REPORT DIGEST

DEPARTMENT OF CORRECTIONS

PINCKNEYVILLE CORRECTIONAL CENTER
LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 3
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

  

 

 

 

 

 

 

 

 

 

 

SYNOPSIS

 

 
  • An employee was overpaid $13,778 of overtime pay which was recovered the following day by the Center. The error occurred when the Center issued a voucher for 80 days of additional pay instead of 80 hours resulting in the overpayment.

 

 

 

 

 

 

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

ILLINOIS DEPARTMENT OF CORRECTIONS
PINCKNEYVILLE 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)

$31,634,895

$30,955,861

$28,499,475

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$19,044,204

60.20%

464

$41,044

$306,467

0.97%

$18,248,518

58.95%

470

$38,827

$375,381

1.21%

$16,828,522

59.05%

459

$36,663

$351,032

1.23%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,356,568

13.77%

$4,160,696

13.44%

$3,785,637

13.28%

Contractual Services

% of Total Expenditures

$4,730,302

14.95%

$4,693,926

15.16%

$4,148,401

14.56%

All Other Items

% of Total Expenditures

$3,197,354

10.11%

$3,477,340

11.24%

$3,385,883

11.88%

Cost of Property and Equipment

$75,752,730

$75,729,213

$75,601,580
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000

Average Number of Inmates

2,002

2,076

2,117

Ratio of Correctional Officers to Residents

1/5.7

1/5.8

1/5.9

Cost Per Year Per Inmate

$15,802

$14,882

$13,360

Rated Resident Capacity

2,234

2,234

2,234

Approximate Square Feet Per Resident

41

38

40
CENTER WARDEN(S)

During Audit Period: Mr. Guy Pierce, (through 1/1/02); Mr. Gary Knop, (beginning 1/1/02)
Currently: Mr. Gary Knop

 

 

 

An employee was overpaid $13,778 of overtime pay

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

OVERPAYMENT OF PERSONAL SERVICES

An employee was overpaid $13,778 of overtime pay. The overpayment occurred when the Center erroneously entered overtime hours as holiday pay into the payroll system. The Center issued a voucher for 80 days of additional pay instead of 80 hours; resulting in the overpayment.

Center personnel discovered the error during review of the voucher report received from Springfield. The employee was immediately notified and the Center obtained a cashier’s check to reimburse the Department of Corrections the following day.

Center officials stated that they did not review the payroll voucher in time to prevent the direct deposit of the employee’s pay from being issued with the overpayment.

We recommended the Center have someone other than the payroll clerk review the payroll voucher and that the Center perform the review on a timely basis. (Finding 1, page 9)

Center officials responded that they have implemented our recommendation and that the Business Administrator now reviews and initials the payroll input screen printouts prior to transmission to Springfield.

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.

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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.