REPORT DIGEST

REPORT DIGEST

LOGAN

CORRECTIONAL

CENTER

LIMITED SCOPE

COMPLIANCE ATTESTATION EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this report 0

Total last report 0

Repeated from last report 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 and Full Report are also available on

the worldwide web at http://www.auditor.illinois.gov

INTRODUCTION

There were no material findings of noncompliance disclosed by our tests. We commend the Center for maintaining an effective system of internal controls.

AUDITORS’ OPINION

We conducted a limited scope compliance 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 examination of the entire Department. Financial statements for the Department will be presented in that report.

______________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:CMD:pp

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

ILLINOIS DEPARTMENT OF CORRECTIONS

LOGAN 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)

$29,052,800

$30,458,490

$30,892,795

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

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

Average Number of Employees........

Average Salary Per Employee......

$19,065,941

65.62%

362

$52,668

$19,069,151

62.61%

368

$51,818

$19,102,152

61.83%

385

$49,616

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

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

$360,249

1.24%

$372,396

1.22%

$433,717

1.41%

Other Payroll Costs (FICA, Retirement)

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

$3,148,902

10.84%

$4,362,411

14.32%

$4,097,328

13.26%

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

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

$4,039,303

13.90%

$3,914,972

12.85%

$3,896,815

12.62%

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

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

All Other Items…………………

% of Total Expenditures………

$2,059,148

7.09% $379,257

1.31%

$2,320,207

7.62%

$419,353

1.38%

$2,852,202

9.23%

$510,581

1.65%

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

$35,254,306

$35,141,277

$34,405,017

SELECTED ACTIVITY MEASURES (NOT EXAMINED)		FY 2006	FY 2005	FY 2004
Average Number of Inmates………………… Ratio of Correctional Officers to Inmates……… Cost Per Year Per Inmate….……………..… Rated Inmate Capacity................................. Approximate Square Feet Per Inmate…………		1,894 1 to 7.58 $15,324 1,074 39	1,893 1 to 7.39 $16,090 1,074 39	1,898 1 to 6.98 $16,242 1074 39
	CENTER WARDEN(S)
	During Examination Period: Larry Sims (7/1/03 to 11/30/04) Vacant (12/1/04 to 12/31/04) Raymond Bensko (1/1/05 to 3/31/05) Vacant (4/1/05 to 9/15/05) Gregory Firkus (9/16/05 to 6/30/06)
	Currently: Gregory Firkus

LOGAN CORRECTIONAL CENTER

SELECTED ACTIVITY MEASURES (NOT EXAMINED)