REPORT DIGEST

LOGAN CORRECTIONAL CENTER

LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 4
Repeated from last audit 1

Release Date:
April 23, 2003

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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

 

 

 

 

  • The Center did not properly report all locally held funds financial information to the Department of Corrections and the State Comptroller.

 

 

 

 

 

 

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

 

LOGAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002
EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000
Total Expenditures (All Appropriated Funds)

$33,597,796

$29,349,022

$27,656,525

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$20,924,867

62.28%

476

$43,960

$487,489

1.45%

$19,092,848

65.06%

444

$43,002

$478,417

1.63%

$17,987,069

65.04%

433

$41,541

$428,131

1.55%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,769,159

14.19%

$4,312,030

14.69%

$4,040,019

14.61%

Contractual Services

% of Total Expenditures

$3,742,492

11.14%

$3,672,618

12.51%

$3,254,087

11.76%
Commodities

% of Total Expenditures

All Other Items

% of Total Expenditures

$3,154,589

9.39%

$519,200

1.55%

$1,132,708

3.86%

$660,401

2.25%

$1,323,135

4.78%

$624,084

2.26%
  • Cost of Property and Equipment

$34,449,671

$34,635,559

$33,795,401
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000

Average Number of Inmates

1,947

1,889

1,849

Ratio of Correctional Officers to Inmates

1/6.0

1/5.7

1/5.6

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

$17,360

$16,671

$16,080

Rated Inmate Capacity

1,132

1,132

1,074

Approximate Square Feet Per Inmate

36

36

39
CENTER WARDEN(S)

During Audit Period: James G. Cox (7/1/00 to 6/30/02)
Currently: Rick E. Shepard
 

 

 

 

 

There were a number of differences between the Center’s records and the amounts reported

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

LOCALLY HELD FUNDS NOT PROPERLY REPORTED

The Center did not properly report all locally held funds financial information to the Department and the State Comptroller. We noted the following:
  • Resident Trust Fund, Cash, at 6/30/01, was reported as $106,860 but was actually $120,498.
  • Resident Commissary Fund, accounts payable, was reported as $5,269 but was actually $15,040 at 6/30/01.
  • Total expenses of the Resident Commissary Fund for the year ended 6/30/01 were reported to the Department as $1,369,569 but reported to the Comptroller as $1,404,596.
  • Total revenues reported to the Department, for the Resident Benefit Fund for the year ended 6/30/01 were $122,913 but reported to the Comptroller as $156,166.
  • Transfers from the Employees’ Commissary Fund to the Employees’ Benefit Fund at 6/30/01 of $6,326 were not reported to the Comptroller.
  • Resident Benefit Fund, Cash, at 6/30/02 was reported as $27,977 but was actually $26,977.

Similar errors were also noted in the previous audit.

The staff responsible for the locally held funds did not know how the Fund Accounting & Commissary Trading System (FACTS) generates amounts or how the general ledger amounts reconcile to subsidiary reports. (Finding 1, pages 9 - 10)

We recommended the Center ensure that the locally held funds are accounted for in accordance with the Department’s administrative directives. We further recommended that the Department establish written procedures for preparing the locally held fund-reporting package. The Department accepted our recommendations.

AUDITORS' OPINION

We conducted a limited scope 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.