REPORT DIGEST

LOGAN CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 4
Total last audit 0
Repeated from last audit 0

Release Date:
April 10, 2001

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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
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703

(217)782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

  

SYNOPSIS

 

 

 

 

  • Funds appropriated to Logan Correctional Center were used to pay about $47,000 in wages for Lincoln Correctional Center. Conversely, appropriations for Lincoln were used to provide about $4,542,000 in food and personal service costs for Logan.
  • The Center experienced delays in recording and processing transactions. The Center did not record and process transactions timely. The ledger for general revenue fund transactions had not been updated between May 1999 and June 2000.

 

 

 

 

 

 

 

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

 

 

 

 

LOGAN CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000
EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998
Total Expenditures (All Appropriated Funds)

$27,656,525

$25,408,140

$23,148,253

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation

% of Total Expenditures

$17,987,069

65.04%
433
$41,541
$428,131

1.55%

$17,582,784

69.20%
445
$39,512
$408,748

1.61%

$16,399,788

70.85%
441
$37,188
$352,362

1.52%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,040,019

14.61%

$2,963,126

11.66%

$2,027,102

8.76%

Contractual Services

% of Total Expenditures

$3,254,087

11.77%

$2,869,085

11.29%

$2,801,880

12.10%
Commodities

% of Total Expenditures
All Other Items

% of Total Expenditures

$1,323,135

4.78%
$624,084

2.25%

$1,057,659

4.16%
$526,738

2.08%

$1,028,104

4.44%
$539,017

2.33%
  • Cost of Property and Equipment

$33,795,401

$32,589,191

$27,728,466
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,849

1,837

1,687

Ratio of Correctional Officers to Inmates

1/5.6

1/5.5

1/5.1

Cost Per Year Per Inmate*
*As adjusted for food and services shared provided by Lincoln Correctional Center.

$16,080

$15,022

$14,848

Rated Inmate Capacity

1,074

1,074

1,074

Approximate Square Feet Per Inmate

39

38

39
CENTER WARDEN(S)

During Audit Period: Daniel C. Bosse (through 5/99), James G. Cox (6/99 through present)
Currently: James G. Cox.
 

 

 

 

 

 

Misuse of appropriations

 

 

 

 

 

 

 

 

 

 

General ledger not updated

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

PAYMENT OF EXPENDITURES FOR Other CENTERS

Funds appropriated to Logan Correctional Center were used to pay about $47,000 in wages for employees who were performing duties on behalf of Lincoln Correctional Center.

Conversely, the Lincoln Correctional Center’s appropriation was used to pay about $4,542,000 in food and personal service costs for Logan.

The practice of paying expenditures of a different Correctional Center distorts operating statistics and circumvents the appropriation control of the Legislature. Further, this practice does not comply with the payroll and voucher certification clauses contained in the State Finance Act. (Finding Code 00-2, pages 12 - 13)

Department officials accepted our recommendation to properly allocate resources and personal services appropriations between the Logan and Lincoln Centers. According to their response, a realignment of the Lincoln and Logan business offices began in fiscal year 2000, but the separation had not yet been completed.

NEED TO IMPROVE Business Office Staffing and Training

Due to numerous vacancies and a lack of relevant staff training, the Center’s Business Office experienced delays in recording and processing business transactions. No one had updated the Center’s general ledgers for general revenue transactions between May 1999 and June 2000. Several key staff positions had lengthy vacancies or high turnover rates during the audit.

In addition, relevant training was not provided to new staff in the Business Office. Although the Department and Center had administrative directives on training, we saw no directives specific to business operations, other than computers. (Finding Code 00-1, pages 9 – 11)

According to the response, the Department accepted and has partially implemented our recommendation to reallocate resources to properly staff and train the Center’s Business Office employees.

OTher findings

Our report presents two other findings, both attributed to lack of training and proper staffing in the areas of property control and local funds accounting. We will review progress toward implementation of our recommendations during our next audit.

Responses were provided by Mr. Mark B. Krell, CIA, on January 8, 2001.

AUDITORS' OPINION

We conducted a compliance audit 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 report.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

 

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Sulaski & Webb, CPAs.