REPORT DIGEST

MENARD CORRECTIONAL CENTER
LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

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

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

  

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

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

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

 

 

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Kyle McGinnis, CPA.

 

 

 

 

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

 

ILLINOIS DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000
Total Expenditures (General Revenue Fund)

$68,601,761

$68,042,537

$66,712,778
Personal Services
% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation (If Applicable)
% of Total Expenditures

$44,682,055
65.1%
1,032
$43,297
$400,145
0.6%

$43,778,469
64.3%
1,058
$41,379
$496,863
0.7%

$42,573,415
63.8%
1,087
$39,166
$441,635
0.7%
Other Payroll Costs (FICA, Retirement)
% of Total Expenditures

$10,169,240
14.8%

$9,970,282
14.7%

$9,579,698
14.3%
Contractual Services
% of Total Expenditures

$6,578,511
9.6%

$7,052,533
10.4%

$7,124,039
10.7%
Equipment
% of Total Expenditures

$143,645
0.2%

$156,481
0.2%

$335,765
0.5%
All Other Items
% of Total Expenditures

$6,628,165
9.7%

$6,587,909
9.7%

$6,658,226
10.0%

Cost of Property and Equipment

$93,709,099

$84,108,180

$78,586,704
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000

Average Number of Inmates

3,289

3,299

3,155

Ratio of Correctional Officers to Inmates

1 to 4.5

1 to 4.4

1 to 4.1

Cost Per Year Per Inmate

$20,814

$20,578

$21,039

Rated Inmate Capacity

3,000

3,000

3,000

Approximate Square Feet Per Inmate

32

31

32
CENTER WARDEN(S)
During Audit Period: Mr. Roger Cowan (7/1/00 - 7/31/01); Mr. Jonathan R. Walls (8/1/01 – Current)
Currently: Mr. Jonathan R. Walls