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

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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 – Special Revenue Funds
Schedule of Locally Held Funds – Cash Basis (not examined)
Schedule of Changes in State Property (not examined)
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
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)

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

Warden

Mr. Michael Rothwell

Assistant Warden - Programs

Ms. Adella Jordan-Luster

Assistant Warden - Operations

Mr. John Nunley

Business Office Administrator

Mr. Roger Wait

The Center is located at:
4017 East 2603 Road
Sheridan, IL 60551

1

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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
2
0

Prior Report
0
0

0

0

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

Page

Description

06-1

10

Inadequate control over personal services

06-2

13

Inadequate control over voucher processing and expenditure records

4

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
PRIOR FINDINGS NOT REPEATED
The Sheridan Correctional Center did not have any prior year findings.
EXIT CONFERENCE
Responses to the recommendations were provided by Mary Ann Bohlen, Accounting
Manager of the Illinois Department of Corrections, in a letter dated January 17, 2007. Center
management waived having an exit conference per a letter dated January 16, 2007.

5

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings
06-1. FINDING

(Inadequate control over personal services)

The Sheridan Correctional Center (Center) did not comply with Department of
Corrections (DOC) Administrative Directives in regards to personal services.
The Center allowed one employee to leave work whenever needed to respond to
emergency calls for the local ambulance/fire department. Due to this arrangement, the
Center maintained two separate logbooks of compensatory time for this employee. One
logbook was maintained for overtime worked on property control functions. These hours
were not included on the employee’s timesheet, and the employee was not reimbursed for
the hours earned but not used at fiscal year end. These hours were then used as
compensated time by the employee when the employee left to respond to an emergency.
The other logbook was maintained for overtime worked on locally held fund functions.
These hours were annotated on the employee’s timesheet, and the employee was paid for
the hours earned but not used at fiscal year end. We noted the following due to this
arrangement between the Center and the employee:
•

The Center allowed the employee to carryover all overtime hours earned on the
property control function to the next fiscal year. DOC Administrative Directive
02.65.131 (Overtime, Compensatory Time, Temporary Assignment, Standby, Call
Back, and Paid Lunch) states all compensatory time not scheduled by June 1st or used
by June 30th shall be liquidated and paid; this compensatory time may not be carried
over to the next fiscal year. The Center allowed this employee to begin accruing time
on 11/5/03 and still allows this employee to continue this practice even though Central
Office had requested this arrangement be stopped in May 2006. During our
examination period, this employee earned a total of 305 hours in FY05. Of the 305
total hours, 16.75 hours were accrued on weekend days in FY05. No compensatory
time was earned on the property control function in FY06. This employee used
approximately 126 hours of compensatory time in FY06 that was accrued in FY05.

•

The Center did not approve overtime earned on the property control function by the
employee and did not require the overtime to be reported on the employees’ timesheet.
DOC Administrative Directive 02.65.131 requires the Supervisor to approve or
disapprove and sign and date the request for overtime and to record any approved time
on the Employee’s Time Sheet.

•

The Center did not always pre-approve the overtime earned by the employee on work
for the locally held fund function. The employee reported overtime in 29 instances
during our examination period for work performed on the locally held fund function.
The overtime was approved the same day the overtime was worked in
10

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
7 of 29 (24%) instances. In 9 of 29 (31%) instances overtime was approved the next
day, and in 12 (41%) instances, the overtime was approved from two to four days
after the work was completed. In addition, in 1 of the 29 (4%) instances in which the
compensatory time was reported on the employee’s timesheet, the Center was unable
to provide the documentation of overtime approval. DOC Administrative Directive
02.65.131 requires the Supervisor to approve or disapprove and sign and date the
request for overtime.
•

The Center did not approve, in advance, compensatory time taken by the employee
during the examination period. DOC Administrative Directive 02.65.173 requires a
Notification of Absence, form DOC 0126, be used to request time off in advance.

•

The Center was aware the employee performed volunteer work at the local
ambulance/fire department. However, the Center did not ensure the employee
properly completed the secondary employment form as required by DOC
Administrative Directive 03.02.108. The Directive (Personnel and Labor Relations)
states full time employees shall not engage in secondary employment or accept other
compensation or honorariums except as approved by the Director. The employee did
complete a secondary employment form (DOC 0007) at the time the Center opened in
November 2003; however, the employee did not include volunteer work at the local
ambulance/fire department on the form.

•

The Center did not correctly calculate the amount to be paid to the employee for the
compensatory time earned for work on the locally held fund function but not used for
the employee. The Center overpaid the employee $83 dollars in FY05 and underpaid
the employee $69 in FY06 for compensatory time earned but not used by June 30.
Good business practice requires proper internal controls be established to ensure the
accuracy and reliability of data submitted for financial reporting for employees.

•

The Center did not ensure the employee’s timesheets agreed to the sign out sheets.
We noted on numerous occasions where the sign out sheet stated the employee
worked more than the regular 7.5 hours but the timesheet only showed the employee
to have worked the regular 7.5 hours. Good business practice requires proper internal
controls, such as reconciliation between timesheets and sign out sheets, be performed
to ensure the accuracy and reliability of data submitted for financial reporting.

Failure to follow Administrative Directives in regards to personal services increases the
risk the Center will pay for services not rendered by employees. (Finding Code No. 06-1)

11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
RECOMMENDATION
We recommend the Center ensure employee attendance records are accurate, complete,
reconcile with leave requests and comply with DOC Administrative Directives. In
addition, accumulation and use of compensation time should comply with DOC
Administrative Directives, and amounts paid out for compensatory time should be
checked for accuracy. Lastly, the Center should require all employees to properly report
secondary employment to the Director as required.
CENTER RESPONSE
Recommendation implemented. The procedure was changed in May 2006 upon
notification that the past practice was not in line with IDOC policy. Secondary
employment documents have been filed as required.

12

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
06-2. FINDING

(Inadequate control over voucher processing and expenditure records)

The Sheridan Correctional Center (Center) did not exercise adequate controls over voucher
processing and expenditure records. We noted the following weaknesses:
•

Ten of 98 (10%) vouchers tested totaling $619,126 were approved for payment from
2 to 95 days late. Center personnel stated voucher processing errors, unavailability of
funds, and staff shortages attributed to the late payment of vouchers. The Illinois
Administrative Code (74 Ill. Adm. Code 900.70) requires an agency to review a bill
and either approve or deny the bill in whole or in part within 30 days after physical
receipt of the bill.

•

The required interest of $2,649 was not paid on 3 of 98 (3%) vouchers tested. Center
personnel stated interest was not paid because of employee oversight and a lack of
documentation from contractors. In addition, DOC – Central Office notifies the Center
when interest payments are due and the Center was not notified of the required
payments. The State Prompt Payment Act (30 ILCS 540/3-2) requires State agencies to
determine whether interest is due and automatically pay interest penalties amounting to
$50 or more to the appropriate vendor when payment is not issued within 60 days after
receipt of a proper bill.

•

The Center prepaid vocational training services totaling $32,111 although the contract
did not include an advance payment clause. Center personnel stated the payment was
processed before the end of the month in order to assure timely payment. The State
Finance Act (30 ILCS 105/9.05) requires that payment for goods or services cannot
be made in advance unless the agency head certifies that the terms of the contract
require advance payment.

•

The Center could not locate 2 of 98 (2%) vouchers selected for testing, totaling
$531,723. Payments were for medical services. Center personnel stated missing
vouchers might have been misfiled. The Illinois State Records Act (5 ILCS 160/9)
requires the head of each agency establish and maintain an active, continuing program
for the economical and efficient management of the records of the agency.

13

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
Failure to approve vouchers timely could subject the State to unnecessary interest charges.
Failure to pay required interest on vouchers is noncompliance with the State Prompt
Payment Act. Paying in advance for services could result in improper expenditures by the
Center for services not received. Failure to maintain vouchers is noncompliance with the
Illinois Records Act. (Finding Code No. 06-2)
RECOMMENDATION
We recommend the Center comply with the Illinois Administrative Code procedures and
implement controls to ensure vouchers are approved within the required time frame. In
addition, the Center should only make payment for services rendered unless otherwise
stipulated in the contract. Further, the Center should comply with the Illinois State
Records Act and ensure it maintains an adequate system of recordkeeping.
CENTER RESPONSE
Recommendation accepted. While the exceptions noted were mainly due to staff error
and oversights, the facility will make every effort to ensure vouchers are processed timely
and accurately.

14

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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.

15

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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 (not examined)
Schedule of Changes in State Property (not examined)
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
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 – Cash Basis, Schedule of Changes in State Property,
Comparative Schedule of Cash Receipts and Deposits, Schedule of Changes in Inventories,
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

17
$

$

31,279,673

0
1,079,400
13,187
16,697
58,047
69,638

0
1,140,400
13,200
16,700
58,100
69,700
34,681,100

1,195,681
1,137,406
12,007,022
11,016

1,261,300
1,199,700
14,370,800
13,500

207,506

15,327,652

156,421

$

$

169,100

207,700

16,160,900

$

$

3,374,414

0
60,948
0
0
0
54

64,980
62,278
2,338,004
2,435

12,649

0

833,066

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

EXPENDITURES
THROUGH
JUNE 30, 2006

$

$

34,654,087

0
1,140,348
13,187
16,697
58,047
69,692

1,260,661
1,199,684
14,345,026
13,451

169,070

207,506

16,160,718

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2006

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

18
$

$

30,964,103

800
1,508,107
12,254
134
82,926
77,204

800
1,654,400
15,400
5,700
172,500
95,400
35,486,826

2,375,039
1,095,293
10,331,347
11,577

2,510,600
1,222,600
13,428,100
24,800

29,526

15,276,013

163,883

$

$

187,900

29,526

16,139,100

$

$

3,702,744

0
63,550
228
0
64,509
10,801

128,878
59,793
2,537,511
2,023

14,554

0

820,897

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

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

PUBLIC ACT 93-0842 & 93-0681

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2005

$

$

34,666,847

800
1,571,657
12,482
134
147,435
88,005

2,503,917
1,155,086
12,868,858
13,600

178,437

29,526

16,096,910

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2005

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

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

2006
P.A. 94-0015
GENERAL REVENUE FUND - 001
Appropriations (net of transfers)
EXPENDITURES
Personal services
Employee retirement contributions paid by employer
Student, member and inmate compensation
State contributions to State Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed, paroled and
discharged prisoners
Commodites
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total Expenditures

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

34,681,100

$

35,486,826

$

21,409,100

$

16,160,718
207,506
169,070
1,260,661
1,199,684
14,345,026
13,451

$

16,096,910
29,526
178,437
2,503,917
1,155,086
12,868,858
13,600

$

9,150,678
380,998
44,584
457,495
612,740
5,094,455
9,108

$

19

P.A. 93-0091

$

0
1,140,348
13,187
16,697
58,047
69,692
34,654,087

LAPSED BALANCES

2004

27,013

800
1,571,657
12,482
134
147,435
88,005
34,666,847
$

819,979

5
1,252,694
13,355
232,348
745,296
36,707
18,030,463
$

3,378,637

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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 Residents’ Commissary Fund is used to maintain stores for selling food, candy, tobacco,
health and beauty aids and other personal items. The residents’ commissary sells solely to
residents. Profits derived from Commissary Fund’s sales are allocated 60% to pay the wages and
benefits of employees who work at the commissary and 40% to the Residents’ Benefit Fund for
sales from the Residents’ 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
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For the the Year ended June 30, 2006
Residents'
Commissary
Fund
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

$

719,735
809

Employees'
Benefit
Fund
$

15,262
37

Residents'
Benefit
Fund
$

0
620

3,821
720,544

15,299

4,441

1,168

16,909
11,904
4,632

583,336
583,336

15,957
17,125

33,445

137,208

(1,826)

(29,004)
55,186

(137,208)
(137,208)

0

55,186

Net Change in Fund Balance

0

(1,826)

26,182

Fund Balance July 1, 2005

0

4,366

203,399

Fund Balance June 30, 2006

$

0

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

21

$

2,540

$

229,581

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

$

710,203
597

Employees'
Benefit
Fund
$

13,072
32

Residents'
Benefit
Fund
$

32,130
59

110
710,800

13,104

32,299

748
1,317

942

6,732
10,214

566,966
569,031

10,886
11,828

20,423
37,369

141,769

1,276

(5,070)

0

57,028
(24,943)
32,085

(141,769)
(141,769)

Net Change in Fund Balance

0

1,276

27,015

Fund Balance July 1, 2004

0

3,060

176,384

Fund Balance June 30, 2005

$

0

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

22

$

4,336

$

203,399

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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

7,500

$

24,624

Travel and
Allowance
Rev. Fund
$

Residents'
Trust
Fund

4,374

$

320
681,301

$

$

34,256

303
634,173

0

681,621

0

634,476

3,126

763,903
78,698

4,065

756,410
73,731

3,126

0
4,374

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

23

$

842,601

$

171,674
(1,062)
170,612
34,256

$

$

4,065

0
309

$

830,141

$

215,997
(418)
215,579
54,170

24
2,038,706

$

$

53,360,657

0

8,619,859

8,619,859

Buildings
44,740,798

$

$

3,010,565

58,409,928

71,730

71,475

71,475

71,730

255

8,705,184

255

85,325

64,004
1,587
8,620,385

64,004
1,587
526

Total
49,776,474

19,208

$

$

19,208

Equipment
2,996,970

$

$

2,038,706

0

4,265

4,265

Land
2,034,441

$

$

44,740,798

0

181,943

181,943

Buildings
44,558,855

2005

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.

Balance, ending

0

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

Land
2,038,706

0

$

$

Donations
Grants
Adjustments
Total Additions

Additions:
Purchases
Transfers-in:
Intra-agency
Inter-agency
Capital Development Board
Employees' Commissary Fund
Employees' Benefit Fund
Residents' Commissary Fund
Residents' Benefit Fund

Balance, beginning

2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
(NOT EXAMINED)
For The Years Ended June 30,

$

$

2,996,970

110,640

38,224
118

72,298

15,781
305,618

138,562
8,732

142,543

Equipment
2,801,992

$

$

49,776,474

110,640

38,224
118

72,298

15,781
491,826

138,562
8,732
186,208

142,543

Total
49,395,288

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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

$

Inmate Restitution

705

$

196

2004
$

160

0

43

2,709

5,986

8,359

0

Funeral Furlough

0

0

0

Staff Witness Fees

0

0

0

Contraband Cash

0

0

0

Copying Fees

25

4

0

Miscellaneous

35

1,122

442

Dormant Inmate Accounts

TOTAL RECEIPTS
REMITTANCES
General Revenue Fund - 001

$

6,751

$

9,724

$

3,311

$

740

$

254

$

602

Department of Corrections Reimbursement Fund - 523

6,011

9,470

2,709

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

$

6,751

$

9,724

$

3,311

DEPOSITS
Receipts recorded by Center

$

740

$

254

$

602

Add: Deposits in transit - Beginning of year
Deduct: Deposits in transit - End of year
DEPOSITS RECORDED BY THE STATE COMPTROLLER

$

26

0

0

(42)

(26)

0

724

$

228

$

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

602

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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 contributions to State
Employees’ Retirement
System
Travel and allowances for
committed, paroled and
discharged prisoners
Commodities
Equipment
Telecommunications
Operation of automotive
equipment

FISCAL YEAR
ENDED JUNE 30
2006
2005

$207,506

INCREASE
(DECREASE)
AMOUNT
%

$29,526

$177,980

$1,260,661 $2,503,917

($1,243,256)

(50%)

603%

$0
$1,140,348
$16,697
$58,047

$800
$1,571,657
$134
$147,435

($800)
($431,309)
$16,563
($89,388)

(100%)
(27%)
12,360%
(61%)

$69,692

$88,005

($18,313)

(21%)

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
The increase in employee retirement contributions paid by employer is due to the Center making
payments for one half of fiscal year 2006 compared to one pay period in fiscal year 2005.
State contributions to State Employees’ Retirement System
The decrease in State contributions is due to the percentage paid for contributions decreasing
from 16.107% in fiscal year 2005 to 7.792% in fiscal year 2006.
Travel and allowances for committed, paroled and discharged prisoners
The decrease in travel and allowances is due to the depletion of the travel and allowance fund in
fiscal year 2006.
Commodities
The decrease in commodities is due to the Center scaling back its purchases for food and clothing
due to a lower inmate population in fiscal year 2006.

26

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Equipment
The increase in equipment is due to the Center receiving an equipment budget in fiscal year 2006
compared to no budget in fiscal year 2005.
Telecommunications services
The decrease in telecommunications services is due to the Center receiving instruction by DOC –
Central Office to pay approximately $31,000 of fiscal year 2006 expenses with fiscal year 2007
appropriations.
Operation of automotive equipment
The decrease in operation of automotive equipment is due to the Center receiving instruction by
DOC – Central Office to pay approximately $15,000 of fiscal year 2006 expenses with fiscal
year 2007 appropriations.

27

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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

Personal Services
Employee retirement
contributions paid by
employer
Student, member 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
Equipment
Telecommunications services
Operation of automotive
equipment

FISCAL YEAR
ENDED JUNE 30
2005
2004

INCREASE
(DECREASE)
AMOUNT
%

$16,096,910

$9,150,678

$6,946,232

76%

$29,526

$380,998

($351,472)

(92%)

$178,437

$44,584

$133,853

300%

$2,503,917

$457,495

$2,046,422

447%

$1,155,086
$12,868,858
$13,600

$612,740
$5,094,455
$9,108

$542,346
$7,774,403
$4,492

89%
153%
49%

$800
$1,571,657
$134
$147,435

$5
$1,252,694
$232,348
$745,296

$795
$318,963
($232,214)
($597,861)

15,900%
25%
(100%)
(80%)

$88,005

$36,707

$51,298

140%

Center management provided the following explanations for the significant variations identified
above.
Personal Services and State contributions to Social Security
The increase in personal services and State contributions to Social Security expenditures is due
to the Center operating for only one half of fiscal year 2004 compared to a full fiscal year of
operations in 2005.

28

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Employee retirement contributions paid by employer
The decrease in employee retirement contributions paid by employer is due to the Center
receiving funding for only the first pay period of fiscal year 2005.
State contributions to State Employees’ Retirement System
The increase in State contributions is due to the percentage paid for contributions increasing
from 13.439% in fiscal year 2004 to 16.107% in fiscal year 2005 and because the Center
operated for only one half of fiscal year 2004.
Student, member and inmate compensation
The increase in inmate compensation is due to an increase in the average number of inmates of
925 for fiscal year 2005 compared to 530 inmates in fiscal year 2004.
Contractual Services
The increase in contractual services is due to the Center entering into new placement resource
unit contracts in fiscal year 2005.
Travel
The increase in travel is due to operating for only one half of fiscal year 2004 compared to a full
fiscal year of operations in 2005.
Travel and allowances for committed, paroled and discharged prisoners
The increase in travel and allowance is due to the low number of mandatory supervised releases
in fiscal year 2004 because of low number of inmates compared to fiscal year 2005.
Commodities
The increase in commodities is due to additional purchases of food and clothing items as the
inmate population increased in fiscal year 2005.
Equipment
The decrease in equipment is due to the Center’s spending for kitchen and security equipment for
its re-opening in fiscal year 2004. The Center did not receive an equipment budget for fiscal
year 2005.
Telecommunications services
The decrease in telecommunications services is due to the Center’s spending for fiber-optic
wiring and labor for switches for its re-opening in fiscal year 2004. This did not reoccur in fiscal
year 2005.

29

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Operation of automotive equipment
The increase in operation of automotive equipment is due to the Center providing transportation
of inmates to attend court appearances. The inmate population increased significantly from
fiscal year 2004 to fiscal year 2005.

30

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

Our testing of lapse period expenditures for the fiscal year ended June 30, 2005 disclosed two
appropriation line items for fiscal year 2005 with significant (20% or more) lapse period
expenditures, as scheduled below:

EXPENDITURE ITEM
Contractual Services
Telecommunications services

Fiscal Year Ended June 30, 2005
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$12,868,858

$2,537,511

20%

$147,435

$64,509

44%

Center management provided the following explanation for the significant lapse period
expenditures identified above.
Contractual Services
The lapse period expenditures of contractual services were due to a $1,220,000 payment for
efficiency initiatives. In addition, the Center made quarterly reconciliation payments for medical
services contracts.
Telecommunications services
The lapse period expenditures of telecommunications services were due to a large payment for
an auto-attendant phone system, which included materials and labor costs for the start up of the
system.

31

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
(NOT EXAMINED)
Two Years Ended June 30, 2006
Balance
July 1, 2005
GENERAL REVENUE FUND
Mechanical Stores
Resident Clothing
Officers' Clothing
Postage
Kitchen
Other stores

$

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

$

$

Additions

9,466
116,341
0
1,408
260,342
90,116
477,673

90,772
197,203
8,337
14,200
683,955
342,800
1,337,267

92,561
222,254
8,337
10,908
863,528
346,530
1,544,118

4,446
6,099
119,486
130,031

0
89,332
819,722
909,054

4,446
90,789
799,718
894,953

$

Balance
July 1, 2004
GENERAL REVENUE FUND
Mechanical Stores
Resident Clothing
Officers' Clothing
Postage
Kitchen
Other stores

$

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

$

$

Deletions

$

Balance
June 30, 2006
$

$
$

$

Deletions

6,772
81,797
0
2,150
89,423
131,888
312,030

92,821
308,044
12,327
7,500
1,104,086
281,189
$ 1,805,967

90,127
273,500
12,327
8,242
933,167
322,961
$ 1,640,324

$

17,138
4,122
94,648
115,908

146,995
87,368
736,157
970,520

159,687
85,392
711,320
956,399

$

$

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

32

0
4,642
139,490
144,132

Balance
June 30, 2005

Additions

$

7,677
91,290
0
4,700
80,769
86,386
270,822

$

$

9,466
116,341
0
1,408
260,342
90,116
477,673
4,446
6,098
119,485
130,029

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS AND PLANNING PROGRAM
Introduction
The Sheridan Correctional Center reopened on January 2, 2004, as a specialized drug and alcohol
rehabilitation facility to curb the trend of Illinois’ growing prison population and to reduce high
recidivism rates of Illinois offenders. Through the use of a modified Therapeutic Community
approach, education, and job preparation, inmates are helped during their stay at Sheridan and in
reintegration back into the community.
On January 2, 2004, Governor Rod R. Blagojevich announced the reopening of the Center as the
largest fully dedicated State drug prison and community crime reduction program in the nation.
The Center housed 854 inmates as of May 31, 2006.
Function
Per Unified Code of Corrections (730 ILCS 5/1-1-1), the Center is “to accept persons committed
to it by the courts of this State for care, custody, treatment and rehabilitation.” In addition, Center
officials are striving to create an environment which provides the individual a humane and secure
incarceration consistent with recent judicial decisions.”
The programs and services provided by the Center are designed to return appropriate offenders to
the community with the skills and attitudes necessary to become useful and productive citizens.
Programs and services are provided in the areas of education, recreation, vocation, medicine,
religion, and counseling, including a large formal substance abuse counseling program.
Educational programs include remedial, general education development, adult basic education
and college level courses provided by the Illinois Valley Community College. Recreational
activities include intramural athletics and library services. Medical, religious and counseling
services are available to inmates through professionals employed by the Center in each field.
Center Planning Program
The Center’s planning process was developed and implemented within the context of the
Department of Corrections’ overall planning program. During the examination period, the Center
followed the procedures formulated by the Department of Corrections in the Institutional
Directives.
Auditor’s Assessment of Planning Program
The Center had an effective planning program and implemented it in accordance with required
Department directives.
33

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Center records, presents the average number of employees,
by function, for the past three years.

2006
7
15
21
0
1
15
0
2
209
11
8
2
0
0
291

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

Fiscal Year
2005
7
16
21
0
1
15
0
2
216
10
9
2
0
0
299

2004
9
17
22
0
1
15
0
1
220
10
10
2
0
0
307

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.

34

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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

23,754

27,050

$851,195

$901,266

11,744

12,896

$297,427

$297,542

35,498

39,946

$1,148,622

$1,198,808

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 24 and 25 of this report.

35

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SHARED RESOURCES (not examined)
The following staff function was paid by the Center but performed at another Center as follows:
Staff Function
Painter

Center Name
IYC – Joliet

% Time Spent
12%

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

974

974

974

Inmate population (as of May 31)

854

891

791

Average number of inmates

857

925

530

Expenditures from appropriations
Less-equipment and capital
improvements
Net expenditures

$34,654,087

$34,666,847 $18,030,463

16,697
$34,637,390

134
232,348
$34,666,713 $17,798,115

Net inmate cost per year

$

$

40,417

37,478 $

33,581

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.

36

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
RATIO OF EMPLOYEES TO INMATES (not examined)
The following comparisons are prepared from Center records for the fiscal year ended June 30:
2006

2005

2004

Average number of employees

291

299

307

Average number of correctional officers

209

216

220

Average number of inmates

857

925

530

Ratio of employees to inmates

1 to 2.9

1 to 3.1

1 to 1.7

Ratio of correctional officers to inmates

1 to 4.1

1 to 4.3

1 to 2.4

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

37

2006

2005

2004

57

55

62

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN 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.

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

2006
110,262
330,786
330,786
-060,320
23,400
855,554

Fiscal Year
2005
115,620
338,753
338,753
-085,380
23,400
901,906

2004
86,070
129,105
129,105
-055,260
10,460
410,000

$ 896,521

$ 326,847

$

$

Food Cost

$

848,843

Cost Per Meal

$

0.99

0.99

0.80

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.

Medical Services:
Wexford Health Service, Inc.
Mark Peters, MD
Health Professionals LTD

Clergy Services:
Rabbi Scheiman
Mohammed Firdeuisi

2006

Fiscal Year
2005

2004

$1,120,691
0
980,110
$2,100,801

$1,853,407
700
0
$1,854,017

$ 774,700
0
0
$ 774,700

$

$

*
*
*

$

612
8,225
8,837

$

1,750
3,000
4,750

*Center official stated that clergy services for fiscal year 2006 were paid by the Department of
Corrections – Central Office.

38

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SHERIDAN CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
The following mission statement has been established by the Warden’s Office at Sheridan
Correctional Center:
•

Protect the public through incarceration and to provide a safe, secure environment in
which men can receive state of the art substance abuse treatment services through a
therapeutic community model, which integrates job preparation programming, clinical reentry management services, and community re-integration. The reduction of recidivism,
restoration of justice, and individual recovery are key elements of the program.

The following goals were established by the Center during the examination period:
•

Provide state of the art substance abuse treatment programming to all offenders of the
Sheridan Correctional Center.

•

Work in partnership with staff and offenders to create a therapeutic environment.

•

Increase substance abuse awareness on behalf of the staff and the offenders at Sheridan
Correctional Center.

•

Improve substance abuse treatment outcomes for those offenders involved in substance
abuse treatment at Sheridan Correctional Center.

•

Increase the amount of offenders involved in substance abuse treatment continuing
care/aftercare services in the community.

•

Decrease the amount of recidivism for substance abuse violators.

•

Improve the treatment outcomes for Sheridan paroling offenders.

The Center also sets long-term and short-term goals for renovating and updating property and
equipment to the Department of Corrections for approval.
Goals are assessed through periodic accreditation reviews, employee performance evaluations,
and updating goals at least annually.

39