REPORT DIGEST

 

DEPARTMENT OF CORRECTIONS

PONTIAC

CORRECTIONAL CENTER

 

LIMITED SCOPE

COMPLIANCE

ATTESTATION

EXAMINATION

For the 2 Years Ended:

June 30, 2006

 

Summary of Findings:

 

Total this audit                          2

Total last audit                          0

Repeated from last audit           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 Full Report is also available on the worldwide web at http://www.auditor.illinois.gov

 

 

 

 

 

SYNOPSIS  

 

    

 

¨     The Center did not provide educational programs for all committed persons.

 

¨     The Center did not maintain complete inventory records during the entire examination period.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 


ILLINOIS DEPARTMENT OF CORRECTIONS

PONTIAC CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE EXAMINATION

For the Two Years Ended June 30, 2006

 

EXPENDITURE STATISTICS

FY2006

FY2005

FY 2004

 

Total Expenditures (All Appropriated Funds)...

 

     Personal Services............................................

              % of Total Expenditures........................

 

$51,101,547

 

$33,952,396

66.5%

 

$53,191,064

 

$34,526,334

64.9%

 

$52,083,218

 

$33,784,604

64.9%

              Average No. of Employees......................

643

672

717

Average Salary Per Employee................

$52,803

$51,378

$47,119

 

         Inmate Compensation..............................

 

$216,933

 

$229,273

 

$231,621

               % of Total Expenditures.........................

0.4%

0.4%

0.4%

        

 

 

 

         Other Payroll Costs (FICA, Retirement)......

$5,619,485

$7,916,207

$7,269,181

             %  of Total Expenditures........................

11.0%

14.9%

14.0%

 

 

 

 

         Contractual Services....................................

$8,490,578

$7,189,881

$6,972,687

             %  of Total Expenditures........................

 

16.6%

13.5%

13.4%

          All Other Items………………………

$2,822,155

$3,329,369

$3,825,125

              % of Total Expenditures.....................

5.5%

6.3%

7.3%

Cost of Property and Equipment...................

$71,893,308

$71,765,081

$71,635,436

 

SELECTED ACTIVITY MEASURES (not examined)

FY2006

FY2005

FY2004

 

·        Average Number of Inmates........................................

 

1,542

 

1,634

 

1,659

·        Ratio of Correctional Officers to Inmates.....................

   1 / 2.9

   1 / 3.0

   1 /2.8

·        Average Costs Per Inmate...........................................

$33,101

$32,547

$31,314

·        Rated Population.........................................................

1,800

1,800

1,800

·        Approximate Square Feet Per Inmate..........................

58

59

55

 

CENTER WARDEN

      During Audit Period:  Stephen Mote (7/1/04 – 9/27/04)

                                          Michael Melvin, Acting (9/28/04 –10/17/04)

                                          Guy Pierce (10/18/04 – 5/31/06)

                                          Eddie Jones (6/1/06 - 6/30/06)

      Currently:  Eddie Jones

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Failure to provide educational programs for all committed persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Failure to maintain complete inventory records in a standardized inventory control system

 

 

 

 

 

 

 

 

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

 

Our Special Assistant Auditors for this audit were DeRaimo Hillger & Ripp.