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