REPORT DIGEST

JACKSONVILLE CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2004

Summary of Findings:

Total this audit 2

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

SYNOPSIS

¨ The Center did not accurately process disbursements from its locally held funds. In addition, the Center did not obtain adequate documentation for disbursements made from its locally held funds.

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

ILLINOIS DEPARTMENT OF CORRECTIONS

JACKSONVILLE CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended June 30, 2004

EXPENDITURE STATISTICS

FY 2004

FY 2003

FY 2002

· Total Expenditures (All Appropriated Funds)

$33,586,015

$32,694,424

$34,790,410

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

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

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

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

Student, Member, and Inmate Compensation ......

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

$20,966,248

62.43%

481

$43,589

$415,854

1.24%

$21,458,274

65.63%

450

$47,685

$419,120

1.28%

$22,416,606

64.43%

527

$42,536

$432,846

1.25%

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

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

$4,491,164

13.37%

$4,937,615

15.10%

$5,110,785

14.69%

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

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

$2,991,700

8.91%

$3,143,904

9.62%

$3,468,359

9.97%

Commodities..............................................

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

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

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

$2,234,333

6.65%

$2,486,716

7.40%

$2,433,376

7.44%

$302,135

.93%

$2,887,957

8.30%

$473,857

1.36%

· Cost of State Property.........................

$33,442,319

$33,492,393

$23,589,923

SELECTED ACTIVITY MEASURES	FY 2004	FY 2003	FY 2002
Average Number of Inmates.....................................	1,399	1,407	1,509
Ratio of Correctional Officers to Inmates...................	1/3.6	1/3.9	1/3.7
Cost Per Year Per Inmate.........................................	$23,898	$23,225	$22,970
Rated Inmate Capacity..................................................	1,100	900	1,100
Approximate Square Foot Per Inmate.............................	27	27	29

CENTER WARDEN

During Audit Period: Raymond A. Bensko, Jr. (7/1/02 to 9/30/02), John Wright (10/1/02 to 12/31/02) and Jonathan R. Walls, (1/1/03 to 6/30/04)

Currently: Jonathan R. Walls, Warden

Locally held fund disbursements lacked supporting documentation and were not accurately processed

INTRODUCTION

The Illinois Department of Corrections - Jacksonville Correctional Center (Center) is located at 2268 East Morton Avenue, Jacksonville, Illinois. The Center was opened October 8, 1984 due to the response of an increasing number of adult offenders entering the State of Illinois – Department of Corrections’ System.

FINDINGS, CONCLUSIONS AND

RECOMMENDATIONS

INADEQUATE CONTROLS OVER DISBURSEMENTS FROM LOCALLY HELD FUNDS

The Center did not accurately process disbursements from its locally held funds. In addition, the Center did not obtain adequate documentation for disbursements made from its locally held funds.

During the examination, we noted the following weaknesses:

· The Center issued a check for $680 and did not obtain the proper documentation to support the disbursement.

· The Center overpaid a vendor $681 from the Inmate Benefit Fund.

· The Center paid a vendor a total of $190 from the wrong locally held fund.

· The Center hosted an employee dinner and used $150 of the cash raised at the dinner to pay a portion of the catering vendor’s bill. The Center did not record the total amount received or disbursed from the benefit. (Finding 1, pages 8-9)

We recommended the Center ensure that all disbursements are accurately processed and have adequate supporting documentation prior to payment of disbursements.

Center officials accepted our recommendation and state the Center will work to ensure that all locally held fund accounting documents are processed appropriately and accurately.

OTHER FINDING

The remaining finding is less significant and is reportedly being given attention by the Center. We will review progress toward implementation of all recommendations in our next compliance attestation examination.

AUDITORS’ OPINION

We conducted a limited scope compliance attestation examination 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 of Corrections. Financial statements for the entire Department will be presented in the Department's audit report.

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:TLD:pp

AUDITORS ASSIGNED

This audit was performed by the staff of the Office of the Auditor General.