REPORT DIGEST THOMSON CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 2 Total last audit 0 Repeated from last audit 0 Release Date: August 6, 2009 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 TTY (888) 261-2887 This Report Digest and Full Report are also available on the worldwide web at http://www.auditor.illinois.gov

SYNOPSIS ¨ There was a lack of segregation of duties over Residents’ Trust Fund. ¨ The Center did not maintain adequate equipment records. {Financial Information and Activity Measures are summarized on the reverse page.}

ILLINOIS DEPARTMENT OF CORRECTIONS

THOMSON CORRECTIONAL CENTER

LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT

For The Two Years Ended June 30, 2008

EXPENDITURE STATISTICS	FY 2008	FY 2007
Total Expenditures (All Appropriated Funds).........	$6,307,564	$5,145,288
Personal Services.............................................. % of Total Expenditures........................... Average No. of Employees....................... Average Salary Per Employee.................. Student, Member and Inmate Compensation............ % of Total Expenditures....................................	$3,855,170 61.1% 77 $50,067 $64,030 1.0%	$3,168,458 61.6% 72 $44,006 $48,120 0.9%
Other Payroll Costs (FICA, Retirement)............. % of Total Expenditures...........................	$923,501 14.6%	$599,996 11.7%
Contractual Services......................................... % of Total Expenditures........................... Commodities………………………………....... % of Total Expenditures…………….......	$1,002,180 15.9% $324,737 5.2%	$856,403 16.6% $309,013 6.0%
All Other Items................................................ % of Total Expenditures...........................	$137,946 2.2%	$163,298 3.2%
Cost of Property and Equipment...................	$123,428,267	$122,012,646
SELECTED ACTIVITY MEASURES (NOT EXAMINED)	FY 2008	FY 2007
.... Average Number of Inmates..............................	144	134
.... Ratio of Correctional Officers to Inmates...........	1 / 2.53	1 / 2.58
.... Cost Per Year Per Inmate.................................	$43,800	$38,079
.... Rated Resident Capacity.....................................	200	200
.... Approximate Square Feet Per Inmate..................	17	16
CENTER WARDEN (S)
During Audit Period: Frank Shaw Currently: Frank Shaw

Lack of segregation of duties over Residents’ Trust Fund The Center did not maintain adequate equipment records

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS This was the initial compliance examination of the Thomson Correctional Center. At the time of this examination, only the minimum-security portion of the Center was occupied (capacity 200). The maximum security portion of the Center, comprised of 1,600 cells spread throughout eight cell houses, was unoccupied. INADEQUATE SEGREGATION OF DUTIES The Thomson Correctional Center (Center) did not maintain adequate segregation of duties over Residents’ Trust Fund. This Fund received $328,849 and disbursed $311,127 during the period July 1, 2006 to June 30, 2008. During testing, we noted that an Account Technician I both writes checks and reconciles the Residents’ Trust Fund. This is a segregation of duties internal control weakness. (Finding 1, page 10) We recommended the Center properly segregate duties. Agency officials stated the recommendation had been implemented and that the exceptions noted were errors due to staff limitations and reassignment. NEED TO IMPROVE EQUIPMENT RECORDS The Center did not maintain adequate equipment records. The Center did not have capital asset reporting records for seven of 24 (29%) monthly Property by Location reports nor supporting documentation for approval of all equipment transfers from other Agencies. (Finding 2, page 11) We recommended the Center adhere to requirements for maintenance of equipment records. Agency officials stated the recommendation was implemented and the exceptions noted were due to the initial startup phase of the facility. AUDITORS’ OPINION We conducted a limited scope compliance attestation examination of the Center as required by the Illinois State Auditing Act. Financial statements for the entire Department will be presented in the Central Office report. _____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:KMC:drh SPECIAL ASSISTANT AUDITORS Our special assistant auditors for this engagement were Hill Taylor, LLC.