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Menard Prison Il Fy 2006 Audit

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STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
TABLE OF CONTENTS
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
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

Page
2
3
4

5-7
8
9

10
11-12
13
14
15-17
18
19
20-21
22-23
24

25
26
26-27
27
28
28
29
29
30
31

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

Warden
Current
1/1/05 – 5/31/06
6/1/04 – 12/31/04

Mr. Don Hulick
Mr. Alan Uchtman
Mr. Charles Hinsley

Assistant Warden – Programs
Current
1/1/03 – 11/30/04

Mr. Gary Conder
Mr. William Spiller

Assistant Warden – Operations
Current
1/16/05 – 5/31/06
3/16/03 – 2/15/05

Mr. Andrew Ramos
Mr. Allan Martin
Mr. Alan Uchtman

Business Office Administrator II
Current

Mr. Richard Pautler

Business Office Administrator I
Current

Ms. Lynette Colvis

The Center is located at:
711 Kaskaskia Street
Menard, Illinois 62259

2

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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
0
0

Prior Report
0
0

0

0

There were no findings noted in our testing which are required to be included in the report.
EXIT CONFERENCE
Center Management waived having an exit conference per a letter dated January 3, 2007.

4

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 - Menard 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 – Menard
Correctional Center’s compliance with specified requirements.
In our opinion, the State of Illinois Department of Corrections - Menard Correctional Center complied, in all
material respects, with the aforementioned requirements during the two years ended June 30, 2006.
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 - Menard 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 – Menard 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.

6

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings
There were no current findings noted during the Limited Scope Compliance Examination for the two years
ended June 30, 2006.

8

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Prior Findings Not Repeated
There were no findings noted during the Limited Scope Compliance Examination for the two years ended
June 30, 2004.

9

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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
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 Annual Cost Statistics, Service Efforts and
Accomplishments, Employee Overtime and Comparative Schedule of Cash Receipts and Deposits 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.

10

11
$

$

60,056,475

16,238
3,731,007
29,172
25,601
102,180
120,491

16,500
4,033,600
29,200
65,600
105,400
121,100
63,851,400

3,165,143
3,012,200
8,330,209
35,502

3,335,700
3,175,600
9,237,800
40,900

556,617

40,597,950

334,165

$

$

345,400

556,700

42,787,900

EXPENDITURES
THROUGH
JUNE 30, 2006

$

$

3,747,024

230
302,449
3,210
609

170,508
163,376
903,110
5,351

11,168

-

2,187,013

LAPSE PERIOD
EXPENDITURES
JULY 1 TO
AUGUST 31, 2006

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

Total - Fiscal Year 2006

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

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer

PUBLIC ACT 94-0015

APPROPRIATIONS
NET OF
TRANSFERS

$

$

63,803,499

16,468
4,033,456
29,172
25,601
105,390
121,100

3,335,651
3,175,576
9,233,319
40,853

345,333

556,617

42,784,963

TOTAL
EXPENDITURES
14 MONTHS ENDED
AUGUST 31, 2006

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

$

$

47,901

32
144
28
39,999
10
-

49
24
4,481
47

67

83

2,937

BALANCES
LAPSED
AUGUST 31, 2006

12
$

$

62,432,463

5,091
4,077,782
30,621
136,746
113,264

7,300
4,518,100
32,800
5,000
160,200
143,600
66,863,411

6,402,296
2,952,605
6,911,587
36,594

6,752,200
3,117,400
8,070,100
43,800

87,010

41,324,096

354,771

$

$

390,000

87,011

43,535,900

EXPENDITURES
THROUGH
JUNE 30, 2005

$

$

4,116,632

405,158
13,759
16,932

346,691
160,598
936,827
3,332

24,822

-

2,208,513

LAPSE PERIOD
EXPENDITURES
JULY 1 TO
AUGUST 31, 2005

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

Total - Fiscal Year 2005

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

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer

PUBLIC ACT 93-0842 & 93-0681

APPROPRIATIONS
NET OF
TRANSFERS

$

$

66,549,095

5,091
4,482,940
30,621
150,505
130,196

6,748,987
3,113,203
7,848,414
39,926

379,593

87,010

43,532,609

TOTAL
EXPENDITURES
14 MONTHS ENDED
AUGUST 31, 2005

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

$

$

314,316

2,209
35,160
2,179
5,000
9,695
13,404

3,213
4,197
221,686
3,874

10,407

1

3,291

BALANCES
LAPSED
AUGUST 31, 2005

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

2006

GENERAL REVENUE FUND - 001
Appropriations (net of transfers)

P.A. 93-0842 &
93-0681

P.A. 93-0091

$ 63,851,400

$ 66,863,411

$ 67,784,900

$ 43,532,609
87,010
379,593
6,748,987
3,113,203
7,848,414
39,926

$ 40,958,812
2,139,979
391,565
3,605,656
3,035,925
7,103,421
51,234

5,091
4,482,940
30,621
150,505
130,196
66,549,095

19,912
5,513,838
33,107
119,876
161,605
144,964
63,279,894

$

13

2004

P.A. 94-0015

EXPENDITURES
Personal services
$ 42,784,963
Employee retirement contributions paid by employer
556,617
Student, member and inmate compensation
345,333
State contributions to State Employees' Retirement System
3,335,651
State contributions to Social Security
3,175,576
Contractual services
9,233,319
Travel
40,853
Travel and allowances for committed, paroled and
discharged prisoners
16,468
Commodites
4,033,456
Printing
29,172
Equipment
25,601
Telecommunications services
105,390
Operation of automotive equipment
121,100
Total Expenditures
63,803,499
LAPSED BALANCES

FISCAL YEAR
2005

47,901

$

314,316

$

4,505,006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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 residents/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. Most Centers maintain four special revenue funds.
The Employees’ Commissary Fund and Residents’ Commissary Fund are used to maintain stores for selling
food, candy, tobacco, health and beauty aids and other personal items. The residents’ commissary sells
solely to residents and the employees’ commissary sells to employees. Profits derived from Commissary
Funds’ sales are allocated 60% to pay the wages and benefits of employees who work at the commissaries
and 40% to either the Residents’ Benefit Fund for sales from the Residents’ Commissary or the Employees’
Benefit Fund for sales from the Employees’ Commissary.
Residents’ Benefit Fund and Employees’ Benefit Fund are used to provide entertainment and recreational
activities for residents 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 Residents’ Benefit Fund were 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 Residents’ Trust Fund which is a depository for the residents’ money. The Residents’ Trust Fund
is used to account for the receipts and disbursements of the resident’s individual accounts.

14

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For the the Year ended June 30, 2006

REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Entry Fees
Postage
Other
Donations
Total Revenues
EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Cable Television
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

(Not Examined)
Residents'
Benefit
Fund

Employees'
Commissary
Fund

Residents'
Commissary
Fund

Employees'
Benefit
Fund

$

290,725
178

$ 2,229,736
683

$

2,480
293,383

4,000
2,234,419

12,340
12,360

17,704
22,597

267,542
15,663
152
283,357

1,807,654
2,257
4,000
1,813,911

99
463
18,647
19,209

18,335
98,860
11,784
128,978

10,026

420,508

(6,849)

(106,381)

(10,026)
(10,026)

(420,508)
(420,508)

4,010
4,010

169,096
169,096

20

$

4,893

Net Change in Fund Balance

-

-

(2,839)

62,715

Fund Balance July 1, 2005

-

-

38,180

522,257

Fund Balance June 30, 2006

$

-

$

Note: Schedule is presented on the accrual basis of accounting.
15

-

$

35,341

$

584,972

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For the the Year ended June 30, 2005

REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Entry Fees
Postage
Other
Donations
Total Revenues
EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Cable Television
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

(Not Examined)
Residents'
Benefit
Fund

Employees'
Commissary
Fund

Residents'
Commissary
Fund

Employees'
Benefit
Fund

$

328,317
114

$ 2,170,333
456

$

7,892
336,323

2,170,789

3,147
7,625
10,788

104,418
1,290
120,271

302,699
14,357
2,979
320,035

1,728,955
2,876
1,731,831

544
380
21,305
22,229

3,768
102,159
1,256
109,938
32,377
249,498

16,288

438,958

(11,441)

(129,227)

(16,288)
(16,288)

(438,958)
(438,958)

6,497
6,497

176,269
176,269

16

$

14,390
173

Net Change in Fund Balance

-

-

(4,944)

47,042

Fund Balance July 1, 2004

-

-

43,124

475,215

Fund Balance June 30, 2005

$

-

$

Note: Schedule is presented on the accrual basis of accounting.
16

-

$

38,180

$

522,257

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
(NOT EXAMINED)
For The Years Ended June 30
2005
Travel and
Allowance
Rev. Fund
Balance - July 1

$

Receipts
Investment Income
Inmate Account Receipts
Appropriations from General
Revenue Fund
TOTAL RECEIPTS
Disbursements
Inmate Account Disbursements
Disbursements for released
inmates
TOTAL DISBURSEMENTS
Fund Transfers
Fund Transfers In
Fund Transfers (Out)
TOTAL TRANSFERS
Balance - June 30

$

2006
Residents'
Trust
Fund

13,600

$ 279,750

5,091
5,091

Travel and
Allowance
Rev. Fund
-

$ 263,343

686
2,773,908
2,774,594

-

893
2,856,374
2,857,267

-

2,790,317

-

2,719,335

18,691
18,691

2,790,317

-

2,719,335

(684)
(684)
$ 263,343

-

(885)
(885)
$ 400,390

-

Note: Schedule is presented on the cash basis of accounting

17

$

Residents'
Trust
Fund

$

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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

$

906

$

907

2004
$

932

Inmate Restitution

-

-

19,905

Dormant Inmate Accounts

-

-

-

Funeral Furlough

-

-

907

Staff Witness Fees

-

-

-

Contraband Cash

-

82

-

Copying Fees

-

-

-

Postage

-

-

35,799

472

531

3,181

Miscellaneous
TOTAL RECEIPTS
REMITTANCES
General Revenue Fund - 001

$

1,378

$

1,520

$

60,724

$

725

$

1,040

$

2,445

Department of Corrections Reimbursement Fund - 523

653

480

58,279

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

$

1,378

$

1,520

$

60,724

DEPOSITS
Receipts recorded by Center

$

725

$

1,040

$

2,445

Add: Deposits in transit - Beginning of year

-

46

Deduct: Deposits in transit - End of year

-

-

DEPOSITS RECORDED BY THE STATE COMPTROLLER

$

725

$

1,086

(46)
$

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.

19

2,399

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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:

EXPENDITURE ITEM
Employee retirement contributions
paid by employer
State contribution to state
employees’ retirement system
Travel & allowance for committed,
paroled and discharged prisoners
Telecommunication

FISCAL YEAR ENDED
JUNE 30
2006
2005

INCREASE
(DECREASE)
AMOUNT
%

$ 556,617

$

$

87,010

469,607

540 %

3,335,651

6,748,997

(3,413,346)

(51)%

16,468
105,390

5,091
150,505

11,377
(45,115)

223 %
(30)%

Center management provided the following explanations for the significant variations identified above.
Employee retirement contributions paid by employer
As a result of a union contract settlement, the union employees became eligible to contribute to their
retirement accounts in FY06.
State contributions to state employees’ retirement system
Due to the union contract settlement, the retirement contribution percentage funded by the employer
decreased from 16.1% in FY05 to 7.8% in FY06.
Travel & allowance for committed, paroled, and discharged inmates
In FY05, the “Travel & Allowance revolving fund” was discontinued, therefore, all travel and allowances
were paid from the Center’s travel and allowance appropriation.
Telecommunication
The large decrease in telecommunication was attributable to four months of bills payable to CMS for fiscal
year FY06, which were not paid until FY07.

20

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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:

EXPENDITURE ITEM
Employee retirement contributions
paid by employer
State contributions to state employees’
retirement system
Travel
Travel & allowance for committed,
paroled and discharged prisoners
Equipment

FISCAL YEAR ENDED
JUNE 30
2005
2004

INCREASE
(DECREASE)
AMOUNT
%

$

87,010

$ 2,139,979

$(2,052,969)

(96)%

6,748,997
39,926

3,605,656
51,234

3,143,341
$(11,308)

87 %
(22)%

5,091
0

19,912
119,876

(14,821)
(119,876)

(74)%
(100)%

Center management provided the following explanation(s) for the significant variation(s) identified above.
Employee retirement contributions paid by employer
FY05 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 the
Personal Services appropriation.
State contributions to state employees’ retirement system
Due to a union contract negotiation, retirement contributions from the employer were funded by the center
as part of their personnel costs and reflected in the “State contributions to state employees’ retirement
system” line item for FY05. The retirement contributions for FY04 were reflected in the “Employee
retirement contributions paid by employer” line item. This became effective after the first pay period in
FY05. In addition, the retirement contribution increased from 13.4% in 2004 to 16.1% in FY05.
Travel
The Center was able to decrease its travel expenditures in FY05 by combining transportation of inmates.
Travel & Allowance for committed, paroled and discharged prisoners
In addition to the $5,091 expense for FY05, the Center expended $13,600 out of the “Travel and allowance
revolving fund”. This revolving cash account was not replenished and was closed as required by the
Department of Corrections.
Equipment
The decrease in FY05 was due to budget constraints for new equipment purchases.

21

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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 fiscal year ended June 30, 2006, did not disclose any
appropriation line items with significant (20% or more) lapse period expenditures.

22

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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 fiscal year ended June 30, 2005, did not disclose any
appropriation line items with significant (20% or more) lapse period expenditures.

23

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
Two Years Ended June 30, 2006
Balance
July 1, 2005
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Cold Storage
Officers' Clothing
Tools Under $100
Paint Shop
Welding Shop
Outside Warehouse
Range Ammunition
Postage
Surplus Inventory

$

$
LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund
Residents' Benefit Fund

$

$

Additions

474,182
128,806
46,143
352,804
8,722
8,216
18,321
3,311
10,170
4,320
294
1,055,289

$

12,101
134,117
146,218

$

$

$

Balance
July 1, 2004
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Cold Storage
Officers' Clothing
Tools Under $100
Paint Shop
Welding Shop
Outside Warehouse
Range Ammunition
Postage
Surplus Inventory

$

$
LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund
Residents' Benefit Fund

$

$

Deletions

1,892,221
162,752
454,685
1,723,087
18,992
2,318
65
6,194
3,300
11,611
54,227
4,329,452

$

269,215
1,865,225
2,134,440

$

$

$

Additions

368,510
68,543
65,394
473,924
216
8,976
13,372
18,951
5,888
10,708
709
293
1,035,484

$

$

16,576
137,067
8,521
162,164

$

$

2,347,789
259,763
385,434
1,942,224
21,721
3,013
369
2,253
269
16,845
56,477
1
5,036,158
296,261
1,724,195
22,690
2,043,146

$
$

$

Note: The inventory balances at June 30 were reconciled to the records of the Center.

24

2,067,085
205,294
440,059
1,744,296
18,992
2,195
1,536
5,350
3,340
16,272
48,769
294
4,553,482

$

266,361
1,805,315
2,071,676

$

Deletions
$

Balance
June 30, 2006

2,242,117
199,500
404,685
2,063,344
21,937
3,267
5,525
2,883
2,846
17,383
52,866
5,016,353
300,736
1,727,145
31,211
2,059,092

$

$

299,318
86,264
60,769
331,595
8,845
6,745
19,165
3,271
5,509
9,778
831,259
14,955
194,027
208,982

Balance
June 30, 2005
$

$
$

$

474,182
128,806
46,143
352,804
8,722
8,216
18,321
3,311
10,170
4,320
294
1,055,289
12,101
134,117
146,218

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS AND PLANNING PROGRAM
FUNCTIONS
The Menard Correctional Center is one of 27 adult correctional centers within the Illinois Department of
Corrections and is the largest maximum security facility in the State of Illinois. Its purpose is to maintain
custody and control of Court ordered incarceration of adult male felons. Its rated capacity is 3,098 inmates
and its inmates are classified as minimum, medium, and maximum security. Over the past few years, the
unit management was expanded, and housing by aggression levels was established.
The purpose of the Center is to confine its inmates in a safe, secure and humane manner, preserve and
promote individual rights and responsibilities, and in turn, ensure the ultimate protection of society. Inherent
with this purpose is the offering of a variety of program activities for all inmates by complying with
Department Rules and Directives. All inmates are afforded the opportunity to explore and participate in
programs designed to assist them towards a successful reintegration into society and to reduce the negative
effects of incarceration.
PLANNING PROGRAM
Menard Correctional Center has developed a formal management system to address the Department of
Corrections and various other standards. Goals and objectives are established by the Chief Administrative
Officer, Administrative Officials and Department Heads. These individuals meet on a monthly basis to
consider alternative approaches, review and update goals and objectives, and monitor operating results in
terms of achieving established goals and objectives, on a timely basis. Included in these goals and objectives
is to maintain the accreditation status with the American Correctional Association. Menard Correctional
Center was the first maximum security prison to win this accreditation status.
AUDITOR'S ASSESSMENT OF PLANNING PROGRAM
The Center has established formal written long and short-term goals with respect to its functions and
programs. The Center's system ensures that plans adopted are geared to authorizing legislation and the needs
of the citizens of Illinois. Center officials feel that their goals and objectives are maintained and are
consistent with those of other facilities providing similar services and that considerable progress had been
made at implementing programs pursuant to plans. The Center’s planning program appears adequate.
AGENCY HEAD AND LOCATION
Donald A. Hulick, Warden
711 Kaskaskia Street
Menard, Illinois 62259

25

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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.

Administrative
Business office and stores
Clinical services
Recreation
Maintenance
Utilities
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Religion
Secretary/Clerical Misc.
Transportation
Total

2006
23
19
33
0
26
6
4
600
34
44
1
4
1
795

Fiscal Year
2005
2004
22
21
24
16
37
27
0
1
23
19
6
6
2
4
647
686
32
34
46
50
1
3
4
4
1
6
845
877

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 employees’ 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.

26

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
EMPLOYEE OVERTIME (cont.)
The following table, prepared from Department records presents the paid overtime and earned compensatory
time incurred during fiscal year 2006 and 2005.

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

2006

2005

17,222

22,936

$665,029

$857,450

25,367

26,639

$666,606

$646,799

42,590

49,574

$1,331,635

$1,504,248

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 Residents’ Commissary Fund. A
summary of the financial activity of the Residents’ Commissary Fund for the years ended June 30, 2006 and
2005 are presented on pages 15 and 16 of this report.
As part of our testing 21 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. As
a result of our testing we noted no exceptions.

27

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

2006

Fiscal Year
2005

2004

Rated population

3,098

3,098

3,098

Inmate population (as of May 31)

3,433

3,478

3,504

Average number of inmates

3,476

3,494

3,461

$63,803,499

$66,549,095

$63,279,894

25,601
$63,777,898

0
$66,549,095

119,876
$63,160,018

$18,348

$19,047

$18,249

Expenditures from appropriations
Less-equipment and capital
improvements
Net expenditures
Net inmate cost per year

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.
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

795

845

877

Average number of correctional officers

600

647

686

3,476

3,494

3,461

Ratio of employees to inmates

1 to 4.4

1 to 4.1

1 to 4.0

Ratio of correctional officers to inmates

1 to 5.8

1 to 5.4

1 to 5.1

Average number of inmates

28

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CELL SQUARE FEET PER INMATE (not examined)
The following comparisons are from a report issued by the Department of Corrections to the State
legislature:

Approximate Square Foot Per Inmate

2006

2005

2004

39

39

38

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

Breakfast
Lunch
Dinner
1:00 a.m. meal
Staff meals
Vocational School Meals
Total Meals Served
Food Cost
Cost Per Meal

29

2006
1,268,740
1,268,740
1,268,740
22,265
184,325
12,410
4,025,220

Fiscal Year
2005
1,275,310
1,275,310
1,275,310
24,150
183,900
13,140
4,047,120

2004
1,258,353
1,258,353
1,258,353
22,265
182,135
13,870
3,993,329

$2,973,611

$3,352,884

$4,306,195

$0.74

$0.83

$1.08

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD 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 what was paid to vendors for medical and
clergy contractual services for fiscal years 2006, 2005 and 2004.
Fiscal Year
2005

2004

$2,440,425
3,331,863
0
0
0
$5,772,288

$4,393,860
0
0
0
0
$4,393,860

$1,334,551
2,653,081
225
1,600
500
$3,989,957

$1,435

$1,702

$1,716

2006
Medical Services:
Wexford Health Source
Health Professionals, LTD
Forest Park Medical
Cape Neurological
Orthopedic Assoc.
Clergy Services:
Rabbi Scheiman

30

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
MENARD CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
•
•
•
•

•
•
•

Began Step Down Program. This program is for inmates sent to TAMMS in isolation. This
program assists inmates to regain their social skills and reintegrates them to a social setting.
Medical Vendor Contract was cancelled with Wexford Health Services and awarded to Health
Professionals, LTD. Wexford Health Services later won the contract back.
Monthly savings
between HPL ($591,153/month) and Wexford ($418,626/month) is $172,527/month.
Employees on lay-off status were called back to work.
Water and sewer agreements with the City of Chester were completed. The water agreement allows
charging one rate for all Menard locations. This is beneficial to Menard because they will be
invoiced at one rate instead of the smaller meters being charged at a higher residential rate. The
sewer agreement has Menard Correctional Center and Chester Mental Health Center split, based on
population, 63.4% of the sewer plant operation. Sewer was negotiated to place a 7% cap on
operating expenses. Also sludge is used by farmers reducing cost of having it hauled away.
The entire Roster Management System was overhauled. This included the changing of staff, shifts,
days off and assignments.
Overhauled consolidated posts (balanced days off) in order to minimize overtime.
The Employee Discipline Procedure was revamped and started from scratch. This will now be an ongoing issue that will be addressed. This ensures all employees are treated equally regarding
discipline and violations of rules. This procedure also ensures there are proper charges listed,
ensures consistency and continuity with all employees.

31

 

 

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