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FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS
FAILURE TO PROVIDE EDUCATIONAL PROGRAMS
The Pontiac Correctional Center did not provide educational
programs for all committed persons as required by statutory mandate.
The four teachers at the Center that
provided educational programs for the inmates retired between June 2004 and
August of 2005 and were not replaced.
Therefore, the Center was not providing any educational programs at
the correctional facility. The
Unified Code of Corrections Act states that the department shall provide
educational programs for all committed persons and a Illinois Department of
Corrections Administrative Directive also requires the Department to ensure
that academic programs are available to inmates. (Finding 1, page 9)
The
Center accepted our recommendation to seek the resources to comply with the
statutory mandate.
FAILURE TO MAINTAIN COMPLETE PERPETUAL INVENTORY RECORDS
The Pontiac
Correctional Center did not maintain complete inventory records in a
standardized inventory control system during the examination period.
The Center was maintaining complete
perpetual inventory records in the Automated Inventory Management System
(AIMS) until February 28, 2006. The
Center performed a physical count of all inventory items at June 30, 2006 but
could not determine the weighted-average-cost of each item nor compare the
physical count with perpetual records from a standardized inventory
system. Instead, the Center
determined the dollar balance of the inventory at June 30, 2006 by using the
item quantities as per the physical count and the current contract prices for
each item. This inventory balance at
June 30, 2006 was $523,973.
The Center accepted our recommendation to review its
policies and procedures for the recording of inventory additions, deletions,
and costs to ensure adequate tracking and safeguarding of items and complete
financial reporting. The response
stated the Department is currently in the process of implementing a real time
inventory system.
AUDITORS’
OPINION
We conducted a compliance attestation examination
of the
Center as required by the
Illinois State Auditing Act. This was
a limited scope compliance examination that also included performing certain
auditing procedures with respect to the accounting records of the Center to
assist our audit of the entire Department.
Financial statements for the entire Department will be presented in
that report.
____________________________________
WILLIAM
G. HOLLAND, Auditor General
WGH:KMC:drh
SPECIAL ASSISTANT AUDITORS
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