REPORT DIGEST

TAYLORVILLE CORRECTIONAL CENTER

LIMITED SCOPE

COMPLIANCE EXAMINATION

For the Two Years Ended:

June 30, 2006

Summary of Findings:

Total this audit                          0

Total last audit                          0

Repeated from last audit           0

Release Date:

June 20, 2007

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 and Full Report are also available on

the worldwide web at

http://www.auditor.illinois.gov

INTRODUCTION

      There were no material findings of noncompliance disclosed by our attestation testing.  We commend the Center for maintaining an effective system of internal controls.

AUDITORS’ OPINION

      We conducted a limited scope compliance attestation 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 report.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:JMO:pp

AUDITORS ASSIGNED

      Our special assistant auditors were E. C. Ortiz & Co., Certified Public Accountants.

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

EXPENDITURE STATISTICS

FY 2006

FY 2005

FY 2004

Total Expenditures (All Appropriated Funds)........

$20,701,128

$21,697,809

$20,869,508

     Personal Services...........................................

         % of Total Expenditures.........................

         Average No. of Employees....................

         Average Salary Per Employee................

     Inmate Compensation..........................................

         % of Total Expenditures..................................

$12,651,805

61.11%

247

$51,222

$240,398

1.16%

$12,639,197

58.25%

248

$50,965

$238,096

1.10%

$12,321,136

59.04%

293

$42,052

$259,203

1.24%

     Other Payroll Costs (FICA, Retirement)...........

         % of Total Expenditures.........................

$2,081,616

10.06%

$2,893,533

13.34%

$2,651,075

12.70%

     Contractual Services.......................................

         % of Total Expenditures.........................

$4,365,391

21.09%

$4,610,874

21.25%

$4,133,696

19.81%

     Commodities…………………………………..

$1,235,680

$1,187,251

$1,318,637

         % of Total Expenditures………………..

5.97%

5.47%

6.32%

     All Other Items...............................................

         % of Total Expenditures.........................

$126,238

.61%

$128,858

.59%

$185,761

.89%

Cost of Property and Equipment.....................

$26,237,963

$26,268,231

$26,419,761

SELECTED ACTIVITY MEASURES (Not Examined)

FY 2006

FY 2005

FY 2004

Average Number of Inmates...........................

1,172

1,162

1,185

Ratio of Correctional Officers to Inmates................

1/6.4

1/6.2

1/5.8

Cost Per Year Per Inmate..............................

$17,655

$18,673

$17,583

Rated Inmate Capacity...............................................

600

600

600

Approximate Square Feet Per Inmate................

29

29

29

CENTER WARDEN

     During Audit Period:  Mr. Gregory Sims

     Currently:  Mr. Gregory Sims