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Shawnee Prison IL Fy 2006 Audit, IL DOC, 2006

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STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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
SHAWNEE 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- Special Revenue Funds
Schedule of Locally Held Funds- Cash Basis
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
Shared Resources (not examined)
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)

2
3
4

6
9
15

16
17
19
20
21
23
24
25
26
28
30

31
32
32
33
34
34
35
35
36
36
37

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

CENTER OFFICIALS

Warden (4/1/06 to 8/14/06)

Mr. Jay Merchant

Warden (10/1/03 to 3/31/06 )

Mr. Terry McCann

Assistant Warden - Programs

Mr. Allan Martin

Assistant Warden - Operations

Mr. Shelton Frey

Business Office Administrator (9/1/05 to current)

Mr. Sean Goins

Acting Business Office Administrator (3/1/04 to 9/1/05)

Mr. David Cheek

The Center is located at:
6665 State Route 146E
Vienna, Illinois 62995

-2-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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

This Report

Findings
Repeated findings
Prior recommendations implemented
or not repeated

Prior Report

6
1

5
0

4

1

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
06-4

9
10
11
12

Inaccurate Reporting of Accounts Payable
Lack of Independent Review of Payroll Documentation
Inadequate Segregation of Duties Over Property Control
Inadequate Controls Over Locally Held Fund Cash Disbursements

06-5
06-6

13
14

Inadequate Controls Over Vending Machines
Inadequate Controls Over Inventory

-4-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
SCHEDULE OF FINDINGS (Continued)
PRIOR FINDINGS NOT REPEATED

Item No.
06-7
06-8
06-9
06-10

Page
15
15
15
15

Description
Physical Counts on Inventory Not Conducted
Incorrect Inventory Reported
Vouchers Not Timely Submitted for Expenditure
Contract was Not Timely Approved

EXIT CONFERENCE
Center management waived having an exit conference by an e-mail dated March 20, 2007.
Responses to the recommendations were provided by Mary Ann Bohlen, Illinois Department of Corrections
Accounting Manager. This communication was in an e-mail dated March 20, 2007.

-5-

DOEHRING, WINDERS & CO. LLP
Certified Public Accountants
& Business Advisers
1601 LAFAYETTE AVENUE
MATTOON, ILLINOIS 61938

INDEPENDENT ACCOUNTANTS' REPORT ON STATE COMPLIANCE,
ON INTERNAL CONTROL OVER COMPLIANCE, AND ON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES

Honorable William G. Holland
Auditor General
State of Illinois

Compliance
As Special Assistant Auditors for the Auditor General, we performed a limited scope compliance examination of
the State of Illinois Department of Corrections – Shawnee Correctional Center’s compliance with the
requirements listed below, as more fully described in the Audit Guide for Performing Financial Audits and
Compliance Attestation Engagements of Illinois State Agencies (Audit Guide) as adopted by the Auditor General,
during the two years ended June 30, 2006. The management of the State of Illinois Department of Corrections –
Shawnee Correctional Center is responsible for compliance with these requirements. Our responsibility is to
express an opinion on the State of Illinois Department of Corrections – Shawnee Correctional Center’s
compliance based on our examination.
A.

The State of Illinois Department of Corrections – Shawnee Correctional Center has obligated, expended,
received, and used public funds of the State in accordance with the purpose for which such funds have
been appropriated or otherwise authorized by law.

B.

The State of Illinois Department of Corrections – Shawnee Correctional Center has obligated, expended,
received, and used public funds of the State in accordance with any limitations, restrictions, conditions or
mandatory directions imposed by law upon such obligation, expenditure, receipt or use.

C.

The State of Illinois Department of Corrections – Shawnee Correctional Center has complied, in all material
respects, with applicable laws and regulations, including the State uniform accounting system, in its
financial and fiscal operations.

D.

The State revenues and receipts collected by the State of Illinois Department of Corrections – Shawnee
Correctional Center are in accordance with applicable laws and regulations and the accounting and
recordkeeping of such revenues and receipts is fair, accurate and in accordance with law.

E.

Money or negotiable securities or similar assets handled by the State of Illinois Department of Corrections
– Shawnee Correctional Center on behalf of the State or held in trust by the State of Illinois Department of
Corrections – Shawnee Correctional Center have been properly and legally administered and the
accounting and recordkeeping relating thereto is proper, accurate, and in accordance with law.

Our limited scope compliance examination of the Center was limited to the following areas of the Audit Guide :

-6-

Chapter
Chapter
Chapter
Chapter
Chapter
Chapter

8 – Personal Services Expenditures
9 – Contractual Services Expenditures
11 – Commodities Expenditures
18 – Appropriations, Transfers and Expenditures
22 – Review of Agency Functions and Planning Program
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 - Shawnee 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 – Shawnee
Correctional Center’s compliance with specified requirements.
In our opinion, the State of Illinois Department of Corrections – Shawnee Correctional 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, 06-3,
06-4, 06-5, and 06-6.
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 – Shawnee 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 – Shawnee 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.

-7-

Our consideration of internal control over compliance with the aforementioned requirements would not
necessarily disclose all matters in internal control that might be material weaknesses. A material weakness is a
reportable 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. We noted no matters involving internal control over compliance that we consider to be material
weaknesses. However, the results of our procedures disclosed other matters involving 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 accompanying Schedule of Findings as findings 06-1, 06-2,
06-3, 06-4, 06-5, and 06-6.
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 Schedule of Locally Held Funds - Special Revenue Funds - Residents' Benefit Fund for the year
ended June 30, 2006, Comparative Schedule of Cash Receipts and Deposits, Employee Overtime, Shared
Resources, 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.
We have not applied procedures to the 2004 Supplementary Information for State Compliance Purposes, and
accordingly, we do not express an opinion thereon.
This report is intended solely for the information and use of the Auditor General, the General Assembly, the
Legislative Audit Commission, the Governor, Center and Department management, and is not intended to be and
should not be used by anyone other than these specified parties.

September 13, 2006

-8-

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

Current Findings
06-1

Inaccurate Reporting of Accounts Payable

Shawnee Correctional Center (Center) did not accurately report Accounts Payable for fiscal years 2005 and 2006.
During our testing of locally held funds, we noted eight expenditures were not properly recorded as accounts
payable, resulting in an understatement of $12,282 for fiscal year 2005.
General ly Accepted Accounting Principles dictate goods received before year-end, but not paid for, be accounted
for as Account s Payable.
Center personnel stated lack of resources led to the inaccurate reporting for locally held funds.
Failure to accurately record liabilities and expenses could result in errors being reported in the Departmental
financial information. (Finding Code No. 06-1)
RECOMMENDATION
We recommend the Center properly record the receipt of goods and/or services and the associated Accounts
Payable.
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to record accounts payable transactions for open
orders at the end of the fiscal year. The errors noted were due to oversights.

-9-

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

Current Findings - Continued
06-2

Lack of Independent Review of Payroll Documentation

The Shawnee Correctional Center (Center) payroll voucher s were not independently verified to agree to the
approved timesheets .
During our testing of 10 payroll periods during fiscal years 2005 and 2006, it was determined that the payroll
clerk inputs approved timesheet data into the computer payroll system, which generates the payroll voucher and
the paycheck . After processing, warrants are returned to the payroll clerk. The Business Administrator does not
review the payroll information after input to determine if the information agreed to the original input approved.
Good internal control procedures require verification that payroll vouchers are in agreement with the payroll
timesheets approved.
Center personnel stated the lack of staff resulted in the poor segregation of duties.
Failure to review payroll vouchers by an independent person increases the likelihood a loss from errors or
irregularities could occur and would not be detected in a timely manner. (Finding Code No. 06-2)
RECOMMENDATION
We recommend a person independent of the payroll voucher input verify its accuracy.
CENTER RESPONSE
Recommendation implemented. The business administrator will perform a review of the voucher/report prior to
signing as valid.

- 10 -

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

Current Findings - Continued
06-3

Inadequate Segregation of Duties Over Property Control

The Shawnee Correctional Center (Center) did not maintain adequate segregation of duties over property control.
An employee responsible for performing physical inventory counts of equipment also had the ability to add,
change, and delete transactions in the Property Control System.
Center personnel stated the employee had changed job responsibilities, but their Property Control System access
had not been updated.
Effective internal controls dictate the same person not be allowed access to the Property Control System and
perform physical inventory of equipment .
Failure to segregate physical inventory counts and access to the Property Control System could result in
inaccurate inventory information. Property was valued at $46,995,748 and $46,671,156 for FY 2005 and FY
2006, respectively . (Finding Code No. 06-3)
RECOMMENDATION
We recommend an employee who performs physical inventory counts of equipment not have access to the
Property Control System.
CENTER RESPONSE
Recommendation implemented. During the audit fieldwork, the access for the employee noted was deleted.

- 11 -

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

Current Findings - Continued
06-4

Inadequate Controls over Locally Held Fund Cash Disbursements

The Shawnee Correctional Center (Center) did not maintain adequate controls over locally held fund cash
disbursements .
From March 1, 2004 through August 2005, the Center did not have a Business Administrator. During this period,
our testing noted 15 instances where the two signatures required to process disbursements were provided by the
Warden and his designee, which was not in accordance with Institutional Directive 02.40.901.
Institutional Directive 02.40.901 states signature authority shall be given to the Chief Administrative Officer and
to the Business Administrator. Two signatures are required on each disbursement check. One signature should
be the Chief Administrative Officer or his designee and the other signature should be the Business Administrator
or his designee.
The Center personnel believed two authorized signatures, designated by the Center and regardless of the office
they originate from, was in compliance .
Failure to comply with Institutional Directive 02.40.901 circumvents the designation of authorized signers by the
Chief Administrative Officer and Business Administr ator. (Finding Code No. 06-4)
RECOMMENDATION
We recommend the Center comply with Institutional Directive 02.40.901.
CENTER RESPONSE
Recommendation implemented. The facility has revised the institutional directive to more closely align with the
Agency Administrative Directive. The facility will require signatures in compliance with the Administrative
Directive.

- 12 -

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

Current Findings - Continued
06-5

Inadequate Controls over Vending Machines

Documentation was not availa ble to provide evidence that Shawnee Correctional Center (Center) was collecting
Employee Commissary fund vending machine cash under dual control.
Center personnel indicated vending machine cash was being collected and counted by two employees who
returned the cash to the business office and prepared a count sheet initialed by both employees. A deposit slip
would be prepared by business office personnel. However, the Center did not retain the count sheets.
The Center could not provide documentation indicating two individuals collected cash from the Employee
Commissary vending machines. Collections were $14,812 and $13,924 for fiscal years 2005 and 2006,
respectively.
Good internal controls dictate assets susceptible to theft, such as cash, should be placed under dual control in
order to protect the asset from theft and the responsible employee from unfound accusation.
Failure to control cash puts the Center at risk that cash may be misappropriated. (Finding Code No. 06-5, 04-3)
RECOMMENDATION
We recommend dual control over vending machine cash collections be implemented and documented.
CENTER RESPONSE
Recommendation implemented. The facility has assigned two employees to collect the cash from the vending
machines. Additionally, the facility is in the process of changing vending machines to debit card technology,
eliminating cash from the vending machines.

- 13 -

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

Current Findings - Continued
06-6

Inadequate Controls over Inventory

Shawnee Correctional Center (Center) did not maintain adequate controls over resident commissary invent ory.
During our testing of the resident commissary inventory we noted 4,646 items had to be adjusted during June 30,
2005. The net adjustment was $111. Additionally, for June 30, 2006, we noted 1,572 items had to be adjusted,
resulting in an adjustment of ($346).
Center personnel stated the adjustments were due to inventoried items being included in the system, but not
physically being part of the inventory count, inventoried items being included in the physical count, but not in the
system, inmate theft, possible miscounts between months, and items with damaged barcodes.
Good business practices dictate internal controls be in place to maintain effective control s over assets and to
ensure assets are properly safeguarded.
Inadequate controls over inventory could result in the risk of asset loss. Inventory values at June 30, 2005 and
2006 were $64,300 and $87,787, respectively . (Finding Code 06-6)
RECOMMENDATION
We recommend the Center maintain effective control over and properly safeguard assets to eliminate the need
for numerous monthly adjustments .
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to ensure adequate controls over the inventory.
The errors noted were due to oversights and errors.

- 14 -

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

Prior Year Findings Not Repeated
06-7

Physical Counts on Inventory Not Conducted

The Center did not conduct an independent inventory test count on the Employee Commissary physical inventory.
(Finding Code No. 04-1)
Disposition
Recommendation not repeated.
Independe nt test counts were performed on the Employee Commissary
inventory after the physical inventory.

06-8

Incorrect Inventory Reported

The Center failed to record the pre-stamped envelope inventory on the Resident Benefit Fund. (Finding Code No.
04-2)
Disposition
Recommendation not repeated. The Center, in line with Departmental policies and procedures, appropriately
recorded pre-stamped envelope purchases.

06-9

Vouchers Not Timely Submitted for Expenditure

The Center did not exercise adequate control over voucher processing. (Finding Code No. 04-4)
Disposition
Recommendation not repeated. Our test results indicated the Center obtained approval within the 30-day
timeframe.

06-10 Contract was Not Timely Approved
The Center did not approve the contractual agreement for waste removal prior to the start date of the contract.
(Finding Code No. 04-5)
Disposition
Recommendation not repeated. According to our test results, the Center complied with contracting requirements
and obtained affidavits as needed.

- 15 -

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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- Special Revenue Funds
Schedule of Locally Held Funds- Cash Basis
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
Shared Resources (not examined)
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 Schedule of Locally Held Funds - Special Revenue Funds Residents' Benefit Fund for the year ended June 30, 2006, Comparative Schedule of Cash Receipts and Deposits,
Employee Overtime, Shared Resources, 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.

-16-

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

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2006

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
GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and

$

-17-

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

$

18,754,200

$

17,792,934

957,400

18,750,334

$

3,866

240,700

240,698

-

240,698

2

361,600

330,552

31,040

361,592

8

1,461,600
1,385,600
5,517,900
15,800

1,386,554
1,314,306
4,873,685
12,828

74,648
71,260
546,686
2,905

1,461,202
1,385,566
5,420,371
15,733

398
34
97,529
67

93,900
2,356,100
18,400
13,500
48,300
90,800

87,637
2,236,880
14,788
9,402
47,946
76,654

6,214
118,146
3,564
4,000
318
14,065

93,851
2,355,026
18,352
13,402
48,264
90,719

49
1,074
48
98
36
81

30,358,400

$

28,424,864

$

1,830,246

$

30,255,110

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

$

103,290

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

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2005

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
GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and

$

-18-

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

$

18,914,600

$

17,925,531

955,442

18,880,973

$

33,627

38,587

38,586

-

38,586

1

386,100

352,559

27,472

380,031

6,069

2,938,000
1,350,700
5,620,800
18,000

2,782,627
1,276,623
5,187,762
12,935

149,945
69,261
357,121
1,948

2,932,572
1,345,884
5,544,883
14,883

5,428
4,816
75,917
3,117

101,900
2,531,900
19,400
14,100
85,300
92,800

96,639
2,241,080
14,803
398
72,780
79,323

5,013
247,289
2,112
10,263
7,946
13,477

101,652
2,488,369
16,915
10,661
80,726
92,800

248
43,531
2,485
3,439
4,574
-

32,112,187

$

30,081,646

$

1,847,289

$

31,928,935

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

$

183,252

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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

$ 30,358,400

$ 32,112,187

$ 31,623,500

18,750,334
240,698
361,592

18,880,973
38,586
380,031

17,940,431
917,759
402,422

1,461,202
1,385,566
5,420,371
15,733

2,932,572
1,345,884
5,544,883
14,883

1,585,523
1,325,543
5,238,617
17,309

93,851
2,355,026
18,352
13,402
48,264
90,719

101,652
2,488,369
16,915
10,661
80,726
92,800

111,555
2,943,269
19,871
92,218
83,672
95,005

30,255,110

31,928,935

30,773,194

Total Expenditures
$

-19-

2004

P.A. 94-0015

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

LAPSED BALANCES

FISCAL YEAR
2005

103,290

$

183,252

$

850,306

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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.

-20-

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

Employees'
Commissary
Fund

Residents'
Commissary
Fund

Employees'
Benefit
Fund

$ 157,464
83

$ 1,387,410
1,142

$

-

-

5,243
1,691

4,550
-

Total Revenues

157,547

1,388,552

6,940

6,695

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Cable Television
Donations
Other

140,931
4,866

1,128,213
2,119

1,944
9,622

7,978
52,181
4,301
-

Total Expenditures

145,797

1,130,332

11,566

64,460

11,750

258,220

(4,626)

(57,765)

OTHER FINANCING SOURCES
Transfers In
Transfers (Out)

(11,750)

(258,220)

4,700
-

103,832
-

Total Other Financing Sources

(11,750)

(258,220)

4,700

103,832

Net Change in Fund Balance

-

-

74

46,067

Fund Balance July 1, 2005

-

-

10,848

267,973

10,922

$ 314,040

REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Entry Fees
Postage
Other
Donations

Excess (Deficiency) of Revenues
Over (Under) Expenditures

Fund Balance June 30, 2006

$

-

$

-

$

6

Residents'
Benefit
Fund*
$

2,145

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

*The Residents' Benefit Fund activity, for the period of July 1, 2005 through June 30, 2006, was provided by the
Department of Corrections - Central Office. This information has not been examined by us as it was outside the
scope of this engagement.
-21-

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

Employees'
Commissary
Fund

Residents'
Commissary
Fund

Employees'
Benefit
Fund

$ 137,854
47

$ 1,337,268
308

$

-

-

4,241
9,060

8,229
43,565
-

Total Revenues

137,901

1,337,576

13,320

52,142

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Cable Television
Donations
Other

127,707
1,532

1,067,690
6,784

9,049
12,746

24,904
5,270
29,141
88,463

Total Expenditures

129,239

1,074,474

21,795

147,778

8,662

263,102

(8,475)

(95,636)

OTHER FINANCING SOURCES
Transfers In
Transfers (Out)

(8,662)

(263,102)

3,465
-

105,626
-

Total Other Financing Sources

(8,662)

(263,102)

3,465

105,626

Net Change in Fund Balance

-

-

(5,010)

Fund Balance July 1, 2004

-

-

15,858

257,983

10,848

$ 267,973

REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Entry Fees
Postage
Other
Donations

Excess (Deficiency) of Revenues
Over (Under) Expenditures

Fund Balance June 30, 2005

$

-

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

$

-

$

19

Residents'
Benefit
Fund
$

348

9,990

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

2005

Balance - July 1

2006

Travel and
Allowance
Rev. Fund

Residents'
Trust
Fund

Travel and
Allowance
Rev. Fund

Residents'
Trust
Fund

$

12,080

$ 114,129

$

$

7,000

56,172

Receipts
Investment Income
Inmate Account Receipts
Appropriations from General
Revenue Fund

-

385
1,740,013

-

543
1,835,798

101,652

-

93,851

-

TOTAL RECEIPTS

101,652

1,740,398

93,851

1,836,341

Disbursements
Inmate Account Disbursements
Disbursements for released
inmates

-

1,797,970

-

1,836,738

106,732

-

93,851

-

TOTAL DISBURSEMENTS

106,732

1,797,970

93,851

1,836,738

Fund Transfers
Fund Transfers In
Fund Transfers (Out)

-

(385)

(7,000)

7,000
(543)

TOTAL TRANSFERS

-

(385)

(7,000)

6,457

Balance - June 30

$

7,000

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

$

56,172

$

-

$

62,232

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Years Ended June 30,

2006

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

-24-

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

Land
$ 158,396

Buildings
$ 42,696,765

Equipment
$ 3,893,144

-

-

9,007

-

127,529
-

-

2005
Land
Improvements
$ 247,443

Land
Improvements
$ 247,443

Total
$ 46,995,748

Land
$ 158,396

Buildings
$ 42,626,996

Equipment
$ 4,186,992

-

9,007

-

-

54,867

-

54,867

45,065
2,118
500
724
5,112
2,990
385

-

45,065
2,118
128,029
724
5,112
2,990
385

-

69,769
-

7,637
18,356
4,535
17,854

-

7,637
69,769
18,356
4,535
17,854

127,529

65,901

-

193,430

-

69,769

103,249

-

173,018

-

-

379,623
48,477
87,644
2,278

-

379,623
48,477
87,644
2,278

-

-

4,644
392,453
-

-

4,644
392,453
-

-

-

518,022

-

518,022

-

-

397,097

-

397,097

$ 158,396

$ 42,824,294

$ 3,441,023

247,443

$ 46,671,156

$ 158,396

42,696,765

$ 3,893,144

247,443

$ 46,995,748

$

$

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

$

Total
$ 47,219,827

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS (not examined)
FOR THE YEARS ENDED JUNE 30,

FISCAL YEAR
2006

2005

2004

RECEIPTS
Jury Duty

$

Inmate Restitution
Miscellaneous
TOTAL RECEIPTS

203

$

343

$

115

13,900

35,764

31,637

1,449

12,614

7,967

$

15,552

$

48,721

$

39,719

$

1,652

$

12,957

$

8,082

REMITTANCES
General Revenue Fund - 001
Department of Corrections Reimbursement Fund - 523

13,900

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

35,764

31,637

$

15,552

$

48,721

$

39,719

$

1,652

$

12,957

$

8,082

DEPOSITS
Receipts recorded by Center
Add: Deposits in transit - Beginning of year

100

Deduct: Deposits in transit - End of year

(30)

DEPOSITS RECORDED BY THE STATE COMPTROLLER

$

1,722

$

-

23

(100)

-

12,857

$

8,105

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.
-25-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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

EXPENDITURE ITEM

2006
Employee retirement
contributions paid by
employer

$

State contributions to State
Employees' Retirement
System

$ 1,461,202

Equipment

$

Telecommunications

$

240,698

INCREASE
(DECREASE)

2005

$

38,586

AMOUNT

$

%

202,112

523.8%

$ 2,932,572

$ (1,471,370)

(50.2)%

13,402

$

10,661

$

48,264

$

80,726

$

2,741
(32,462)

25.7%
(40.2)%

Center management provided the following explanations for the significant variations identified above.

Employee retirement contributions paid by employer
The large increase in employee retirement contributions paid by employer was due to the State resuming
contributions to the employee's portion of the State Employee Retirement Contribution during fiscal year 2006.
The State had ceased paying the employee portion during fiscal year 2005.
State contributions to State Employees' Retirement System
The decrease in state contributions to state employees' retirement system was due to the overall decrease of
the State employee retirement rate from 16.1% in fiscal year 2005 to 7.8% in fiscal year 2006.

Equipment
Equipment expenditures were based specifically on the budgeted amount approved by Central Office. During
fiscal year 2006, two large purchases make up the difference between the two fiscal years. Five garbage
dumpsters and one SCBA tank were purchased for a total of $6,700.
Telecommunications
Approximately 93% ($30,045) of the decrease is attributable to FY06 Revolving Fund invoices being paid in fiscal
year 2007 as catch-up billings.

-26-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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

EXPENDITURE ITEM

2005

INCREASE
(DECREASE)

2004

AMOUNT

Employee retirement
contributions paid by
employer

$

38,586

$ 917,759

$

State contributions to State
Employees' Retirement
System

$ 2,932,572

$ 1,585,523

$ 1,347,049

Equipment

$

$

$

10,661

92,218

(879,173)

(81,557)

%

(95.8)%

85.0%
(88.4)%

Center management provided the following explanations for the significant variations identified above.

Employee retirement contributions paid by employer
The decrease in employee retirement contributions paid by employer was due to the the State ceasing to pay the
employee's portion of the State Employee Retirement Contribution during fiscal year 2005.
State contributions to State Employees' Retirement System
Due to Public Act 93-0665, effective in March 2004, the State temporarily discontinued payments into the State
Employees' Retirement System during fiscal year 2004. However, contributions resumed in fiscal year 2005.
Also, the overall State employee retirement rate increased from 13.4% in fiscal year 2004 to 16.1% in fiscal year
2005. These factors led to the increased expenditures for State contributions to State Employees' Retirement
System.
Equipment
Equipment expenditures were based specifically on the budgeted amount approved by Central Office. Fewer
equipment purchases were approved for fiscal year 2005.

-27-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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 disclosed (1) appropriation line
items with significant (20% or more) lapse period expenditures, as scheduled below:

Fiscal Year Ended June 30, 2006
TOTAL
EXPENDITURES

EXPENDITURE ITEM
Equipment

$

13,402

LAPSE PERIOD
EXPENDITURES
$

4,000

PERCENTAGE
29.8%

Center management provided the following explanations for the significant lapse period expenditures identified
above.
Equipment
Items were ordered prior to end of fiscal year 2006. However, vendor could not provide item until lapse period.
These items are the cause of the significant lapse period expenditures.

-28-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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 disclosed (1) appropriation line
items with significant (20% or more) lapse period expenditures, as scheduled below:

Fiscal Year Ended June 30, 2005
TOTAL
EXPENDITURES

EXPENDITURE ITEM
Equipment

$

10,661

LAPSE PERIOD
EXPENDITURES
$

10,263

PERCENTAGE
96.3%

Center management provided the following explanations for the significant lapse period expenditures identified
above.

Equipment
The lapse period spending increase was a direct result of one voucher for the mandated Procurement Efficiency
Initiative.

-29-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
For the Two Years Ended June 30, 2006

GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Officers' Clothing
Office Supplies
Postage
Surplus Inventory
LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund

GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Officers' Clothing
Office Supplies
Postage
Surplus Inventory

LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund

Balance
July 1, 2005

Additions

Deletions

$ 225,530
42,303
47,450
10,537
19,834
1,777

$ 2,147,939
77,493
225,212
35,320
44,189
18,995
-

$ 2,180,987
85,405
233,573
35,320
45,420
22,106
-

$

192,482
34,391
39,089
9,306
16,723
1,777

$ 347,431

$ 2,549,148

$ 2,602,811

$

293,768

$

5,477
77,819

$

$

140,558
1,123,402

$

6,436
103,860

$

83,296

$ 1,290,960

$ 1,263,960

$

110,296

Balance
July 1, 2004

Additions

Deletions

$ 289,528
66,946
70,310
99
10,182
22,742
-

$ 2,144,774
102,556
322,418
29,724
66,219
25,270
1,777

$ 2,208,772
127,199
345,278
29,823
65,864
28,178
-

$

225,530
42,303
47,450
10,537
19,834
1,777

$ 459,807

$ 2,692,738

$ 2,805,114

$

347,431

$

$

$

127,485
1,063,051

$

5,477
77,819

$ 1,190,536

$

83,296

4,625
100,069

$ 104,694

141,517
1,149,443

128,337
1,040,801

$ 1,169,138

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

Balance
June 30, 2006

Balance
June 30, 2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2006

CENTER FUNCTIONS AND PLANNING PROGRAM
Introduction
The Shawnee Correctional Center (Center) receives General Revenue Fund appropriations for the ordinary and
necessary expenditures of both the Center and Hardin County Work Camp (Work Camp).

Center Function
The Center is a Level 3 (high medium) security instituation located in Johnson County, seven miles east of
Vienna, Illinois and is adjacent to the Vienna Correctional Center. The Center, which opened July 1, 1984,
assumed fiscal responsibility for the Hardin County Work Camp on March 1, 1991. The official rated capacity of
the Center and Work Camp is 1,046 adult male residents.
The mission of the Center is to provide for the protection of society through the humane and secure
incarceration of adult male offenders, based upon the foundation of legislative and judicial decisions. The
Center's administration is committed toward instilling responsibility and mature decision-making in its inmates.
By providing extensive and high quality educational programs, work assignment opportunities, public service,
leisure time activities and religious avenues, the Center is expected to go far beyond the provision of the
minimum necessities of food, sanitation, clothing, housing and medical services to the inmates of the facility.

The Center is accredited by the American Correctional Association.
The Acting Warden of the Center from October 1, 2003 to March 31, 2006 was Terry McCann. The Warden from
April 1, 2006 to August 14, 2006 was Jay Merchant. The current Acting Warden is Daniel Austin. The Center's
address is Shawnee Correctional Center, 6665 State Route 146 East, Vienna, Illinois 62995.

Center Planning Program
Goals and objectives for the Center are developed at the Central Office of the Illinois Department of Corrections.

-31-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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.
Fiscal Year
2005

2006
Administrative
Business office and stores
Clinical services
Work Camp
Recreation
Maintenance
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Records
Secretary/Clerical Misc.
Total

2004

11
18
13
54
1
9
1
218
13
1
10
8

8
17
13
55
1
10
1
214
15
1
10
7

11
14
13
57
1
9
225
15
1
10
4

357

352

360

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.
The following table, prepared from Department records presents the paid overtime and earned compensatory
time incurred during fiscal year 2006 and 2005.
2006

2005

7,955

Paid overtime hours worked during fiscal year
$

Value of overtime hours worked during fiscal year

318,948
14,172

Compensatory hours earned during fiscal year
-32-

10,945
$

394,433
16,826

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2006

EMPLOYEE OVERTIME (Continued)
Value of compensatory hours earned during fiscal
year

$

Total paid overtime hours and earned compensatory
hours during fiscal year

348,354

$

22,127

389,315

27,771

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

667,302

$

783,748

INMATE COMMISSARY OPERATION
The Center operates a commissary for the benefit of the inmates. The commissary purchases goods from
outside vendors and then sells the items to the inmates at retail. 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 21 and 22 of this report.
As part of our testing, 20 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 that, during FY05 and through December 2005, the Center was automatically
marking up tobacco products by 35% and non-tobacco products by 25%. Beginning January 2006, the Center
began first marking items up 7% per a Department of Corrections Central Office policy to use full absorption
costing. The Center was directed to mark items up by the 7% overhead rate and then to mark the items up by
the statutorily mandated 25% or 35%.

-33-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2006

SHARED RESOURCES (not examined)
The Center loaned one employee to the Tamms Correctional Center and one employee to Vienna Correctional
Center during fiscal year 2006. While on loan for the following number of days during the following time period,
employees spent all of their time working there but were paid from Shawnee Correctional Center's appropriation.

Job Title

On Loan To

Time Period
of Loan

Number of
Days on Loan

Executive
Secretary III

Tamms
Correctional
Center

May 1, 2006
to July 7, 2006

20

Account
Technician I

Vienna
Correctional
Center

May 30, 2006
to July 7, 2006

16

Cost
$

3,702

2,580

$

6,282

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

2004

Rated population

1,046

1,046

1,046

Inmate population (as of May 31)

2,003

1,991

2,000

Average number of inmates

1,998

1,996

2,016

Expenditures from appropriations
Less-equipment and capital
improvements

$

30,255,110

$

Net expenditures

$

30,241,708

$

31,918,274

$

30,680,976

Net inmate cost per year

$

15,136

$

15,991

$

15,219

13,402

-34-

31,928,935

$

10,661

30,773,194
92,218

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2006

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

2005

2004

Average number of employees

357

352

360

Average number of correctional
officers

286

288

280

1,998

1,996

2,016

Ratio of employees to inmates

1 to 5.6

1 to 5.7

1 to 5.6

Ratio of correctional officers to
inmates

1 to 7.0

1 to 6.9

1 to 7.2

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:

Approximate Square Feet Per Inmate

-35-

2006

2005

2004

32

33

32

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE 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
Breakfast
Lunch
Dinner
Staff meals
Total Meals Served

2004

488,097
689,848
702,172
40,771

456,694
698,699
708,966
54,527

454,525
694,231
709,736
57,016

1,920,888

1,918,886

1,915,508

Food Cost

$

1,921,479

$

1,933,708

$

2,368,958

Cost Per Meal

$

1.00

$

1.01

$

1.24

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

2006

2004

Medical Services:
HPL
Wexford Health
Levaughn, Mark M., M.D.
Brain and Neurospine
Employee Benefit Fund
KPS Kamath M.D.
Williamson County Coroner
Lake Shore Medical
Forest Park Medical
American Institute of Toxicology

$

2,051,856
2,220,325
1,375
1,000
400
300
175
165

$

3,948,064
-

$

4,066,565
1,000
200
-

$

4,275,596

$

3,948,064

$

4,067,765

$

-

$

1,299

$

1,194

Clergy Services:
Chabad Lubavitch

-36-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHAWNEE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2006

SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
Noteworthy accomplishments occurring during fiscal year 2005 at Shawnee Correctional Center and Hardin
County Work Camp are detailed as follows:
D
D
D
D
D
D

All employees tested for drugs had negative results.
Two serious assaults on staff were reported.
Hardin County Work Camp offenders provided 57,406 hours of community service.
Twenty-two cases were referred to the County State's Attorney for possible prosecution.
Seventy formal employee grievances were processed.
During the period, 105 offenders received an ABE certificate, 40 offenders received a GED
degree, and 90 offenders received an associate's degree.

Noteworthy accomplishments occurring during fiscal year 2006 at Shawnee Correctional Center and Hardin
County Work Camp are detailed as follows:
D
D
D
D
D
D
D

All employees tested for drugs had negative results.
One serious assault of a staff member was reported.
Hardin County Work Camp offenders provided 47,656 hours of community service.
Eleven cases were referred to the County State's Attorney for possible prosecution.
Seventy-four formal employee grievances were processed.
During the period, 95 offenders received an ABE certificate, 33 offenders received a GED
degree, and 48 offenders received an associate's degree.
An employee commissary was opened at Hardin County Work Camp.

-37-

 

 

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