REPORT
DIGEST

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1998

Summary of Findings:

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

SYNOPSIS

• For a nine month period, November 1997 to August 1998, the Center did not update the General Ledger making proper management of the Center difficult. Center officials attributed the cause to a lag in hiring an accountant and being unable to provide sufficient supervision after the position was filled.

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

FY 1998

FY 1997

FY 1996

• 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

$2,701,780

$1,869,076
69.2%
50
$37,382

$24,344
0.9%

$239,214
8.9%

$292,501
10.8%

$276,645
10.2%

$2,008,212

$2,548,938

$1,743,174
68.4%
44
$39,618

$25,149
1.0%

$213,688
8.4%

$296,391
11.6%

$270,536
10.6%

$1,914,997

$2,364,093

$1,626,924
68.8%
46
$35,368

$18,966
0.8%

$195,504
8.3%

$265,189
11.2%

$257,510
10.9%

$1,733,666

FY 1998

FY 1997

FY 1996

67

75

72

1/2.38

1/2.68

1/2.67

$39,968

$33,811

$32,223

68

68

68

46

41

43

For a nine month period the general ledger was not updated

INTRODUCTION

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. Financial statements for the Department of Corrections will be presented in the single audit report.

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

FAILURE TO UPDATE THE GENERAL LEDGER

For a nine month period, November 1997 to August 1998, the general ledger was not updated. Inadequate accounting records make proper management of the Center difficult. Center officials stated the general ledger was not maintained because of a three month lag in hiring a new accountant and because the business administrator was not able to provide sufficient supervision after the position was filled.

We recommended that transactions be posted to the general ledger promptly and that adequate training and orientation be provided to staff responsible for accounting and reporting functions. (Finding 1, page 7)

The Center responded that our recommendation had been implemented; the general ledger was now current; and a new business administrator began at the Center on October 16, 1998.

OTHER FINDING

The remaining finding was less significant. It dealt with lack of segregation of duties in inventory control. We will review progress toward implementing all recommendations in our next audit.

Mark Krell, Chief Internal Auditor, provided the Center's responses to our findings and recommendations.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:KMC:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit was the Bronner Group, Inc.