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Youth Center Stcharles Il Fy 2006 Audit

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

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
TABLE OF CONTENTS

Center Officials
Management Assertion Letter
Compliance Report
Summary
Accountants’ Report
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds – Special Revenue Funds (not examined)
Schedule of Locally Held Funds – Cash Basis (not examined)
Schedule of Changes in State Property (not examined)
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
Shared Resources (not examined)
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)

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STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
CENTER OFFICIALS

Acting Warden (4/1/06 - Present)

Mr. Bobby Moore

Warden (Transfer out 3/31/06)

Ms. Janice Shallcross

Assistant Warden - Programs
(2/1/06 - Present)

Mr. Eric Flaherty

Assistant Warden - Programs
(Transfer out 1/31/06)

Mr. Jesse Tinajero

Assistant Warden - Operations

Mr. Bobby Moore

Business Office Administrator
(10/01/05 - Present)

Mr. Kim Turner

Acting Business Administrator
(7/01/04 - 9/30/05)

Mr. Srikishan Varadaraj

The Center is located at:
3825 Campton Hills Road
St. Charles, IL 60175

1

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

COMPLIANCE REPORT

SUMMARY
The limited scope compliance testing performed during this examination was conducted
in accordance with Government Auditing Standards and in accordance with the Illinois State
Auditing Act.
ACCOUNTANTS’ REPORT
The Independent Accountants’ Report on State Compliance, on Internal Control Over
Compliance and on Supplementary Information for State Compliance Purposes relates only to
those chapters of the “Audit Guide for Performing Financial Audits and Compliance Attestation
Engagements of Illinois State Agencies” (Audit Guide) which are identified in the report as
having compliance testing performed.
SUMMARY OF FINDINGS
Number of
Findings
Repeated findings
Prior recommendations implemented
or not repeated

This Report
2
0

Prior Report
0
0

0

0

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

Page

Description

06-1

9

Inadequate controls over meal reimbursements for dinner

06-2

11

Noncompliance with contract terms

PRIOR FINDINGS NOT REPEATED
The Illinois Youth Center – St. Charles did not have any prior year findings.
4

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
EXIT CONFERENCE
Responses to the recommendations were provided by Mary Ann Bohlen, Accounting
Manager, in a letter dated February 9, 2007. Center management waived having an exit
conference per a letter dated January 19, 2007.

5

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

FINDING

(Inadequate controls over meal reimbursements for dinner)

The Illinois Youth Center at St. Charles (Center) did not maintain adequate controls over
meal reimbursements for dinner.
During our testing, we noted the following:
•

Twenty-three of 47 travel vouchers (49%) tested, totaling $4,182, contained instances in
which employees were paid meal reimbursements for dinner without meeting meal
allowance requirements. Travel times indicated on vouchers submitted did not agree to
Center movement records. Movement records are sign in and out sheets located at the
entrance gate of the Center. All employees and visitors are required to sign a visitor log
when entering and leaving the facility. Instances totaled $1,207 and $170 in fiscal years
2005 and 2006, respectively.

•

Twenty-four of 47 travel vouchers (51%) tested, totaling $4,556, contained instances in
which employees were paid meal reimbursements for dinner in which the Center records
could not support. Travelers completed vouchers claiming meal reimbursements,
however, the movement records did not list the travelers on travel status for the claimed
days. Instances totaled $1,479 and $306 in fiscal years 2005 and 2006, respectively.

•

Seven of 47 vouchers (15%) tested, totaling $1,978, contained instances in which
auditors were unable to determine if employees were entitled to meal reimbursements
for dinner because movement records were incomplete. Movement sheets contained
missing travel times, which made it difficult to determine if the claimed meal
reimbursements were accurate. Instances totaled $136 fiscal year 2005.

Illinois Department of Corrections’ Administrative Directives 02.37.101, states employees
are entitled to dinner meal reimbursements if they return to the Center or their residence at
least 2 hours after the end of their normal work shift. In addition, 02.37.110 requires the
Center’s Business Office audit travel vouchers for accuracy and legibility.
Center personnel stated when travel vouchers were submitted to the Business Office the
Center did not verify employees were entitled to meal reimbursements for dinner.
Failure to recalculate and check the accuracy of travel reimbursements may subject the
State to excessive travel reimbursement expenditures. Failure to implement adequate

9

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
internal controls over payment of travel increases the risk that errors and irregularities will
occur and not be detected. (Finding Code No. 06-1)
RECOMMENDATION
We recommend the Center implement controls to verify claimed travel reimbursements. In
addition, we recommend the Center request reimbursement from employees for the
improper claimed dinner meal reimbursements.
CENTER RESPONSE
Recommendation accepted. The Department has implemented tracking procedures to verify
the return of employees to the facility. Each employee is logged as returning to the facility
to ascertain the valid time. Additionally, the facility is working to strengthen the overall
controls for travel and will make every effort to ensure the travel reimbursements are proper
and required.

10

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

FINDING

(Noncompliance with contract terms)

The Illinois Youth Center at St. Charles (Center) did not comply with contract terms.
The contractual agreement for health services requires advance payments of one twelfth
of the total estimated annual contract amount to be made each month with the exception
of June. June’s payment should be made upon the reconciliation of fourth quarter
adjustments. This contract is a multi-year contract for the period of 07/01/2002 through
06/30/2007.
During testing of fiscal year 2006 contract payments, we noted two months of service
totaling $365,215 were paid 32 to 45 days in advance of the contract terms.
Center personnel stated that the Illinois Department of Corrections (DOC) – Central
Office instructed the Center when to make payments.
Failure to comply with contract terms results in improper payments to contractors from
agency appropriation without regard to when the services were provided. (Finding Code
No. 06-2)
RECOMMENDATION
We recommend the Center monitor the contract to ensure all terms are met.
CENTER RESPONSE
Recommendation accepted. The facility will comply with the terms of the contracts. The
payments were a result of an oversight due to the timing of the invoices and in an effort
to meet Prompt Pay guidelines.

11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Prior Findings Not Repeated
There were no findings noted during the Limited Scope Compliance Examination for the two
years ended June 30, 2004.

12

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
For the Two Years Ended June 30, 2006
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:
Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds – Special Revenue Funds (not examined)
Schedule of Locally Held Funds – Cash Basis (not examined)
Schedule of Changes in State Property (not examined)
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
Shared Resources (not examined)
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)
The accountants’ report on the Supplementary Information for State Compliance Purposes
presented in the Compliance Report Section states the auditors have applied certain limited
procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and
2005 Supplementary Information for State Compliance Purposes, except for information on the
Schedule of Locally Held Funds – Special Revenue Funds, Schedule of Locally Held Funds –
Cash Basis, Schedule of Changes in State Property, Comparative Schedule of Cash Receipts and
Deposits, Schedule of Changes in Inventories, Employee Overtime, Shared Resources, Annual
Cost Statistics and Service Efforts and Accomplishments on which they did not perform any
procedures. However, the auditors do not express an opinion on the supplementary information.
The auditors have not applied procedures to the 2004 Supplementary Information for State
Compliance Purposes, and accordingly, do not express an opinion thereon.
13

14
$

$

20,283,586

0
682,170
8,419
14,798
65,959
123,043

0
741,300
16,000
15,500
72,900
142,100
21,623,000

1,078,619
1,023,568
3,195,833
11,185

1,132,400
1,073,900
3,637,000
14,700

192,043

13,840,933

47,016

$

$

51,200

192,100

14,533,900

$

$

1,317,101

0
58,604
7,552
664
6,898
18,931

52,486
50,238
440,646
3,494

4,104

0

673,484

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2006

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

Total - Fiscal Year 2006

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 94-0015

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2006

$

$

21,600,687

0
740,774
15,971
15,462
72,857
141,974

1,131,105
1,073,806
3,636,479
14,679

51,120

192,043

14,514,417

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Year Ended June 30, 2006

15
$

$

22,160,318

10
700,479
10,352
0
95,214
118,076

900
881,200
19,200
101,500
126,400
148,600
23,916,532

2,300,348
1,059,643
2,950,068
14,543

2,425,000
1,121,300
3,358,000
41,600

32,032

14,825,574

53,979

$

$

59,100

32,032

15,601,700

$

$

1,570,747

0
151,471
5,818
85,000
7,038
20,176

120,298
55,812
350,002
2,866

5,040

0

767,226

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2005

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

Total - Fiscal Year 2005

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

PUBLIC ACT 93-0842 & 93-0681

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2005

$

$

23,731,065

10
851,950
16,170
85,000
102,252
138,252

2,420,646
1,115,455
3,300,070
17,409

59,019

32,032

15,592,800

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Year Ended June 30, 2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
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)

FISCAL YEAR
2005

2004

P.A. 94-0015

P.A. 93-0842 &
93-0681

P.A. 93-0091

$ 21,623,000

$ 23,916,532

$ 26,780,400

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

$ 14,514,417
192,043
51,120
1,131,105
1,073,806
3,636,479
14,679

$ 15,592,800
32,032
59,019
2,420,646
1,115,455
3,300,070
17,409

$ 16,424,191
859,263
68,798
1,482,158
1,219,421
3,376,479
27,246

0
740,774
15,971
15,462
72,857
141,974
$ 21,600,687

10
851,950
16,170
85,000
102,252
138,252
$ 23,731,065

116
545,926
19,861
26,093
132,295
147,600
$ 24,329,447

LAPSED BALANCES

$

$

$

16

22,313

185,467

2,450,953

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
DESCRIPTION OF LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2006
The locally held funds of the Center are grouped into two fund categories, Governmental and
Fiduciary funds. These are non-appropriated funds with the exception of the Travel and
Allowance Revolving Fund, which is an appropriated fund. The funds are not held in the State
Treasury and are described as follows:
1.

Governmental Funds

General Revenue Fund
The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is
used to provide travel and allowances for discharged residents/inmates. The Travel and
Allowance Revolving Fund is replenished from the Center’s General Revenue Fund
appropriation on a monthly basis upon submission of a duly authorized voucher.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for specific purposes. The 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.

17

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For the Year ended June 30, 2006
(NOT EXAMINED)

REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Entry Fees
Postage
Other
Donations
Total Revenues
EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Cable Television
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

Employees'
Benefit
Fund

Residents'
Benefit
Fund

$

$

7,135
12

0
413

2,279

97,463

9,426

97,876

2,398
699

12,841
2,160

7,855
10,952

15,001

(1,526)

82,875
157

0

Net Change in Fund Balance
Fund Balance July 1, 2005
Fund Balance June 30, 2006

$

157

(1,526)

83,032

3,548

2,904

2,022

$

Note: Schedule is presented on the accrual basis of accounting.
18

85,936

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
For the Year ended June 30, 2005
(NOT EXAMINED)

REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Entry Fees
Postage
Other
Donations
Total Revenues
EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Postage
Cable Television
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

Employees'
Benefit
Fund

Residents'
Benefit
Fund

$

$

8,582
10

0
35

2,976

13,175

11,568

13,210

4,129
8,717
4,653
865

3,159

6,362
13,650

14,235

(2,082)

(1,025)
79

0

Net Change in Fund Balance

79

(2,082)

Fund Balance July 1, 2004

(946)

5,630

Fund Balance June 30, 2005

$

3,548

3,850
$

Note: Schedule is presented on the accrual basis of accounting.
19

2,904

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
(NOT EXAMINED)
For the Years Ended June 30
2005

2006

Travel and
Allowance
Rev. Fund
Balance - July 1

$

Receipts
Investment Income
Inmate Account Receipts
Appropriations from General
Revenue Fund
TOTAL RECEIPTS
Disbursements
Inmate Account Disbursements
Disbursements for released
inmates
TOTAL DISBURSEMENTS
Fund Transfers
Fund Transfers In
Fund Transfers (Out)
TOTAL TRANSFERS
Balance - June 30

Residents'
Trust
Fund

450

$

11,828

50

79
164,983

50

165,062

Travel and
Allowance
Rev. Fund
$

454

Residents'
Trust
Fund
$

157
162,047

0

162,204

109,350
46
46

$

124,463

53,695
163,045

0
454

$

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

20

(79)
(79)
13,766

13,766

162
162

$

0
292

39,519
163,982

$

(157)
(157)
11,831

21

$

1,914,459

$

$

29,711,175

833

833

102,830

102,830

Buildings
29,609,178

$

$

2,367,798

262,273

18,242
143,130
100,901

184,665

376

33,993,432

263,106

833
18,242
143,130
100,901

287,495

376

292
82,123
179,180

292
82,123
76,350

Total
33,969,043

25,524

$

$

25,524

Equipment
2,445,406

$

$

1,914,459

0

0

Land
1,914,459

$

$

29,609,178

0

551,957

551,957

Buildings
29,057,221

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

Balance, ending

0

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

Land
1,914,459

0

$

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

Balance, beginning

2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
(NOT EXAMINED)
For the Years Ended June 30,

$

$

2005

2,445,406

103,807

1,745
24,616
39,611
37,835

209,209

45,070
38,655
99,241

26,243

Equipment
2,340,004

$

$

33,969,043

103,807

1,745
24,616
39,611
37,835

761,166

45,070
38,655
651,198

26,243

Total
33,311,684

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS
(NOT EXAMINED)
For the Years Ended June 30,
FISCAL YEAR
2005

2006
RECEIPTS
Jury Duty

$

Inmate Restitution

90

$

143

2004
$

206

738

1,820

2,229

3,919

1,430

5,916

Staff Witness Fees

25

0

0

Contraband Cash

10

0

10

Copying Fees

11

4

0

Postage

20

0

54

161

301

305

Dormant Inmate Accounts

Miscellaneous
TOTAL RECEIPTS
REMITTANCES
General Revenue Fund - 001

$

4,974

$

3,698

$

8,720

$

4,216

$

1,874

$

6,436

Department of Corrections Reimbursement Fund - 523

758

1,824

2,283

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

$

4,974

$

3,698

$

8,719

DEPOSITS
Receipts recorded by Center

$

4,216

$

1,874

$

6,436

Add: Deposits in transit - Beginning of year

266

Deduct: Deposits in transit - End of year

(60)

DEPOSITS RECORDED BY THE STATE COMPTROLLER

$

4,422

1,486

0

(266)
$

3,094

(1,486)
$

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.

22

4,950

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Fiscal Year 2006
A comparative schedule of significant variations in expenditures (20% or more) for the fiscal
years ended June 30, 2006 and June 30, 2005 are shown below:

EXPENDITURE ITEM
Employee retirement
contributions paid by
employer
State contributions to State
Employees’ Retirement
System
Travel and allowances for
committed, paroled and
discharged prisoners
Equipment
Telecommunications services

FISCAL YEAR ENDED
JUNE 30
2006
2005

$192,043

$32,032

$1,131,105

$2,420,646

$0
$15,462
$72,857

$10
$85,000
$102,252

INCREASE
(DECREASE)
AMOUNT
%

$160,011

500%

($1,289,541)

(53%)

($10)
($69,538)
($29,395)

(100%)
(82%)
(29%)

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
Employee retirement contributions paid by employer increased due to the State making payments
for one half of FY06 compared to one pay period in FY05.
State contributions to State Employees’ Retirement System
State contributions decreased due to the percentage paid for contributions decreasing from
16.107% in FY05 to 7.792% in FY06.
Travel and allowances for committed, paroled and discharged prisoners
Travel and allowance for committed, paroled and discharged prisoners decreased due to DOC –
Central Office’s instruction to draw down the Center’s local fund until all funds were depleted.
Equipment
Equipment expenditures decreased due to the Center’s equipment purchases for required
equipment in FY06 compared to FY05’s sole payment for efficiency initiatives.

23

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Telecommunications services
Telecommunication expenditures decreased due to FY06 expenditures paid with FY07
appropriations.

24

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
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
Employee retirement
contributions paid by
employer
State contributions to
State Employees’ Retirement
System
Travel
Travel and allowances
for committed, paroled
and discharged prisoners
Commodities
Equipment
Telecommunications services

FISCAL YEAR ENDED
JUNE 30
2005
2004

$32,032

$859,263

$2,420,646
$17,409

$10
$851,950
$85,000
$102,252

INCREASE
(DECREASE)
AMOUNT
%

($827,231)

(96%)

$1,482,158
$27,246

$938,488
($9,837)

63%
(36%)

$116
$545,926
$26,093
$132,295

($106)
$306,024
$58,907
($30,043)

(91%)
56%
226%
(23%)

Center management provided the following explanations for the significant variations identified
above.
Employee retirement contributions paid by employer
Employee retirement contributions paid by employer were funded for only the first pay period of
July 2004.
State contributions to State Employees’ Retirement System
State contributions increased due to no contributions made in FY04 for the period of March 2004
through June 2004.
Travel
Travel expenditures decreased due to the Center utilizing teleconferencing equipment for
training purposes. In addition, employees were required to stay at the Academy when
conducting business in Springfield.
Travel and allowances for committed, paroled and discharged prisoners
Travel and allowance for committed, paroled and discharged prisoners decreased due to DOC –
Central Office’s instruction to draw down the Center’s local fund until all funds were depleted.
25

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Commodities
Commodities expenditures increased due to food purchases being completely funded by the
General Revenue Fund in FY05. In FY04, food purchases were funded by the DOC –
reimbursement fund (Fund 523).
Equipment
Equipment expenditures increased due to DOC – Central Office’s instruction for the Center to
make one sole payment for an efficiency fund initiatives.
Telecommunications services
Telecommunications expenditures decreased due to previous fiscal year’s purchases for security
cameras and other telecommunication items in the visiting center.

26

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
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

$14,679

$3,494

24%

Printing

$15,971

$7,552

47%

Center management provided the following explanations for the significant lapse period
expenditures identified above.
Travel
The Center was waiting for DOC – Central Office to approve a 2% appropriation transfer to pay
travel expenditures.
Printing
The Center received invoices and goods during the lapse period.

27

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2006

Our testing of lapse period expenditures for fiscal year ended June 30, 2005 disclosed 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

Printing

$16,170

$5,818

36%

Equipment

$85,000

$85,000

100%

Center management provided the following explanations for the significant lapse period
expenditures identified above.
Printing
The Center received invoices and goods during the lapse period.
Equipment
The Center was instructed by DOC - Central Office to make efficiency payment during the lapse
period.

28

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER - ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
(NOT EXAMINED)
Two Years Ended June 30, 2006
Balance
July 1, 2005
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Officers' Clothing
Postage
Surplus Inventory
Kitchen

$

$

155,950
58,517
0
3,798
0
57,191
275,456

Additions
$

$

Balance
July 1, 2004
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Officers' Clothing
Postage
Surplus Inventory
Kitchen

$

$

192,041
43,803
0
13,571
0
60,120
309,535

341,152
277,056
41,925
24,500
4,661
397,430
1,086,724

Deletions
$

$

Additions
$

$

286,871
312,513
25,728
25,000
0
509,164
1,159,276

325,654
284,845
41,925
28,076
1,079
418,421
1,100,000

Deletions
$

$

322,962
297,799
25,728
34,773
0
512,093
1,193,355

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

29

Balance
June 30, 2006
$

$

171,448
50,728
0
222
3,582
36,200
262,180

Balance
June 30, 2005
$

$

155,950
58,517
0
3,798
0
57,191
275,456

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
Function
The Illinois Youth Center – St. Charles (Center) is a male residential level II, medium security
facility within the Illinois Department of Juvenile Justice. The Center is regulated under the
Juvenile Court Act of 1987, the purpose of which is to secure for each minor, when removed
from his family, custody, care and discipline and to ensure that the minor receives services
necessary to his proper development, including health, education and social services.
Under the enabling Act of the Juvenile Division the facility has two functions. The first is to
provide a medium security residential facility for male residents under the age of 18 that
encompasses appropriate custody, responsible care and relevant programs to meet the needs of
its resident population. The second function is to provide a Reception Center to process newly
adjudicated male juvenile offenders committed by the courts to the Department of Juvenile
Justice.
Operations
The Center has three main components: The Reception Unit, the General Population, and the
Special Treatment Units. The Reception Unit admits male juveniles into the Juvenile Division
for multiple centers. Offenders in the General Population are involved in a diverse range of
programs based upon an assessment of their individual needs. The two Special Treatment Units
assist offenders with emotional disorders through provision of intensive mental health services
and myriad of program services.
As part of the general program, the Center provides a comprehensive educational and vocational
program including a full academic curriculum ranging from elementary through high school.
Vocational classes include carpentry, computer education, plumbing, masonry and farming. The
Center also provides a work program where the residents can earn wages for jobs performed in
the dietary, hospital, administration and other departments. The wages earned can be used to
purchase personal items, to send money home, and to meet other obligations.
Planning Program
The management of the Department of Juvenile Justice does planning for the Department as a
whole. The Center has its own planning body called the Administrative Staff Team. This team
was organized to implement department-wide goals as well as to develop, implement and
monitor internal long range and immediate goals.
The Administrative Staff Team is composed of the Acting Warden, Assistant Wardens, each
representing a different operational unit, the Business Administrator, and all area administrators.
Monthly meetings are used to monitor daily operations and provide current feedback into the
30

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
Planning Program (cont.)
planning process. Additionally, each operational unit has a monthly meeting so department
heads are aware of any new progress or anticipated problems.
One of the models used to accomplish effective planning is The American Correction
Association’s Accreditation Standards for Juvenile Training Schools. Each year, the Center
updates its progress, goals and planning using this prescribed format both on a facility-wide level
and for each operational unit.
Financial planning is accomplished through the budgetary process. Each department head
reviews actual data from previous periods and combines this with current information about
departmental data to develop a detailed budget. Budgetary needs are prioritized. The
Accounting Information System (AIS) provides daily reports of budgeted and actual
expenditures, which are viewed by the Business Administrator. Department of Juvenile Justice
officials perform monthly reviews of budget to actual.
Auditor’s Assessment of Center’s Planning Program
The planning program developed by the Center includes the establishment of specific goals and
objectives and a methodology to monitor and report on their implementation. Accordingly, we
conclude that the planning program appears to be adequate for the Center’s needs.

31

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

2006
10
11
20
1
22
1
169
10
2
2
9
0
257

Administrative
Business office and stores
Clinical services
Recreation
Maintenance/Utilities
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Religion
Records
Farm and Grounds - Transportation
Total

Fiscal Year
2005
7
12
20
1
23
1
182
10
2
2
12
1
273

2004
9
15
24
3
25
0
197
10
3
3
13
1
303

EMPLOYEE OVERTIME (not examined)
Certain employees are eligible for overtime if the hours worked during a day exceed the
employees standard work hours. Correctional Officers receive a ¼-hour of overtime for each
day they stand for roll call. The roll call overtime is paid at straight time for all but Correctional
Lieutenants who receive 1 ½ times normal pay.
Overtime is to be distributed as equally as possible among employees who normally perform the
work in the position in which the overtime is needed. An employees’ supervisor must approve
any overtime. In most cases, except for roll call, employees are compensated at 1 ½ times their
normal hourly rate for overtime hours worked. Employees have the opportunity to be
compensated either in pay for the overtime or receive compensatory time off.

32

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
EMPLOYEE OVERTIME (cont.)
The following table, prepared from Department records presents the paid overtime and earned
compensatory time incurred during fiscal year 2006 and 2005.

Paid overtime hours worked during fiscal year
Value of overtime hours worked during fiscal year
Compensatory hours earned during fiscal year
Value of compensatory hours earned during fiscal
year
Total paid overtime hours and earned
compensatory hours during fiscal year
Total value of paid overtime hours and earned
compensatory hours during fiscal year

2006

2005

18,903

40,430

$655,313

$1,310,621

8,745

10,218

$206,390

$240,659

27,648

50,648

$861,703

$1,551,280

INMATE COMMISSARY OPERATION
The Center does maintain a Residents’ Commissary Fund, therefore, no testing was performed at
the Center.
SHARED RESOURCES (not examined)
The following staff functions were paid by the Center but performed at other agencies as
follows:
Staff Function
Chaplain
Youth Supervisor 4
Youth Supervisor 2
3 Maintenance Workers
Assistant Warden of Programs
Employee Service Administrator

Center/Agency Name
IYC – Chicago
IYC – Joliet
Stateville Correctional Center
IYC – Valley View
IYC – Joliet
Westside Adult Transition Center
DOC – Central Office
33

% Time Spent
10%
10%
100%
10%
10%
10%
50%

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SHARED RESOURCES (cont.)
The following facility’s expenses were paid by the Center, but other agencies used the facility as
follows:
Estimated
Facility
Center/Agency Name
Expenses Paid
% Time Used
Washington Cottage
IYC – Chicago
$20,000
100%
Washington Cottage
Grants Unit
$20,000
100%
COSTS PER YEAR PER INMATE (not examined)
Comparative costs of inmate care, prepared from Center records for the fiscal year ended June
30, are shown below:

2006

Fiscal Year
2005

2004

Rated population

318

318

318

Inmate population (as of May 31)

322

355

399

Average number of inmates

330

362

409

Expenditures from appropriations
Less-equipment and capital
improvements
Net expenditures

$21,600,687

$23,731,065

$24,329,443

15,462
$21,585,225

85,000
$23,646,065

26,093
$24,303,350

Net inmate cost per year

$

$

$

65,410

65,321

59,421

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.

34

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

2005

2004

Average number of employees

257

273

303

Average number of correctional officers

169

182

197

Average number of inmates

330

362

409

1 to 1.3

1 to 1.3

1 to 1.3

1 to 2

1 to 2

1 to 2.1

Ratio of employees to inmates
Ratio of correctional officers to inmates
CELL SQUARE FEET PER INMATE (not examined)

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

Approximate Square Foot Per Inmate

35

2006

2005

2004

69

63

56

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
FOOD SERVICES (not examined)
The following table, prepared from the Center records, summarizes the number of meals served
and the average cost per meal.

2006
120,484
120,484
120,484
9,100
29,120
1,040
400,712

Fiscal Year
2005
131,040
131,040
131,040
9,100
34,580
1,820
438,620

2004
146,730
146,730
146,730
9,100
41,975
4,160
495,425

Food Cost

$ 377,632

$ 482,547

$ 561,711

Cost Per Meal

$

$

$

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

0.94

1.10

1.13

MEDICAL AND CLERGY SERVICE CONTRACTS (not examined)
The following table, prepared from Center records, summarizes what was paid to vendors for
medical and clergy contractual services for fiscal years 2006, 2005 and 2004.

Medical Services:
Health Professionals
Adler Professional School Psychology

Clergy Services:

36

2006

Fiscal Year
2005

2004

$1,834,007
177,125
$2,011,132

$1,782,486
139,359
$1,921,845

$1,861,076
166,333
$2,027,409

$ 101,582

$

$ 133,594

95,479

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
ILLINOIS YOUTH CENTER – ST. CHARLES
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
The Illinois Youth Center – St. Charles (Center) has remained constant in providing a safe and
secure working and living environment for all staff and youths. The following is a list of
accomplishments the Center has achieved during the period:
•

Religious services are provided on a consistent basis and programming continues to
expand under the supervision of the Chaplains.

•

The youths work details within the facility from food preparation to maintenance and
landscaping allowing the youth to participate in outside work programs and earn monies
for commissary items.

•

The Anti-Cruelty Society of Chicago comes to the facility twice per year for a three-day
workshop. The purpose of the program is to show the youth animals are not just fighters
and defenders, but they can be taught kindness and to respect to their trainers; that
behavior can be shaped and bonds can be formed. Trained pit bulls are also used to show
they are not always aggressive fighters. Staff is encouraged to bring in their dogs to
participate in the program.

•

GROW (Getting Ready for the Outside World) was a new program implemented the past
year to teach youth vocational training. With help from the Extension Office and
teachers, youth planted vegetables and flowers, were responsible for weeding and tending
the gardens and watched what they had planted grow. Pride and a sense of
accomplishment were achieved by the youth from this program. The produce was
consumed by the youth at the facility as a supplement to their meals.

•

The facility held youth baseball tournaments in the summer months teaching competition
and teamwork. Basketball competitions were held teaching sportsmanship and discipline.

•

The facility has a Substance Abuse Program that provides counseling to the youth. The
facility also has a psychology contract that provides interns to counsel, develop and
implement therapy programs.

•

Many youth have received their GED and High School diplomas.

•

The Business Office successfully moved to the new North Main Gate and was given a
shared Business Administrator in October 2005. Expenditures were monitored closely
and met budget expectations.

37

 

 

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