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REPORT DIGEST DEPARTMENT OF CORRECTIONS ROBINSON CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 1 Total last audit 0 Repeated from last audit 0 Release Date: August 6, 2009
State of Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL To obtain a copy of the
Report contact: Office of the Auditor
General (217) 782-6046 or TTY(888)
261-2887 This Report Digest and Full
Report are also available on The worldwide web at |
SYNOPSIS
¨ Dormant inmate cash account balances were not properly transferred to the General Revenue Fund. {Expenditures and Activity Measures are summarized on
the reverse page.} |
ROBINSON CORRECTIONAL
CENTER
For The Two Years Ended
June 30, 2008
|
EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
|
·
Total Expenditures (All Appropriated Funds)....... |
$24,361,405 |
$21,570,872 |
$21,201,895 |
|
Personal
Services...................................
%
of Total Expenditures........................
Average
No. of Employees....................
Average
Salary Per Employee................
Inmate
Compensation (If Applicable)...............
%
of Total Expenditures............................... |
$15,122,156
62.07%
247
$61,223
$228,934
.94% |
$13,397,503
62.11%
254
$52,746
$233,667
1.08% |
$13,437,580
63.38%
261
$51,485
$238,729
1.13% |
|
Other Payroll Costs (FICA, Retirement).......
% of Total Expenditures........................ |
$3,626,823
14.89% |
$2,536,417
11.76% |
$2,211,767
10.43% |
|
Contractual
Services...............................
% of Total Expenditures........................ |
$3,701,000
15.19% |
$3,896,426
18.06% |
$3,850,167
18.16% |
|
All
Other Items.....................................
%
of Total Expenditures........................
|
$1,682,492
6.91% |
$1,506,859
6.99% |
$1,463,652
6.90% |
|
·
Cost of Property and Equipment....................... |
$26,346,138 |
$26,271,832 |
$26,296,130 |
|
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2008 |
FY 2007 |
FY 2006 |
|
·
Average Number of Inmates............................. |
1,202 |
1,202 |
1,200 |
|
·
Ratio of Correctional
Officers to Inmates.............. |
1 to 6.7 |
1 to 6.5 |
1 to 6.3 |
|
·
Cost Per Year Per Inmate................................ |
$20,244 |
$17,946 |
$17,654 |
|
·
Rated Inmate Capacity........................................ |
600 |
600 |
600 |
|
·
Approximate Square Foot
Per Inmate...................... |
29 |
29 |
29 |
|
WARDEN |
|
During Audit Period: Mr. Tom Weger
Currently: Mr. Julius Flagg, Acting Warden (as of 12/5/08) |
|
Dormant accounts
were not transferred to the GRF
Department does not
accept finding and recommendation Auditors’ comment |
FINDING, CONCLUSION AND RECOMMENDATION FAILURE TO PROPERLY ADMINISTER DORMANT ACCOUNTS The Center did not take appropriate action to ensure that individual dormant account balances in the Inmate Trust Fund were properly transferred to the General Revenue Fund (GRF). The Unified Code of Corrections (Code) (730 ILCS 5/3-4-3(b)) requires any money held in accounts of an inmate which are unclaimed one year after release to be transferred to the GRF. According to the Center’s accounting records, 100 inmate trust funds had a cash balance of $680, 34 accounts had $0 balances but owed outstanding debts, and 3 accounts had negative cash balances totaling $(16). The Center did not maintain documentation that it notified the Central Office about dormant accounts. Further, the Center had not requested the dormant accounts be transferred to the GRF. (Finding 1, pages 10-11) We recommended the Center take appropriate action to ensure the dormant balances are transferred to the GRF.
Department officials did not accept our finding and
recommendation. Officials responded that they had implemented policies and
procedures they felt were appropriate, and noted the statute is silent on the
Department’s ability to offset negative and positive account balances. In an auditors’ comment, we noted that the Center did not transfer dormant accounts totaling $680 to the GRF as required by the Unified Code of Corrections. The net negative balances are caused by the improper off-setting of one inmate’s positive cash balance against another inmate’s negative balance in the Inmate Trust Fund. Further, our auditors’ comment noted the Center has a fiduciary responsibility for the inmate accounts and should be evaluating each account within the Inmate Trust Fund individually for potential transfer to the GRF. AUDITORS’ OPINION We conducted a limited scope compliance examination of the Center as required by the Illinois State Auditing Act. Financial statements for the entire Department will be presented in the Central Office report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:PH:pp SPECIAL ASSISTANT AUDITORS Our Special Assistant Auditors for this engagement were Doehring, Winders, & Co. LLP. |