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REPORT DIGEST
LIMITED SCOPE
COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 0 Repeated from last audit 0 Release Date: August 6, 2009
State of Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General (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 |
SYNOPSIS¨ The Center failed to properly transfer unclaimed inmate account balances to the General Revenue Fund. {Expenditures and Activity Measures are summarized on the reverse page.}
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ILLINOIS DEPARTMENT OF CORRECTIONS
LIMITED SCOPE COMPLIANCE
ATTESTATION EXAMINATION
For The Two Years Ended
June 30, 2008
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EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
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Total Expenditures (All Appropriated Funds).... |
$33,389,770 |
$29,153,852 |
$29,052,800 |
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Personal
Services......................................................
% of Total Expenditures....................................
Average No. of Employees...............................
Average Salary Per Employee...........................
Inmate
Compensation.....................................................
% of
Total Expenditures............................................. |
$21,236,865
63.6%
328
$64,747
$357,950
1.1% |
$18,506,243
63.5%
349
$53,026
$366,308
1.2% |
$19,065,941
65.6%
362
$52,668
$360,249
1.2% |
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Other Payroll
Costs (FICA, Retirement).....................
% of Total Expenditures.................................... |
$5,097,779
15.3% |
$3,506,675
12.0% |
$3,148,902
10.9% |
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Contractual
Services..................................................
% of Total Expenditures.................................... |
$3,932,289
11.8% |
$4,107,294
14.1% |
$4,039,303
13.9% |
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Commodities……………………………………….
%
of Total Expenditures……………………..... |
$2,381,299
7.1% |
$2,236,519
7.7% |
$2,059,148
7.1% |
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All Other
Items.........................................................
% of Total Expenditures.................................... |
$383,588
1.1% |
$430,813
1.5% |
$379,257
1.3% |
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Cost of Property and Equipment......................... |
$36,487,680 |
$35,281,852 |
$35,254,306 |
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SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
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Average Number of Inmates................................... |
1,884 |
1,890 |
1,894 |
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Ratio of Correctional Officers
to Inmates................. |
1 / 8.4 |
1 / 8.0 |
1 / 7.6 |
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Cost Per Year Per Inmate...................................... |
$17,713 |
$15,423 |
$15,324 |
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Rated Inmate Capacity................................................ |
1,074 |
1,074 |
1,074 |
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Approximate Square Feet
Per Inmate........................... |
39 |
39 |
39 |
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CENTER WARDEN(S) |
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During Audit Period: Gregory
Firkus (7/1/06 – 4/30/07)
Jennifer
Stoudt (5/1/07 – 1/27/08)
Austin Randolph, Jr. (1/28/08 – Current)
Currently: Austin
Randolph, Jr. |
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Noncompliance with
State law Unclaimed balances were not transferred to the General
Revenue Fund
Department does not accept finding and recommendation
Auditor comment |
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS FAILURE TO PROPERLY TRANSFER UNCLAIMED INMATE ACCOUNT BALANCESThe Center did not take appropriate action to ensure that individual dormant account balances were properly transferred to the General Revenue Fund (GRF). The Unified Code of Corrections (Code) requires the Department to establish accounting records with individual accounts for each inmate (730 ILCS 5/3-4-3(a)). In addition, the Code (730 ILCS 5/3-4-3(b)) requires any money held in accounts of an inmate which are unclaimed one year after release to be transferred to the GRF. The Center improperly offset the total positive cash balances of unclaimed inmate accounts against negative account balances. The majority of negative balances did not involve cash distributions from the Inmate Trust Fund, but represented amounts the Center paid from the GRF or other funds which can only be recouped if cash is available in the individual inmate’s account. Individual dormant account balances totaling $8,571 were not transferred to the GRF. (Finding 1, pages 11-12) We recommended the Center take appropriate action to ensure dormant cash balances are timely transferred to the GRF. Department officials did not accept our finding and recommendation. Officials responded that they had implemented policies and procedures they felt were appropriate, and noted the statute is silent on the Department’s ability to offset negative and positive account balances. In an auditor’s comment, we noted that the Center did not transfer dormant accounts totaling $8,571 to the GRF as required by the Unified Code of Corrections. The net negative balances are caused by the improper off-setting of one inmate’s positive cash balance against another inmate’s negative balance in the Inmate Trust Fund. Further, our auditor’s comment noted that the Center has a fiduciary responsibility for the inmate accounts and should be evaluating each account within the Inmate Trust Fund individually for potential transfer to the GRF. AUDITORS’ OPINIONWe conducted a limited scope compliance attestation examination of the Center as required by the Illinois State Auditing Act. Financial statements for the entire Department will be presented in the Central Office report. WILLIAM G. HOLLAND, Auditor General WGH:CD SPECIAL ASSISTANT AUDITORSOur special assistant auditors for this audit were E.C. Ortiz & Co., LLP. |
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