REPORT DIGEST

VIENNA CORRECTIONAL CENTER

COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2000

Summary of Findings:

Total this audit 1
Total last audit 3
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 Center did not have adequate procedures in force to ensure the accurate reporting of meals served to inmates. Failure to ensure accurate meal counts significantly understated Federal reimbursements from the Federal School Breakfast and National School Lunch Program. The loss for FY 2000 was estimated to be $4,959.

 

 

 

 

 

 

 

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

 

 

 

 

ILLINOIS DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Year Ended June 30, 2000

EXPENDITURE STATISTICS

FY 2000

FY 1999

FY 1998

Total Expenditures (All Appropriated Funds)

$28,182,560

$25,972,133

$23,762,536

Personal Services

% of Total Expenditures
Average No. of Employees
Average Salary Per Employee
Inmate Compensation
% of Total Expenditures

$17,884,498

63.46%
435
$41,114
$244,043
.87%

$16,866,168

64.94%
427
$39,499
$245,821
.95%

$15,893,820

66.89%
419
$37,933
$230,881
.97%

Other Payroll Costs (FICA, Retirement)

% of Total Expenditures

$4,018,499

14.26%

$2,852,826

10.98%

$1,985,000

8.35%

Contractual Services

% of Total Expenditures

$2,559,703

9.08%

$2,496,880

9.61%

$2,302,923

9.69%

Commodities…
% of Total Expenditures
All Other Items

% of Total Expenditures

$3,050,420

10.82%

$425,397

1.51%

$3,139,650

12.09%

$370,788

1.43%

$2,946,874

12.40%

$403,038

1.70%

Cost of Property and Equipment

$45,908,624

$42,907,261

$37,976,158
SELECTED ACTIVITY MEASURES

FY 2000

FY 1999

FY 1998

Average Number of Inmates

1,372

1,519

1,400

Ratio of Correctional Officers to Inmates

1/5.5

1/6.2

1/5.8

Cost Per Year Per Inmate

$20,449

$17,040

$16,865

Rated Inmate Capacity

925

925

925

Approximate Square Feet Per Inmate

48

42

38
CENTER WARDEN

During Audit Period: Richard McVicar (7/1/98 – 5/16/99), Vacant (5/17/99 - 9/15/99), William Barham (9/16/99 – 3/16/00)
Currently: Terry McCann (From 3/16/00)
 

 

 

 

 

 

 

 

 

 

 

 

Federal meal reimbursements were likely understated by $4,959 in FY 2000.

 

 

INTRODUCTION

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. Financial statements for the Department will be presented in that report.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

FEDERAL MEAL REIMBURSEMENTS UNDERSTATED

The Center did not have adequate procedures in force to ensure the accurate reporting of meals served to inmates.

Meals reported as eligible for reimbursement in the Federal School Breakfast and National School Lunch Programs for fiscal year 2000 were significantly less than the prior year. During fiscal year 2000 we discovered that approximately 39% of the inmates eligible for federal meal reimbursement eat breakfast daily in the dining hall and 32% eat lunch. Applying these percentages to the monthly report of eligible inmates we found two months where the percentages fell to less than 9% for breakfast and less than 15% for lunch. This resulted in an understatement of approximately 2,048 breakfasts and 1,144 lunches. Based on the meal reimbursement rates, reimbursements were likely understated by $4,959. (Finding 00-1, page 8-9)

We recommended that the Center improve procedures over meal counts to ensure accurate reporting.

The Agency accepted our recommendation and stated the Center will be working with the Central Office to improve the meal counting procedures and controls.

_____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Kyle E. McGinnis, CPA.