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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 |
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 {Expenditures and Activity Measures are summarized on the reverse page.}
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ILLINOIS DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – WARRENVILLE
LIMITED SCOPE COMPLIANCE
EXAMINATION
For The Two Years Ended June 30, 2004
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EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002 |
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! Total Expenditures (All Appropriated Funds)... |
$8,263,575 |
$8,277,614 |
$7,627,287 |
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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 |
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Student, Member and Inmate Compensation... %
of Total Expenditures........................ |
$21,633 0.3% |
$20,995 0.2% |
$22,944 0.3% |
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Other Payroll Costs (FICA,
Retirement)............ % of Total Expenditures.............................. |
$1,166,995 14.1% |
$1,265,426 15.3% |
$1,126,544 14.8% |
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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% |
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! Cost of Property and Equipment..................... |
$7,094,967 |
$6,154,664 |
$5,797,887 |
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SELECTED ACTIVITY
MEASURES |
FY 2004 |
FY 2003 |
FY2002 |
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! Average Number
of Inmates.................................. |
102 |
104 |
105 |
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! Ratio of
Correction Officers to Inmates.................... |
1 /1.5 |
1 /1.4 |
1 /1.5 |
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! Average Costs Per Inmate.................................... !
Rate Inmate Capacity........................................... !
Approximate Square Feet
Per Inmate.................... |
$80,816 108 86 |
$79,578 108 87 |
$72,458 108 84 |
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CENTER WARDEN |
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During Audit Period: Jeffrey Bargar Currently: Jeffrey Bargar |