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Youth Center Harrisburg Il Fy 2006 Audit

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STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXANIINATIOlV
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
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30,2006

TABLE OF CONTENTS
Center Officials
Management Assertion Letter
Compliance Report
Summary
Accountants7 Report
Independent Accountants' Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
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)

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30,2006

CENTER OFFICIALS

Warden (Current)

Mr. William J. Kilquist

Warden (411106 to 8/1/06)

Mr. Greg Pattison

Warden (12/2/05 to 313 1/06)

Vacant

Warden (Retired 12/1/05)

Mr. Robert Briddick

Assistant Warden - Programs (Present)

Mr. Stephen Scates

Assistant Warden - Programs (711105 to 7/14/05)

Vacant

Assistant Warden - Programs (7/1/04 to 6/30/05)

Mr. Donald Rumsey

Assistant Warden - Operations (Current)

Mr. Donald Rumsey

Assistant Warden - Operations (1 1116/04 to 6130105) Vacant
Assistant Warden - Operations (711104 to 11/15/04) Ms. Le'Tisha Murray
Business Administrator

The Center is located at:
1201 W. Poplar St.
P.O. Box 300
Harrisburg, IL 62946

Ms. Janie Fields

Rod R. Blagojevich
Governor

Kurt C. Friedenauer
Acting Director

Phone: (618) 252-8681 / TDD: (800) 526-0844

October 4,2006
Kerber, Eck & Braeckel LLP
1 1 16 West Main Street
P.O. Box 1417
Carbondale, IL 62903- 1417
Ladies and Gentlemen:
We are responsible for the identification of, and compliance with, all aspects of laws, regulations,
contracts, or grants that could have a material effect on the operations of the Agency. We are
responsible for and we have established and maintained an effective system of, internal controls
over compliance requirements. We have performed an evaluation of the Agency's compliance with
the following assertions during the two-year period ended June 30,2006. Based on this evaluation,
we assert that during the years ended June 30,2005 and June 30,2006, the Agency has materially
complied with the assertions below.
A. The agency 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 agency 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 agency 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 agency 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. The money or negotiable securities or similar assets handled by the agency on behalf of
the State or held in trust by the agency have been properly and legally administered, and
the accounting and recordkeeping relating thereto is proper, accurate and in accordance
with law.

Yours very truly,
Illinois Youth Center - Harrisburg

I 1 16 W. Main Street
Carbondale. lL 62903- I41 7
ph 6 18.529.1040
fax 6 18.549.23 1 1
www. kebcpa.com

Kerber, Eck & Braeckel LLP

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 - Illinois Youth Center - Harrisburg's
compliance with the requirements listed below, as more hlly 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 - Illinois Youth Center - Hamsburg
is responsible for compliance with these requirements. Our responsibility is to express an opinion
on the State of Illinois Department of Corrections - Illinois Youth Center - Harrisburg's compliance
based on our examination.
A. The State of Illinois Department of Corrections - lllinois Youth Center - Hamsburg has
obligated, expended, received, and used public finds of the State in accordance with the
purpose for which such finds have been appropriated or otherwise authorized by law.

B. The State of Illinois Department of Corrections - Illinois Youth Center - Hamsbur
obligated, expended, received, and used public funds of the State in accordance
limitations, restrictions, conditions or mandatory directions imposed by law upon suc
obligation, expenditure, receipt or use.
C. The State of Illinois Department of Corrections - Illinois Youth Center - Hamsburg 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 Illinois Youth Center - Harrisburg are in accordance with ap licable laws and regulations
and the accounting and recordkeeping of such revenues an receipts is fair, accurate and
in accordance with law.

B

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

I

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

Other Locations

I

Belleville, IL

Springfield, IL

Cape Girardeau, M O

St. Louis, M O

Milwaukee, W I

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

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The areas of the Audit Guide not examined at the Center have had procedures performed on a Departmentwide 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 - Illinois Youth Center - Harrisburg'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 - Illinois Youth Center - Harrisburg's compliance with specified
requirements.
In our opinion, the State of Illinois Department of Corrections - Illinois Youth Center - Harrisburg
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 and 06-4.
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 ofice.
Internal Control
The management of the State of Illinois Department of Corrections - Illinois Youth Center - Harrisburg 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 - Illinois Youth Center - Harrisburg'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.

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
and 06-4.
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 ofice.
Supplementarv Information for State Compliance Purposes

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

k&,

E& P c&dbd&~P
KERBER, ECK & BRAECKEL LLP
Carbondale, Illinois
October 4,2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIAIVCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2006
Current Findings
06- 1.

FINDING (Voucher Processing Weakness)

The Illinois Youth Center - Harrisburg (Center) did not exercise adequate control over
voucher processing.
The Center did not approve all vouchers for payment within the required time limits.
We noted 50 of 120 (42%) vouchers tested, totaling $169,912, were approved for
payment from 2 to 94 days late.
The Department of Corrections Administrative Directive (02.35.120) and the Illinois
Administrative Code (74 111. Adm. Code 900.70) requires an agency to review a bill
and either deny the bill in whole or in part, ask for more information necessary to
review the bill, or approve the bill in whole or in part, within 30 days after physical
receipt of the bill.
Center management stated that lack of funding prevented timely processing and payment
of vendor invoices. Invoices cannot be approved for payment until sufficient h d s are
available for expenditure.
Failure to promptly approve vouchers may result in late payment of bills to vendors
and result in interest charges levied against the Center. However, we noted no such
interest charges were paid or required to be paid by the Center during the engagement
period. (Finding Code No. 06-1)
RECOMMENDATION

We recommend the Center comply with the Department's Administrative Directives
and the Illinois Administrative Code procedures and implement controls to ensure
vouchers are approved within the required time frame.
CENTER RESPONSE

Recommendation accepted. The errors noted were due to oversights. The facility will
make every effort to ensure the vouchers are processed timely and accurately.

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

FINDING (Inadequate controls over the commodities inventory)
The Illinois Youth Center - Harrisburg (Center) did not maintain adequate controls over
commodities inventory. We noted the following:
The Center did not conduct the proper monthly inventories of the commodities
storeroom. Staff was not available to enter commodities transactions into the
Automated Inventory Management System (AIMS) timely enough to facilitate
an accurate record of commodities by the end of the month. Although the
Center did conduct informal monthly inventories, they did not place reliance on
the counts because the AIMS records were not considered accurate. However,
AIMS was updated prior to the physical count at June 30, 2006.
The Center's physical count as of June 30, 2006 contained discrepancies when
compared to the auditor's physical count. We noted 2 of 50 (4%) items tested,
including 19 cases of frozen boneless turkey, valued at $871, and 10 cases of
poultry bratwurst, valued at $370, that were included on the AIMS system and
the facility's test counts at zero value.
The Department of Corrections Administrative Directive (02.82.1 12) requires each
item in a storeroom to be counted at least twice annually, once by a complete inventory
on June 30, and once by one of 11 monthly test counts. Good business practices would
require staff to count items from the floor to the count sheet as well as the count sheet
to the floor during physical counts.
Center management stated the facility is significantly understaffed and this prevented
AIMS from being updated timely. Without an accurate inventory record, physical
counts could not be properly conducted. Center management also stated they believed
they followed the Administrative Directive regarding the verification and audit of the
year-end physical count.
Failure to maintain an accurate perpetual inventory system may result in inadequate
inventory levels to accommodate operational needs or result in surplus spending for
goods that are not needed. (Finding Code No. 06-2)

RECOMMENDATION
We recommend the Center properly maintain the perpetual inventory records in a
timely manner and complete the monthly physical counts.

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

FINDING

(Inadequate controls over the commodities inventory) (Concluded)

CENTER RESPONSE
Recommendation implemented. The facility, effective in FY07, started performing
111 lth test counts to ensure complete and accurate inventory records. The inventory
records are reconciled after the test counts are completed.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COh4PLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2006
Current Findings
06-3.

FINDING

(Inadequate Internal Controls over Employees on Leaves of Absence)

The Illinois Youth Center - Harrisburg (Center) did not exercise adequate controls over
persons taking leaves of absence.
One of 10 (1 0%) employees tested taking a leave of absence during the examination
period was overpaid $1,068 and the Center did not seek reimbursement from the
employee.
Good business practices would require timekeeping information recorded by a newly
appointed timekeeper is reviewed by supervisory staff for a probationary period.
Center officials stated the overpayment is attributed to a miscalculation of the
employee's time on the Payroll Time Report DOC 0132 and therefore considered
human error. The staff performing the timekeeper duties had the proper CMS2 forms
necessary to accurately complete the report, but was very new to the position. Center
management did not seek reimbursement for the overpayment because by the time the
error was detected, the employee had been terminated.
Failure to accurately complete the Payroll Time Report DOC 0132 could result in
misappropriated funds. (Finding Code No. 06-3)
RECOMMENDATION

We recommend the Center work with newly appointed timekeepers for a probationary
period to enhance internal controls over the Payroll Time Report DOC 0132 and have a
supervisor review the report to ensure its accuracy prior to payroll being processed. We
fbrther recommend the Center seek reimbursement for the overpayment from the
terminated employee.
CENTER RESPONSE

Recommendation accepted. The facility is seeking reimbursement from the overpaid
employee in accordance with Departmental policy. New employees' will be monitored
and a supervisor will review the timekeeping records prior to payroll input.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIhdITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2006
Current Findings
06-4.

FINDING

(Automated Property Control System not up to date)

The Illinois Youth Center - Harrisburg (Center) did not update the Automated Property
Control System (APCS) in a timely manner.
During our examination of Fixed Assets, we noted variances between the APCS records
and the Fixed Asset (C15W) quarterly report used to report fixed asset transactions to the
Central Office. The Center was not updating the APCS system with newly acquired
assets. However the Center ultimately reported the correct amounts quarterly to the
Central Office on the Fixed Asset (C 15W) report. Center management indicated records
reported to the Central Office to be correct. Estimated total of variances between the
APCS system and Fixed Asset (C15W) reports is $82,536 in building improvements and
$38,780 in equipment purchases as of June 30, 2006. The Center has not updated the
APCS system for newly acquired assets since April, 2006.
The Department of Corrections Administrative Directive (02.70.101) requires all
divisions and offices of the Department of Corrections to maintain a property control
system and adjustments to property records be made within 30 days of acquisition,
change, or deletion of the equipment items.
Center management stated the facility is understaffed and this prevented APCS from
being updated timely. Staff is not available to input the fixed assets items into APCS.
Failure to maintain accurate property records increases the potential for fraud and
possible loss or theft of State property. Inaccurate and untimely recording and
reporting of State property reduces the reliability of statewide property reporting.
(Finding Code No. 06-4)
RECOMMENDATION
We recommend Center personnel ensure all additions are timely recorded on property
control records and CW-15 reports.
CENTER RESPONSE
Recommendation accepted. The facility did report the correct amount of fixed assets to
the General Office for inclusion in the Department's Fixed Asset Report. The facility
has assigned the input duties to an employee and requires the 30-day input rule be met.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE CONIPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30,2006
Prior Findings Not Repeated
06-5. FINDING

(Weaknesses were noted in the internal control over procurement.)

During the prior examination, it was noted that a department supervisor solicited three
written bids for equipment over $10,000; however, all of the bids were solicited from the
same vendor. (Finding Code No. 04-1)
DISPOSITION OF FINDING
During our current examination period, our sample test disclosed no instances of
noncompliance with internal control over procurement.

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 3 1,2006

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

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employa
7, 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 94-0015

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30,2006

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 3 1,2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
nLrNoIs YOUTH CENTER - HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For The Year Ended June 30.2006

BALANCES
LAPSED
AUGUST 3 1,2006

&

LAPSE PERIOD
EXPENDITURES
JULY1
TO AUGUST 3 1,2005

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

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 3 1,2005

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

BALANCES
LAPSED
AUGUST 3 1,2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For The Years Ended June 30,
FISCAL YEAR

P.A. 94-0015
GENERAL REVENLlE FUND - 00 1
Appropriations (net of transfers)
EXPENDITURES
Personal services
Employee retirement contributions paid by employer
Student, member and inmate compensation
State contributions to State Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed, paroled and
discharged prisoners
Commodites
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total Expenditures
LAPSED BALANCES

P.A. 93-0842 &
93-068 1

P.A. 93-0091

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
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 residentslinmates. The Travel and
Allowance Revolving Fund is replenished from the Center's General Revenue Fund
appropriation on'a monthly basis upon submission of a duly authorized voucher.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for specific purposes. The Center maintains two special revenue
funds.
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.

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

Employees'
Benefit
Fund

Residents'
Benefit
Fund

(4,467)

53,768

Fund Balance July 1,2005

9,264

7,944

Fund Balance June 30,2006

4,797

61,712

REVENUES
Income from Sales
Interest 1 Investment Income
Miscellaneous
Other
Total Revenues
EXPENDITURES
General & Administrative
Equipment
Purchases
Contractual
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources
Net Change in Fund Balance

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

Residents' Benefit Fund not examined for year ended June 30,2006

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

Employees'
Benefit
Fund

Residents'
Benefit
Fund

(848)

2,646

10,112

5,298

REVENUES
Income from Sales
Interest 1 Investment Income
Miscellaneous
Other
Total Revenues
EXPENDITURES
Purchases
Contractual
Equipment
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Total Other Financing Sources
Net Change in Fund Balance
Fund Balance July 1,2004
Fund Balance June 30,2005
Note: Schedule is presented on the accrual basis of accounting.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - HAMUSBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
For The Years Ended June 30

Travel and
Allowance
Rev. Fund
Balance - July 1

$

4,284

Residents'
Trust
Fund
$

35,419

Travel and
Allowance
Rev. Fund
$

420

Residents'
Trust
Fund
$

36,828

Receipts
Investment Income
Inmate Account Receipts
Appropriations from General
Revenue Fund
TOTAL RECEIPTS
Disbursements
Inmate Account Disbursements
Disbursements for released
inmates
TOTAL DISBURSEMENTS

6,224
6,224

Fund Transfers
Fund Transfers In
Fund Transfers (Out)
TOTAL TRANSFERS
Balance - June 30

Note: Schedule is presented on the cash basis of accounting

187,465

420
420

178,638

Buildings
$ 19,201,170

Equipment
$ 1,533,744

Land
Improvements
$
1,890,091
Total
$22,815,711

Land
$190,706

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

Balance, ending

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

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

Land
$ 190,706

2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - HARRlSBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
For The Years Ended June 30,

Buildings
$ 19,049,416

Equipment
$ 1,481,703

2005
Land
Improvements
$ 1,890,091

Total
$ 22,611,916

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS
(NOT EXAMINED)
For The Years Ended June 30,
FISCAL YEAR
RECEIPTS
Jury Duty
Inmate Restitution
Dormant Inmate Accounts
Funeral Furlough
Staff Witness Fees
Contraband Cash
Copying Fees
Miscellaneous
TOTAL RECEIPTS
REMITTANCES
General Revenue Fund - 001
Department of Corrections Reimbursement Fund - 523
TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

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

$

10,262

$

5,889

$

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.

518

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30,2006

I
I
I
I
I
I
I

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

EXPENDITURE ITEM
Employee retirement contributions paid
by employer
Student, Member and Inmate
Compensation
State contributions to State Employees'
Retirement System
Contractual Services
Travel & Allowances for committed,
paroled and discharged prisoners
Printing
Equipment
Telecommunications services

$168,971

$26,498

$42,556

$59,388

$1,032,895
$2,440,650

$2,040,337
$1,937,122

$6,998
$1 1,500
$39,371
$45,329

$1,644
$9,288
$1,028
$66,157

INCREASE
(DECREASE)
AMOUNT
%

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

I

I
I
I
I

Employee retirement contributions paid by employer
The increase in employee retirement contributions paid by employee expenditures in FY06 was
due to the fact that prior to FY05 the State paid for the employee's share of retirement. In FY05
this policy was reversed. Merit based compensated employees began to pay the full amount of
their share of retirement immediately. Employees covered by a labor bargaining unit were
phased in. The increase in FY06 was due to the phase in.
Student, Member and Inmate compensation
The decrease in Student, member, and inmate compensation expenditures in FY06 was due to the
fact that the State stopped paying offenders to attend school at the facility. The student member
inmate compensation amount had formerly been $0.10 to $0.15 per day per offender. The State
now only pays for inmate work assignments.

I

I

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LINIITED SCOPE CONIPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (CONT.)
For the Two Years Ended June 30,2006
Fiscal Year 2006 (Cont.)
State contributions to State Employees' Retirement System
The decrease in State Contribution to State Employees' Retirement System in FY06 was due to
the overall State employee retirement rate decreasing from 16.1% in FY05 to 7.8% in FY06.
Contractual Services
The increase in contractual services expenditures in FY06 was due to the fact that the Center's
major medical contract expired in FY04 and a new medical contract was negotiated at the State
level which was significantly higher. Additionally the Center realized rate increases in water,
sewer and other utilities.
Travel & Allowances for committed, paroled and discharged prisoners
The increase in Travel & allowances for committed, paroled and discharged prisoners in FY06
was due to the fact that in FY05 the Center was instructed to spend the funds in the locally held
account in preparation for maintaining a smaller imprest account. Therefore, during FY05 the
Center did not spend any of the State appropriated funds. The increase in FY06 reflects that the
Center had resumed vouchering the State Travel & Allowance appropriation because the locally
held fund was depleted in FY05.
Printing
The increase in printing expenditures in FY06 was due to the Center replenishing supplies as
needed during FY06. During FY05 the supplies inventories had been depleted.
Equipment
The increase in equipment expenditures in FY06 was due to equipment expenditures varying
from year to year depending on the availability of appropriated funds. The Center submits a
Priority Equipment request annually and then receives funding for only the approved items.
Telecommunications services
The decrease in telecommunications services expenditures in FY06 was due to the fact that the
Center was instructed by Budget Services to hold all CMS Telecom Revolving Fund invoices
from March, April, May and June of 2006 and then pay them from FY07 funds.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
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

FISCAL YEAR
ENDED JUNE 30
2005
2004

INCREASE
(DECREASE)
AMOUNT
Yo

Employee retirement
contributions paid by employer
State contributions to State
Employees' retirement System
Travel
Travel & Allowances for
committed, paroled and
discharged prisoners
Commodities
Printing
Equipment
Center management provided the following explanations for the significant variations identified
above.
Emplovee
retirement contributions paid by employer
The decrease in employee retirement contributions paid by employer expenditures in FY05 was
due to the fact that in prior years the State paid for the employee's share of retirement. In FY05
this policy was reversed. Merit based compensated employees began to pay the full amount of
their share of retirement immediately. Employees covered by a labor bargaining unit were
phased in.
State contributions to State Employees' Retirement System
The increase in the State Contribution to State Employees' Retirement System expenditures in
FY05 was due to the State suspending payments into the State Employees' Retirement System in
FY04 as a result of Public Act 93-0665, which became effective in March 2004. The Act
suspended contribution payments from the effective date of the Act through the payment of the
final payroll from FY04 appropriations. Contributions resumed in FY05. In addition the overall
State employee retirement rate increased from 13.4% in FY04 to 16.1% in FY05.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (CONT.)
For the Two Years Ended June 30,2006
Fiscal Year 2005 (Cont.)
Travel
The decrease in travel expenditures in FY05 was due to budget constraints that necessitated a
reduction in travel, including meetings and training attendance.
Travel & Allowances for committed, paroled and discharged prisoners
The decrease in travel and allowances for committed, paroled and discharged prisoners
expenditures in FY05 was due to the Center being instructed to spend the funds in the locally
held account in preparation to begin maintaining a smaller imprest account in FY05. Fewer funds
were appropriated in FY05.
Commodities
The increase in commodities expenditures in FY05 was due to an accounting change related to
food purchases. Prior to FY05, all food purchases were recorded in Fund 523. In FY05 this was
changed to the General Revenue Fund 00 1.
Printing
The decrease in printing expenditures in FY05 was due to the Center reserving a portion of the
printing funds for potential emergency needs during FY04 until the fourth quarter, at which time
the funds were used to increase the end of year inventory levels. These inventories were used in
FY05.
Equipment
The decrease in equipment expenditures in FY05 was due to equipment expenditures varying
from year to year depending on the availability of appropriated funds. The Center submits a
Priority Equipment request annually and then receives funding for only the approved items.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
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 two
appropriation line items with significant (20% or more) lapse period expenditures, as scheduled
below:

EXPENDITURE ITEM

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

Travel

$8,672

$3,276

38%

Equipment

$39,371

$21,570

55%

Center management provided the following explanations for the significant lapse period
expenditures identified above.
Travel
The Center's approved allocation was higher than the original appropriation but had not been
fully fimded until the end of the fiscal year. Travel vouchers could not be approved until the
appropriation transfers were made during the lapse period.
Equipment
The Center receives funding for equipment late in the fiscal year. By the time the Center gets its
approved equipment list and bids the item, payment often extends into the lapse period.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIAIVCE 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 two
appropriation line items with significant (20% or more) lapse period expenditures, as scheduled
below:

EXPENDITURE ITEM

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

Travel

$8,3 16

$2,727

33%

Equipment

$1,028

$1,028

100%

Center management provided the following explanations for the significant lapse period
expenditures identified above.
Travel
The Center's approved allocation was higher than the original appropriation but had not been
fully funded until the end of the fiscal year. Travel vouchers could not be approved until the
appropriation transfers were made during the lapse period.
Equipment
The Center receives funding for equipment late in the fiscal year. By the time the Center gets its
approved equipment list and bids the item, payment often extends into the lapse period.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
Two Years Ended June 30,2006
Balance
July 1,2005

Additions

Balance
July 1.2004

Additions

Deletions

Balance
June 30,2006

Deletions

Balance
June 30.2005

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

GENERAL REVENUE F L m
General Stores
Mechanical Stores
Resident Clothing
Officers' Clothing
Ofice Supplies
Dietary Stores
Surplus Inventory

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

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2006
CENTER FUNCTIONS AND PLANNING PROGRAM
The Illinois Youth Center at Harrisburg is a maximum security facility in the Juvenile Division
of the Illinois Department of Corrections. It occupies 83.7 acres of land on the west side of
Harrisburg in what was formerly the A.L. Bowen Development Center of the Department of
Mental Health. The first residents of the Center were transferred from the closed Youth Center
at Dixon Springs on July 16, 1983. Fifty-six youth were involved in the transfer. At May 31,
2006, the Center had a resident population of 397 youth.
The current mission of the Center as a maximum security institution is to provide comprehensive
treatment services for high risk youth, many of whom have a prominent runawaylescape history.
In October 2000 a Reception and Classification Unit was established at IYC - Harrisburg to
provide better access for juvenile commitments from the southern counties to the Department of
Corrections. The unit consists of 16 double cells and two safety cells. Intake averages 30-35
youth per month.
In meeting the stated mission, the Center provides a broad range of services including remedial,
secondary, and college level education courses, a G.E.D. program, library services, vocational
training, guidance, and work training programs. Additionally, diagnostic and evaluative
services, special education programs, individual crisis intervention, and counseling and religious
services are also available. Incentive programs and work experience constitute a comprehensive
jobs program with resident compensation for work performed. Drug abuse and sex offender
special treatment units are fully operational within the facility.
Center Planning Program
Short and long-term goals established by the management of Illinois Youth Center at Harrisburg
have been incorporated into a formal long-term planning program. This program has been
constructed to enable the Center to better meet the needs of the residents of the Center and the
citizens of the State of Illinois. The program acts as a framework to guide Center officials in
their actions. The planning program was reviewed and found to be adequate based on the criteria
presented in Chapter 22 of the "Audit Guide for Performing Financial Audits and Compliance
Attestation Engagements of Illinois State Agencies" issued by the Office of the Auditor General.
Center Head and Location
Mr. William J. Kilquist, Warden
Illinois Youth Center - Harrisburg
Harrisburg, Illinois 62946

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
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
Correctional Officers
Dietary
Medical/Psychiatric
Religion

Fiscal Year
2005
6
8
24
1
11
190
11
6
1

Total
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 %-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 % 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 % 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.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
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

3.338

4,737

$127.799

$160.993

8.600

8,729

$21 1.091

$196.738

11,938

13,466

$338.890

$357.731

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2006
COSTS PER YEAR PER INMATE (not examined)
Comparative costs of inmate care, prepared from Center records for the fiscal year ended June
30, are shown below:

2006

Fiscal Year
2005

2004

21h.

Rated population

276

Inmate population (as of May 3 1)

2%

351

33

Average number of inmates

2
x
2

2 2

A&

Expenditures from appropriations
Less-equipment and capital
improvements
Net expenditures

$18,792,284

$18,958,733 $17,090,447

f39.371)
$18.752.913

(1,028)
(41,303)
$18.957,705 $17.049.144

Net inmate cost per year

$50.008

$50.962

$53.953

Net expenditures for computing net inmate cost per year represent total expenditures from
appropriations less equipment expenditures divided by average number of inmates.
The rated population and inmate population noted above was taken from the Illinois Department
of Corrections' quarterly reports to the State legislature.
RATIO OF EMPLOYEES TO INMATES (not examined)
The following comparisons are prepared from Center records for the fiscal year ended June 30:

Average number of employees

2 3

23

259

Average number of correctional officers

188

691)

u

Average number of inmates

223

2 2

a5

l.lQL5

1 to 1.4

JAQU

uC~2

lk.2

IJQU

Ratio of employees to inmates
Ratio of correctional officers to inmates
36

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2006
CELL SQUARE FEET PER INMATE (not examined)

j

The following comparisons are from a report issued by the Department of Corrections to the
State legislature:

i

/

Approximate Square Foot Per Inmate

51

45

54

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
Staff meals
Total Meals Served

2006
93,658
136,741
136,561
52,291
419,251

Fiscal Year
2005
92,440
135,676
135,743
5 1,843
4 15.702

Food Cost

$508.200

$492.400

$596.300

$1.21

$1.18

$1.64

Cost Per Meal

2004
80,594
116,459
1 16,059
50,304
363,416

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

Medical Services:

$1,430,700

$964,100

$880,904

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
IYC-Harrisburg provides a broad range of services to youth incarcerated at the facility. These
services include remedial, secondary and college level education courses, a GED program,
library services, vocational training, guidance and work training programs. Diagnostic and
evaluative services and special education programs are also provided. On November 1, 2004 the
facility's classification was upgraded from medium security to maximum security and offenders
with previous escape attempts and violent behavior were transferred to the facility. This
necessitated increased security measures for the maximum security population.
The Reception and Classification (R & C) Unit, which was established on October 1, 2000 at
IYC-Hamsburg, continued to receive new commitments and parole violators each week. This
unit consists of 16 double cells and two safety cells, providing better access for juvenile
commitments fiom the southern counties to IDOC.
The Education Department continued to enhance the on-going Positive Behavior Interventions
and Supports (PBIS) program, which is a joint initiative of the Illinois State Board of Education
and the U.S. Office of Special Education. The Post Incarceration Supervision program was
opened to specifically target youth who are within 30 to 45 days of their earliest projected release
date. This program is designed to provide a cumculum that consists of anger management, selfesteem, life skills, substance abuse and parole school education. The youth are shown how to
transition into the public school setting by a teacher. Leisure time activity, healthcare and
spirituality groups were also included in the program to help the youth transition back into the
community.
Through a variety of ways, IYC-Hamsburg addressed the safety and security of the staff,
inmates and the outside community. Staff continued to escort all movement of youth. Inmates
placed in Confinement were single celled to prevent them fiom taking their aggression out on a
cellmate. Only two units were fed in Dietary at a time to reduce the number of inmates in one
location. The outside patrol post was mandatory on all shifts to monitor the movement in and
out of the facility. K-9 searches of visitor and staff vehicles were done periodically to help
control what came into the facility. Duty Administrative Officers made off-duty inspections
weekly to ensure security procedures were followed on all shifts. A walk-through metal detector
is used at the entrance of the main gate lobby of the Administration building to stop contraband
fiom entering the facility.
The intelligence unit continued use of the Eventide Phone Monitoring and Recording System
which had been implemented in FY2003. The system allows intelligence staff to monitor all
outgoing youth phone calls and intercept security threat group communications, unauthorized
two-way calls, criminal activity and any other communication that may be unauthorized.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER -HARRISBURG
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30,2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (cont.)
The facility took steps to ensure that financial resources were managed efficiently and to ensure
that the needs of the facility were met within the approved budget. Requests for purchases were
reviewed carefully to ensure they were essential and to determine if other sources could be
utilized to save additional finding. Departments were advised to make their supplies available to
other areas to ensure all available supplies were used before buying more. Overtime and
compensatory time were closely monitored to ensure the facility stayed within the restricted
budgetary guidelines.

 

 

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