REPORT
DIGEST

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

Summary of Findings:

INTRODUCTION

There were no material findings of noncompliance disclosed by our audit tests. We commend the Center for its efforts in maintaining an effective system of internal controls.

AUDITORS' OPINION

We conducted a compliance audit of the Center as required by the Illinois State Auditing Act. We also performed certain agreed-procedures with respect to the accounting records of the Center to assist our single audit of the entire Department of Corrections. Financial statements for the Department will be presented in the single 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.

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

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Appropriated 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

$27,325,386

$18,438,999
67.4%
507
$36,389

$380,145
1.4%

$2,282,764
8.4%

$2,833,563
10.4%

$3,389,915
12.4%

$21,794,573

$25,655,289

$17,217,602
67.1%
507
$33,958

$330,573
1.3%

$2,116,620
8.3%

$2,776,554
10.8%

$3,213,940
12.5%

$21,672,384

$19,444,294

$12,939,916
66.6%
355
$36,450

$229,418
1.2%

$1,560,027
8.0 %

$2,513,132
12.9%

$2,201,801
11.3%

$20,581,627

FY 1998

FY 1997

FY 1996

1,449

1,253

1,158

1/ 4.15

1/ 4.09

1/ 5.46

$18,678

$20,273

$16,766

900

950

804

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