REPORT
DIGEST

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1998

Summary of Findings:

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

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 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 single audit of the entire Department. Financial statements for the Department will be presented in that report.

_____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:JTD:pp 

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were J. W. Boyle & Co., LTD.

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

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Funds)

Personal Services
% of Total Expenditures
Average No. of Employees
Average Salary Per Employee

Inmate Compensation (If Applicable)
% of Total Expenditures

Other Payroll Costs (FICA, Retirement)
% of Total Expenditures

Contractual Services
% of Total Expenditures

All Other Items
% of Total Expenditures

• Cost of Property and Equipment

$11,583,616

$7,815,353
67.5%
220
$35,524

$116,597
1.0%

$978,455
8.4%

$1,238,681
10.7%

$1,434,530
12.4%

$71,157,999

$4,427,386

$3,265,224
73.8%
94
$34,736

$116,896
2.6%

$401,337
9.1%

$293,836
6.6%

$350,093
7.9%

$9,274,273

$4,136,350

$2,975,444
71.9%
95
$31,320

$111,028
2.7%

$359,471
8.7 %

$343,962
8.3%

$345,445
8.4%

$8,617,196

FY 1998

FY 1997

FY 1996

226

194

192

1/ 1.03

1/ 2.70

1/ 2.63

$49,780

$22,399

$21,118

720

200

200

143

28

28