Illinois Department of Corrections Western Illinois Correctional Center 2002 Audit

REPORT DIGEST

DEPARTMENT OF CORRECTIONS
WESTERN ILLINOIS CORRECTIONAL CENTER

LIMITED SCOPE
COMPLIANCE AUDIT

For the Two Years Ended:
June 30, 2002

Summary of Findings:

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

Release Date:
April 23, 2003

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 obtain additional collateral for uninsured account balances.

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

ILLINOIS DEPARTMENT OF CORRECTIONS
WESTERN ILLINOIS CORRECTIONAL CENTER
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002

EXPENDITURE STATISTICS	FY 2002	FY 2001	FY 2000
Total Expenditures (All Appropriated Funds)	$30,991,102	$30,653,706	$29,589,538
Personal Services % of Total Expenditures Average No. of Employees Average Salary Per Employee Inmate Compensation % of Total Expenditures	$18,582,207 59.96% 427 $43,518 $361,245 1.17%	$18,114,173 59.09% 431 $42,028 $413,236 1.35%	$17,644,226 59.63% 451 $39,122 $400,527 1.35%
Other Payroll Costs (FICA, Retirement) % of Total Expenditures	$4,239,911 13.68%	$4,132,709 13.48%	$3,979,002 13.45%
Contractual Services % of Total Expenditures	$4,660,876 15.04%	$4,802,593 15.67%	$4,121,636 13.93%
All Other Items % of Total Expenditures	$3,146,863 10.15%	$3,190,995 10.41%	$3,444,147 11.64%
Cost of Property and Equipment	$52,150,350	$51,829,508	$51,658,988

SELECTED ACTIVITY MEASURES	FY 2002	FY 2001	FY 2000
Average Number of Inmates	2,024	2,101	2,051
Ratio of Correctional Officers to Inmates	1/7.39	1/7.75	1/7.22
Cost Per Year Per Inmate	$15,285	$14,540	$14,389
Rated Inmate Capacity	1,102	1,102	1,102
Approximate Square Feet Per Inmate	33	31	31

CENTER WARDEN(S)

During Audit Period: William E. Boyd (7-1-00 to 6-15-01), Dennis K. Hockaday (6-16-01 to 9-30-02)
Currently: Kevin L. Winters

Additional collateral was not obtained

INTRODUCTION

The Western Illinois Correctional Center, Mt. Sterling, Illinois, is a Level 2 secure medium correctional facility located in Brown County, in west central Illinois. The Center was established in 1989 and also operates the Clayton Work Camp, a level 7 low minimum security facility.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

BANK BALANCES EXCEEDED FEDERAL DEPOSIT INSURANCE COVERAGE

The Center did not obtain additional collateral for uninsured account balances.

The total bank balance of the Residents' Benefit and the Employees' Benefit Funds exceeded the amount of federal deposit insurance coverage by $51,218 and $1,453 at June 30, 2002 and 2001, respectively. No additional collateral was obtained for the funds at these times. (Finding 1, page 11)

We recommended the Center routinely monitor local fund account balances and ensure that balances which exceed the amount of federal deposit insurance coverage area adequately collateralized.

The Center accepted the finding and responded that proper collateralization was requested and received in September, 2002. The Center also stated that monthly bank statements would be reviewed more regularly to monitor this in the future.

AUDITORS’ OPINION

We conducted a limited scope 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 entire Department will be presented in the Department's audit report.

____________________________________

WILLIAM G. HOLLAND, Auditor General

WGH:LKW:pp

SPECIAL ASSISTANT AUDITORS

Our Special Assistant Auditors for this audit were Striegel Knobloch & Company, L.L.C.