REPORT DIGEST

PRISONER REVIEW
BOARD

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1998

Summary of Findings:

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



Release Date:
March 10, 1999


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

  • Contracts were not always approved prior to performance by the contractor.

 

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


PRISONER REVIEW BOARD
COMPLIANCE AUDIT
For The Two Years Ended June 30, 1998

EXPENDITURE STATISTICS

FY 1998

FY 1997

FY 1996

  • Total Expenditures

    Personal Services
    % of Total Expenditures
    Average No. of Employees
    Other Payroll Costs (FICA, Retirement)
    % of Total Expenditures
    Contractual Services
    % of Total Expenditures
    Travel
    % of Total Expenditures
    All Other Items
    % of Total Expenditures

  • Property and Equipment (at cost)

$1,081,505

$603,350
55.79%
20
$107,727
9.96%
$160,375
14.83%
$84,973
7.85%
$125,080
11.57%

$471,629

$1,031,468

$562,956
54.58%
20
$96,916
9.40%
$152,902
14.82%
$82,652
8.01%
$136,042
13.19%

$469,726

$915,891

$505,661
55.21%
19
$85,402
9.32%
$131,290
14.33%
$92,671
10.12%
$100,867
11.02%

$395,513

SELECTED ACTIVITY MEASURES

FY 1998

FY 1997

FY 1996

CASE REVIEWS
  • ADULTS:
    Parole Reviews
    Mandatory Supervised Releases
    Good Conduct Credit Reviews
    All Others
    Total Adult Considerations
  • JUVENILES:
    Parole Reviews
    Discharge Reviews
    All Others
    Total Juveniles Reviewed




434
22,529
4,581
8,418
35,962

1,878
651
1,460
3,989




484
21,158
4,834
7,588
34,064

1,739
542
1,203
3,484




536
22,006
4,640
7,506
34,688

1,362
731
1,200
3,293

AGENCY CHAIRMAN
During Audit Period: James K. Williams
Currently: James K. Williams






Contracts were not approved prior to performance by the contractor

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

UNTIMELY APPROVAL OF CONTRACTS
 
The Board did not approve contracts for goods and services in a timely manner. Seven of 19 (37%) of contracts tested were not approved prior to performance by the contractor. Goods and services were provided 1 to 17 days prior to the contract approval date.
 
We recommended the Board implement controls to ensure contracts are approved prior to delivery of goods or services. (Finding 98-1, page 12)
 
The Board concurred with this finding and stated the fiscal department will begin the contract process one-month earlier to ensure continuity of the Board's contracts.
 
Response to the recommendation was provided by James K. Williams, 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.
 

___________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:GSR:pp
 

SPECIAL ASSISTANT AUDITORS

Jack Robertson & Co. were our special assistant auditors for this audit.