REPORT DIGEST

 

ILLINOIS YOUTH CENTER - KEWANEE

 

 

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

Total this audit                        2

Total last audit                        1

Repeated from last audit         0

 

Release Date:

June 20, 2007

 

 

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 Full Report is also available on the worldwide web at

http://www.auditor.illinois.gov

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

 

 

¨      The Center lacked supporting documentation for expenditures.

 

¨      The Center did not adequately monitor its medical service providers.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

{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, 2006

 

EXPENDITURE STATISTICS

FY  2006

FY 2005

FY 2004

·         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..........................

 

$15,406,650

 

$9,340,961

60.6%

200

$46,705

 

$12,623

0.1%

 

$15,600,407

 

$9,134,677

58.6%

202

$45,221

 

$10,067

0.1%

 

 

$15,342,635

 

$8,879,892

57.9%

207

$42,898

 

$11,578

0.1%

    

Other Payroll Costs (FICA, Retirement)...

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

 

$1,537,808

10.0%

 

$2,088,750

13.4%

 

$1,902,912

12.4%

    

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

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

 

$4,034,172

26.2%

 

$3,797,479

24.3%

 

$3,902,679

25.4%

    

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

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

 

 

$481,086

3.1%

 

$569,434

3.6%

 

$645,574

4.2%

·         Cost of Property and Equipment..............

$49,183,419

$49,203,937

$49,189,576

SELECTED ACTIVITY MEASURES

(Not Examined)

 

FY 2006

 

FY 2005

 

FY 2004

·         Average Number of Inmates.....................

200

168

157

·         Ratio of Correctional Officers to Inmates..

1 / 1.45

1 / 1.19

1 / 1.05

·         Cost Per Year Per Inmate.......................

$76,973

$92,860

$97,291

·         Rated Resident Capacity..............................

354

180

180

·         Approximate Square Feet Per Inmate............

128

135

166

CENTER WARDEN(S)

     During Audit Period:  Lisa A. Nordstrom, Acting (7/1/04-12/1/04)

                                         Jennifer Stoudt (12/1/04 – 12/15/05)

                                         Lisa A. Nordstrom, Acting (12/16/05- 6/30/06)

     Current: Lisa A. Nordstrom, Acting

 

 

 

 

 

 

 

 

 

 

 

 

 

The Center lacked supporting documentation for eleven of 25 (44%) vouchers tested for $6,971                                                   

 

 

 

 

 

 

 

 

 

 

 

The Center did not adequately monitor its medical service providers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

 

EXPENDITURES LACK ADEQUATE SUPPORTING DOCUMENTATION

 

     Center expenditures for the Inmate Commissary Fund lacked supporting documentation. Eleven of 25 (44%) vouchers tested totaling $6,971 did not have purchase orders/orders for delivery forms to support expenditures.                         

Approvals for disbursements were not evident on the vendor invoices.  (Finding 1, page 10)

 

     Center officials accepted our recommendation to ensure that all disbursements be adequately supported and that approval signatures be evident on the face of the supporting documents.

 

INADEQUATE CONTRACT MONITORING OF MEDICAL SERVICE PROVIDERS

 

     The Center did not adequately monitor its medical service providers.  Amounts paid to major medical service providers in FY 2006 and FY 2005 totaled $3,271,738 and $3,054,852, respectively.

 

     We tested all the Center’s FY 2005 quarterly reports required for monitoring major medical contractors.  Five of 10 (50%) were not prepared.  For FY 2006, quarterly reports were not prepared for two of its major medical contractors.  The Center’s Monitoring Coordinator did prepare monthly flash reports that contained some of the required information; however, these reports do not comply with the full reporting requirements for contractual services. (Finding 2, pages 11-12)

 

     The Center accepted our recommendation to adequately monitor its contracts for services by preparing and submitting quarterly reports in accordance with the requirement of the Administrative Directive. 

 

 

 

 

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 auditing 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.