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Southwestern Prison Il Fy 2006 Audit

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

Center Officials
Management Assertion Letter
Compliance Report
Summary
Accountants’ Report
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds
Schedule of Changes in State Property (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
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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4-5

6-8
9-10
11

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13-14
15
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22-23
24-25
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29-30
30-31
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35

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

Warden

Mr. James Davidson (Current)
Mr. Early Laster (5/99-7/04)

Assistant Warden – Programs

Mr. John Curry (Current)
Vacant (10/04 – 12/04)
Mr. James Davidson (8/03-9/04)

Assistant Warden - Operations
Mr. Jeffrey Parker (Current)
Vacant (10/04-12/04)
Mr. Steven Mensing (7/03-9/04)
Business Office Administrator

Mr. Bernard Ysursa (Current)

The Center is located at:
Southwestern Illinois Correctional Center
950 Kingshighway Street
East St. Louis, Illinois 62203

2

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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
1
0

Prior Report
1
0

1

0

Details of findings are presented in a separately tabbed report section.
SCHEDULE OF FINDINGS
CURRENT FINDINGS
Item No.
06-1

Page
9-10

Description
Inadequate Segregation of Duties Over Locally Held Funds

PRIOR FINDINGS NOT REPEATED
Item No.
06-2

Page
11

Description
Postage Inventory Overstated

4

EXIT CONFERENCE

Center management waived having an exit conference per a letter dated December 5, 2006.
Responses to the recommendations were provided by Mr. Bernard Ysursa, the Center’s Business Office
Administrator.

5

INSERT AUDITORS’ REPORT TAB HERE

Our limited scope compliance examination of the Center was limited to the following areas of the Audit Guide:
Chapter 8 – Personal Services Expenditures
Chapter 9 – Contractual Services Expenditures
Chapter 11 – Commodities Expenditures
Chapter 18 – Appropriations, Transfers and Expenditures
Chapter 22 – Review of Agency Functions and Planning Program
Chapter 30 – Auditing Compliance With Agency Specific Statutory Mandates
The areas of the Audit Guide not examined at the Center have had procedures performed on a Department-wide
basis through the compliance examination of the Department’s General Office, and accordingly, any findings
from the results of those procedures have been included in the Department of Corrections – General Office
compliance report. We have also performed certain procedures with respect to the accounting records of the
Center to assist in the performance of the Auditor General’s financial statement audit of the entire Department
of Corrections for the year ended June 30, 2006. The results of these additional procedures have been
communicated to the Department of Corrections – General Office auditors.
Our examination was conducted in accordance with attestation standards established by the American Institute
of Certified Public Accountants; the standards applicable to attestation engagements contained in Government
Auditing Standards issued by the Comptroller General of the United States; the Illinois State Auditing Act
(Act); and the Audit Guide as adopted by the Auditor General pursuant to the Act; and, accordingly, included
examining, on a test basis, evidence about the State of Illinois Department of Corrections – Southwestern
Illinois 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 – Southwestern Illinois Correctional Center’s compliance with specified requirements.
In our opinion, the State of Illinois Department of Corrections – Southwestern Illinois 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 finding 06-1
There were no immaterial findings relating to instances of noncompliance that have been excluded from this
report.
Internal Control
The management of the State of Illinois Department of Corrections – Southwestern Illinois 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 – Southwestern Illinois 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

7

INSERT FINDINGS AND RECOMMENDATIONS TAB HERE

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

(Inadequate Segregation of Duties over Locally Held Funds)

The Southwestern Illinois Correctional Center (Center) had inadequate segregation of duties over the locally
held funds.
The locally held fund Account Tech designated to write checks also mails prepared checks for the following
locally held funds: Resident Trust Fund, Employee Benefit Fund, Resident Commissary Fund, and Resident
Benefit Fund.
Administrative Directive 02.40.101 states the Business Administrator shall designate an individual to write
checks and ensure the individual does not 1.) receive or deposit cash or money, 2.) mail prepared checks or
3.) reconcile bank accounts for any locally held fund unless there is an exception in writing from the Chief
Administrative Officer which is approved by the Deputy Director of the Division of Finance. Effective
internal controls also dictate the person recording transactions be independent of the person reconciling and
approving transactions. The person approving transactions should also be independent of the person
recording and reconciling transactions.
Locally Held Fund
Resident Trust Fund
Employee Benefit Fund
Resident Commissary Fund
Resident Benefit Fund

Total Received

Total Disbursed

$1,369,436

$1,348,049

$56,283

$62,056

$1,179,664

$945,414

$29,656

$92,262

Center personnel indicated the Center did not have sufficient staff to ensure locally held fund duties were
segregated. The Center believes sufficient controls were in place because this individual does not deposit
cash, approve invoices, sign checks or reconcile the locally held fund accounts. The Center further stated
they were not aware of the written requirements and approvals necessary to change separation of duties
requirements for insufficient staff.
Failure to segregate these duties could allow cash to be misappropriated or a fictitious invoice to be paid and
the check retained by the individual who prepared the check. (Finding Code No. 06-1)

9

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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 segregate the duties of the individual assigned to write checks and mail prepared
checks. If the Center is unable to segregate these duties, the Chief Administrative Officer should obtain
proper written approval from the Deputy Director of the Division of Finance and Administration to allow
this individual to write checks and mail prepared checks.
CENTER RESPONSE:
Recommendation implemented. The facility has reassigned the duty of mailing checks to an employee not
responsible to print checks.

10

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOISCORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Prior Findings Not Repeated

06-2 FINDING

(Postage Inventory Overstated)

The Center failed to adjust the postage inventory general ledger account to agree to postage on hand in the
Inmate Benefit Fund. (Finding Code No. 04-1)
The Center made correcting entries in September 2005 to adjust and transfer postage on hand to the Inmate
Commissary Fund. Subsequent to this date, our testing did not disclose any instances where the Center
failed to record and account for the postage inventory and sales.

11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
For the Two Years Ended June 30, 2006
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report includes
the following:
Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds
Schedule of Changes in State Property (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
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 Travel
and Allowance Revolving Fund/Residents’ Trust Fund, Schedule of Changes in State Property, Comparative
Schedule of Cash Receipts and Deposits, Schedule of Changes in Inventories, 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.

12

INSERT SUPPLEMENTARY SCHEDULES TAB HERE

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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.
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 the Residents’ Commissary Fund sales are allocated 60% to pay the wages and benefits of employees
who work at the commissary and 40% to the Residents’ Benefit Fund.
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 that 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.

16

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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
State Paid Retirement
Retirement
Travel
Travel & Allowance
Telecommunication

FISCAL YEAR ENDED
JUNE 30
2006
2005
$ 162,830
$ 25,881
1,017,023
2,025,618
8,842
5,178
2,690
0
19,923
31,580

INCREASE
(DECREASE)
AMOUNT
%
$ 136,949
529 %
(1,008,595)
(50)%
3,664
71 %
2,690
100 %
(11,657)
(37)%

Center management provided the following explanations for the significant variations identified above.
State Paid Retirement
As a result of a union contract settlement, the union employees became eligible to contribute to their
retirement accounts in 2006.
Retirement
Due to the union contract settlement, the retirement contribution percentage funded by the employer
decreased from 16.1% in 2005 to 7.8% in 2006.
Travel
Additional hours of training required for certification and a new security post added at local hospital for
hospitalized inmates in the district are the two primary factors that caused travel to increase during the
period.
Travel & Allowance
Fiscal year end 2005 was a spend down of cash on hand. Once those funds were depleted the expenses were
again vouchered which resulted in expenditure for fiscal year end June 30, 2006.
Telecommunication
Due to budget restraints, April – June telecommunication bills were not processed for payment. Also due to
staff reductions and the review of institutional costs, unused lines within the facility were disconnected and
staff with email capabilities was encouraged to utilize this method of communication instead of phone calls.
The above mentioned items contributed to this decrease in expenditures.

22

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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
State Paid Retirement
Retirement
Travel
Travel & Allowance
Commodities
Equipment

FISCAL YEAR ENDED
JUNE 30
2005
2004
$ 25,881 $ 597,595
2,025,618
1,057,208
5,178
6,498
0
2,277
676,304
859,067
0
20,404

INCREASE
(DECREASE)
AMOUNT
$(571,714)
968,410
(1,320)
(2,277)
(182,763)
(20,404)

%
(96)%
92 %
(20)%
(100)%
(21)%
(100)%

Center management provided the following explanations for the significant variations identified above.
State Paid Retirement
The difference between 2004 and 2005 is that pension was employer funded, but in 2005 employer funding
stopped.
Retirement
Due to a union contract negotiation, retirement contributions from the employer were funded by the center
as part of their personnel costs and reflected in the “State Paid Retirement” line item for 2005. This became
effective after the first pay period in 2005. The retirement contribution increased from 13.4% in 2004 to
16.1% in 2005. Contributions funded by the employer in the State Paid Retirement decreased and had to be
picked up by employees through the Retirement account.
Travel
Due to budget restraints, the Agency made a decision to limit travel to only mandatory training.
Travel & Allowance
The reduction in fiscal year end June 30, 2005 can be attributed to a policy change where the $2,500 in cash
that was kept at the institution was used for fiscal year end 2005 expenditures. This “spend down” resulted
in $0.00 expenditures for fiscal year end 2005.
Commodities
A state-wide master menu was developed and food costs decreased. Inmate clothing costs were reduced due
to the inventory levels being decreased, which resulted in cost savings.
Equipment
Equipment money is determined each fiscal year by the staff in Springfield. Due to budget restraints, funds
were not given to the institution for any equipment purchases.

23

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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 one appropriation line
item with significant (20% or more) lapse period expenditures, as scheduled below:

EXPENDITURE ITEM
Travel & Allowance

Fiscal Year Ended June 30, 2006
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$2,689

$1,484

55%

Center management provided the following explanations for the significant lapse period expenditures
identified above.
Travel & Allowance
The lapse period amount was a result of five months of travel expenses being approved by the General
Office by June 29, 2006, of the fiscal year. This caused the expenditure to be made in the lapse period.

24

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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 one appropriation line
item with significant (20% or more) lapse period expenditures, as scheduled below:

EXPENDITURE ITEM
Operation Auto Equipment

Fiscal Year Ended June 30, 2005
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$50,537

$10,792

21%

Center management provided the following explanations for the significant lapse period expenditures
identified above.
Operation of Automotive Equipment
Due to unexpected repairs to institutional vehicles in May and June the expenditures exceeded the money
that was on the AIS in order to process payment. A transfer was required to process payment, which resulted
in the above amount being paid in the lapse period.

25

INSERT ANALYSIS OF OPERATIONS TAB HERE

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS AND PLANNING PROGRAM
Background
The Southwestern Illinois Corrections Center (Southwestern or the Center) was developed in response to a
need for a facility to offer offenders substance abuse counseling and education during incarceration with
continuing intervention after offenders are released under parole supervision. As one of currently 27 adult
facilities of the Illinois Department of Corrections (DOC), Southwestern has two facilities; 67 bed Work
Camp and a 604 minimum security facility located on twenty-four acres of land in East St. Louis, Illinois.
The offenders of the Work Camp provide community services work to government and non-profit group
projects with 30 miles of the Center.
Southwestern accepted its first offenders on July 28, 1995, and attained its general population capacity of
600 offenders by September 1995 having begun operations in June 1995. Additional space was created in
July 1998, when the Center increased its present bed capacity of 671.
Goals, philosophy and mission statement
The Center has as its primary objective that of providing services which focuses on the recidivism problem
for both the first-time offender and the general offender population by providing and offering the offenders
substance abuse counseling and education during incarceration with continuing intervention after offenders
are afforded the opportunity to participate in a variety of programs designed to return the offenders to the
community with skills necessary for a more positive and successful reintegration process to make them
useful and productive citizens. These programs include GED classes, vocational training and Junior College
level academic courses offered by Lake Land Community College. In addition, the Center strives to create
a healthful environment by providing a variety of services such as medical, dental, religious, counseling and
library services as well as recreation and substance abuse programs.

27

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS AND PLANNING PROGRAM (Continued)
Planning Program
In conjunction with the planning process, the Southwestern administration has considered various alterative
approaches to meet the overall goals of Southwestern which have ultimately become formal written longand short-term goals with respect to its functions and programs. The formal plan contains a statement
concerning the Center’s operations and program philosophy as well as specific intentions and objectives
with which to achieve each goal. Annually, key management meet to update the plan by assessing the
timely progress in the attainment of goals and objectives previously established. The updated annual goals
and objectives of the administrative staff and department supervisors are formulated to conform to the
Center’s functions and planning program. The Center also reviews; and, when necessary revises the goals
and objectives of the personnel on a quarterly basis.
Evaluation and conclusion
Southwestern Illinois Correctional Center has developed a planning program, which includes the
establishment of specific goals and objectives and a methodology to monitor and report on implementation.
Accordingly, we conclude that the planning program appears adequate for the Center’s needs.

28

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

Administrative
Business office and stores
Clinical services
Recreation
Maintenance
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Religion
Total

2006
9
11
12
2
8
1
191
20
1
1
256

Fiscal Year
2005
8
11
12
2
8
1
195
20
1
2
260

2004
9
18
13
2
8
1
201
13
1
2
268

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.

29

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
EMPLOYEE OVERTIME (not examined) (continued)
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

555

672

$23,878

$25,592

7,026

5,853

$179,994

$141,449

7,581

6,525

$203,872

$167.041

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 Resident’s Commissary Fund. A
summary of the financial activity of the Resident’s Commissary Fund for the years ended June 30, 2006 and
2005 are presented on pages 17 and 18 of this report.

30

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
INMATE COMMISSARY OPERATION (continued)
As part of out testing 15 inmate commissary products were selected and their sale price recomputed to
determine compliance with the Unified Code of Corrections regarding the statutorily required mark-up. As
a result of our testing we noted no exceptions.
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
2006
2005
2004
Rated population

600

600

600

Inmate population (as of May 31)

664

668

659

Average number of inmates

656

668

666

$20,189,979

$20,715,441

$18,936,413

21,528
$20,168,451

$20,715,441

20,404
$18,916,009

$31,011

$28,402

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

$30,745

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.

31

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS 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

255

260

268

Average number of correctional officers

191

195

201

Average number of inmates

656

668

666

Ratio of employees to inmates

1 to 2.6

1 to 2.6

1 to 2.5

Ratio of correctional officers to inmates

1 to 3.4

1 to 3.4

1 to 3.3

32

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

Approximate Square Foot Per Inmate

2006

2005

2004

33

33

33

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
Total Meals Served

2006
40,327
149,683
177,748
8,395
44,664
420,817

Fiscal Year
2005
138,929
148,191
175,976
8,395
46,789
518,280

2004
72,680
166,681
182,867
6,265
49,554
478,047

Food Cost

$509,699

$509,908

$649,108

$1.21

$0.99

$1.36

Cost Per Meal

33

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
SOUTHWESTERN ILLINOIS CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
MEDICAL AND CLERGY SERVICE CONTRACTS (not examined)
The following table, prepared from Center records, summarizes what was paid to vendors for medical and
clergy contractual services for fiscal years 2006, 2005 and 2004.
Fiscal Year
2005

2006
Medical Services:
Wexford
Health Professionals, LTD
Clyne

*Clergy Services:

$

2004

2,319,605
-

$ 525,057
1,515,359
350

$1,626,916
-

$2,319,605

$2,040,766

$1,626,916

$

$

$

-

845

-

*Note : The Centers had one minister on staff in fiscal year 2006 and two ministers on staff during fiscal
years 2005 and 2004.

34

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

Reduced facility operations costs by 10%. As directed by the Governor, initiated costs saving
measures to utilities by maintaining facility thermostats at 68 degrees during winter moths and
reduction to commodity usage throughout all institutional areas.
Recycling Program began December 1, 2005. Highland Recycling Center on contract with the
Illinois Central Management Service I-Cycle program.
Reduction of overtime costs to facility by changing assignments on security shifts, changing
mandatory to non-mandatory posts.
Medical Vendor contract expired and new contract awarded to Health Professional, Ltd.
The Inventory Management System (TIMS) replaced the AIMS inventory system in the Business
Office.

35

 

 

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