REPORT DIGEST ILLINOIS YOUTH CENTER - ST. CHARLES LIMITED SCOPECOMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2004 Summary of Findings: Total this audit 0 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
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INTRODUCTION
There were no material findings of noncompliance disclosed by our tests. We commend the Center for maintaining an effective system of internal controls.
AUDITORS’ OPINION
We conducted a compliance attestation examination of the Center as required by the Illinois State Auditing Act. This was a limited scope compliance attestation examination that also included performing 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.
___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:TLK:PP SPECIAL ASSISTANT AUDITORS |
ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER-ST. CHARLES
COMPLIANCE ATTESTATION EXAMINATION
For the Two Years Ended June 30,
2004
EXPENDITURE STATISTICS |
FY2004 |
FY2003 |
FY 2002 |
· Total Expenditures (All Appropriated Funds).. Personal Services.......................................... % of Total Expenditures....................... |
$24,329,447 $16,424,191 67.5% |
$24,262,386 $16,463,192 67.9% |
$22,821,069 $15,641,115 68.5% |
Average No. of Employees................ |
303 |
317 |
315 |
Average Salary Per Employee........... |
$54,205 |
$51,934 |
$49,654 |
Student, Member and Inmate Compensation.. |
$68,798 |
$69,747 |
$71,200 |
% of Total Expenditures...................... |
.3% |
.3% |
.3% |
|
|
|
|
Other Payroll Costs (FICA, Retirement)...... |
$3,560,842 |
$3,792,907 |
$3,531,363 |
% of Total Expenditures......................... |
14.6% |
15.6% |
15.5% |
|
|
|
|
Contractual Services.................................... |
$3,376,479 |
$3,031,342 |
$2,607,294 |
% of Total Expenditures........................ |
13.9% |
12.5% |
11.4% |
|
|
|
|
All Other Items........................................ |
$899,137 |
$905,198 |
$970,097 |
% of Total Expenditures..................... |
3.7% |
3.7% |
4.3% |
· Cost of Property and Equipment.............. |
$33,311,684 |
$29,106,917 |
$27,381,044 |
SELECTED ACTIVITY MEASURES |
FY2004 |
FY2003 |
FY 2002 |
· Average Number of Inmates............................ |
409 |
433 |
427 |
· Ratio of Youth Supervisors to Inmates............ |
1 / 2.1 |
1 / 2.2 |
1 / 2.3 |
· Average Costs Per Inmate............................. |
$59,421 |
$55,985 |
$53,349 |
· Rated Resident Capacity.............................. |
|||
· Approximate Square Feet Per Inmate.......... |
56 |
54 |
47 |
CENTER WARDEN |
During Period and Current: Janice Shallcross |