REPORT DIGEST

DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER-ST. CHARLES

COMPLIANCE AUDIT

For the 2 Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 1
Repeated from last audit 0

Release Date:
April 10, 2001

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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

 

 

 
  • A Center employee, with significant responsibilities over Center commodities, had improper access to the automated inventory management system.

 

 

 

 

 

 

 

 

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

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER-ST. CHARLES
COMPLIANCE AUDIT
For the Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998
Total Expenditures (All Appropriated Funds)

Personal Services

% of Total Expenditures

$22,090,646

$15,068,039

68.21%

$20,320,923

$14,355,984

70.65%

$18,114,722

$13,302,946

73.44%
Average No. of Employees

332

334

315
Average Salary Per Employee

$45,386

$42,982

$42,232
Inmate Compensation (If Applicable)

$70,400

$70,400

$70,400
% of Total Expenditures

.32%

.34%

.39%
Other Payroll Costs (FICA, Retirement)

$3,363,804

$2,432,252

$1,705,167
% of Total Expenditures

15.22%

11.97%

9.41%
Contractual Services

$2,524,037

$2,281,598

$1,968,497
% of Total Expenditures

11.43%

11.23%

10.87%
All Other Items .

$1,064,366

$1,180,689

$1,067,712
% of Total Expenditures

4.82%

5.81%

5.89%
  • Cost of Property and Equipment

$26,010,879

$24,483,709

$23,833,262
SELECTED ACTIVITY MEASURES

FY 2000

FY1999

FY1998
  • Average Number of Residents

510

560

553
  • Ratio of Correctional Officers to Residents

1 / 2.7

1 / 2.9

1 / 3.0
  • Average Costs Per Resident

$43,160

$36,050

$32,628
  • Rated Resident Capacity

318

318

318
  • Approximate Square Feet Per Resident

45

39

40
CENTER SUPERINTENDENT
During Audit Period: Jerry Butler (7/1/98 to 3/15/00), Dennis Levandowski
Currently: Dennis Levandowski
 

 

 

 

An employee had improper access to the automated inventory management system

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INTERNAL CONTROL WEAKNESS

A Center employee had improper access to the automated inventory management system (AIMS).

A supply supervisor responsible for the custody of the Center's stores had access privileges to all AIMS functions. Sound internal control requires that persons in custody of assets should be restricted from asset records. Center officials stated that the employee assisted an account technician to record requisitions. However, improper access increases the risk of unauthorized entries to the inventory records. (Finding 1, Page 9)

We recommended the Center cancel inappropriate access privileges. Center officials accepted the recommendation and stated that access privileges had been rescinded.

AUDITORS’ OPINION

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 audit of the entire Department. Financial statements for the entire Department will be presented in that report.

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WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were The Bronner Group.