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

INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for maintaining an effective system of internal controls.

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 single audit of the entire Department. Financial statements for the Department are presented in the single audit report.

___________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:ROQ:ak

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were McBeath, Fates & McLean, CPAs.

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

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Funds)

Personal Services
% of Total Expenditures

Average No. of Employees
Average Salary per Employee

Inmate Compensation (If Applicable)
% 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

$9,807,612

$6,801,461
69.35%

171
$39,774

$28,990
.29%

$854,834
8.72%

$1,241,494
12.66%

$880,833
8.98%

$8,345,664

$9,005,327

$6,179,330
68.62%

162
$38,144

$28,982
.32%

$765,113
8.50%

$1,185,234
13.16%

$846,668
9.40%

$8,212,890

$7,948,557

$5,516,861
69.41%

151
$36,535

$18,961
.24%

$668,071
8.40%

$997,856
12.55%

$746,808
9.40%

$8,090,020

FY 1998

FY1997

FY1996

• Number of Inmates

370

359

305

• Ratio of Correctional Officers to Inmates

1 / 3.5

1 / 3.6

1 / 3.4

• Average Costs Per Inmate

$26,405

$25,137

$25,444

• Rated Inmate Capacity

228

228

228

• Approximate Square Feet Per Inmate

52

54

63