REPORT DIGEST

PERE MARQUETTE

YOUTH CENTER

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 1

Total last audit 0

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

¨ Bidding and procurement requirements were circumvented.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER - PERE MARQUETTE

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)

$3,452,337

$3,544,466

$3,478,389

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

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

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

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

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

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

$2,243,890

65.0%

$50,998

$14,830

0.4%

$2,305,955

65.1%

$54,904

$16,374

0.5%

$2,306,542

66.3%

$49,075

$16,275

0.5%

Other Payroll Costs (FICA, Retirement)............

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

$472,027

13.7%

$532,407

15.0%

$523,769

15.1%

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

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

$385,026

11.2%

$389,559

11.0%

$362,791

10.4%

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

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

$336,564

9.7%

$300,171

8.4%

$269,012

7.7%

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

$2,514,663

$2,468,147

$2,442,649

SELECTED ACTIVITY MEASURES	FY 2004	FY 2003	FY 2002
! Average Number of Residents..................................	51	53	41
! Ratio of Correctional Officers to Residents................	1 to 2.0	1 to 2.2	1 to 1.5
! Cost Per Year Per Resident.....................................	$66,903	$66,690	$84,831
! Rated Resident Population.............................................	68	68	68
! Approximate Square Feet Per Resident..........................	59	60	52

CENTER WARDEN(S)

During Audit Period: David McFarland (through 9/30/02), Dwayne Wall (10/01/02 to 11/30/03)

Currently: Karen McKinney

Competitive sealed bidding was not used for food purchases

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

INADEQUATE PURCHASING PRACTICES

The Center circumvented the bidding and procurement requirements for commodities purchases. Total commodities expenditures for fiscal years 2003 and 2004 were $233,569 and $205,575, respectively. We noted the following:

· The Center did not conduct competitive sealed bidding for purchases of food.

· Vendors were allowed to increases prices from the amounts informally bid.

· The Center purchased non-food commodities without obtaining more than one bid for expenditures between $428 and $5,128 in 11 of 50 (22%) vouchers tested. (Finding 1, Pages 9-10)

We recommended that the Center institute procedures to verify competitive bidding is used when required. We also recommended the Center conduct competitive sealed bidding for commodity purchases over $25,000, obtain three bids for all non-contract purchases under $25,000, and ensure the lowest vendor is used for all purchases.

Department staff responded that our recommendation has been implemented.

AUDITORS’ OPINION

We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act. Financial statements for the Department will be presented in a separate audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW:pp

SPECIAL ASSISTANT AUDITORS

West & Company, LLC were our special assistant auditors for this engagement.