REPORT DIGEST

DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER-WARRENVILLE

COMPLIANCE AUDIT

For the 2 Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 4
Repeated from last audit 1

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’s controls over its commodity inventory system were inadequate.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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


ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER-WARRENVILLE
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

$7,047,671

$4,645,132

65.91%

$6,709,860

$4,481,434

66.78%

$5,859,335

$4,083,331

69.69%
Average No. of Employees

107

105

98
Average Salary Per Employee

$43,412

$42,680

$41,667
Inmate Compensation (If Applicable)

$30,732

$31,619

$31,614
% of Total Expenditures

.44%

.47%

.54%
Other Payroll Costs (FICA, Retirement)

$1,036,379

$762,648

$516,262
% of Total Expenditures

14.70%

11.37%

8.81%
Contractual Services

$925,317

$949,999

$799,235
% of Total Expenditures

13.13%

14.16%

13.64%
All Other Items .

$410,111

$484,160

$428,893
% of Total Expenditures

5.82%

7.22%

7.32%
  • Cost of Property and Equipment

$5,690,785

$5,462,013

$5,388,453
SELECTED ACTIVITY MEASURES

FY 2000

FY1999

FY1998
  • Average Number of Residents

122

149

160
  • Ratio of Correctional Officers to Residents

1 / 1.8

1 / 2.4

1 / 2.6
  • Average Costs Per Resident

$57,499

$44,573

$36,361
  • Rated Resident Capacity

108

108

108
  • Approximate Square Feet Per Resident

72

54

51
CENTER SUPERINTENDENT
During Audit Period: Glenda Blakemore (7/1/98 to 4/30/99), Janice Shallcross
Currently: Janice Shallcross
 

 

 

 

 

 

Commodities received and disbursed by the Center were not recorded in a timely manner

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INADEQUATE CONTROLS OVER THE INVENTORY SYSTEM

The Center did not adequately maintain its automated inventory system.

The Center did not record the receipt and distribution of inventory in a timely manner. For example, the Center did not record inventory items received until, on average, 24 days after receipt. Similarly, items disbursed from inventories were not recorded until, on average, 30 days after issuance (for Fiscal Year 1999) and 24 days (in Fiscal Year 2000).

Necessary adjustments to inventory records were late. Adjustments to the June 30, 2000 inventory counts were not recorded until September 6, 2000. Further, inventory records were not reconciled to accounting records during the two-year audit period.

Commodities received or disbursed should be recorded in the inventory system within 5 working days of the activity. Inventory adjustments should also be entered on a timely basis. The Department’s Administrative Directive AD 02.82.114A-J requires monthly reconciliations between inventory records and accounting records. (Finding 1, pages 9-10)

We recommended the Center develop a plan to adequately address controls over its inventory. Center officials accepted the recommendation and stated that new schedules and procedures were being developed to address the recommendation.

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 for this audit were Duffner & Company, P.C.