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Youth Center Pere Il Fy 2006 Audit

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

TABLE OF CONTENTS
Page
Center Officials
Management Assertion Letter
Compliance Report
Summary
Accountants’ Report
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds (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)
Annual Cost Statistics
Costs Per Year Per Resident (not examined)
Ratio of Employees to Residents (not examined)
Cell Square Feet Per Resident (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)

1

2
3
4-5

6-8
9-16
17

18
19-20
21
22
23-25
26
27
28-31
32
33

34-35
36
36-37
38
39
39
40
41
42-43

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

CENTER OFFICIALS

Warden

Ms. Karen McKinney

Assistant Warden
Current
(7/1/04 - 11/30/04)

Ms. Marcia Nicklas
Mr. Dwayne Wall

Business Office Administrator

Ms. Helen Beiermann

The Center is located at:
Illinois Youth Center – Pere Marquette
17808 State Highway 100 West
Grafton, Illinois 62037

2

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
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
5
1

Prior Report
1
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
06-2
06-3
06-4
06-5

9-10
11
12
13-14
15-16

Inadequate Purchasing Practices
Inventory Weaknesses
Noncompliance With Unified Code of Corrections
Reporting Personal Use of State Vehicle
Voucher Processing Weaknesses

4

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

COMPLIANCE REPORT (continued)

EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Department and
Center personnel at an exit conference on December 7, 2006. Attending were:

Department of Corrections
Ms. Mary Ann Bohlen, Accounting Supervisor

Office of the Auditor General
Ms. Jessica Olive, Manager

West & Company, LLC
Ms. Janice K. Romack, Partner
Ms. Alison Sears, Supervisor

Responses to the recommendations were provided in a letter contained in an electronic message
received January 10, 2007.

5

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.
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 – Pere Marquette’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 – Pere Marquette’s compliance with specified
requirements.
In our opinion, the State of Illinois Department of Corrections - Illinois Youth Center – Pere
Marquette 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, 064, and 06-5.
As required by the Audit Guide, immaterial findings relating to instances of noncompliance
excluded from this report have been reported in a separate letter to your office.
Internal Control
The management of the State of Illinois Department of Corrections - Illinois Youth Center – Pere
Marquette 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 – Pere Marquette’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.
7

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
CURRENT FINDINGS:
06-1

Finding – Inadequate Purchasing Practices
The Illinois Youth Center - Pere Marquette (Center) circumvented the bidding and
procurement requirements of the Illinois Procurement Code, Illinois Administrative
Code, and Department of Corrections (Department) Administrative Directives for
purchasing commodities.
The Center’s total commodities expenditures for fiscal year 2005 and fiscal year 2006
were $180,554 and $148,453, respectively. The total amounts expended for food items in
fiscal year 2005 and fiscal year 2006 were $109,199 and $100,516, respectively. Total
expenditures ranging between $11,605 and $43,223 were made to each of four vendors in
fiscal year 2005 and three vendors in fiscal year 2006. We noted the following during
our examination:
•

Center staff did not use the Illinois Governmental Purchasing System (IGPS) to
purchase food items. Employees neither determined whether food items were already
on contract with the State, nor prepared IGPS quarterly survey worksheets to report
expected scheduled buying. The surveys would have allowed the Department of
Central Management Services (DCMS) to accept bids and the Center to purchase
goods from contracts competitively bid on behalf of all State agencies through the
IGPS. Center staff did prepare annual schedules of expected food purchases for
purposes of obtaining informal bids.

•

Although informal bids for food items were obtained, vendors were allowed to
change their prices quarterly.

•

The Center purchased non-food commodities without obtaining proper bids for
expenditures between $71 and $2,713 in 5 of 40 (13%) vouchers tested.

•

Contracts with the seven vendors providing food items were not filed with the Illinois
Office of the Comptroller (IOC) as required.

The Illinois Procurement Code (Code) requires competitive sealed bidding be used for
procurements of goods which exceed the small purchase threshold (30 ILCS 500/20-20).
DCMS Rules set that threshold at $25,000 (44 Ill. Admin. Code 1.2020(a)). In addition,
the Code prohibits “stringing” of purchases and states, “Procurements shall not be
artificially divided so as to constitute a small purchase…” and thus avoid competitive bid
(30 ILCS 500/20-20(a)). The Code (30 ILCS 500/20-80 (b)) also states when a contract

9

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-1

Finding – Inadequate Purchasing Practices (continued)
liability exceeding $10,000 is incurred by any State agency, a copy of the contract
liability must be filed with the IOC. DCMS Rules (44 Ill. Admin. Code 1.1040 (a)) and
Department Administrative Directive (02.20.106) requires agencies to purchase goods on
State contract through IGPS. Survey worksheets for food items, available on the IGPS,
must be completed so that DCMS can bid and award contracts to vendors. Furthermore,
Department Administrative Directive (02.20.106) requires three informal bids and
competitive bidding for individual non-contract purchases under $25,000.
Center management stated that the lack of sealed bids was due to an unintentional
oversight.
Noncompliance with required competitive bidding processes for purchasing commodities
may result in the State expending more for goods than necessary. (Finding Code No. 061, 04-1)
Recommendation
We recommend that the Center institute procedures to verify competitive bidding and
contracts are used when required by the Illinois Procurement Code, DCMS Rules, and
Department Administrative Directives. We further recommend the Center submit
quarterly survey worksheets for expected commodity purchases, obtain three bids for all
non-contract purchases under $25,000, ensure the lowest vendor is used for all purchases
and file all contracts above the set thresholds with the IOC.
Center Response
Recommendation implemented. The facility will start using the IGPS scheduled buying
process for the purchases in first quarter FY08. The utilization of IGPS will address and
resolve all of the issues found.

10

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
CURRENT FINDINGS (continued):
06-2

Finding – Inventory Weaknesses
The Illinois Youth Center – Pere Marquette (Center) did not inventory freezer items.
During our inventory observation, we noted the Center’s inventory report did not contain
quantity or cost detail for any freezer items, including meat. The Center considered these
goods to be “forward stock” items; however, frozen meats are not generally considered to
be consumed immediately. We were unable to quantify the value of the omitted
inventory due to the lack of these records.
The Statewide Accounting Management System (SAMS), procedure 03.60.20, requires
State agencies to report the value of inventory on hand at year end at cost. In addition,
the Department’s Administrative Directive (02.82.101) defines forward stock as, “a
minimal supply of items which are removed from stock and maintained in a separate area
for immediate issuance upon demand. Forward stock shall not normally exceed one
week’s expected usage.”
Furthermore, good business practices require the
implementation of internal controls designed to safeguard assets and provide assurance
that all transactions are valid, authorized, and properly recorded. The State Records Act
(5 ILCS 160/8) requires the head of each agency to preserve the records containing
adequate and proper documentation of the essential transactions of the Center.
Center management stated that freezer goods were omitted from inventory records due to
the small quantity on hand.
Failure to establish internal controls and maintain supporting documentation for
inventory increases the likelihood that theft and financial reporting errors could occur and
not be detected in the normal course of business. Furthermore, in order for the
Department to report a proper value of inventory to the Comptroller’s office, accurate and
complete perpetual inventory records must be maintained. (Finding Code No. 06-2)
Recommendation
We recommend the Center maintain a complete and accurate inventory listing.
Center Response
Recommendation implemented. The facility has established a routine process to ensure
freezer items are maintained on the automated inventory system. While the items were in
a secure area, they will be inventoried and reconciled.
11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
CURRENT FINDINGS (continued):
06-3

Finding – Noncompliance With Unified Code of Corrections
The Illinois Youth Center- Pere Marquette (Center) failed to comply with the statutory
requirements for facilities by failing to provide an area for non-contact visits of
committed persons.
Based upon inquiry with Center management, the facility does not have an area designed
to accommodate non-contact visits. The Center’s Institutional Directive (05.01.106) fully
describes the criteria as to when non-contact visits are required but the directive contains
the following statement: “NOTE: IYC Pere Marquette has no provisions for non-contact
visits.”
The Unified Code of Corrections (730 ILCS 5/3-7-2-f) states all facilities shall permit
committed persons to receive visitors. Any committed person found in possession of
illegal drugs, who fails a drug test, is involved in gang activities, or is found guilty of
assault against a Department employee, shall not be permitted contact visits for a period
of at least 6 months.
Center management stated alternative forms of discipline are utilized with the youth in
lieu of providing non-contact visits. Center management advised that the facility
currently has no areas designed to accommodate non-contact visits, and cited that the
Center’s institutional directive was appropriately modified to reflect the departure from
statute.
Failure to provide an area for non-contact visits as required violates State statute.
(Finding Code No. 06-3).
Recommendation
We recommend the Center comply with the Unified Code of Corrections by providing an
area within their facility for non-contact visits.
Center Response
Recommendation implemented. The facility has an established procedure for visitors and
residents that violates the Department’s policy on visits. Offenders are transferred to
another facility when non-contact visits are warranted. The policy has been in place for
many years and is now codified in the institutional directives.

12

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-4

Finding – Reporting Personal Use of State Vehicle
The Illinois Youth Center – Pere Marquette (Center) failed to comply with Comptroller
requirements, Institutional Directives, and Internal Revenue Service (IRS) regulations
concerning the calculation and reporting of taxable fringe benefits related to personal use
of a State vehicle.
For the two years ended June 30, 2006, only one Center employee was assigned a State
vehicle and allowed personal use for commuting purposes. Based on results of testing,
we observed documentation filed in December 2004 reporting $675 of annual commuting
cost, but there was no evidence that the benefit was recorded in the payroll system as a
taxable fringe benefit. No documentation of commuting cost for 2005 or 2006 was
located.
The Comptroller’s Payroll Bulletin (1-86) requires any State employee issued a State
vehicle to report personal usage to the Comptroller’s office to allow for the calculation
and reporting of the benefit on the employee’s W-2. The Center’s Institutional Directive
01.02.106 requires the completion of form DC 352 or Form 710-1241 to determine and
document the value of the fringe benefit to be added to the W-2. IRS regulations
(Publication 15-B) state that each one-way commute is valued at $1.50 and requires such
fringe benefits to be either reported as taxable income or reimbursed by the employee.
Center management stated that the Department’s Central Office provides the appropriate
forms to the Center for completion. The certification was completed in 2004 and
forwarded to the Central Office for further processing. The Center was not provided the
forms in 2005 or 2006 due to an oversight when the employee of the juvenile facility did
not meet the requirements set forth by the Internal Revenue Service for the benefit to be
tax exempt.
Failure to properly document the taxable benefit of personal use of a State vehicle
constitutes noncompliance with Comptroller requirements, Institutional Directives, and
Federal regulations. (Finding Code No. 06-4).
Recommendation
We recommend the Center require employees assigned State vehicles to complete and
file the required annual certification to ensure that amounts are properly reported to the
Comptroller to allow for inclusion of the taxable income on the employee’s W-2.
13

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-4

Finding – Reporting Personal Use of State Vehicle (continued)
Center Response
Recommendation implemented. The facility, due to a misunderstanding regarding tax
exempt status, failed to report the personal use of vehicle for the one personally assigned
vehicle. The employee is now aware of the requirement to file the forms on an annual
basis.

14

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-5

Finding – Voucher Processing Weaknesses
The Illinois Youth Center – Pere Marquette (Center) failed to exercise adequate controls
over voucher processing and related purchase requests.
Based on our examination of vouchers for the two year period ended June 30, 2006, we
noted the following instances of noncompliance:
•

14 of 40 (35%) vouchers tested totaling $44,482 were not approved or denied for
payment within 30 days after receipt of a proper vendor invoice. The invoices were
approved between 31 and 91 days after receipt.

•

The Center failed to pay interest totaling $160 to a vendor in accordance with the
State Prompt Payment Act for 1 of 40 (3%) vouchers tested.

•

The Center improperly remitted a payment to a vendor representing a late payment
penalty totaling $149 in accordance with the payment terms printed on the invoice
instead of remitting interest according to the Prompt Payment Act. The total payment
to the vendor of $1,808 exceeded the vendor’s original bid of $1,659 due to the
penalty.

•

3 of 40 (8%) vouchers tested totaling $10,385 were processed against an improper
Statewide Accounting Management System (SAMS) detail object code classification.

•

1 of 40 (3%) vouchers tested totaling $2,171 was charged to an incorrect fiscal year.

The Illinois Administrative Code (74 Ill. Adm. Code 900.70) requires state agencies to
review vendor invoices and approve or deny payment within 30 days after physical
receipt of the invoice. Additionally, the State Prompt Payment Act (30 ILCS 540/3-2(1))
requires that if payment is not issued to the payee within 60 days of receipt of the invoice,
an interest penalty of 1% per month shall be automatically paid on amounts exceeding
$50. SAMS procedure 11.10.50 states the purpose of the detail expenditure account is to
report expenditure information at a more refined level within a common object. Further,
SAMS procedure 11.50.30 describes each detail expenditure account and the manner in
which it should be used.
Center personnel cited clerical oversight, staff shortages in the business office, and delays
in the contract approval process and establishment of contract obligations as the primary
reasons for weaknesses in the vouchering process.

15

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

CURRENT FINDINGS (continued):
06-5

Finding – Voucher Processing Weaknesses (continued)
Delays in voucher processing could result in untimely payment of obligations and the
assessment of interest charges. Further, failure to remit proper interest penalty payments
violates State statute. Processing vouchers against improper detail object codes or
incorrect fiscal years could result in the distortion of agency expenditure records.
(Finding Code No. 06-5).
Recommendation
We recommend the Center exercise greater diligence in the preparation and review of
vouchers to ensure proper and timely completion, as well as compliance with the State
Prompt Payment Act, Illinois Administrative Code, and SAMS requirements.
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.

16

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006

Prior Findings Not Repeated
The finding noted during the Limited Scope Compliance Examination for the two years ended
June 30, 2004 has been repeated and is presented in the Current Findings section of the Schedule
of Findings within this report.

17

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
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 (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)
Annual Cost Statistics
Costs Per Year Per Resident (not examined)
Ratio of Employees to Residents (not examined)
Cell Square Feet Per Resident (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, Schedule of Changes in State Property, Comparative Schedule
of Cash Receipts and Deposits, Schedule of Changes in Inventories, Employee Overtime, 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.

18

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

EXPENDITURES
THROUGH
JUNE 30, 2006

APPROPRIATIONS
NET OF TRANSFERS

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2006

TOTAL
EXPENDITURES
14 MONTHS ENDED
AUGUST 31, 2006

$

$

BALANCES
LAPSED
AUGUST 31, 2006

PUBLIC ACT 94-0015

19

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and
resident compensation
State contributions to State
Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed,
paroled and discharged prisoners
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total - Fiscal Year 2006

$

$

2,392,400

$

2,272,407

119,790

2,392,197

$

203

28,000

27,997

-

27,997

3

12,300

11,143

1,094

12,237

63

187,100
179,900
406,600
1,000

177,330
170,898
347,430
749

9,335
8,946
57,406
77

186,665
179,844
404,836
826

435
56
1,764
174

148,500
4,600
14,700
7,900
15,200

141,989
4,513
13,579
7,897
14,458

6,464
1,098
681

148,453
4,513
14,677
7,897
15,139

47
87
23
3
61

3,398,200

$

3,190,390

$

204,891

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

$

3,395,281

$

2,919

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

EXPENDITURES
THROUGH
JUNE 30, 2005

APPROPRIATIONS
NET OF TRANSFERS

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2005

TOTAL
EXPENDITURES
14 MONTHS ENDED
AUGUST 31, 2005

$

$

BALANCES
LAPSED
AUGUST 31, 2005

PUBLIC ACT 93-0842 & 93-0681

20

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and
resident compensation
State contributions to State
Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed,
paroled and discharged prisoners
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total - Fiscal Year 2005

$

$

2,374,800

$

2,252,929

107,603

2,360,532

$

14,268

4,384

4,384

-

4,384

-

15,700

10,171

1,211

11,382

4,318

368,300
177,300
394,600
1,400

345,079
164,323
346,011
710

16,915
7,993
42,151
644

361,994
172,316
388,162
1,354

6,306
4,984
6,438
46

1,400
182,700
5,200
100
23,300
17,100

59
160,040
2,322
9,123
13,771

20,514
322
275

59
180,554
2,644
9,123
14,046

1,341
2,146
2,556
100
14,177
3,054

3,566,284

$

3,308,922

$

197,628

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

$

3,506,550

$

59,734

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

2006

GENERAL REVENUE FUND - 001
Appropriations (net of transfers)

P.A. 93-0842 &
93-0681

P.A. 93-0091

$

$

3,566,284

$ 4,032,200

2,392,197
27,997
12,237
186,665
179,844
404,836
826

2,360,532
4,384
11,382
361,994
172,316
388,162
1,354

2,243,890
102,833
14,830
198,604
170,590
385,026
2,593

148,453
4,513
14,677
7,897
15,139
3,395,281

59
180,554
2,644
9,123
14,046
3,506,550

963
205,575
4,024
40,262
61,904
21,243
3,452,337

$

21

2004

P.A. 94-0015

EXPENDITURES
Personal services
Employee retirement contributions paid by employer
Student, member and resident 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

FISCAL YEAR
2005

3,398,200

2,919

$

59,734

$

579,863

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
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. 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 was 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 residents’
individual accounts.

22

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
(NOT EXAMINED)
For The Year Ended June 30, 2006

Employees'
Benefit
Fund
REVENUES
Income from Sales
Interest Income
Miscellaneous:
Entry Fees
Postage
Other
Donations
Total Revenues

$

6,643
-

Residents'
Benefit
Fund
$

121

4,838
11,481

12,954
13,075

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Donations
Other
Total Expenditures

815
12,308
13,123

2,204
1,481
3,685

Excess (Deficiency) of Revenues
Over (Under) Expenditures

(1,642)

9,390

-

6
6

(1,642)

9,396

2,098

2,366

OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources
Net Change in Fund Balance
Fund Balance July 1, 2005
Fund Balance June 30, 2006

$

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

456

$

11,762

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
(NOT EXAMINED)
For The Year Ended June 30, 2005

Employees'
Benefit
Fund
REVENUES
Income from Sales
Interest Income
Miscellaneous:
Entry Fees
Postage
Other
Donations
Total Revenues

$

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures

4,807
-

Residents'
Benefit
Fund
$

2,587
7,394

192
4,720

50
7,540
7,590

605
1,201
6,639
8,445

(196)

OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

(3,725)

-

Net Change in Fund Balance

-

(196)

Fund Balance July 1, 2004

(3,725)

2,294

Fund Balance June 30, 2005

$

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

24

4,528
-

2,098

6,091
$

2,366

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
(NOT EXAMINED)
For The Years Ended June 30,

2006

Balance - July 1,

Travel and
Allowance
Rev. Fund

Residents'
Trust
Fund

Travel and
Allowance
Rev. Fund

Residents'
Trust
Fund

$

$

$

$

RECEIPTS
Investment Income
Resident Account Receipts
Appropriations from General
Revenue Fund
Total Receipts
DISBURSEMENTS
Resident Account Disbursements
Disbursements for released
residents
Total Disbursements

456

$

52

445

1,994

203

25,270

192

18,901

203

25,270

55
247

18,901

-

24,500

-

20,843

361
361

24,500

236
236

20,843

-

-

-

-

FUND TRANSFERS
Fund Transfers In
Fund Transfers (Out)
Total Fund Transfers
Balance - June 30,

2005

298

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

25

$

822

$

456

$

52

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

2006
Buildings
Balance, beginning

Equipment

$ 1,775,304

$

556,622

2005

Land
Improvements
$

Total

Buildings

Equipment

126,802

$ 2,458,728

$ 1,775,304

-

14,216

-

$

612,557

Land
Improvements
$

Total

126,802

$ 2,514,663

20,282

-

20,282

26

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

-

2,287
16,503

-

2,287
16,503

-

47,307
67,589

-

47,307
67,589

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

-

13,419
13,419

-

13,419
13,419

-

82,094
41,430
123,524

-

82,094
41,430
123,524

126,802

$ 2,461,812

$ 1,775,304

126,802

$ 2,458,728

Balance, ending

-

$ 1,775,304

14,216

$

559,706

$

$

556,622

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.

$

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - PERE MARQUETTE
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 and Telephone Reimbursement

$

-

$

36

2004

$

-

Resident Restitution

-

329

800

Dormant Resident Accounts

-

-

-

Funeral Furlough

-

-

-

341

1,235

243

Miscellaneous
Total Receipts

$

341

$

1,600

$

1,043

REMITTANCES
General Revenue Fund - 001

$

341

$

1,269

$

243

Department of Corrections Reimbursement Fund - 523

-

331

800

Total Receipts Remitted Directly To
State Treasurer

$

341

$

1,600

$

1,043

DEPOSITS
Receipts recorded by Center

$

341

$

1,600

$

1,043

Add: Deposits in transit - Beginning of year

-

-

-

Deduct: Deposits in transit - End of year

-

-

-

Deposits Recorded By The State Comptroller

$

341

$

1,600

$

1,043

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.

27

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

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

EXPENDITURE ITEM

INCREASE
(DECREASE)
AMOUNT
%

Employee retirement
contributions paid by
employer

$

27,997

$

4,384

State contributions to State
Employees’ Retirement
System

$

186,665

$

361,994

Travel

$

826

$

1,354

Travel and allowances

$

-

$

Printing

$

4,513

Equipment

$

14,677

$

23,613

538.62%

(175,329)

(48.43)%

$

(528)

(39.00)%

59

$

(59)

(100.00)%

$

2,644

$

1,869

70.69%

$

-

$

14,677

100.00%

$

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
Fiscal year 2006 expenditures increased significantly due to a regulatory change initiated late in
the preceding fiscal year; for most of fiscal year 2005, retirement contributions paid by the State
were paid from Personal Services appropriations. Retirement contributions paid by the State
resumed during fiscal year 2006.
State contributions to State Employees’ Retirement System
The decrease in fiscal year 2006 expenditures was due to the overall decrease in the State
retirement rate from 16.1% in fiscal year 2005 to 7.8% in fiscal year 2006.
Travel
In fiscal year 2006, travel expenditures were kept at a minimum due to budget constraints
imposed by General Office.

28

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

Fiscal Year 2006 (continued)
Travel and allowances
In an effort to reduce spending, the Center requires residents to pay for travel expenditures from
their trust accounts when funds are available; amounts paid by the Center fluctuate according to
the number of released youth who pay their own travel expenses.
Printing
Printing expenditures in the prior fiscal year were less than usual due to large quantities of
supplies carried over from the preceding year; supply orders increased and returned to normal in
fiscal year 2006.
Equipment
In fiscal year 2005, the Center was not allocated any funding to be expended for equipment due
to budget constraints.

29

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

Fiscal Year 2005
A comparative schedule of significant variations in expenditures (20% or more) for the fiscal
years ended June 30, 2005 and June 30, 2004 are shown below:
FISCAL YEAR ENDED
JUNE 30,
2005
2004

EXPENDITURE ITEM

INCREASE
(DECREASE)
AMOUNT
%

Employee retirement
contributions paid by
employer

$

4,384

$

102,833

Student, member, and
resident compensation

$

11,382

$

14,830

$

(3,448)

(23.25)%

State contributions to State
Employees’ Retirement
System

$

361,994

$

198,604

$

163,390

82.27%

Travel

$

1,354

$

2,593

$

(1,239)

(47.78)%

Travel and allowances

$

59

$

963

$

(904)

(93.87)%

Printing

$

2,644

$

4,024

$

(1,380)

(34.29)%

Equipment

$

-

$

40,262

$

(40,262)

(100.00)%

Telecommunications

$

9,123

$

61,904

$

(52,781)

(85.26)%

Automotive equipment

$

14,046

$

21,243

$

(7,197)

(33.88)%

$ ( 98,449)

(95.74)%

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
Fiscal year 2005 expenditures decreased significantly due to a regulatory change whereby all
State paid retirement contributions were paid from Personal Services appropriations beginning
with the second payroll of the fiscal year.

30

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

Fiscal Year 2005 (continued)
Student, member, and resident compensation
Expenditures for resident compensation fluctuate according to the Center’s population; the
Center’s average population decreased 55% from fiscal year 2004.
State contributions to State Employees’ Retirement System
In fiscal year 2004, the State suspended payments to the State Employees’ Retirement System as
a result of Public Act 93-0665. Contributions resumed in fiscal year 2005, and the overall
employee retirement rate increased from 13.4% in fiscal year 2004 to 16.1% in fiscal year 2005.
Travel
In fiscal year 2005, travel expenditures were kept at a minimum due to budget constraints
imposed by General Office.
Travel and allowances
Travel and allowances expenditures fluctuate according to the number of released youth who pay
their own travel expenses from their Trust Fund accounts.
Printing
Printing expenditures decreased in fiscal year 2005 due to large quantities of supplies carried
over from the preceding fiscal year.
Equipment
In fiscal year 2005, the Center was not allocated any funding to be expended for equipment due
to budget constraints.
Telecommunications
The Center installed a new telephone system totaling $42,575 in fiscal year 2004.
Automotive equipment
In fiscal year 2004, the Center incurred more automotive expenditures related to major repairs
and maintenance; no major expenditures were incurred in fiscal year 2005.

31

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
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 years ended June 30, 2006 and 2005 disclosed
one appropriation line item with significant (20% or more) lapse period expenditures, as
scheduled below:
Fiscal Year Ended June 30, 2005

EXPENDITURE ITEM
Travel

TOTAL
EXPENDITURES

LAPSE PERIOD
EXPENDITURES

$1,354

$644

PERCENTAGE
48%

Center management provided the following explanation for the significant lapse period
expenditures identified above.
Travel
The Center hired an Assistant Warden of Programs in December 2004; increased mandatory
training related to the position caused an increase in related travel expenditures and payments
were postponed due to delays in approval for additional funding.

32

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
(NOT EXAMINED)
Two Years Ended June 30, 2006

Balance
July 1, 2005

Additions

Deletions

Balance
June 30, 2006

GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Officers' Clothing
Postage

$

12,768
289

$

131,965
5,724
12,295
3,028
3,500

$

136,428
5,724
12,295
3,028
3,333

$

8,305
456

$

13,057

$

156,512

$

160,808

$

8,761

Balance
July 1, 2004

Additions

Deletions

Balance
June 30, 2005

GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Officers' Clothing
Postage

$

11,515
334

$

135,107
9,629
15,005
3,714
5,000

$

133,854
9,629
15,005
3,714
5,045

$

12,768
289

$

11,849

$

168,455

$

167,247

$

13,057

33

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

Center Functions
The Illinois Youth Center – Pere Marquette is a medium security female facility located on
approximately fifty acres near Grafton Illinois. The Center opened March 1, 1963, and was
officially known as the Pere Marquette Boys Camp. Since then, the Center became a residential
center under the regionalization concept and in July 1981, the institution became known as
Illinois Youth Center – Pere Marquette. In October of 2004, the Center switched from a male
juvenile population to a female juvenile population. Until July 1, 2006, the Center operated
under the Juvenile Division of the Illinois Department of Corrections; effective July 1, 2006, the
Center transitioned to operation under the Illinois Department of Juvenile Justice, a newly
created department in the State of Illinois. The facility has a rated capacity of forty youths.
The primary functions of the Center are: (1) to provide medium security residential programs for
adjudicated female juveniles ranging in age from thirteen to twenty who have been committed by
the courts to the Department of Juvenile Justice, and (2) to provide educational, vocational,
medical, emotional and social programs which are intended to meet the needs of the youth.
Authority
The Unified Code of Corrections (Chapter 730 ILCS 5/3-2-2) mandates the Department to
“accept persons committed to it by the courts of this State for care, custody, treatment and
rehabilitation.” Within this framework, the Department offers the youths a variety of programs
designed to return them to the community with skills to make them useful and productive
citizens. These programs focus on intense intervention and treatment oriented programming
teaching the youth that they have responsibilities, choices and consequences for their decisions
and actions. The overall objective is to reinforce positive behavior and extinguish negative
behaviors. The Center also offers educational opportunities to achieve an eighth grade diploma,
high school diploma or GED. In addition, the Department 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 programs.

34

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

Planning Program
The Center has established formal written long and short-term goals with respect to its functions
and programs. The formal plan contains a statement concerning the Center’s operational and
program philosophy. In accordance with this philosophy, the Center has established specific
intentions and objectives with which to achieve each goal.
On an annual basis, key personnel responsible for implementation meet to update the plan, assess
progress in the attainment of goals and objectives previously established, and to determine if
plans are being implemented in accordance with the time schedule set forth. The annual goals
and objectives of the administrative staff, as well as department heads, are formulated to comply
with the Center’s functions and planning program. Monthly meetings are held between the
Warden and each Department Head to facilitate communication of procedure and policy
changes, evaluation of goals in relation to the Center’s function and planning programs, and
necessary revisions to achieve their objectives.
Our discussions with Center personnel indicated that alternative approaches are considered in
developing goals and objectives, and that plans adopted are geared to authorizing legislation and
the needs of State citizens. Center officials feel their goals and objectives are coordinated with
those of other Centers providing similar services and that considerable progress has been made at
implementing programs pursuant to plans.
Auditors’ Assessment of Center’s Planning Program
Illinois Youth Center – Pere Marquette appears to be effectively using their planning program to
improve their current management of the Center and has established adequate operating
programs to meet their defined goals and objectives.

Agency Head and Location
Karen Y. McKinney, Warden
Illinois Youth Center – Pere Marquette
17808 State Highway 100 West
Grafton, IL 62037

35

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Center records, presents the average number of employees,
by function, for the past three years.
Fiscal Year
2005

2006

2004

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

5
3
4
1
1
24
4
1

5
3
4
1
1
25
4
1

5
2
4
1
1
26
4
1

Total

43

44

44

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 employee’s 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.

36

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
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 years 2006 and 2005.

2006
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

37

2005

3,366

3,433

$ 117,738

$ 129,392

2,271

1,065

$ 62,424

$ 25,829

5,637

$ 180,162

4,498

$ 155,221

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

COSTS PER YEAR PER RESIDENT (not examined)
Comparative costs of resident care, prepared from Center records for the fiscal year ended June 30,
are shown below:
Fiscal Year
2005

2006

2004

Rated population

68

68

68

Resident population (as of May 31)

29

22

52

Average number of residents

27

23

51

$3,395,281

$3,506,550

$3,452,337

14,677

-

40,262

Net expenditures

$3,380,604

$3,506,550

$3,412,075

Net resident cost per year

$ 125,208

$ 152,459

$

Expenditures from appropriations
Less: equipment and capital
improvements

66,903

Net expenditures for computing net resident cost per year represent total expenditures from
appropriations less equipment expenditures divided by average number of residents.
The rated population and resident population noted above were taken from the Illinois
Department of Corrections’ quarterly reports to the State legislature.

38

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

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

2005

2004

Average number of employees

43

44

44

Average number of correctional officers

24

25

26

Average number of residents

27

23

51

1 to .6

1 to .5

1 to 1.2

1 to 1.1

1 to .9

1 to 2.0

Ratio of employees to residents
Ratio of correctional officers to residents

CELL SQUARE FEET PER RESIDENT (not examined)
The following comparisons are from a report issued by the Department of Corrections to the
State legislature:
2006
Approximate square foot per resident

106

39

2005
140

2004
59

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

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

2006

Fiscal Year
2005

2004

Breakfast

9,471

8,235

18,922

Lunch

9,448

8,187

19,233

Dinner

9,477

8,160

18,932

1:00 a.m. meal

11,204

9,822

21,640

Staff meals

17,156

16,843

16,860

Total meals served

56,756

51,247

95,587

Food cost

$ 100,516

$ 109,199

$ 142,039

Cost per meal

$

$

$

40

1.77

2.13

1.49

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
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 amounts paid to vendors for
medical and clergy contractual services for fiscal years 2006, 2005 and 2004.

Fiscal Year
2005

2006
Medical Services:
Alton Multispecialists

$

33,117

$

2004

20,996

$

24,540

Alton Memorial Hospital

3,028

8,044

4,345

Dr. David Goetten, DMD

13,511

7,367

6,517

Anchor Nursing

98,951

80,029

-

Advantage Nursing Services

-

18,054

97,833

North Alton Pharmacy

-

1,871

14,243

Dr. Angeline Stanislaus

15,900

-

-

Diamond Pharmacy

18,350

7,776

-

Miscellaneous vendors

22,137

17,840

6,381

$ 161,977

$ 153,859

$

$

Total medical services

$

204,994

Total clergy services

$

-

41

-

-

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
Illinois Youth Center – Pere Marquette (Center) is a facility of the Illinois Department of
Juvenile Justice. The Center is located in Grafton, Illinois, on approximately fifty (50) acres
adjacent to Pere Marquette State Park.
The primary functions of the Center are: (1) to provide medium security residential programs for
adjudicated juveniles ranging in age from thirteen (13) to twenty (20) who have been committed
by the courts to the Illinois Department of Juvenile Justice, and (2) to provide educational,
vocational, medical, counseling and self-development programs which are intended to meet the
needs of the youth. Approximately 90% of the youth at the Center are in a full-time school or
school/work program.
IYC – Pere Marquette was accredited by the American Correctional Association (ACA) in June
of 1998 and was due for re-accreditation in June, 2001. However, the Department of Corrections
did not contract for facility ACA accreditation or re-accreditation during the fiscal years 2005
and 2006. The Center has had one (1) Warden during the examination period: Karen Y.
McKinney (12-01-03 to present)
IYC – Pere Marquette offers Drug Education Classes, PEACE Program (Positively Empowering
Affirmative Change through Experience), SELF (Self Empowerment Leads to a Better Future),
anger management classes, life skills, and other educational and vocational classes, as well as the
traditional GED and ABE classes. The Center has an extensive volunteer program that ranges
from religious volunteers to math and reading tutor programs, in addition to cultural arts
programs provided by Principia College and Lewis and Clark Community College. A Boy Scout
Program was implemented in July, 1998, and the youth have learned various activities. Several
motivational speakers have addressed the youth on self-development and self-improvement to
encourage and increase the likelihood of youth not returning to the Department of Juvenile
Justice.
In response to best practices and the desire to create a model program for juvenile females,
governmental visionaries converted IYC - Pere Marquette to a female youth facility in late
October 2004. The facility is the first Illinois Youth Center totally dedicated to providing
substance abuse treatment. Best Practice research has demonstrated that the provision of
substance abuse treatment inside facilities with reentry planning is effective in the reduction of
recidivism and further substance abuse. A vendor has recently been selected and efforts go
forward to implement the program. Additionally, the focus of the entire program shall be gender
and age appropriate, incentive-based rooted in a modified replication of the Missouri Model, and
provide educational requirements and vocational opportunities. Great emphasis will be placed
on habilitation and orientation within the first thirty days of admission, rehabilitation throughout
42

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – PERE MARQUETTE
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006

SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined) (continued)
their stay, and clinical reentry management from the moment a youth is admitted to the facility
followed by a continuum of care upon release to the community.
The students at IYC – Pere Marquette are encouraged to become good readers. To assist them in
this effort, the library offers the Accelerated Readers Program. Students read books suited to
their ability level and after completion, take a computerized test that determines how they
comprehended the material. They earn points according to their scores on these tests and trade
their points for various incentive items. Results of this program have shown that students
experience a high degree of success. The information generated from this program is used to
track progress and data analyzed by the educators to build a more successful reading program.
During fiscal year 2005, 5 youths earned a GED and 10 youths received an eighth grade diploma.
During fiscal year 2006, 6 youths earned a GED, 15 youths received an eighth grade diploma and
3 youths received a high school diploma. Students that have passed the GED are urged to
become “peer tutors” and assist other youth as they work toward their academic goals.
IYC – Pere Marquette’s Health Care Unit continued to meet all Medical Accreditation Standards.
Healthcare Services are available 7 days a week.

43

 

 

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