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REPORT DIGEST DEPARTMENT OF CORRECTIONS
PINCKNEYVILLE
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2006 Summary of Findings: Total this report 2 Total last report 0 Repeated findings 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 the Full Report are also available on the worldwide web at |
SYNOPSIS During our testing we noted Pinckneyville Correctional Center did not maintain an adequate segregation of duties over certain functions within their locally held funds. In testing the Pinckneyville Correctional Center Inmate Benefit Fund transactions we found the Center did not use the Inmate Benefit Fund in accordance with State statute.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
PINCKNEYVILLE
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2006
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EXPENDITURE STATISTICS |
FY 2006 |
FY 2005 |
FY 2004 |
|
Total Expenditures (All Appropriated
Funds)...... |
$37,615,179 |
$32,959,663 |
$32,371,122 |
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Personal
Services......................................................
% of Total Expenditures...................................
Average No. of Employees...............................
Average Salary Per Employee..........................
Inmate Compensation.....................................................
% of
Total Expenditures............................................ |
$23,503,141
62.5%
520
$45,198
$280,622
0.8% |
$20,030,838
60.8%
402
$49,828
$291,285
0.9% |
$19,417,492
60.0%
414
$46,902
$303,006
0.9% |
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Other Payroll
Costs (FICA, Retirement).....................
% of Total Expenditures................................... |
$3,878,113
10.3% |
$4,578,385
13.9% |
$4,173,423
12.9% |
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Contractual Services..................................................
% of Total Expenditures................................... |
$7,573,536
20.1% |
$5,855,110
17.8% |
$5,367,976
16.6% |
|
Commodities.............................................................
% of Total Expenditures....................................... |
$2,177,879
5.8% |
$2,020,250
6.1% |
$2,819,293
8.7% |
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All Other
Items.........................................................
% of Total Expenditures................................... |
$201,888
0.5% |
$183,795
0.5% |
$289,932
0.9% |
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Cost of Property and Equipment........................... |
$81,244,678 |
$75,599,178 |
$75,621,099 |
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SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2006 |
FY 2005 |
FY 2004 |
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Average Number
of Inmates
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2,159 |
1,971 |
2,029 |
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Ratio of
Correctional Officers to Inmates................... |
1 / 6.3 |
1 / 6.5 |
1 / 6.6 |
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Cost Per Year Per Inmate....................................... |
$17,414 |
$16,720 |
$15,927 |
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Rated Inmate
Capacity.................................................. |
2,434 |
2,234 |
2,234 |
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Approximate
Square Feet Per Inmate............................. |
39 |
41 |
40 |
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CENTER WARDEN(S) |
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During Audit Period: Mr. John Evans
(7/01/04-12/07/05); Mr. Julius Flag, Acting (12/08/05-3/31/06); Mr. Kenneth
Bartley (starting 4/01/06)
Currently: Mr. Kenneth Bartley |
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Internal control weakness
Failure to comply with an administrative directive
Funds were loaned from the Inmate Benefit Fund to establish an employee commissary
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FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS
Inadequate Segregation of Duties
In testing the locally held funds at the Pinckneyville Correctional Center (Center) we found the same individual was responsible for reconciling bank accounts, mailing checks, delivering deposits to the bank, reconciling receipts to deposits and entering transactions.
The Department of Corrections Administrative Directives state the Center Business Administrator shall designate an individual to write checks and ensure the individual does not 1.) receive or deposit cash, 2.) mail prepared checks or 3.) reconcile bank accounts for any locally held fund unless there is an exception in writing from the Chief Administrative Officer and approved by the Deputy Director of the Division of Finance. The Center did not have an exception in writing for any of the conflicting duties noted. (Finding 06-1, pages 8-9)
We recommended the Center strengthen their internal controls by ensuring conflicting duties are adequately segregated.
Department management indicated they have implemented our recommendation by redistributing the duties within the existing staff structure in order to maximize the separation of duties.
Improper Usage of Inmate Benefit Funds
In testing the Pinckneyville Correctional Center (Center) Inmate Benefit Fund transactions we found the Center did not use the Inmate Benefit fund in accordance with State statute.
The Unified Code of Corrections requires forty percent of the profits on sales from commissary stores be expended for the benefit of committed persons. In fiscal year 2003, the Inmate Benefit Fund at the Center loaned $15,000, currently being repaid by the Employee Benefit Fund, to establish an employee commissary at the Center. A loan to establish an employee commissary at the Center does not benefit committed persons. (Finding 06-2, page 10)
We recommended the Center comply with the statutorily mandated responsibilities and properly use the Inmate Benefit Fund for the benefit of committed persons.
Department management accepted our recommendation and indicated the facility will close out the loan in fiscal year 2007.
AUDITORS REPORT
We conducted a limited scope compliance attestation examination of the Center as required by the Illinois State Auditing Act. We also performed certain audit procedures with respect to the accounting records of the Center to assist with the financial statement audit of the entire Department. Financial statements for the Department will be presented in that report.
_____________________________________
WILLIAM G. HOLLAND, Auditor General
WGH:RPU:pp
SPECIAL ASSISTANT AUDITORS
Our Special Assistant Auditors were Martin & Shadid CPAs, P.C.
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