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REPORT DIGEST TAMMS CORRECTIONAL
CENTER LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended: June 30, 2004 Summary of Findings: Total this audit 1 Total last audit 0 Repeated from last audit 0 Release Date:
April 21, 2005
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 is also
available on the worldwide web at http://www.state.il.us/auditor |
SYNOPSIS
¨ Tamms Correctional Center did not maintain an adequate segregation of duties in several fiscal areas. {Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS DEPARTMENT OF CORRECTIONS
TAMMS
CORRECTIONAL CENTER
COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2004
|
EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002 |
|
! Total Expenditures (All
Funds)............................. |
$26,204,172 |
$26,783,052 |
$26,570,556 |
|
Personal
Services...................................................... % of Total Expenditures................................... Average No. of Employees............................... Average Salary Per Employee.......................... Inmate
Compensation..................................................... % of
Total Expenditures............................................ |
$17,292,374 66.0% 383 $45,150 $128,031 0.5% |
$17,667,629 66.0% 408 $43,303 $130,543 0.5% |
$17,439,864 65.6% 420 $41,523 $124,373 0.5% |
|
Other Payroll
Costs (FICA, Retirement)..................... % of Total Expenditures................................... |
$3,708,542 14.1% |
$4,070,670 15.2% |
$3,969,844 14.9% |
|
Contractual
Services.................................................. % of Total Expenditures................................... |
$3,658,561 14.0% |
$3,486,489 13.0% |
$3,510,925 13.2% |
|
All Other
Items......................................................... % of Total Expenditures................................... |
$1,416,664 5.4% |
$1,427,721 5.3% |
$1,525,550 5.8% |
|
! Cost of Property and
Equipment........................... |
$76,351,479 |
$76,314,599 |
$76,266,534 |
|
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2004 |
FY 2003 |
FY 2002 |
|
! Average Number
of Inmates..................................... |
458 |
456 |
449 |
|
! Ratio of
Correctional Officers to Inmates................... |
1 to 1.7 |
1 to 1.7 |
1 to 1.4 |
|
! Cost Per Year
Per Inmate......................................... |
$57,017 |
$58,678 |
$59,058 |
|
! Rated Inmate
Capacity.................................................. |
700 |
700 |
700 |
|
! Approximate
Square Feet Per Inmate............................. |
100 |
102 |
101 |
|
CENTER WARDEN(S) |
|
During Audit Period: Mr. George Welborn (7/1/02-9/30/02); Mr.
Charles Hinsley (10/1/02-5/31/04); Mr. Shelton Frey (6/1/04-6/30/04) Currently: Mr. Shelton Frey |
|
The
individual responsible for the Residents’ Commissary inventory also has
physical custody of the assets
The
individual responsible for preparing deposits for the locally held funds also
reconciles these same accounts
|
FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
SEGREGATION OF DUTIES NEED TO BE IMPROVED Tamms Correctional Center did not maintain an adequate segregation of duties in several fiscal areas.
Our review of existing policies and procedures revealed the following inadequate segregation of duties: · The individual responsible for performing the inventory for the locally held Residents’ Commissary Fund was also assigned the duty of physical custody of the commodities. The Center’s locally held residents’ commissary fund inventory totaled $3,043 in fiscal year 2003 and $3,804 in fiscal year 2004. · The individual responsible for receiving cash and preparing deposits for the locally held funds also reconciled these same funds. The Centers’ locally held fund cash receipts totaled $226,078 in fiscal year 2003 and $220,104 in fiscal year 2004. Illinois Department of Corrections Administrative Directive 02.40.101 prohibits individuals from reconciling locally held funds, having related record keeping functions and also having custody of cash. Sound internal control procedures require duties be segregated in order to safeguard assets and provide appropriate checks and balances. Persons who have access to cash and other assets should not also be responsible for maintaining or reconciling the books and records. Center officials stated these duties
were assigned to the same individual as a result of staff shortages. (Finding 1, pages 9-10)
We recommended these duties be adequately segregated in accordance with the Illinois Department of Correction’s Administrative Directives and sound internal control policies and procedures. Center officials indicated that our recommendations have been implemented with the duties reassigned in compliance with the Department’s Administrative Directives. AUDITORS'
REPORT We conducted a limited scope
compliance examination 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 audit report. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JAF:pp SPECIAL
ASSISTANT AUDITORS Our special assistant
auditors for this examination were Martin & Shadid CPAs, P.C. |