REPORT DIGEST

DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER-VALLEY VIEW

COMPLIANCE AUDIT

For the 2 Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 0
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

 

 

 
  • The Center did not submit accurate quarterly reports for its locally held funds to the State Comptroller.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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


ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER-VALLEY VIEW
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

$12,195,246

$8,014,956
65.72%

$11,108,845

$7,420,562
66.80%

$9,666,620

$6,801,461
70.36%
Average No. of Employees

191

185

171
Average Salary Per Employee

$41,963

$40,111

$39,774
Inmate Compensation (If Applicable)

$30,093

$29,300

$28,990
% of Total Expenditures

.25%

.26%

.30%
Other Payroll Costs (FICA, Retirement)

$1,796,316

$1,261,534

$854,834
% of Total Expenditures

14.73%

11.36%

8.85%
Contractual Services

$1,472,238

$1,602,251

$1,241,494
% of Total Expenditures

12.07%

14.42%

12.84%
All Other Items .

$881,643

$795,198

$739,841
% of Total Expenditures

7.23%

7.16%

7.65%
  • Cost of Property and Equipment

$9,996,974

$8,995,567

$8,345,664
SELECTED ACTIVITY MEASURES

FY 2000

FY1999

FY1998
  • Average Number of Residents

372

372

370
  • Ratio of Correctional Officers to Residents

1 / 1.9

1 / 2.0

1 / 2.2
  • Average Costs Per Resident

$32,490

$29,693

$26,024
  • Rated Resident Capacity

228

228

228
  • Approximate Square Feet Per Resident

51

51

52
CENTER SUPERINTENDENT
During Audit Period: Dennis V. Levandowski (7/1/98 to 3/15/00), Sue Brigham
Currently: Sue Brigham
 

 

 

 

 

 

 

 

Reports contained mathematical errors and incorrect cash balances

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INACCURATE REPORTING OF LOCALLY HELD FUND ACTIVITY

The Center did not submit accurate reports of locally held funds.

The Center administers four locally held funds. The Department of Correction’s Administrative Directive 02.40.105 requires each correctional facility to submit quarterly reports of locally held fund activities to the Comptroller.

Our audit found the Center's reports contained mathematical errors, understatement and overstatement of expenditures, and inaccurate cash balances. (Finding 1, Page 11)

We recommended the Center take steps to ensure reports of locally held funds contain accurate data and information. Center officials agreed with the recommendation noting that supervisory reviews and training will be increased to address the issue.

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.

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors for this audit were DeRaimo, Hillger & Ripp, CPAs.