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REPORT DIGEST VIENNA CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT For the Two Years Ended: June 30, 2004 Summary of Findings: Total this audit 0 Total last audit 0 Repeated from last audit 0 Release Date:
April 21, 2005
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 Iles Park Plaza 740 E. Ash Street Springfield, IL 62703 (217) 782-6046 or TTY (888) 261-2887 This Report Digest is also
available on the worldwide web at http://www.state.il.us/auditor |
INTRODUCTION
There were no material findings of noncompliance disclosed by our tests. We commend the Center for maintaining an effective system of internal controls. AUDITORS’ OPINION We conducted a limited scope compliance attestation engagement 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. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:MKL:pp SPECIAL ASSISTANT AUDITORS Our special assistant auditors were Kyle E. McGinnis, CPA.
{Expenditures and Activity Measures are summarized on the reverse page.} |
ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA
CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE ATTESTATION ENGAGEMENT
For
The Two Years Ended June 30, 2004
|
EXPENDITURE STATISTICS |
FY 2004 |
FY 2003 |
FY 2002 |
|
! Total Expenditures (All Appropriated
Funds)...... |
$27,354,008 |
$27,705,556 |
$28,832,897 |
|
Personal
Services...................................................... % of Total Expenditures................................... Average No. of Employees............................... Average Salary Per Employee.......................... Student, member, and inmate Compensation ................... % of Total Expenditures............................................ |
$17,065,183 62.3% 353 $48,343 $257,052 0.90% |
$17,310,361 62.5% 342 $50,615 $265,893 0.96% |
$18,608,413 64.54% 417 $44,624 $205,508 0.71% |
|
Other Payroll
Costs (FICA, Retirement)..................... % of Total Expenditures................................... |
$3,609,104 13.1% |
$3,939,603 14.2% |
$4,226,019 14.66% |
|
Contractual
Services.................................................. % of Total Expenditures................................... |
$3,117,671 11.3% |
$3,032,479 10.9% |
$2,726,398 9.45% |
|
Commodities…......................................................... % of
Total Expenditures........................................ All Other
Items.......................................................... % of
Total Expenditures............................................ |
$3,024,109 11.0% $280,889 1.4% |
$2,885,217 10.4% $272,003 1.04% |
$2,807,160 9.74% $259,399 0.90% |
|
! Cost of Property and Equipment........................... |
$55,948,415 |
$53,883,688 |
$52,931,977 |
|
SELECTED ACTIVITY
MEASURES |
FY 2004 |
FY 2003 |
FY 2002 |
|
! Average Number
of Inmates..................................... |
1,590 |
1,595 |
1,148 |
|
! Ratio of
Correctional Officers to Inmates................... |
1/5.9 |
1/6.3 |
1/3.9 |
|
! Cost Per Year
Per Inmate......................................... |
$17,181 |
$17,353 |
$25,116 |
|
! Rated Inmate
Capacity.................................................. |
925 |
925 |
925 |
|
! Approximate Square Feet Per Inmate............................. |
38 |
39 |
100 |
|
CENTER WARDEN |
|
During Audit Period: Terry McCann (7/1/02
to 9/30/03), Jay Merchant (9/30/03 to 6/30/04) Currently: Jay Merchant |