REPORT DIGEST

 

LAWRENCE

CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the Two Years Ended:

June 30, 2006

 

Summary of Findings:

 

Total this audit                          1

Total last audit                          0

Repeated from last audit           0

 

Release Date:

June 20, 2007

 

 

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.auditor.illinois.gov

 

 

 

 

 

 

 

 

SYNOPSIS

 

 

¨      The Center had inadequate segregation of duties over locally held funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

                                       ILLINOIS DEPARTMENT OF CORRECTIONS

                                            LAWRENCE CORRECTIONAL CENTER

                      LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION

                                               For The Two Years Ended June 30, 2006

 

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

·         Total Expenditures (All Appropriated Funds)

$31,744,367

$32,174,698

$28,331,551

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

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

$19,404,598

61.1%

$18,964,184

58.9%

$17,057,508

60.2%

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

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

$3,189,184

10.0%

$4,329,840

13.5%

$3,572,742

12.6%

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

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

411

$47,213

416

$45,587

404

$42,222

     Inmate Compensation ...........................................

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

$254,540

0.8%

$257,376

0.8%

$196,567

0.7%

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

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

$6,368,872

20.1%

$6,037,647

18.8%

$5,297,389

18.7%

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

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

 

$2,527,173

8.0%

$2,585,651

8.0%

$2,207,345

7.8%

·         Cost of Property and Equipment......................

$88,734,443

$88,733,800

$88,709,485

 

 

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2006

FY 2005

FY 2004

·         Average Number of Inmates....................................

1,681

1,674

1,190

·         Ratio of Correctional Officers to Inmates..................

1 to 5.32

1 to 5.21

1 to 4.06

·         Cost Per Year Per Inmate........................................

$18,861

$19,215

$23,738

·         Rated Inmate Capacity..................................................

2,257

2,257

2,257

·         Approximate Square Feet Per Inmate............................

40

40

56

 

 

CENTER WARDEN(S)

     Warden (1/6/04 to 7/15/05)  Mr. James Garnett

     Warden (7/16/05 to 10/16/05)  Vacant

     Warden (10/17/05 to Current)  Mr. Lee Ryker

 

 

 

 

 

 

 

 

 

 

 


Same employee made deposits, reconciled, and mailed locally held fund checks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

 

INADEQUATE SEGREGATION OF DUTIES           

 

      The Center did not maintain an adequate segregation of duties over the locally held funds.  The person responsible for recording transactions, reconciling receipts to deposits, and mailing checks against these accounts also reconciled the bank accounts.  (Finding 1, page 8)

 

     Center management indicated they were aware duties were not adequately segregated and as a result the Business Administrator thoroughly reviewed all disbursement documentation and bank reconciliations.

 

      We recommended the Center strengthen their internal controls by ensuring conflicting duties are adequately segregated.

 

      Department officials accepted our recommendation and indicated they had assigned mailing of locally held fund checks to an individual not responsible for the check writing.

 

AUDITORS' REPORT

 

      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.  Financial statements for the Department will be presented in that audit report.

 

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

 

 

WGH:mkl:pp

 

SPECIAL ASSISTANT AUDITORS

 

      Our special assistant auditors for this examination were Martin & Shadid, CPAs, P.C.