INADEQUATE COMPUTER DISASTER RECOVERY PLAN FOR THE FACTS SYSTEM
The Center did not have an adequate disaster recovery plan related to its FACTS
system (an automated accounting system used to record receipts and disbursements for
inmate trust funds). .
In June 2000, the Center had a power outage. At the time, the Business Office staff was
processing checks. After power was restored, the system did not record the previous
processed checks. This resulted in several conditions: 1) duplicate checks were issued; 2)
checks cleared the bank with different amounts than recorded on the Center’s
accounting records; and 3) an inability to reconcile bank statements to the Center’s
General Ledger.
Center management stated that staff did not realize the system issued duplicate checks
until after distribution and the system failed to recover necessary data after the power
loss. (Finding 1, pages 10-11)
We recommended the Center continue to identify duplicate checks and reconcile bank
statements to Center records. We also recommended using adequate disaster recovery plans
to protect against duplicate checks.
Center officials stated the recommendation had been partially implemented and the FACTS
system would be updated to prevent recovery errors.
INADEQUATE CONTROLS FOR OPERATIONS OF AUTOMOBILE EXPENDITURES
The Center had inadequate controls over automobile expenditures.
The Center paid for repairs to six State vehicles that were not assigned to the Center
or its personnel. The use of Stateville appropriations to pay for vehicles assigned to
other correctional centers was unauthorized. (Finding 3, page 13)
We recommended the Center implement controls to ensure expenditures are in conformance
with authorized appropriations. Center management
In November 1998, the Center started to deposit receipts, from vending machine sales to
employees, into the Employees’ Benefit Fund Employee Benefit Fund. However Department
Administrative Directive 02.44.110A-J requires a correctional center to report sales from
vending machines within an income statement for a commissary fund.
When the Center purchased goods for resale to employees, it did not comply with the
Illinois procurement Code. The Procurement Code 30 ILCS 500/20-5 required the Center to
use competitive bids because the purchase of goods amounted to $94,992 in Fiscal Year 1999
and $151,615 in Fiscal Year 2000.
The Center’s controls over vending machine operations were inadequate. For
example, the Center used a debit card system in which employees must first buy a debit
card in order to purchase items from the vending machines. We found the debit card machine
did not record the cash put into the machine although it had this capability. In effect,
the Center had no data on the amount of cash put into the machine or the outstanding debit
cards in circulation. In addition, the Center did not record the inventory purchased from
vendors and therefore could not accurately account for the vending machine inventory.
(Finding 1, Page 9)
We recommended the Center implement adequate controls to safeguard State monies, ensure
accurate accounting records, and comply with State laws and Department directives. Center
officials accepted the recommendation.
AUDITORS’ OPINION
We conducted a 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.
___________________________________
WILLIAM G. HOLLAND, Auditor General
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SPECIAL ASSISTANT AUDITORS
Our Special Assistant Auditors for this audit were DeRaimo, Hillger & Ripp,
CPAs.
