STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
Performed as Special Assistant Auditors
For the Auditor General, State of Illinois

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

TABLE OF CONTENTS

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

1

Page
2
3
4-5

6-8
9
10

11
12-13
14
15-16
17-19
20
21
22-24
25
26

27-28
29
29-30
30
31
32
32
33
33
34-36

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

CENTER OFFICIALS

Warden
Current
(7/01/04 – 12/31/05)

Mr. Brad Robert
Mr. Edwin Bowen

Assistant Warden – Programs
Current
(7/1/04 – 1/15/05)

Ms. Ann Casey
Mr. Allan Wisely

Assistant Warden – Operations
Current
(1/01/05 – 3/30/06)
(7/01/04 – 12/31/05)

Mr. Julius Flagg
Mr. Kenneth Bartley
Mr. Brad Robert

Business Office Administrator

Mr. Mark Beckmann

The Center is located at:
9330 Shattuc Road
Centralia, Illinois 62801

2

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

COMPLIANCE REPORT

SUMMARY
The limited scope compliance testing performed during this examination was conducted in
accordance with Government Auditing Standards and in accordance with the Illinois State
Auditing Act.
ACCOUNTANTS’ REPORT
The Independent Accountants’ Report on State Compliance, on Internal Control Over
Compliance, and on Supplementary Information for State Compliance Purposes relates only to
those chapters of the “Audit Guide for Performing Financial Audits and Compliance Attestation
Engagements of Illinois State Agencies” (Audit Guide) which are identified in the report as
having compliance testing performed.
SUMMARY OF FINDINGS
Number of

This Report

Findings
Repeated findings
Prior recommendations implemented
or not repeated

Prior Report

__
__

__
__

__

__

SCHEDULE OF FINDINGS
There were no findings noted in our testing which are required to be included in the report.

4

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

EXIT CONFERENCE

Center management waived an exit conference in a letter dated November 28, 2006.

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. We have also performed certain
procedures with respect to the accounting records of the Center to assist in the performance of the
Auditor General’s financial statement audit of the entire Department of Corrections for the year
ended June 30, 2006. The results of these additional procedures have been communicated to the
Department of Corrections – General Office auditors.
Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants; the standards applicable to attestation
engagements contained in Government Auditing Standards issued by the Comptroller General of the
United States; the Illinois State Auditing Act (Act); and the Audit Guide as adopted by the Auditor
General pursuant to the Act; and, accordingly, included examining, on a test basis, evidence about
the State of Illinois Department of Corrections – Centralia Correctional Center’s compliance with
those requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the State of Illinois Department of
Corrections – Centralia Correctional Center’s compliance with specified requirements.
In our opinion, the State of Illinois Department of Corrections - Centralia Correctional Center
complied, in all material respects, with the aforementioned requirements during the two years
ended June 30, 2006.
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 - Centralia Correctional Center
is responsible for establishing and maintaining effective internal control over compliance with the
requirements of laws and regulations. In planning and performing our limited scope compliance
examination, we considered the State of Illinois Department of Corrections – Centralia Correctional
Center’s internal control over compliance with the aforementioned requirements in order to
determine our examination procedures for the purpose of expressing our opinion on compliance and
to test and report on internal control over compliance in accordance with the Audit Guide, issued by
the Illinois Office of the Auditor General. We have also performed certain procedures with respect
to the accounting records of the Center to assist in the performance of the Auditor General’s
financial statement audit of the entire Department of Corrections for the year ended June 30, 2006.
7

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

Current Findings
There were no current findings noted during the Limited Scope Compliance Examination for the
two years ended June 30, 2006.

9

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

Prior Findings Not Repeated
There were no findings noted during the Limited Scope Compliance Examination for the two
years ended June 30, 2004.

10

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
For the Two Years Ended June 30, 2006

SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of the report
includes the following:
Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances
Description of Locally Held Funds
Schedule of Locally Held Funds
Schedule of Changes in State Property (not examined)
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories (not examined)
Analysis of Operations:
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
Inmate Commissary Operation
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)
The accountants’ report on the Supplementary Information for State Compliance Purposes
presented in the Compliance Report Section states the auditors have applied certain limited
procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and
2005 Supplementary Information for State Compliance Purposes, except for information on the
Schedule of Locally Held Funds - Travel and Allowance Revolving Fund/Inmate’s Trust Fund,
Schedule of Changes in State Property, Comparative Schedule of Cash Receipts and Deposits,
Schedule of Changes in Inventories, and Analysis of Operations – 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.
11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
FOR THE FISCAL 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
GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and
inmate compensation
State contributions to State
Employees' Retirement System

$

12

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

$

18,563,300

$

17,557,488

$

908,739

$

18,466,227

$

97,073

237,400

237,209

32

237,241

159

282,800

258,781

23,963

282,744

56

1,446,300

1,368,021

70,810

1,438,831

7,469

1,373,500
4,561,500
12,300

1,305,240
3,734,456
11,880

68,208
825,503
337

1,373,448
4,559,959
12,217

52
1,541
83

37,500
1,561,800
18,300
22,900
57,900
63,200

36,366
1,485,234
14,995
20,704
54,941
62,767

1,038
76,542
3,292
2,174
2,671
411

37,404
1,561,776
18,287
22,878
57,612
63,178

96
24
13
22
288
22

28,238,700

$

26,148,082

$

1,983,720

$

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

28,131,802

$

106,898

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
FOR THE FISCAL 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
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

$

13

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

$

18,746,700

$

17,877,252

$

857,595

$

18,734,847

$

11,853

38,798

38,798

-

38,798

-

293,000

268,274

24,010

292,284

716

2,910,100
1,357,600

2,769,516
1,278,055

134,427
62,195

2,903,943
1,340,250

6,157
17,350

4,509,200
14,100

4,199,974
7,259

301,507
315

4,501,481
7,574

7,719
6,526

35,700
1,778,000
20,200
100
80,400
91,100

22,232
1,605,394
16,332
71,837
65,956

1,089
106,329
273
6,056
11,808

23,321
1,711,723
16,605
77,893
77,764

12,379
66,277
3,595
100
2,507
13,336

29,874,998

$

28,220,879

$

1,505,604

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

$

29,726,483

$

148,515

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
FOR THE FISCAL YEARS ENDED JUNE 30,

2006

GENERAL REVENUE FUND - 001
Appropriations (net of transfers)

P.A. 93-0842 &
93-0681

P.A. 93-0091

$ 28,238,700

$

$

$

14

2004

P.A. 94-0015

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
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total Expenditures
LAPSED BALANCES

FISCAL YEAR
2005

29,874,998

29,493,800

18,466,227
237,241
282,744
1,438,831
1,373,448
4,559,959
12,217

18,734,847
38,798
292,284
2,903,943
1,340,250
4,501,481
7,574

18,140,781
928,177
302,611
1,625,165
1,341,468
4,052,620
14,543

37,404
1,561,776
18,287
22,878
57,612
63,178
28,131,802

23,321
1,711,723
16,605
77,893
77,764
29,726,483

41,211
2,062,800
19,311
78,497
84,438
82,534
28,774,156

106,898

$

148,515

$

719,644

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
DESCRIPTION OF LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2006

The locally held funds of the Center are grouped into two fund categories, Governmental and
Fiduciary funds. These are non-appropriated funds with the exception of the Travel and
Allowance Revolving Fund, which is an appropriated fund. The funds are not held in the State
Treasury and are described as follows:
1. Governmental Funds
General Revenue Fund
The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is
used to provide travel and allowances for discharged 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 four special
revenue funds.
The Employees’ Commissary Fund and Inmates’ Commissary Fund are used to maintain stores
for selling food, candy, tobacco, health and beauty aids and other personal items. The inmates’
commissary sells solely to inmates and the employees’ commissary sells to employees. Profits
derived from Commissary Funds’ sales are allocated 60% to pay the wages and benefits of
employees who work at the commissaries and 40% to either the Inmates’ Benefit Fund for sales
from the Inmates’ Commissary or the Employees’ Benefit Fund for sales from the Employees’
Commissary.
Inmates’ Benefit Fund and Employees’ Benefit Fund are used to provide entertainment and
recreational activities for inmates 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 Inmates’
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 Inmates’ Trust Fund, which is a depository for the inmates’ money. The
15

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
DESCRIPTION OF LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2006

2. Fiduciary Fund (continued)
Agency Fund (continued)
Inmates’ Trust Fund is used to account for the receipts and disbursements of the inmates’
individual accounts.

16

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2006

REVENUES
Income from Sales
Investment Income
Miscellaneous:
Entry Fees
Postage
Donations
Other
Total Revenues

Employees'
Commissary
Fund

Inmates'
Commissary
Fund

Employees'
Benefit
Fund

$

71,854
103

$ 1,254,864
914

$

71,957

1,255,778

5,041
19,319

5,281
10,068

63,073
63,073

1,013,550
6,594
1,020,144

4,967
8,565
5,017
18,549

27,143
46,264
5,074
78,481

8,884

235,634

770

(8,884)
(8,884)

(235,634)
(235,634)

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources (Uses)

14,248
30

Inmates'
Benefit Fund
(not examined)

$

4,787

(68,413)

3,865
3,865

94,624
94,624

Net Change in Fund Balance

-

-

4,635

26,211

Fund Balance July 1, 2005

-

-

8,123

266,795

Fund Balance June 30, 2006

$

-

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

17

$

-

$

12,758

$

293,006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 2005

REVENUES
Income from Sales
Investment Income
Miscellaneous:
Entry Fees
Postage
Donations
Other
Total Revenues

Employees'
Commissary
Fund

Inmates'
Commissary
Fund

Employees'
Benefit
Fund

$

67,742
57

$ 1,138,677
878

$

67,799

1,139,555

5,631
15,291

14,783
43,540

61,607
61,607

903,977
6,752
910,729

7,887
7,991
6,587
22,465

61,593
53,230
19,613
4,723
139,159

6,192

228,826

(7,174)

(95,619)

(6,192)
(6,192)

(228,826)
(228,826)

2,478
2,478

91,918
91,918
(3,701)

EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources (Uses)

9,580
80

Net Change in Fund Balance

-

-

(4,696)

Fund Balance July 1, 2004

-

-

12,819

Fund Balance June 30, 2005

$

-

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

18

$

-

$

8,123

Inmates'
Benefit
Fund

$

28,209
548

270,496
$

266,795

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS (NOT EXAMINED)
TRAVEL AND ALLOWANCE REVOLVING FUND / INMATES' TRUST FUND
FOR THE YEARS ENDED JUNE 30,

2006

2005

Travel and
Allowance
Rev. Fund
Balance - July 1

$

RECEIPTS
Investment income
Inmate account receipts
Appropriations from General
Revenue Fund
Total Receipts

-

Inmates'
Trust
Fund
$

23,888

Travel and
Allowance
Rev. Fund
$

12,100

Inmates'
Trust
Fund
$

72,600

-

1,495,200

-

1,382,649

-

1,495,200

9,348
9,348

1,382,649

DISBURSEMENTS
Inmate account disbursements
Disbursements for released
inmates
Total Disbursements

-

1,472,771

-

1,430,973

-

1,472,771

21,448
21,448

1,430,973

FUND TRANSFERS
Fund transfers in
Fund transfers (out)
Total Fund Transfers

-

Balance - June 30

$

-

4,000
(371)
3,629
$

Note: Schedule is presented on the cash basis of accounting

19

49,946

$

-

(388)
(388)
$

23,888

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY (NOT EXAMINED)
FOR THE YEARS ENDED JUNE 30,

2006
Buildings

Equipment

260,368

$ 30,534,182

$ 3,624,058

$ 4,780,525

$ 39,199,133

-

-

20,962

-

Land
Balance, beginning

$

2005
Land
Improvements

Buildings

Equipment

Land
Improvements

Total

260,368

$ 30,476,194

$ 3,678,898

$ 3,641,323

$ 38,056,783

20,962

-

-

18,502

-

18,502

Total

Land
$

20

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

-

-

28,262
-

228,461

28,262
228,461

-

57,988

8,586
9,989
-

1,139,202

8,586
9,989
1,197,190

-

-

4,486
53,710

228,461

4,486
282,171

-

57,988

18,397
55,474

1,139,202

18,397
1,252,664

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

-

-

371,987
15,121
11,374
26,433
424,915

-

371,987
15,121
11,374
26,433
424,915

-

-

30,636
22,776
48,160
8,742
110,314

-

30,636
22,776
48,160
8,742
110,314

260,368

$ 30,534,182

$ 3,252,853

$ 5,008,986

$ 39,056,389

260,368

$ 30,534,182

$ 3,624,058

$ 4,780,525

$ 39,199,133

Balance, ending

$

$

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
CENTRALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS (NOT EXAMINED)
FOR THE YEARS ENDED JUNE 30,

FISCAL YEAR
2005

2006
RECEIPTS
Jury Duty and Telephone Reimbursement

$

Inmate Restitution, Postage, Funeral Furlough,
Damage to State Property, and Medical Services
Dormant Accounts and Miscellaneous

151

$

82

2004

$

107

33,098

25,034

28,214

1,968

11,217

3,825

Total Receipts

$

35,217

$

36,333

$

32,146

REMITTANCES
General Revenue Fund - 001

$

2,119

$

11,299

$

3,569

Department of Corrections Reimbursement Fund - 523

33,098

25,034

28,577

Total Receipts Remitted Directly To
State Treasurer

$

35,217

$

36,333

$

32,146

DEPOSITS
Receipts recorded by Center

$

2,119

$

11,299

$

3,569

Add: Deposits in transit - Beginning of year

-

Deduct: Deposits in transit - End of year

(193)

Deposits Recorded By The State Comptroller

$

1,926

$

-

2,024

-

-

11,299

$

5,593

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.

21

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

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

EXPENDITURE ITEM
Employee retirement
contributions paid by
employer

$

State contributions to State
Employees’ Retirement
System

$ 1,438,831

Travel

$

Travel and allowances

237,241

$

INCREASE
(DECREASE)
AMOUNT
%

38,798

$

198,443

511.48%

$ 2,903,943

$(1,465,112)

(50.45)%

12,217

$

7,574

$

4,643

61.30%

$

37,404

$

23,321

$

14,083

60.39%

Equipment

$

22,878

$

-

$

22,878

100.00%

Telecommunications

$

57,612

$

77,893

$

(20,281)

(26.04)%

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 2005, the Center limited training due to a reduction in appropriations. Fiscal year
2006 appropriations were increased; accordingly, the Center permitted more training.
Travel and allowances
In fiscal year 2005, bus rates were lower and more inmates purchased their own tickets to go
home.
22

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

Fiscal Year 2006 (continued)
Equipment
In fiscal year 2005, the Center was not allocated any funding to be expended for equipment.
Telecommunications
The Center carried $13,200 to fiscal year 2007 because there was not enough money
appropriated.

23

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

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

EXPENDITURE ITEM
Employee retirement
contributions paid by
employer

$

State contributions to State
Employees’ Retirement
System

928,177

$ (889,379)

(95.82)%

$ 2,903,943

$ 1,625,165

$ 1,278,778

78.69%

Travel

$

7,574

$

14,543

$

(6,969)

(47.92)%

Travel and allowances

$

23,321

$

41,211

$

(17,890)

(43.41)%

Equipment

$

-

$

78,497

$

(78,497)

(100.00)%

38,798

$

INCREASE
(DECREASE)
AMOUNT
%

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.
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
Fiscal year 2005 appropriations were reduced; accordingly, the Center greatly reduced training.
Travel and allowances
In fiscal year 2005, bus rates were lower than in previous years. Additionally, more inmates
purchased their own tickets upon discharge from the institution.
Equipment
Central Office did not allot any money for equipment purchases in fiscal year 2005.
24

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

Our testing of lapse period expenditures for the fiscal years ended June 30, 2006 and 2005
disclosed no appropriation line items with significant (20% or more) lapse period expenditures.

25

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
CENTRALIA CORRECTIONAL CENTER
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
Inmate Clothing
Officers' Clothing
Office Supplies
Postage

$

$

116,299
58,972
21,746
4,345
21,663
223,025

$

3,658
48,123
51,781

$

$

1,396,903
82,671
114,599
27,036
16,495
10,007
1,647,711

$

62,919
960,322
1,023,241

$

$

1,337,228
88,985
119,574
27,036
16,500
19,422
1,608,745

$

63,546
964,354
1,027,900

$

$

175,974
52,658
16,771
4,340
12,248
261,991

LOCAL FUNDS
Employees' Commissary Fund
Inmates' Commissary Fund

$
$

$

Balance
July 1, 2004

$

Additions

Deletions

$

3,031
44,091
47,122

Balance
June 30, 2005

GENERAL REVENUE FUND
General Stores
Mechanical Stores
Inmate Clothing
Officers' Clothing
Office Supplies
Postage

$

$

183,977
59,924
23,868
3,483
20,000
291,252

$

2,317
63,035
65,352

$

$

1,538,052
106,648
126,404
19,365
17,163
20,000
1,827,632

$

68,354
894,679
963,033

$

$

1,605,730
107,600
128,526
19,365
16,301
18,337
1,895,859

$

67,013
909,591
976,604

$

$

116,299
58,972
21,746
4,345
21,663
223,025

LOCAL FUNDS
Employees' Commissary Fund
Inmates' Commissary Fund

$
$

$

$

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

26

$

3,658
48,123
51,781

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

CENTER FUNCTIONS AND PLANNING PROGRAM
Center Functions
The Centralia Correctional Center is a medium security Level 4 facility located in Centralia,
Illinois. Construction of the facility began in April 1979, and the facility became operational as
an adult correctional center in October 1980. The Center was originally designed with a rated
capacity of 750 inmates but now maintains a population of approximately 1,500 inmates. The
architectural concept is unique compared to most new construction facilities in that the design is
similar to a community college. Buildings and grounds were laid out to provide ample space for
programming. Inmate services originate within a core of buildings with the housing units
strategically placed around the central hub. This allows for easy monitoring of inmate
movement to and from the core buildings for participation in programs and services.
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 inmates a variety of programs
designed to return them to the community with skills to make them useful and productive
citizens. These programs include Adult Basic Education, GED classes, College Vocational, and
Cooperative Work Training. In addition, the Center strives to create a healthful environment by
providing a variety of services such as medical, dental, religious, counseling, and library
services, as well as recreational programs.

27

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

CENTER FUNCTIONS AND PLANNING PROGRAM (continued)
Planning Program
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
Centralia Correctional Center 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
Brad J. Robert, Warden
Centralia Correctional Center
9330 Shattuc Road
Centralia, IL 62801

28

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

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

2006
Administrative
Business office and stores
Clinical services
Recreation
Maintenance
Correctional Officers
Dietary
Medical/Psychiatric
Religion
Transportation
Total

7
15
18
1
11
266
10
10
1
6
345

Fiscal Year
2005
7
15
20
1
10
271
11
11
1
6
353

2004
8
14
20
1
9
278
10
9
1
8
358

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.

29

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

EMPLOYEE OVERTIME (not examined) (continued)
The following table prepared from Department records presents the paid overtime and earned
compensatory time incurred during fiscal 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

2005

27,202

35,070

$ 991,518

$1,189,833

8,457

9,114

$ 205,605

$ 207,221

35,659

44,184

$1,197,123

$1,397,054

INMATE COMMISSARY OPERATION
The Center operates a commissary for the benefit of the inmates. The commissary purchases
goods from outside vendors and then retails the items to the inmates. The commissary purchases
goods at wholesale prices where possible. Effective January 1, 2004, the Unified Code of
Corrections, 730 ILCS 5/3-7-2a, was amended to change the mark-up of cost on the goods
purchased for resale in the commissary. Effective January 1, 2004, the selling price for all goods
shall be sufficient to cover the cost of the goods and an additional charge of up to 35% for
tobacco products and up to 25% for non-tobacco products.

30

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

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

2006
Rated population

2004

950

950

950

Inmate population (as of May 31)

1,522

1,522

1,526

Average number of inmates

1,518

1,514

1,526

$28,131,802

$29,726,483

$28,774,156

22,878

-

78,497

Expenditures from appropriations
Less: equipment and capital
improvements
Net expenditures

$28,108,924

$29,726,483 $28,695,659

Net inmate cost per year

$

$

18,517

19,634

$

18,804

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

31

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

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

2005

2004

Average number of employees

345

353

358

Average number of correctional officers

266

271

278

1,518

1,514

1,526

Ratio of employees to inmates

1 to 4.4

1 to 4.3

1 to 4.3

Ratio of correctional officers to inmates

1 to 5.7

1 to 5.6

1 to 5.5

Average number of 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:
2005

2006
Approximate square foot per inmate

33

32

2004
33

33

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

FOOD SERVICES (not examined)
The following table, prepared from Center records, summarizes the number of meals served and
the average cost per meal.
Fiscal Year
2005

2006
276,502
444,562
475,916
99,104
-

256,426
423,655
461,306
99,900
-

284,063
396,121
441,384
100,536
-

1,296,084

1,241,287

1,222,104

$1,209,507

$1,331,800

$1,604,009

$

$

$

Breakfast
Lunch
Dinner
1:00 a.m. meal
Staff meals
Vocational School meals
Total meals served
Food cost
Cost per meal

2004

.93

1.07

1.31

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

2006
Medical Services:
Wexford Health Sources, Inc.

$3,142,186

$2,929,137

Clergy Services:
Chabad of Lubavitch
Masjid Walihasan Decatur, Inc.

$

-

$

730
4,855

Total clergy services

$

-

$

5,585

33

2004

$2,608,793

$

$

1,375
3,738
5,113

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

SERVICE EFFORTS AND ACCOMPLISHMENTS (NOT EXAMINED)
Highlights:
Staff at the Centralia Correctional Center continue to operate the facility efficiently and
effectively even with severe staff shortages. Although the Center experienced a 22% decrease in
the workforce a few years ago when an Early Retirement Incentive was offered, the Center
continues to operate with most of the retirement positions remaining vacant.
Employees of the Centralia Correctional Center continued to actively raise funds for worthwhile
causes and to provide volunteer hours as well. Centralia Correctional Center employees top the
charts on the State Employees Combined Appeal with 75% participation among staff. This
amounted to total contributions of $21,482. In addition, the Center continues to strongly support
the American Red Cross sponsoring six blood drives a year which average 60 pints per event.
Significant monetary donations were also made to the Shriners’ Children’s Hospital, the Relay
for Life, and the Special Olympics Torch Run. The Center’s construction occupations class
continues to provide invaluable support for Habitat for Humanity by constructing wall sections.
During this period, the Center completed a sewer treatment plant upgrade. Another completed
project was the cabling and amplifiers that enabled an upgrade of the cable TV system.
Reducing Recidivism:
The Centralia Correctional Center continues to offer programs in support of the Agency’s efforts
to reduce recidivism. During fiscal year 2006, 715 offenders completed the Prestart Program
prior to release. This program consists of several modules to better prepare offenders for release.
During fiscal year 2006, a total of 1,169 offenders took advantage of the school programs. ABE
certificates were issued to 94 offenders, and GED certificates were issued to 79 offenders during
fiscal year 2006. In addition, 77 offenders earned college vocational certificates, nine earned
Associate Degrees, and 106 successfully completed Food Sanitation Licenses.
Security Initiatives:
Control of inmate movement remains a priority. The Center’s movement plan gives staff an
effective tool in ensuring consistency of offender movement for all three security shifts. There is
no tolerance for violation of movement procedures to ensure the safety and security of the
facility. Effective use of the facility Drug Interdiction Plan has nearly eliminated the opportunity
for inmates to receive illegal drugs. The Center has taken a proactive role towards zero tolerance
within this facility. In addition, the Weapons Task Force meets on a monthly basis to identify
34

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

SERVICE EFFORTS AND ACCOMPLISHMENTS (NOT EXAMINED)(continued)
Security Initiatives (continued):
and eliminate materials seen as a threat that could be fashioned into a weapon or compromise the
security of the facility. Several employees are assigned to this committee providing active
participation from each area. This provides a better understanding of the importance of
eliminating unnecessary material for weapons and spreads the responsibility among all staff of
this facility.
Fiscal Responsibility and Budgetary Compliance:
As a result of the State’s current fiscal constraints, the Center has been required to scrutinize
every area of expenditure. Efforts have been made to reduce spending waste in all areas of the
budget. The Dietary Department continues to provide excellent meals for an average of $.93
during fiscal year 2006. The Center ensured compliance with the Governor’s energy
maintenance program to ensure offices are kept within the designated temperatures, conserve
energy, and save money. In addition, the Center has taken drastic measures to reduce overtime
expenditures. Overtime requests are very closely scrutinized and only that which is absolutely
necessary is approved.
Indicator Reports:
The monthly Indicator Report continues to provide a mechanism for administrators to monitor
critical performance indicators. This report provides statistical data, which is used to assist in
targeting areas of accomplishments or concern.
An area crucial for the management of the facility is the level of offender satisfaction with both
essential and ancillary services. Generally, the number of grievances submitted by the offender
population can measure this satisfaction. During fiscal year 2006, the Center experienced a 45%
reduction in the number of grievances submitted from those submitted in fiscal year 2003. There
were 227 grievances submitted compared to 506 in fiscal year 2003. This is an excellent
indication of the overall successful operation of the facility.
As stated previously, indicators relative to the educational programming prove the success of the
academic and vocational programs at this facility. The Center currently offers vocational
programs for commercial custodial, construction occupations, drafting, electronics, and food
service. These programs are in addition to the following academic programs offered: Adult Basic
Education, GED, Life Skills, Special Education, Title I, Two Year College Academic, Volunteer
Literacy, and Youthful Offender Counseling.
35

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

SERVICE EFFORTS AND ACCOMPLISHMENTS (NOT EXAMINED)(continued)
Indicator Reports (continued):
In addition to the programmatic accomplishments supported by the monthly Indicator Report, the
Center maintained its strong security standards as well. The Center continues to take an active
role to eliminate illegal contraband, specifically drugs. Drug tests were conducted on 30% of the
offender population in fiscal year 2006 and continue to work as a deterrent to illegal drug use.
During fiscal year 2006, there was a total of 726 visitor vehicles searched. This resulted in four
arrests and ten visit restrictions imposed.
Technology Enhancements:
Although fiscal constraints have prevented significant technological advancements during fiscal
year 2006, the Center continually works with the Information Services Unit to ensure maximum
utilization of available information technology. This has resulted in the recent upgrade of the
entire local area network to Windows XP. The Center continually looks for ways to improve
efficiency in areas and use the technology available very effectively.
Closing:
The Centralia Correctional Center is known for its ability to “get the job done.” Now, more than
ever, this cliché applies to the employees within the Center as it remains under the shadow of the
staff shortage that resulted from the past early retirement incentive. Even with current staff
shortages and budgetary constraints, the Center remains committed to the mission of the Illinois
Department of Corrections and continues to strive for excellence.

36