REPORT DIGEST

 

DEPARTMENT OF

CORRECTIONS

ILLINOIS YOUTH

CENTER-WARRENVILLE

 

LIMITED SCOPE

COMPLIANCE

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

 

To obtain a copy of the Report contact:

Office of the Auditor General

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TTY (888) 261-2887

 

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 examination.  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 examination and did not include agreed upon procedures with respect to the accounting records of the Center.  The Center’s accounting records will be covered by the audit of the entire Department. Financial statements for the Department will be presented in that report.

 

     

 

 

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

WGH:KMC:drh

 

 

 

SPECIAL ASSISTANT AUDITORS

 

      Our special assistant auditors for this audit were          
De Raimo Hillger & Ripp.

 

 

 

 

 

 

 

 

 


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

 

           

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS

ILLINOIS YOUTH CENTER – WARRENVILLE

LIMITED SCOPE COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2004

 

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

!  Total Expenditures (All Appropriated Funds)...

$8,263,575

$8,277,614

$7,627,287

     Personal Services................................................

           % of Total Expenditures................................           

           Average No. of Employees...........................

          Average Salary Per Employee.......................  

 

$5,450,747

66.0%

106

$51,422

 

$5,463,142

66.0%

112

$48,778

$4,970,156

65.1%

110

$45,183

 

          Student, Member and Inmate Compensation...

                % of Total Expenditures........................

$21,633

0.3%

$20,995

0.2%

$22,944

0.3%

               

         Other Payroll Costs (FICA, Retirement)............

                % of Total Expenditures..............................

 

$1,166,995

14.1%

 

 

$1,265,426

15.3%

 

$1,126,544

14.8%

 

                Contractual Services...............................

                % of Operations Expenditures...............

 

          All Other Items................................................

                % of Total Expenditures.............................

 

$1,341,023

16.2%

 

$283,177

3.4%

$1,223,527

14.8%

 

$304,524

3.7%

$1,134,664

14.9%

 

$372,979

4.9%

!       Cost of Property and Equipment.....................

      

$7,094,967

$6,154,664

$5,797,887

 

 

SELECTED ACTIVITY MEASURES

FY 2004

FY 2003

FY2002

!  Average Number of Inmates..................................

102

104

105

!  Ratio of Correction Officers to Inmates....................

1 /1.5

1 /1.4

1 /1.5

!       Average Costs Per Inmate....................................

!       Rate Inmate Capacity...........................................

!       Approximate Square Feet Per Inmate....................

$80,816

108

86

$79,578

108

87

$72,458

108

84

 

CENTER WARDEN

     During Audit Period: Jeffrey Bargar

     Currently:  Jeffrey Bargar