REPORT DIGEST

ILLINOIS YOUTH CENTER -

MURPHYSBORO

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this audit                          0

Total last audit                          0

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 are also available on

the worldwide web at

http://www.auditor.illinois.gov

INTRODUCTION

      There were no material findings of noncompliance disclosed by our examination.  We commend the Center for its efforts in maintaining an effective system of internal control.

AUDITORS’ OPINION

      We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act.   

____________________________________ 

WILLIAM G. HOLLAND, Auditor General

WGH:PAH:pp

SPECIAL ASSISTANT AUDITORS

      Our special assistant auditors for this audit were Kemper CPA Group, LLP.

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

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

·         Total Expenditures (All Appropriated Funds)

$8,475,380

$9,264,085

$8,530,500

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

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

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

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

     Resident Compensation .........................

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

$6,176,024

            72.87%

                  120

           $51,467

             $9,058

              0.11%

$6,388,301

            68.95%

                  122

           $52,363

           $12,041

              0.13%

$5,875,711

68.9%

118

$49,794

$16,522

0.2%

     Other Payroll Costs (FICA, Retirement)...

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

$1,015,334

            11.98%

$1,467,115

            15.84%

$1,226,697

14.4%

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

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

$1,013,108

            11.95%

$1,024,314

            11.06%

$990,302

11.6%

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

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

$261,856

              3.09%

$372,314

              4.02%

$421,268

4.9%

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

$10,454,016

$10,476,185

$10,478,632

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2006

FY 2005

FY 2004

·         Average Number of Residents...................

89

108

109

·         Ratio of Correctional Officers to Residents...

1 to 1.09

1 to 1.31

1 to 1.28

·         Cost Per Year Per Resident.......................

$95,012

$85,778

$77,886

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

156

156

156

·         Approximate Square Feet Per Resident.......

142

125

90

CENTER SUPERINTENDENT(S)

During Audit Period:  Mr. William Kilquist

Currently:  Mr. William Kilquist