REPORT DIGEST

VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002

Summary of Findings:

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

Release Date:
April 23, 2003

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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

 

  • An employee's retirement lump sum payment for vacation was overstated 58 hours resulting in an overpayment of $2,137.

 

 

 

 

 

 

 

 

 

 

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

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002
EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000

Total Expenditures (All Appropriated Funds)

$34,145,832

$33,153,509

$31,804,849

Personal Services

% of Total Expenditures

$21,968,437

64.3%

$21,025,916

63.4%

$20,280,119

63.8%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,965,148

14.6%

$4,784,423

14.4%

$4,558,208

14.3%

Average No. of Employees

Average Salary Per Employee

496

$44,291

500

$42,052

502

$40,399

Inmate Compensation (If Applicable)

% of Total Expenditures

$386,694

1.1%

$392,238

1.2%

$387,835

1.2%

Contractual Services

% of Total Expenditures

$3,810,985

11.2%

$3,864,111

11.7%

$3,561,681

11.2%

All Other Items

% of Total Expenditures

$3,014,568

8.8%

$3,086,821

9.3%

$3,017,006

9.5%

Cost of Property and Equipment

$26,201,195

$22,989,141

$22,564,142
SELECTED ACTIVITY MEASURES

FY 2002

FY 2001

FY 2000
Average Number of Inmates

1,444

1,404

1,434
Ratio of Correctional Officers to Inmates

1/4.0

1/3.9

1/4.0
Cost Per Year Per Inmate

$23,609

$23,559

$22,144
Rated Inmate Capacity

1,100

1,100

1,100
Approximate Square Feet Per Inmate:

29

31

31
CENTER WARDEN(S)
During Audit Period: Tom Robinson (7/00 - 6/02), J.D. Vieregge (current)
Currently: J.D. Vieregge

 

 

 

 

A retirement lump sum payment for vacation was overstated 58 hours resulting in an overpayment of $2,137

 

 

 

FINDINGS, CONCLUSIONS, AND

RECOMMENDATIONS

INCORRECT TERMINATION PAY

The Center incorrectly paid 58 hours of vacation time to an employee retiring in fiscal year 2002, resulting in an overpayment of $2,137. The employee’s time sheet claimed 58 hours in vacation request denials; however, no documentation was maintained supporting the denials and the employee was not part of a bargaining unit which allowed the accumulation of vacation denial time.

The Department’s Administrative Directives allow employees represented by bargaining units to accumulate vacation time for liquidation pay when certain criteria are met. The Directives, however, do not extend this benefit to merit compensation employees. The Directives also require that timekeeping records be maintained at the work site for a minimum of two years. (Finding 1, pages 10-11)

We recommended the Center comply with the Department’s Administrative Directives for timekeeping and perform supervisory reviews of documentation maintained for vacation denial time before carrying the time forward to a new year. We also recommended the Center seek reimbursement of the overpayment.

The Center accepted our recommendation and responded it will seek reimbursement of the overpayment.

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

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SPECIAL ASSISTANT AUDITORS

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