REPORT DIGEST

SHAWNEE CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 2
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

  • The Center understated cash receipts and cash payments by $56,080 on the fiscal year 2001 Illinois Department of Corrections Locally Held Fund Statement of Cash Flows for the Resident’s Commissary Fund.

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

ILLINOIS DEPARTMENT OF CORRECTIONS
SHAWNEE 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)

$31,546,223

$30,277,195

$29,020,696

Personal Services

% of Total Expenditures

Average No. of Employees

Average Salary Per Employee

Inmate Compensation

% of Total Expenditures

$18,600,249

58.96%

426

$43,663

$415,795

1.32%

$17,902,618

59.13%

427

$41,927

$414,099

1.37%

$17,484,747

60.25%

435

$40,195

$425,167

1.47%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,241,108

13.44%

$4,064,505

13.42%

$3,934,754

13.56%

Contractual Services

% of Total Expenditures

$4,605,464

14.60%

$4,118,474

13.60%

$3,799,637

13.09%

Commodities

% of Total Expenditures

All Other Items

% of Total Expenditures

$3,305,499

10.48%

$378,108

1.20%

$3,238,045

10.69%

$539,454

1.79%

$2,885,547

9.94%

$490,844

1.69%

Cost of Property and Equipment

$46,097,542

$45,927,092

$46,057,356
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000

Average Number of Inmates

1,955

1,973

1,945

Ratio of Correctional Officers to Inmates

1/6.1

1/6.2

1/6.1

Cost Per Year Per Inmate

$16,127

$15,283

$14,843

Rated Inmate Capacity

1,046

1,046

1,046

Approximate Square Feet Per Inmate

34

32

33
CENTER WARDEN(S)

During Audit Period: Mr. William Barham (7/1/00 – 11/1/00); Mr. Donald Young (From 11/1/00)
Currently: Mr. Donald Young
 

 

 

 

 

 

Cash receipts and cash payments of $56,080 were not reported

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

STATEMENT OF CASH FLOWS

The Center collected money from residents at the Resident’s Commissary for the sale of pre-stamped envelopes and postage meter sales and deposited the receipts into the Resident Commissary Fund. The funds collected were periodically remitted to the Resident Benefit Fund.

Cash receipts and cash payments of $56,080 for the postage sales were omitted from the Resident Commissary Fund - Statement of Cash Flows report for fiscal year 2001.

Center personnel stated that when the fiscal year 2001 reports were prepared they were unaware that these sales should be included on the Resident Commissary Fund Statement of Cash Flows report since the sales are reported as income on the Resident Benefit Fund.

We recommended the Center report cash received and remitted to the Resident Benefit Fund for postage as other cash received and other cash payments on the Resident Commissary Fund Statement of Cash Flows report. (Finding 1, page 10)

Center officials responded that they had implemented our recommendation and that training was received during fiscal year 2002, which clarified issues regarding the completion of the locally held funds reports.

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 Dycus, Bradley & Draves, p.c.