REPORT DIGEST

PINCKNEYVILLE CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 3
Total last audit N/A
Repeated from last audit N/A

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

 

 
  • A Center medical service provider was overpaid $330,409 because quarterly payment adjustments were not made according to the terms of the contract.

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
PINCKNEYVILLE CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

Total Expenditures (All Appropriated Funds)

$28,499,475

$19,318,664

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$16,828,522

59.05%

459

$36,663

$351,032

1.23%

$11,406,107

59.04%

316

$36,095

$134,261

0.69%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$3,785,637

13.28%

$1,933,510

10.01%

Contractual Services

% of Total Expenditures

$4,148,401

14.56%

$2,657,330

13.76%

All Other Items

% of Total Expenditures

$3,385,883

11.88%

$3,187,456

16.50%

Cost of Property and Equipment

$75,601,580

$75,560,968
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

Average Number of Inmates

2,117

978

Ratio of Correctional Officers to Residents

1/5.9

1/3.8

Cost Per Year Per Inmate

$13,360

$19,557

Rated Resident Capacity

2,234

2,234

Approximate Square Feet Per Resident

40

47
CENTER WARDEN(S)

During Audit Period: Ms. Patricia Wilson, (through 1/15/00); Mr. Guy Pierce, (beginning 1/16/00)
Currently: Mr. Guy Pierce

 

 

 

 

 

 

 

 

 

Quarterly adjustments to the medical service provider payments were not made

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INTRODUCTION

This is the initial audit of the Pinckneyville Correctional Center. The Center opened as a 2,234 bed medium security facility in October, 1998.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

NEED TO IMPROVE INTERNAL CONTROLS RELATING TO MEDICAL SERVICE PROVIDER PAYMENTS

The medical service provider was overpaid $330,409 because quarterly payment adjustments were not made according to the terms of the contract.

The Center is responsible for reconciling the time reports submitted by the medical service provider to the invoices to verify that the invoice amount is correct. The initial quarter's payment is based on the contract and each subsequent quarter is to include an adjustment for the prior quarter’s reconciliation difference. A reconciliation difference occurs when a review of the records shows the medical service provider was paid too much or not enough.

Although the Center had calculated adjustments, it did not deduct these quarterly adjustments from medical service provider payments for the time period running from January 1, 1999 to January 15, 2000.

Center officials stated the overpayment occurred because there was no internal control in place to identify that the quarterly adjustments were not taken. Because of pending litigation between the Department and the medical service provider, the General Office has stated the overpayment will offset other amounts due to the vendor. The department's internal audit of the medical contract for the period October 1, 1998 through January 15, 2000 identified the overpayment. (Finding 1, pages 9-10)

Center officials stated they have implemented our recommendation to perform reconciliations in the timeframe specified under the contract and adjust subsequent payments as necessary.

OTHER FINDINGS

The remaining findings are less significant and are being given attention by the Center. We will review progress toward implementing our recommendations in our next audit.

Mr. Mark Krell, Chief Internal Auditor, provided the Center’s responses to our findings and recommendations.

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.

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WILLIAM G. HOLLAND, Auditor General

WGH:JAF:pp

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors were Krehbiel & Associates, L.L.C.