The Illinois Youth Center – Kewanee (Center) is a high-medium security facility that houses youthful (ages 13 through 21) male offenders.  The Center officially opened and received its first residents on November 6, 2001.

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

 

NEED TO IMPROVE CONTROLS OVER REPORTING OF STATE PROPERTY                                  

 

     The Center did not accurately complete 5 of 8 (63%) accounting reports filed with the Illinois Office of the State Comptroller.  Our tests of the Agency Report of State Property disclosed:

 

·        Transfers from other State agencies totaling $8,126 were classified as additions rather than net transfers;

 

·        Transfers to other State agencies totaling $70,573 were classified as deletions instead of net transfers; and

 

·        New purchases totaling $19,540 were classified as net transfers instead of additions.  (Finding 1, Page 10)

 

     Center officials accepted our recommendation to strengthen controls over fixed asset reporting.  The Center response stated guidance will be given to ensure the proper classification of transactions.                                 

 

 

 

 

 

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 that also included performing 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 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 E. C. Ortiz & Co.