STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
Performed as Special Assistant Auditors
For the Auditor General, State of Illinois

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006

TABLE OF CONTENTS
Page
Center Officials
Management Assertion Letter
Compliance Report
Summary
Accountants’ Report
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)
1

2
3
4-5

6-9
10-15
16

17
18-19
20
21
22-24
25
26
27-30
31
32

33-34
35
35-36
36-37
37
38
38
39
40
41

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006

CENTER OFFICIALS

Warden
06/01/06 – Present
07/01/04 – 05/31/06

Mr. Roy Bradford
Mr. Gregory Lambert

Assistant Warden - Programs
Current

Ms. Julie Wilkerson

Assistant Warden - Operations
06/01/06 – Present
07/01/04 – 05/31/06

Mr. Robert Hilliard
Mr. Roy Bradford

Business Office Administrator
Current

Mr. Brent Finley

The Center is located at:
Big Muddy River Correctional Center
251 North Highway 37
Ina, Illinois 62846

2

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006

COMPLIANCE REPORT

SUMMARY
The limited scope compliance testing performed during this examination was conducted in
accordance with Government Auditing Standards and in accordance with the Illinois State
Auditing Act.
ACCOUNTANTS’ REPORT
The Independent Accountants’ Report on State Compliance, on Internal Control Over
Compliance and on Supplementary Information for State Compliance Purposes relates only to
those chapters of the “Audit Guide for Performing Financial Audits and Compliance Attestation
Engagements of Illinois State Agencies” (Audit Guide) which are identified in the report as
having compliance testing performed.
SUMMARY OF FINDINGS
Number of
Findings
Repeated findings
Prior recommendations implemented
or not repeated

This Report
3
1

Prior Report
2
0

1

4

Details of findings are presented in a separately tabbed report section.
SCHEDULE OF FINDINGS
CURRENT FINDINGS
Item No.

Page

Description

06-1
06-2
06-3

10-11
12-13
14-15

Inadequate Controls Over Inventory
Surplus Inventory
Inaccurate Property Reporting

PRIOR FINDINGS NOT REPEATED
06-4

16

Improper Bidding Procedures
4

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006

EXIT CONFERENCE

Center management waived having an exit conference in a letter dated November 8, 2006.
Responses to the recommendations were provided in a letter contained in an electronic message
received November 27, 2006.

5

Our limited scope compliance examination of the Center was limited to the following areas of the
Audit Guide:
Chapter 8 – Personal Services Expenditures
Chapter 9 – Contractual Services Expenditures
Chapter 11 – Commodities Expenditures
Chapter 18 – Appropriations, Transfers and Expenditures
Chapter 22 – Review of Agency Functions and Planning Program
Chapter 30 – Auditing Compliance With Agency Specific Statutory Mandates
The areas of the Audit Guide not examined at the Center have had procedures performed on a
Department-wide basis through the compliance examination of the Department’s General Office,
and accordingly, any findings from the results of those procedures have been included in the
Department of Corrections – General Office compliance report. We have also performed certain
procedures with respect to the accounting records of the Center to assist in the performance of the
Auditor General’s financial statement audit of the entire Department of Corrections for the year
ended June 30, 2006. The results of these additional procedures have been communicated to the
Department of Corrections – General Office auditors.
Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants; the standards applicable to attestation
engagements contained in Government Auditing Standards issued by the Comptroller General of the
United States; the Illinois State Auditing Act (Act); and the Audit Guide as adopted by the Auditor
General pursuant to the Act; and, accordingly, included examining, on a test basis, evidence about
the State of Illinois Department of Corrections – Big Muddy River Correctional Center’s
compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our examination provides a reasonable basis for
our opinion. Our examination does not provide a legal determination on the State of Illinois
Department of Corrections – Big Muddy River Correctional Center’s compliance with specified
requirements.
In our opinion, the State of Illinois Department of Corrections – Big Muddy River Correction
Center complied, in all material respects, with the aforementioned requirements during the two
years ended June 30, 2006. However, the results of our procedures disclosed instances of
noncompliance with those requirements, which are required to be reported in accordance with
criteria established by the Audit Guide, issued by the Illinois Office of the Auditor General and
which are described in the accompanying Schedule of Findings as findings 06-1, 06-2, and 06-3.
As required by the Audit Guide, immaterial findings relating to instances of noncompliance
excluded from this report have been reported in a separate letter to your office.

Internal Control
The management of the State of Illinois Department of Corrections – Big Muddy River Correctional
Center is responsible for establishing and maintaining effective internal control over compliance
with the requirements of laws and regulations. In planning and performing our limited scope
compliance examination, we considered the State of Illinois Department of Corrections – Big
7

Muddy River Correctional Center’s internal control over compliance with the
aforementioned requirements in order to determine our examination procedures for the purpose of
expressing our opinion on compliance and to test and report on internal control over compliance in
accordance with the Audit Guide, issued by the Illinois Office of the Auditor General. We have also
performed certain procedures with respect to the accounting records of the Center to assist in the
performance of the Auditor General’s financial statement audit of the entire Department of
Corrections for the year ended June 30, 2006. The results of these additional procedures have been
communicated to the Department of Corrections – General Office auditors.
We noted certain matters involving internal control over compliance and its operation that we
consider to be reportable conditions. Reportable conditions involve matters coming to our
attention relating to significant deficiencies in the design or operation of the internal control over
compliance that, in our judgment, could adversely affect the State of Illinois Department of
Corrections – Big Muddy River Correctional Center’s ability to comply with one or more of the
aforementioned requirements. A reportable condition is described in the accompanying schedule
of State findings as finding 06-1.
A material weakness is a condition in which the design or operation of one or more internal
control components does not reduce to a relatively low level the risk that noncompliance with
applicable requirements of laws and regulations that would be material in relation to one or more
of the aforementioned requirements being examined may occur and not be detected within a
timely period by employees in the normal course of performing their assigned functions. Our
consideration of internal control over compliance would not necessarily disclose all matters in
internal control that might be reportable conditions, and, accordingly, would not necessarily
disclose all reportable conditions that are also considered to be material weaknesses. However,
of the reportable conditions described above, we consider finding 06-1 to be a material
weakness. Additionally, the results of our procedures disclosed other deficiencies in internal
control, which are required to be reported in accordance with criteria established by the Audit
Guide issued by the Illinois Office of the Auditor General and which are described in the
schedule of State findings as findings 06-2 and 06-3.
As required by the Audit Guide, immaterial findings relating to internal control deficiencies
excluded from this report have been reported in a separate letter to your office.

Supplementary Information for State Compliance Purposes
Our examination was conducted for the purpose of forming an opinion on compliance with the
requirements listed in the first paragraph of this report. The accompanying supplementary
information as listed in the table of contents as Supplementary Information for State Compliance
Purposes is presented for purposes of additional analysis. We have applied certain limited
procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and
2005 Supplementary Information for State Compliance Purposes, except for information on the
Comparative Schedule of Cash Receipts and Deposits, Schedule of Changes in Inventories,
Employee Overtime, Annual Cost Statistics, and Service Efforts and Accomplishments, on
which we did not perform any procedures. However, we do not express an opinion on the
supplementary information.

8

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS:
06-1

Finding – Inadequate Controls Over Inventory
The Big Muddy River Correctional Center’s (Center) inventory at June 30, 2006 and
2005 was overstated by $44,913 and $36,751, respectively, and review of inventory
procedures disclosed numerous control weaknesses.
We noted the following issues during our current examination of inventory:
•

10 of 27 (37%) inventory items tested were valued incorrectly resulting in an
inventory overstatement of $44,913 at June 30, 2006 and $36,751 at June 30,
2005.

•

Delays occurred in posting purchase requisitions and receiving reports. 20 of 20
(100%) receiving reports and requisitions tested were entered from 4 to 95 days
after issuance. The average delay for entry was 41 days after receipt of the
requisition or receiving report.

•

Center personnel did not print the Monthly Transaction Register for any month
within the examination period.

•

Center personnel did not perform reconciliations of the Automated Inventory
Management System (AIMS) Posting Report for any month within the
examination period.

Inventory items should be properly priced as detailed in the Department’s Administrative
Directive (02.82.114). The Department’s Administrative Directive (02.44.105) states a
reconciliation of the receiving report, purchase order, and invoice should be performed
before a voucher is processed for payment. Purchase requisitions and receiving reports
should be posted timely to properly maintain a perpetual inventory system according to
the Department’s Administrative Directive (02.82.103). Inventory reports should be
printed, maintained, and properly reconciled as stated by the Department’s
Administrative Directive (02.82.114). The Monthly Transaction Register serves as the
audit trail for transactions entered into AIMS.
Center management stated the above exceptions were the result of unintentional errors
attributed to the lack of adequately trained staff. The pricing errors were caused by
entering the incorrect units from receiving reports and then adjusting quantities later
without adjusting per unit costs. Center management stated they anticipate conversion to
10

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS:
06-1

Finding – Inadequate Controls Over Inventory (continued)
“The Inventory Management System” (TIMS) within the next fiscal year, and they are
attempting to locate and resolve the errors in order to start with accurate beginning data
on TIMS.
A lack of proper inventory price reporting, data processing, and report maintenance
increases the possibility that inventory balances could be misstated and distort the
financial position of the Center. (Finding Code No. 06-1, 04-2).
Recommendation
We recommend the Center comply with the Department’s Administrative Directives and
institute procedures to strengthen controls over inventory, data processing, report
maintenance, and proper pricing.
Center Response
Recommendation accepted. The importance of adequate controls over inventory was
stressed during monthly staff meetings. Additionally, the Department is currently in the
process of implementing a real time inventory system. The new system will address
many of the issues noted in the audit.

11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-2

Finding – Surplus Inventory
The Big Muddy River Correctional Center’s (Center) inventory procedures concerning
surplus commodities were not in accordance with the Department’s Administrative
Directive and the Illinois Procurement Code and were insufficient to ensure adequate
monitoring of excess quantities.
Per review of the Automated Inventory Management System (AIMS) Report “Listing of
On-Hand Inventories over Recommended Guidelines,” we noted the following:
•

At June 30, 2006, the report reflected $37,854 of overstocked inventory.

•

32 of the total 65 (49%) clothing store items had quantities on hand in excess of
the previous 12 months’ usage.

The Department’s Administrative Directive (02.82.120) states that all facilities shall
review inventory records at least once a year to determine if any items in stock are
surplus to current needs. Generally, the calculation of current needs shall be based on the
previous 12 months’ usage. In addition, the Illinois Procurement Code (30 ILCS 500/5055) requires that a State agency shall inventory and stock no more than a 12-month need
of equipment, supplies, commodities, articles, and other items, except as otherwise noted
by the State agency’s regulations.
Center management stated the excess clothing items were the result of an apparent failure
by the clothing store clerk to assess previous usage when placing new orders. In
addition, the dollar amount of overstocked inventory as reported may be overstated due to
incorrect unit costs contained in AIMS.
Failure to assess previous usage of inventory items as well as quantities on hand before
placing new orders could result in inventory oversupply or spoilage of food commodities.
(Finding Code No. 06-2).
Recommendation
We recommend the Center comply with the Department’s Administrative Directive and
the Illinois Procurement Code and institute procedures to strengthen controls over
inventory ordering.

12

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-2

Finding – Surplus Inventory (continued)
Center Response
Recommendation implemented. The facility has established a routine review process by
management of the inventory records. Potential surplus inventory will be identified and
researched. Any excess items will be offered to other facilities first, and then processed
in accordance with the Administrative Directives.

13

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-3

Finding – Inaccurate Property Reporting
The Big Muddy River Correctional Center (Center) did not maintain accurate property
control records or submit accurate quarterly property reports to the Department of
Corrections – Central Office resulting in an undeterminable understatement in the Center’s
property balance at June 30, 2006 as reported to the Comptroller’s Office.
The following exceptions were noted during our testing of the Center’s property control
records and the Agency Report of State Property (C-15):
•

1 of 15 (7%) deletions tested, totaling $7,652, was removed from the Center’s
Property Control System in error,

•

1 of 16 (6%) additions tested omitted shipping charges of $329,

•

2 of 16 (13%) additions tested lacked supporting documentation to verify their
value, and

•

Numerous equipment items purchased through the Inmate Benefit Fund in fiscal
year 2006 were omitted from the Center’s Property Control System. The value
was undeterminable due to the lack of supporting documentation maintained at
the Center.

The State Property Control Act (30 ILCS 605/4) states that every responsible officer of
State government shall be accountable for the supervision, control and inventory of
property under his control. The Statewide Accounting Management System (SAMS)
Procedure 29.10.10 states that the objective of State property reporting is to ensure that
agencies are updating property records to reflect the current balance of State property.
Good internal controls require that adequate documentation be maintained to support
financial data.
Center management stated the discrepancies were the result of clerical errors or
oversights, in addition to communication issues relating to Inmate Benefit Fund
expenditures for equipment being assumed by the Department’s central office in fiscal
year 2006.

14

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-3

Finding – Inaccurate Property Reporting (continued)
Failure to maintain accurate property control records increases the potential for fraud and
possible loss or theft of State property. Inaccurate State property reporting also reduces
the reliability of Statewide financial reporting of State property information. (Finding
Code No. 06-3).
Recommendation
We recommend the Center strengthen controls over State property reporting, and comply
with the State Property Control Act and applicable SAMS procedures to ensure accurate
reporting of State property information. In addition, we recommend the Center develop
procedures to document Inmate Benefit Fund equipment expenditures processed by the
Department’s central office.
Center Response
Recommendation accepted. The facility will make every effort to ensure accurate and
timely property control records are maintained. The issues noted were oversights and
clerical errors. The facility has reminded staff via meetings of the importance of
accuracy in property reporting.

15

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

PRIOR FINDINGS NOT REPEATED:
06-4

Finding – Improper Bidding Procedures
During the prior examination period, the Big Muddy River Correctional Center (Center)
failed to comply with bidding requirements contained in the Department’s Administrative
Directives and the Illinois Procurement Code. Based on testing performed, two
purchases totaling $9,806 were identified that were initiated upon receipt of fewer than
three bids. In addition, we identified two purchases each exceeding $10,000 that were
initiated without the preparation of a Contract Obligation Document; the purchases were
divided and invoiced separately at the request of the Center in order to avoid contract
requirements.
Remedial Action by the Center
During the current examination period, testing disclosed no instances of noncompliance
with bidding or contract requirements. (Finding Code No. 06-4, 04-1).

16

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
For the Two Years Ended June 30, 2006

SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:
Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations:
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)
The accountants’ report on the Supplementary Information for State Compliance Purposes
presented in the Compliance Report Section states the auditors have applied certain limited
procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and
2005 Supplementary Information for State Compliance Purposes, except for information on the
Comparative Schedule of Cash Receipts and Deposits, Schedule of Changes in Inventories,
Employee Overtime, Annual Cost Statistics, and Service Efforts and Accomplishments, on
which they did not perform any procedures. However, the auditors do not express an opinion on
the supplementary information. The auditors have not applied procedures to the 2004
Supplementary Information for State Compliance Purposes, and accordingly, do not express an
opinion thereon.

17

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For The Year Ended June 30, 2006

EXPENDITURES
THROUGH
JUNE 30, 2006

APPROPRIATIONS
NET OF TRANSFERS

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2006

TOTAL
EXPENDITURES
14 MONTHS ENDED
AUGUST 31, 2006

$

$

BALANCES
LAPSED
AUGUST 31, 2006

PUBLIC ACT 94-0015

18

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and
inmate compensation
State contributions to State
Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed,
paroled and discharged prisoners
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total - Fiscal Year 2006

$

$

16,458,400

$

15,604,657

853,675

16,458,332

$

68

211,200

211,158

-

211,158

42

326,300

297,402

28,815

326,217

83

1,282,500
1,232,200
6,288,100
16,500

1,215,879
1,167,373
5,767,263
11,582

66,520
64,746
519,075
4,913

1,282,399
1,232,119
6,286,338
16,495

101
81
1,762
5

30,100
1,809,300
18,400
25,000
47,400
77,200

27,143
1,672,645
17,974
24,894
47,317
64,370

2,872
99,098
405
56
12,811

30,015
1,771,743
18,379
24,950
47,317
77,181

85
37,557
21
50
83
19

27,822,600

$

26,129,657

$

1,652,986

Note: The information reflected in this schedule was taken from the Center's records and reconciled to records of the State Comptroller.

$

27,782,643

$

39,957

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For The Year Ended June 30, 2005

EXPENDITURES
THROUGH
JUNE 30, 2005

APPROPRIATIONS
NET OF TRANSFERS

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2005

TOTAL
EXPENDITURES
14 MONTHS ENDED
AUGUST 31, 2005

$

$

BALANCES
LAPSED
AUGUST 31, 2005

PUBLIC ACT 93-0842 & 93-0681

19

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and
inmate compensation
State contributions to State
Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed,
paroled and discharged prisoners
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total - Fiscal Year 2005

$

$

20,197,800

$

19,098,345

1,049,547

20,147,892

$

49,908

39,942

39,941

-

39,941

1

360,800

310,690

30,079

340,769

20,031

3,137,700
1,454,100
7,778,100
22,100

2,965,045
1,372,836
6,648,347
11,670

164,537
76,591
1,039,632
2,854

3,129,582
1,449,427
7,687,979
14,524

8,118
4,673
90,121
7,576

32,500
2,303,500
23,700
5,000
100,200
130,000

22,508
1,884,861
23,425
77,078
94,703

2,875
298,164
10,734
30,095

25,383
2,183,025
23,425
87,812
124,798

7,117
120,475
275
5,000
12,388
5,202

35,585,442

$

32,549,449

$

2,705,108

$

35,254,557

$

330,885

Note: The information reflected in this schedule was taken from the Center's records and reconciled to records of the State Comptroller. Commodities expenditures per the Center's records differ from
amounts reported by the State Comptroller by $244. An invoice was approved for payment by the Center and the State Comptroller during the lapse period, but was returned to the Center after the close
of the lapse period to be paid through the Court of Claims process due to an error discovered that occurred during the initial approval process.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES
AND LAPSED BALANCES
For The Years Ended June 30,

2006
P.A. 94-0015
GENERAL REVENUE FUND - 001
Appropriations (net of transfers)

$

EXPENDITURES
Personal services
Employee retirement contributions paid
by employer
Student, member and inmate compensation
State contributions to State Employees'
Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed, paroled
and discharged prisoners
Commodites
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total Expenditures
LAPSED BALANCES

27,822,600

FISCAL YEAR
2005
P.A. 93-0842 &
93-0681
$

35,585,442

2004
P.A. 93-0091

$

35,199,100

16,458,332

20,147,892

19,150,974

211,158
326,217

39,941
340,769

983,811
368,933

1,282,399
1,232,119
6,286,338
16,495

3,129,582
1,449,427
7,687,979
14,524

1,698,714
1,428,532
6,885,425
22,591

30,015
1,771,743
18,379
24,950
47,317
77,181
27,782,643

25,383
2,183,025
23,425
87,812
124,798
35,254,557

47,112
2,754,650
24,715
71,756
93,458
135,276
33,665,947

$

39,957

20

$

330,885

$

1,533,153

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
DESCRIPTION OF LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2006

The locally held funds of the Center are grouped into two fund categories, Governmental and
Fiduciary funds. These are non-appropriated funds with the exception of the Travel and
Allowance Revolving Fund, which is an appropriated fund. The funds are not held in the State
Treasury and are described as follows:
1. Governmental Funds
General Revenue Fund
The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is
used to provide travel and allowances for discharged inmates. The Travel and Allowance
Revolving Fund is replenished from the Center’s General Revenue Fund appropriation on a
monthly basis upon submission of a duly authorized voucher.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for specific purposes. The Center maintains three special
revenue funds.
The Inmates’ Commissary Fund is used to maintain stores for selling food, candy, tobacco,
health and beauty aids and other personal items. The inmates’ commissary sells solely to
inmates. Profits derived from Commissary Fund sales are allocated 60% to pay the wages and
benefits of employees who work at the commissary and 40% to the Inmates’ Benefit Fund.
Inmates’ Benefit Fund and Employees’ Benefit Fund are used to provide entertainment and
recreational activities for inmates and employees. The Employees’ Benefit Fund is also used to
provide travel expense reimbursement for correctional officers while travel vouchers are being
processed. During fiscal year 2006 the accounting and expenditure processing of the Inmates’
Benefit Fund was transferred to the Department of Corrections’ General Office.
2. Fiduciary Fund
Agency Fund
An agency fund is used to account for assets held as the agent for others. The Center maintains
one such fund, the Inmates’ Trust Fund which is a depository for the inmates’ money. The
Inmates’ Trust Fund is used to account for the receipts and disbursements of the inmates’
individual accounts.

21

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For The Year Ended June 30, 2006

REVENUES
Income from Sales
Investment Income
Miscellaneous:
Entry Fees
Postage
Other
Donations
Total Revenues

Inmates'
Commissary
Fund

Employees'
Benefit
Fund

$ 1,236,463
671

$

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Donations
Other
Total Expenditures

7,711
8,895

997,492
8,493
1,005,985

2,593
9,793
450
12,836

20,850
59,893
5,941
86,684

(629)

(231,149)
(231,149)

Net Change in Fund Balance

-

Fund Balance July 1, 2005

$

Note: Schedule is presented on the accrual basis of accounting.
22

1,184

7,790
12,207

231,149

Fund Balance June 30, 2006

$

1,237,134

Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources (Uses)

4,395
22

Inmates'
Benefit Fund
(not examined)

-

(77,789)

-

92,855
92,855

(629)

15,066

7,235
$

6,606

230,294
$

245,360

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For The Year Ended June 30, 2005

REVENUES
Income from Sales
Investment Income
Miscellaneous:
Entry Fees
Postage
Other
Donations
Total Revenues

Inmates'
Commissary
Fund

Employees'
Benefit
Fund

$ 1,307,261
657

$

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources (Uses)

5,422
20

$

44,385
172

1,307,918

8,128
13,570

12,087
56,644

1,040,296
7,707
1,048,003

3,637
9,022
12,659

45,224
23,845
74,881
18,559
162,509

259,915

911

(259,915)
(259,915)
-

911

Fund Balance July 1, 2004

-

6,324

$

-

Note: Schedule is presented on the accrual basis of accounting.
23

(105,865)

-

Net Change in Fund Balance

Fund Balance June 30, 2005

Inmates'
Benefit
Fund

$

7,235

104,186
104,186
(1,679)
231,973
$

230,294

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
For The Years Ended June 30,

2006

2005

Travel and
Allowance
Rev. Fund
Balance - July 1

$

Receipts
Investment Income
Inmate Account Receipts
Appropriations from General
Revenue Fund
TOTAL RECEIPTS

Inmates'
Trust
Fund

-

$

41,737

Travel and
Allowance
Rev. Fund
$

7,911

Inmates'
Trust
Fund
$

17,759

-

396
1,543,237

-

220
1,539,533

-

1,543,633

548
548

1,539,753

Disbursements
Inmate Account Disbursements
Disbursements for released
inmates
TOTAL DISBURSEMENTS

-

1,497,554

-

1,515,555

-

1,497,554

8,459
8,459

1,515,555

Fund Transfers
Fund Transfers In
Fund Transfers (Out)
TOTAL TRANSFERS

-

Balance - June 30

$

(396)
(396)

-

$

Note: Schedule is presented on the cash basis of accounting

24

87,420

$

-

(220)
(220)
$

41,737

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
For The Years Ended June 30,

2005

2006

Balance, beginning

$

Additions:
Purchases
Transfers-in:
Intra-agency
Inter-agency
Capital Development Board
Employees' Commissary Fund
Employees' Benefit Fund
Inmates' Commissary Fund
Inmates' Benefit Fund
Donations
Grants
Adjustments

25

Total Additions
Deductions:
Transfers-out:
Intra-agency
Inter-agency
Scrap property
Surplus property
Condemned and lost property
Adjustment
Total Deductions
Balance, ending

$

Land
3,370,504

Buildings
$ 42,813,485

Equipment
$ 3,309,410

Land
Improvements
$ 3,398,609

-

-

25,255

-

25,255

-

-

76,084

-

76,084

-

-

119,611
450
2,167
-

-

119,611
450
2,167
-

-

-

37,325
18,859
-

-

37,325
18,859
-

-

-

147,483

-

147,483

-

-

132,268

-

132,268

51,685
51,685

4,588,335
4,588,335

789,134
120,958
4,200
893
915,185

68,760
68,760

5,497,914
120,958
4,200
893
5,623,965

-

-

20,387
48,221
97,181
615
16,738
183,142

-

20,387
48,221
97,181
615
16,738
183,142

3,318,819

$ 38,225,150

$ 2,541,708

3,329,849

$ 47,415,526

$ 3,370,504

$ 42,813,485

3,398,609

$ 52,892,008

$

Total
$ 52,892,008

Land
$ 3,370,504

Buildings
$ 42,813,485

Equipment
$ 3,360,284

Land
Improvements
$ 3,398,609

Total
$ 52,942,882

Note: The property balances at June 30, 2006 and 2005 have been reconciled to the property reports submitted to the Office of the Comptroller

$

3,309,410

$

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS (NOT EXAMINED)
For The Years Ended June 30,

FISCAL YEAR
2005

2006
RECEIPTS
Jury Duty and Telephone Reimbursement

$

Inmate Restitution, Postage, Funeral Furlough,
Damage to State Property, and Medical Services
Dormant Accounts
Miscellaneous

263

$

203

2004

$

276

17,968

36,847

34,567

1,558

-

6,913

119

5

57

Total Receipts

$

19,908

$

37,055

$

41,813

REMITTANCES
General Revenue Fund - 001

$

1,940

$

208

$

7,246

Department of Corrections Reimbursement Fund - 523

17,968

36,847

34,567

Total Receipts Remitted Directly To
State Treasurer

$

19,908

$

37,055

$

41,813

DEPOSITS
Receipts recorded by Center

$

1,940

$

208

$

7,246

Add: Deposits in transit - Beginning of year

-

Deduct: Deposits in transit - End of year

(25)

Deposits Recorded By The State Comptroller

$

1,915

$

-

-

-

-

208

$

7,246

Note: The Deposits reconciliation section of this schedule is a reconciliation of the Center's General Revenue
Fund receipts to the Comptroller's General Revenue Fund deposits only. The Comptroller's records do not
provide a detail breakdown of deposits into the Department of Corrections Reimbursement Fund #523 by Center.

26

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006

Fiscal Year 2006
A comparative schedule of significant variations in expenditures (20% or more) for the fiscal
years ended June 30, 2006 and June 30, 2005 are shown below:
FISCAL YEAR ENDED
JUNE 30,
2006
2005

EXPENDITURE ITEM
Employee retirement
contributions paid by
employer

$

State contributions to State
Employees’ Retirement
System

$ 1,282,399

Printing

$

Equipment

211,158

$

INCREASE
(DECREASE)
AMOUNT
%

39,941

$

171,217

428.67%

$ 3,129,582

$(1,847,183)

(59.02)%

18,379

$

23,425

$

(5,046)

(21.54)%

$

24,950

$

-

$

24,950

100.00%

Telecommunications

$

47,317

$

87,812

$

(40,495)

(46.12)%

Automotive equipment

$

77,181

$ 124,798

$

(47,617)

(38.16)%

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
Fiscal year 2006 expenditures increased significantly due to a regulatory change initiated by
Central Office late in the preceding fiscal year; for most of fiscal year 2005, retirement
contributions paid by the State were paid from Personal Services appropriations.
State contributions to State Employees’ Retirement System
Fiscal year 2006 expenditures decreased significantly due to a regulatory change initiated by
Central Office, whereby the State contribution rate decreased from 16% in fiscal year 2005 to
8% in fiscal year 2006.
Printing
Historically, the DuQuoin Impact Incarceration Program represented a significant portion of the
Center’s overall printing expenditures due to high consumption of toner and preprinted materials.
Due to the transfer of the Program to a different parent institution in June 2005, the Center’s
printing expenditures declined in fiscal year 2006.

27

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006

Fiscal Year 2006 (continued)
Equipment
No equipment funding was appropriated to the Center in the preceding fiscal year.
Telecommunications
Beginning in March 2006, payments to Central Management Services (CMS) for
telecommunications expenditures were temporarily suspended.
Automotive equipment
Beginning in March 2006, payments to CMS for automotive equipment expenditures were
temporarily suspended.

28

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006

Fiscal Year 2005
A comparative schedule of significant variations in expenditures (20% or more) for the fiscal
years ended June 30, 2005 and June 30, 2004 are shown below:
FISCAL YEAR ENDED
JUNE 30,
2005
2004

EXPENDITURE ITEM
Employee retirement
contributions paid by
employer

$

State contributions to State
Employees’ Retirement
System

983,811

$ (943,870)

(95.94)%

$ 3,129,582

$ 1,698,714

$ 1,430,868

84.23%

Travel

$

$

$

Travel and allowances
Commodities

$
25,383
$ 2,183,025

Equipment

$

39,941

14,524

-

$

INCREASE
(DECREASE)
AMOUNT
%

22,591

(8,067)

(35.71)%

$ 47,112
$ 2,754,650

$ (21,729)
$ (571,625)

(46.12)%
(20.75)%

$

$

71,756

(71,756)

(100.00)%

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
Fiscal year 2005 expenditures decreased significantly due to a regulatory change initiated by
Central Office; beginning with the second payroll of the fiscal year all state-paid retirement
contributions were paid from Personal Services appropriations.
State contributions to State Employees’ Retirement System
Fiscal year 2005 expenditures increased significantly due to a regulatory change initiated by
Central Office, whereby the State contribution rate increased from 8.8% in fiscal year 2004 to
16% in fiscal year 2005.
Travel
As part of cost-saving initiatives imposed by Central Office, overnight travel and employee
training were kept at a minimum during fiscal year 2005.

29

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006

Fiscal Year 2005 (continued)
Travel and Allowances
In the preceding fiscal year, the Center revised procedures relating to the issuance of gate money
to released inmates. After the change, gate money was nearly eliminated and only totaled $4,298
in fiscal year 2005; historically, gate money represented approximately 50% of Travel and
Allowances expenditures.
Commodities
In fiscal year 2005, the Center enacted various cost-saving initiatives in efforts to reduce
commodities expenditures.
Equipment
No equipment funding was appropriated to the Center in fiscal year 2005.

30

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2006

Our testing of lapse period expenditures for the two fiscal years ended June 30, 2006 disclosed
two appropriation line items with significant (20% or more) lapse period expenditures, as
scheduled below:
Fiscal Year Ended June 30, 2006
EXPENDITURE ITEM
Travel

TOTAL
EXPENDITURES

LAPSE PERIOD
EXPENDITURES

$16,495

$4,913

PERCENTAGE
29.78%

Center management provided the following explanation for the significant lapse period
expenditures identified above:
Travel
Employee travel vouchers are processed after all other travel expenditures; as a result, a
significant number of employee travel vouchers were delayed for payment until the lapse period.

Fiscal Year Ended June 30, 2005
EXPENDITURE ITEM
Automotive Equipment

TOTAL
EXPENDITURES

LAPSE PERIOD
EXPENDITURES

$124,798

$30,095

PERCENTAGE
24.12%

Center management provided the following explanation for the significant lapse period
expenditures identified above:
Automotive Equipment
In anticipation of the movement of the DuQuoin Impact Incarceration Program to another facility
in June 2005, a significant number of vehicle maintenance expenditures were submitted during
the lapse period.

31

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
(NOT EXAMINED)
Two Years Ended June 30, 2006

Balance
July 1, 2005
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Inmate Clothing
Officers' Clothing
Office Supplies
Postage
Surplus Inventory

LOCAL FUNDS
Inmates' Commissary Fund

LOCAL FUNDS
Inmates' Commissary Fund

Deletions

$

239,771
12,185
80,060
15,858
10,867
-

$ 1,541,071
104,297
151,293
26,945
57,935
18,500
-

$ 1,469,641
105,205
101,032
26,945
59,217
22,886
-

$

311,201
11,277
130,321
14,576
6,481
-

$

358,741

$ 1,900,041

$ 1,784,926

$

473,856

$

71,253

$

$

$

82,237

Balance
July 1, 2004
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Inmate Clothing
Officers' Clothing
Office Supplies
Postage
Surplus Inventory

Additions

Balance
June 30, 2006

969,935

958,951

Additions

Deletions

Balance
June 30, 2005

$

303,499
13,069
91,976
50,111
1,636
-

$ 1,678,164
106,125
202,948
28,490
34,550
42,200
-

$ 1,741,892
107,009
214,864
28,490
68,803
32,969
-

$

239,771
12,185
80,060
15,858
10,867
-

$

460,291

$ 2,092,477

$ 2,194,027

$

358,741

$

53,066

$ 1,062,582

$ 1,044,395

$

71,253

Note: We were unable to examine the Schedule of Changes in Inventories because of internal control weaknesses.
See Finding 06-1 on pages 10-11.

32

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

Center Functions
The Big Muddy River Correctional Center is a high medium-security correctional facility located
on the Jefferson/Franklin County line in Southern Illinois. Dedication ceremonies in March
1993 revealed a total of 20 buildings designed to house 952 inmates. Operations began in March
1993 as the first inmates arrived; subsequently, the population has increased to approximately
2,000 inmates. The Center offers a comprehensive Sex Offender Program whereby Sex
Offender Counselors have been contracted to provide services to those inmates who have been
convicted of crimes of a sexual nature.
The DuQuoin Impact Incarceration Program (DQIIP), which is located on the DuQuoin State
Fairgrounds in DuQuoin, operated as a satellite facility of the Big Muddy River Correctional
Center until June 30, 2005. The DuQuoin Impact Incarceration Program is designed to house
approximately 200 offenders who live in a military-style setting. Offenders are in the program
for 120 to 180 days, depending upon their disciplinary history. Non-violent offenders, 35 years
of age or younger, are eligible for the DuQuoin Impact Incarceration Program. While at the
DuQuoin Impact Incarceration Program, offenders are given the opportunity to continue their
education, participate in a substance abuse program, and are allowed to work outside the
institution in the community. A strict regiment of physical training is also a major part of the
program. Building self-esteem and learning to take responsibility for one’s actions is one of the
goals of the Impact Incarceration Program. Effective July 1, 2005, operation of the DuQuoin
Impact Incarceration Program was transferred to the Pinckneyville Correctional Center.
Authority
The Unified Code of Corrections (Chapter 730 ILCS 5/3-2-2) mandates the Department to
“accept persons committed to it by the courts of this State for care, custody, treatment and
rehabilitation.” Within this framework, the Department offers the inmates a variety of programs
designed to return them to the community with skills to make them useful and productive
citizens. These programs include GED classes, vocational training and Junior College level
academic courses offered by Correctional School District #428. In addition, the Department
strives to create a healthful environment by providing a variety of services such as medical,
dental, religious, counseling and library services as well as recreation programs.
Planning Program
The Center has established formal written long and short-term goals with respect to its functions
and programs. The formal plan contains a statement concerning the Center’s operational and
program philosophy. In accordance with this philosophy, the Center has established specific
intentions and objectives with which to achieve each goal.
33

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

Planning Program (continued)
On an annual basis, key personnel responsible for implementation meet to update the plan, assess
progress in the attainment of goals and objectives previously established, and to determine if
plans are being implemented in accordance with the time schedule set forth. The annual goals
and objectives of the administrative staff, as well as department heads, are formulated to comply
with the Center’s functions and planning program. The goals and objectives of these employees
are reviewed and revised as necessary on a quarterly basis.
Our discussion with Center personnel indicated that alternative approaches are considered in
developing goals and objectives, and that plans adopted are geared to authorizing legislation and
the needs of State citizens. Center officials feel their goals and objectives are coordinated with
those of other Centers providing similar services and that considerable progress has been made at
implementing programs pursuant to plans.
Auditor’s Assessment of Center’s Planning Program
Big Muddy River Correctional Center appears to be effectively using their planning program to
improve their current management of the Center and has established adequate operating
programs to meet their defined goals and objectives.
Agency Head and Location
Mr. Roy Bradford, Warden
Big Muddy River Correctional Center
251 North Highway 37
Ina, Illinois 62846

34

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Center records, presents the average number of employees,
by function, for the past three years.

2006
Administrative
Business office and stores
Clinical services
Work Camp – Correctional Staff
Recreation
Maintenance
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Miscellaneous
Total

8
10
17
5
7
1
249
13
2
312

Fiscal Year
2005
8
11
19
64
6
7
1
257
14
2
2
391

2004
9
14
21
64
6
7
1
261
13
1
397

EMPLOYEE OVERTIME (not examined)
Certain employees are eligible for overtime if the hours worked during a day exceed the
employees’ standard work hours. Correctional Officers receive a ¼-hour of overtime for each
day they stand for roll call. The roll call overtime is paid at straight time for all but Correctional
Lieutenants, who receive 1 ½ times normal pay.
Overtime is to be distributed as equally as possible among employees who normally perform the
work in the position in which the overtime is needed. An employee’s supervisor must approve
any overtime. In most cases, except for roll call, employees are compensated at 1 ½ times their
normal hourly rate for overtime hours worked. Employees have the opportunity to be
compensated either in pay for the overtime or receive compensatory time off.

35

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

EMPLOYEE OVERTIME (continued)
The following table, prepared from Department records, presents the paid overtime and earned
compensatory time incurred during fiscal years 2006 and 2005.

2006
Paid overtime hours worked during fiscal year
Value of overtime hours worked during fiscal year
Compensatory hours earned during fiscal year
Value of compensatory hours earned during fiscal year

Total paid overtime hours and earned compensatory hours during
fiscal year

Total value of paid overtime hours and earned compensatory hours
during fiscal year

2005

14,351

18,520

$ 520,727

$ 644,994

11,599

16,272

$ 284,188

$ 383,418

25,950

34,792

$ 804,915

$1,028,412

INMATE COMMISSARY OPERATION
The Center operates a commissary for the benefit of the inmates. The commissary purchases
goods from outside vendors and then retails the items to the inmates. The commissary purchases
goods at wholesale prices where possible. Effective January 1, 2004 the Unified Code of
Corrections, 730 ILCS 5/3-7-2a, was amended to change the mark-up of cost on the goods
purchased for resale in the commissary. Effective January 1, 2004 the selling price for all goods
shall be sufficient to cover the cost of the goods and an additional charge of up to 35% for
tobacco products and up to 25% for non-tobacco products.
The financial transactions of the Inmate commissary are recorded in the Inmates’ Commissary
Fund. A summary of the financial activity of the Inmates’ Commissary Fund for the years ended
June 30, 2006 and 2005 is presented on pages 22 and 23 of this report.

36

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

INMATE COMMISSARY OPERATION (continued)
As part of our testing, 30 inmate commissary products were selected and their sale price
recomputed to determine compliance with the Unified Code of Corrections regarding the
statutorily required mark-up. Based on results of testing, we noted that an overhead charge of
7% was added to invoiced product cost prior to the application of the 25% (35% for tobacco
products) markup. As a result of the overhead charge, final selling prices averaged 34% (nontobacco products) and 44% (tobacco products) above invoiced product costs.
COSTS PER YEAR PER INMATE (not examined)
Comparative costs of inmate care, prepared from Center records for the fiscal year ended June
30, are shown below:
Fiscal Year
2005

2006
Rated population

2004

952

1,152

1,152

Inmate population (as of May 31)

1,861

2,042

2,034

Average number of inmates

1,865

2,035

2,042

$27,782,643

$35,254,557

$33,665,947

24,950

-

71,756

Net expenditures

$27,757,693

$35,254,557

$33,594,191

Net inmate cost per year

$

$

$

Expenditures from appropriations
Less: equipment and capital
improvements

14,883

17,324

16,452

Net expenditures for computing net inmate cost per year represent total expenditures from
appropriations less equipment expenditures divided by average number of inmates.
The rated population and inmate population noted above was taken from the Illinois Department
of Corrections’ quarterly reports to the State legislature.
37

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

RATIO OF EMPLOYEES TO INMATES (not examined)
The following comparisons are prepared from Center records for the fiscal year ended June 30:
2006

2005

2004

Average number of employees

312

391

397

Average number of correctional officers

249

321

325

1,865

2,035

2,042

Ratio of employees to inmates

1 to 6.0

1 to 5.2

1 to 5.1

Ratio of correctional officers to inmates

1 to 7.5

1 to 6.3

1 to 6.3

Average number of inmates

CELL SQUARE FEET PER INMATE (not examined)
The following comparisons are from a report issued by the Department of Corrections to the
State legislature:
2005

2006
Approximate square foot per inmate

32

38

2004
32

32

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

FOOD SERVICES (not examined)
The following table, prepared from the Center records, summarizes the number of meals served
and the average cost per meal.
Fiscal Year
2005

2006

2004

Breakfast

123,447

190,394

186,661

Lunch

413,435

450,461

443,804

Dinner

423,315

493,291

488,407

-

-

-

72,478

97,300

96,337

-

-

-

1,032,675

1,231,446

1,215,209

Food cost

$1,314,191

$1,415,363

$2,132,600

Cost per meal

$

$

$

1:00 a.m. meal
Staff meals
Vocational School meals
Total meals served

39

1.27

1.15

1.75

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

MEDICAL AND CLERGY SERVICE CONTRACTS (not examined)
The following table, prepared from Center records, summarizes amounts paid to vendors for
medical and clergy contractual services for fiscal years 2006, 2005 and 2004.
Fiscal Year
2005

2006

2004

Medical services:
$2,188,968

Health Professionals, Inc.
Wexford Health Sources, Inc.
Total medical services

$

-

$

-

2,359,835

4,814,414

4,694,300

$4,548,803

$4,814,414

$4,694,300

$

$

$

Clergy services:
The Carbondale Muslim Center

-

Hebrew Days: Cheder Lubavitch
Total clergy services

$

40

-

6,636
1,360

$

7,996

7,651
1,276

$

8,927

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
BIG MUDDY RIVER CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
FOR THE YEARS ENDED JUNE 30,
.
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
FISCAL YEARS
2005

2006
WORK CAMP SERVICES (DUQUOIN IIP)
Type of Entity:
Cemetery
Church
City
Government
Highways
Non-Profit
Parks
School
Township
Youth
Total hours completed
CLINICAL SERVICES
Work release applications processed
Transfer reports processed
Mandatory supervisory release placements
HEALTH CARE UNIT SERVICES
Resident treatments, sick call, etc.
On-site specialty services (clinics, dental, etc.)
EDUCATIONAL SERVICES
Full and part-time students served
Residents receiving GED certificates
Residents receiving college vocational certificates
Residents receiving associate degrees

41

2004

-

97
474
18,640
42,628
2,120
512
2,624
1,865
1,204
2,082

115
480
17,935
40,103
2,652
460
2,564
1,932
1,370
2,287

-

72,246

69,898

1,088
1,031
1,291

1,201
1,155
1,309

1,129
1,104
1,286

15,477
5,914

15,354
5,681

15,259
5,741

434
24
55
3

415
27
58
4

445
23
54
3