REPORT DIGEST

VANDALIA CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 0
Repeated from last audit 0

Release Date:
April 10, 2001

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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 TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

 

 

SYNOPSIS

 

  • The Vandalia Work Camp received supplies valued at approximately $14,245 through a barter system from donations received from entities using its work crew services.

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Appropriated Funds)

$31,804,849

$29,221,461

$27,325,386

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation (If Applicable)
% of Total Expenditures

$20,280,119

63.8%
502
$40,399
$387,835
1.2%

$19,303,945

66.0%
506
$38,150
$379,341
1.3%

$18,438,999

67.4%
507
$36,389
$380,145
1.4%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,558,208

14.3%

$3,264,466

11.2%

$2,282,764

8.4%

Contractual Services

% of Total Expenditures

$3,561,681

11.2%

$3,058,816

10.5%

$2,833,563

10.4%

All Other Items

% of Total Expenditures

$3,017,006

9.5%

$3,214,893

11.0%

$3,389,915

12.4%

Cost of Property and Equipment

$22,564,142

$22,113,341

$21,794,573

SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,434

1,440

1,449

Ratio of Correctional Officers to Inmates

1/4.7

1/4.8

1/4.7

Cost Per Year Per Inmate

$22,144

$20,079

$18,678

Rated Inmate Capacity: Prison

1,100

1,100

900

Approximate Square Feet Per Inmate: Prison

31

30

29

CENTER WARDEN(S)

During Audit Period: Michael W. Baker (7/1/98 - 5/31/99); Edward Bowen (6/1/99 - 6/30/99: Tom Robinson (7/1/99 - 6/30/00)
Currently: Tom Robinson


 

 

 

 

 

 

 

The Vandalia Work Camp received supplies valued at approximately $14,245 through a barter system from donations received from entities receiving its services

 

 

 

 

FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

WORK CAMP SUPPLIES RECEIVED THROUGH BARTER SYSTEM

The Vandalia Work Camp has approximately 400 male inmates of which nearly 260 go outside the Center’s grounds to provide services to governmental, charitable and other nonprofit organizations. The Camp received supplies valued at approximately $14,245 through a barter system funded with donations from entities receiving services from work camp crews.

Center personnel verbally communicated to eligible entities that donations help provide the equipment and supplies necessary for community services. As a result, about one-third of all non-State entities for whom work was performed donated cash or equipment. Entities remitted donations to a donation fund, maintained by a local business for the Center. The Center would then order supplies from the business based on the amounts in the donation fund. Altogether, $12,640 was remitted to the donation fund and $1,605 in donations were made directly to the Center. The accounting records of the Center did not record the donated revenue for either type of donation or the value of the expenditures, which in total represented $14,245. (Finding 1, page 8)

We recommended the Center obtain specific guidance and authority from the Central Office for accepting donations for work camp services, including consideration of formally establishing a locally held fund for donations and not involving work camp personnel in the donation process. The Center accepted our recommendation and responded it will seek additional guidance from the Central Office.

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 of Corrections. Financial statements for the Department will be presented in a separate audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:KMC:pp

SPECIAL ASSISTANT AUDITORS

Our special assistant auditors for this audit were West & Company, L.L.C.