REPORT DIGEST DEPARTMENT OF JUVENILE JUSTICE ILLINOIS YOUTH CENTER-WARRENVILLE LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 3 Total last audit 0 Repeated from last audit 0 Release Date: September 8, 2009 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 and Full Report is also available on the worldwide web at http://www.auditor.illinois.gov

SYNOPSIS · The Center lacked proper segregation of duties in requisitioning, receiving and storing commodities as well as processing payroll. · The Center did not timely disburse released resident fund balances. {Expenditures and Activity Measures are summarized on the reverse page.}

ILLINOIS DEPARTMENT OF JUVENILE JUSTICE

ILLINOIS YOUTH CENTER – WARRENVILLE

LIMITED SCOPE COMPLIANCE EXAMINATION

For The Two Years Ended June 30, 2008

EXPENDITURE STATISTICS	FY 2008	FY2007	FY 2006
Total Expenditures (All Appropriated Funds)...	$8,368,209	$8,127,616	$7,824,927
Personal Services............................................. % of Total Expenditures............................. Average No. of Employees.............................. Average Salary Per Employee.......................	$5,387,707 64.4% 74 $72,807	$5,283,604 65.0% 80 $66,045	$5,240,420 67.0% 89 $58,881
Student, Member and Inmate Compensation..... % of Total Expenditures.........................	$17,217 0.2%	$17,266 0.2%	$16,340 0.2%
Other Payroll Costs (FICA, Retirement)............ % of Total Expenditures...........................	$1,290,911 15.4%	$1,002,327 12.3%	$862,796 11.0%
Contractual Services..................................... % of Operations Expenditures............... All Other Items.......................................... % of Total Expenditures........................	$1,357,239 16.2% $315,135 3.8%	$1,518,953 18.7% $305,466 3.8%	$1,454,021 18.6% $251,350 3.2%
Cost of Property and Equipment.................	$8,002,079	$7,926,867	$7,944,546

SELECTED ACTIVITY MEASURES (Not Examined)	FY 2008	FY2007	FY 2005
Average Number of Youths..............................	83	98	96
Ratio of Correction Officers to Youths..............	1 / 1.8	1 / 2.0	1 / 1.8
Average Costs Per Youth................................. Rated Youth Capacity...................................... Approximate Square Feet Per Youth................	$100,822 108 104	$82,721 108 93	$81,299 108 96

	CENTER SUPERINTENDENT
	During Audit Period: Jeffrey Bargar Currently: Judith Davis
Inadequate segregation of duties The Center did not timely disburse resident trust fund account balances		FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS NEED TO IMPROVE INTERNAL CONTROLS The Center lacked proper segregation of duties in requisitioning, receiving and storing commodities as well as processing payroll. The Supply supervisor had the authority to request, receive and count the commodities at the Youth Center. The Accountant created the payroll transaction in the Central Payroll System and was also responsible for receiving the payroll warrants from the Comptroller’s office and distributing payroll warrants to employees. (Finding 2, page 12) We recommended the Center revise its policies and practices to ensure proper segregation of duties. Agency officials responded that the recommendation was implemented and duties had been segregated. UNTIMELY DISBURSEMENT OF RESIDENT FUNDS Illinois Youth Center – Warrenville did not timely disburse released resident fund balances. The Center did not timely disburse 22 of 25 (88%) discharged resident trust fund account balances tested. Late disbursements ranged from five to 492 days late, and amounts ranged from $8 to $245. (Finding 3, page 13) We recommended the Center comply with existing mandates and establish policies and procedures to ensure resident funds are disbursed timely. Agency officials responded that the facility had implemented procedures to ensure timely disbursements. OTHER FINDING One other finding dealt with inadequate controls over processing invoice vouchers. We will review progress toward implementation of all our recommendation in our next examination.
		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 auditing 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 examination were De Raimo Hillger & Ripp.