REPORT DIGEST

PRISONER REVIEW BOARD

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2002

Summary of Findings:

Total this audit 1
Total last audit 2
Repeated from last audit 0

Release Date:
February 20, 2003

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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 Board did not file accurate or timely Quarterly Fixed Asset Reports with the Office of the Comptroller.

 

 

 

 

 

 

 

 

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

 

 

PRISONER REVIEW BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 2002
EXPENDITURE STATISTICS

FY 2002

FY 2001

FY 2000

Total Expenditures

$1,443,935

$1,436,573

$1,235,859

Personal Services
% of Total Expenditures
Average No. of Employees

$853,157
59.09%
26

$813,465
56.63%
27

$698,270
56.50%
23

Other Payroll Costs (FICA, Retirement) Retirement)
% of Total Expenditures

$187,019

12.95%

$177,224

12.34%

$150,733

12.20%

Contractual Services
% of Total Expenditures

$169,553
11.74%

$154,518
10.75%

$159,637
12.92%

Travel
% of Total Expenditures

$101,861
7.05%

$112,127
7.81%

$99,512
8.05%

All Other Items
% of Total Expenditures

$132,345
9.17%

$179,239
12.47

$127,707
10.33%

Cost of Property and Equipment

$663,996

$620,357

$592,857
SELECTED ACTIVITY MEASURES (unaudited)

FY 2002

FY 2001

FY 2000

CASE REVIEWS

ADULTS:
Parole Reviews
Mandatory Supervised Releases
Good Conduct Credit Reviews
All Others
Total Adult Considerations

 


345
30,210
6,018
14,853
51,426

 


316
24,675
5,919
14,435
45,345

 


370
24,718
6,446
9,264
40,798

JUVENILES:

Parole Reviews
Discharge Reviews
All Others
Total Juveniles Reviewed

 

1,954
336
1,806
4,096

 

1,753
256
2,059
4,068

 

1,754
465
1,975
4,194
AGENCY CHAIRMAN

During Audit Period: Anne R. Taylor
Currently: Anne R. Taylor
 

 

 

 

 

Inaccurate and untimely fixed asset reports submitted to the Office of the Comptroller

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

INACCURATE AND UNTIMELY REPORTING OF FIXED ASSETS

The Board filed inaccurate and untimely Quarterly Fixed Asset Reports. We noted the following:
  • Freight charges totaling $137 were not included as part of the total cost of 11 items.
  • Items were not added or deleted from the property records during the period when the property was received or transferred to the Department of Central Management Services.
  • Two of the eight Agency Report of Fixed Assets were filed 7 to 9 days late.
  • Four of 25 items were not properly tagged and one of those items was not placed on the property records.
  • Three items were placed on the property listing with the same tag number.(Finding 1, pages 8-9)

We recommended the Board comply with the Illinois Administrative Code and the State Property Control Act by ensuring all property under its jurisdiction is recorded accurately on its property records. In addition, we recommended the Board comply with SAMS requirements in the preparation of the Quarterly Fixed Asset Reports submitted to the Office of the Comptroller.

The Board concurred with the finding and responded it will work on its deficiencies and file C-15 reports in a timely manner.

The response to the recommendation was provided by Anne R. Taylor, Chairman.

AUDITORS’ OPINION

We conducted a compliance audit of the Prisoner Review Board as required by the Illinois State Auditing Act. The Board had no locally held funds or federal or State trust funds. Consequently, there were no financial statements requiring a financial audit leading to an opinion.

 

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WILLIAM G. HOLLAND, Auditor General

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AUDITORS ASSIGNED

This audit was performed by the staff of the Office of the Auditor General.