For the Two Years Ended:
June 30, 1998

Release Date:
April 21, 1999

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

This is the first audit of the Murphysboro Youth Center, Department of Corrections, which is a juvenile boot camp for males. Construction of the Center began in September 1995. The Center began operations in April, 1997 and began accepting its first residents shortly thereafter. The general population at the end of Fiscal Year 1997 was 102. At June 30, 1998 the Center was near capacity with 140 residents.

There were differences between physical inventory counts and perpetual inventory records.

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

FY 1998

FY 1997

• Total Expenditures (All Appropriated Funds)

Personal Services
% of Total Expenditures
No. of Employees
Average Salary Per Employee

Inmate Compensation
% of Total Expenditures

Other Payroll Costs (FICA, Retirement)
% of Total Expenditures

Contractual Services
% of Total Expenditures

All Other Items
% of Total Expenditures

• Cost of Property and Equipment

$6,183,008

$9,860,505

$2,241,336

$1,157,793

FY 1998

FY 1997

103

14

1/1.541

1/1.228

$59,401

$155,161

156

104

88

N/A

There were differences between physical inventory counts and perpetual inventory records

The perpetual inventory records did not reconcile to the physical inventory. We found differences between physical inventory counts and perpetual inventory records. Center officials attributed the problem to lack of space during construction and to too many people having access to the warehouse during that period. (Finding 98-1, page 11)

We recommended the Center regularly reconcile inventory records and consider performing periodic analytical comparisons between inventory reports and anticipated needs.

Center officials stated the recommendation has been implemented and they feel the problems have been corrected.

We conducted a 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 single audit of the entire Department of Corrections. Financial statements for the Department will be presented in the single audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:pp

Our special assistant auditors for this audit were Hill Taylor LLC.