REPORT DIGEST
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE
COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 2002, and the
Close-Out Period through
October 15, 2002
Summary of Findings:
Total this audit 0
Total last audit 0
Repeated from last audit 0
Release Date:
April 23, 2003
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
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
This is the final audit of Sheridan Correctional Center because the facility was closed on October 15, 2002. There were no material findings of noncompliance disclosed during our audit tests. We commend the Center for maintaining an effective system of internal controls.
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 entire Department will be presented in that report.
Our audit of the close-out period, July 1, 2002 through October 15, 2002, included more limited audit procedures. The fiscal year 2003 expenditures will be included in the scope of the FY 2003 audit of the Department’s General Office.
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WILLIAM G. HOLLAND, Auditor General
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SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Benford Brown & Associates.
{Expenditures and Activity Measures are summarized on the reverse page.}