Stateville Prison Il Fy 2006 Audit

• Topics: Misconduct/Corruption, Corrections Audits

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

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE 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 – Special Revenue Funds
Schedule of Locally Held Funds – Cash Basis
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
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
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
CENTER OFFICIALS

Warden (11/1/06 to present)

Mr. Terry L. McCann

Warden (3/16/05 to 10/31/06)

Ms. Deirdre Battaglia

Warden (7/1/00 to 3/15/05)

Mr. Kenneth Briley

Acting Assistant Warden – Programs
(10/16/06 to present)

Ms. Venita Wright

Assistant Warden – Programs
(11/16/04 to 10/15/06)

Mr. Jimmy Dominguez

Assistant Warden – Programs
(7/1/04 to 11/15/04)

Vacant

Assistant Warden – Programs
(3/1/01 to 6/30/04)

Mr. Robert Catchings

Assistant Warden – Operations
(10/16/06 to present)

Mr. Jimmy Dominguez

Assistant Warden – Operations
(6/1/06 to 10/15/06)

Vacant

Assistant Warden – Operations
(7/1/02 to 5/31/06)

Mr. Alex Jones

Business Office Administrator

Mr. Kenneth E. Harris

The Center is located at:
Route 53
P.O. Box 112
Joliet, IL 60434

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

COMPLIANCE REPORT

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

This Report
9
2
0

Prior Report
2
2
4

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

Page

Description

06-1

Inadequate control over commodities

06-2

Inadequate control over equipment and related records

06-3

Personnel monitoring

06-4

Inadequate segregation of duties

06-5

Required employee training
4

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2006
CURRENT FINDINGS (Continued)
06-6

Inadequate controls over locally held fund general ledgers

06-7

Untimely deposit of receipts

06-8

Employee loans not repaid timely

06-9

Inadequate control over inmate commissary disbursements
PRIOR FINDINGS NOT REPEATED

The findings noted during the Limited Scope Compliance Examination for the two years
ended June 30, 2004 have been repeated and are presented in the Current Findings section of the
Schedule of Findings within this report.

EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Center
personnel at an exit conference held on February 22, 2007. Attending were:
Stateville Correctional Center
Terry McCann, Warden
Kenneth Harris, Business Administrator

Office of the Auditor General
Thomas Kizziah, CPA, Audit Manager
Jessica West, Audit Supervisor
Julianne Rauch, Auditor
José Roa, Auditor

Responses to the recommendations were provided by Mary Ann Bohlen, Accounting Manager,
in a letter received on March 19, 2007.

(Inadequate control over commodities)

The Stateville Correctional Center (Center) did not exercise adequate control over its
commodities inventory. As a result of the Center’s inadequate recordkeeping and the
weaknesses noted in the Center’s internal controls over commodities inventory, we were
unable to report on the commodities inventory balances at June 30, 2005 and June 30,
2006 in the Center’s limited scope compliance examination report.
We noted the following exceptions and weaknesses during our testing of the Center’s
commodity inventory records:
•

On the date of physical inventory we noted 44 of 86 (51%) tested commodity counts did
not agree to the Center’s perpetual records. The overall net error was a $149
understatement of inventory. After receiving the final inventory we noted 42 of the 44
(96%) original test count discrepancies were not adjusted in the Center’s inventory
system. The overall net error was a $2,421 understatement of final inventory.

•

Six of 20 (30%) tested record of count documents did not agree to the Center’s final
inventory.

•

Three of 15 (20%) tested commodity item quantities did not agree to the Center’s
original count documents. Four of 15 (27%) original count sheets could not be located.

•

The Center did not properly enter receiving amount information for 1 of 25 (4%)
vouchers selected for testing. Receiving information entered was understated by $161.

•

We selected 20 commodity items in order to recalculate the average unit costs and asked
Center personnel to provide the supporting documentation. Center personnel were
unable to provide the supporting documentation for 12 of 20 (60%) items in our sample
and as a result, we could not perform this test for those items. In addition, 5 items were
not calculated correctly based on the supporting documentation provided resulting in a
net understatement of commodity inventory of $47,597.

•

The Center could only provide supporting documentation for 3 of 10 (30%) adjusting
entries selected for testing. Supporting documentation included store requisition –
AIMS adjustments reports and count sheets. One of 3 (33%) adjustments did not agree
to the count sheets. Furthermore, all 10 adjustments were for significant amounts
totaling $16,797.
10

Center personnel could not verify if monthly AIMS reconciliations were completed in
fiscal year 2005. The Center was able to provide copies of 9 monthly reconciliations in
fiscal year 2006; however, the reconciliations were recreated by the Business
Administrator because the original documents could not be located.

•

The Center maintained a stock of commodity inventory items in excess of a historically
computed 12-month supply. We noted 11 of 25 (44%) items for which the supply was
greater than 12 months. The total dollar amount of the overstocked inventory was
$230,957. Furthermore, the Center could not locate usage reports for the Center’s
mechanical, clothing, and cold storage stores. We were unable to determine whether the
mechanical, clothing, and cold storage stores maintained inventories in excess of one
year’s supply.

•

The Center did not properly utilize pre-numbered receiving reports to control year-end
cutoffs. Each supervisor in charge of major commodity areas kept separate receiving
reports that were pulled from one initial set, no one summarized cutoff for the Center as
a whole. This resulted in the numerical order not following date order, and we could not
determine the last receiving report of fiscal year 2006 and the first receiving report of
2006.

•

The Center’s officer-clothing store was not arranged in an orderly manner. Clothing
items were not shelved properly and not all items in the inventory contained a label
description, creating a difficulty to facilitate an accurate inventory count.

The Department of Corrections’ (DOC) Administrative Directive 02.82.112A-J requires the
Center to make necessary adjustments for any discrepancies between physical counts and
perpetual records.
DOC Administrative Directive 02.95.105 requires records to be properly identified for ready
access and shall be stored and safeguarded at the facility.
The Illinois Procurement Code (30 ILCS 500/50-55) requires a State agency to inventory
and stock no more than a 12-month need of equipment, supplies, commodities, articles, and
other items, except as otherwise noted by the State agency’s regulations. In addition, the
State agency should periodically review its inventory to ensure compliance with this
Section.
Good business practices require management to maintain control over receiving and
shipping reports.
11

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
Good business practices also require that internal controls be in place to maintain effective
accounting control over assets and ensure that they are properly reported. The proper
organization of areas where commodities are stored is essential to maintaining accurate
perpetual inventory records.
Center management stated that deficiencies were caused by staff shortages, misfiling of
documents, and input errors.
Accurate inventory quantity information is crucial in determining re-order or
overstocking points. Failure to account for commodities inventories accurately and in a
timely manner increases the risk that a loss due to theft or unauthorized use may occur
and would not be detected in the normal course of employees carrying out their assigned
duties. Failure to adequately monitor inventory on hand and usage levels may lead to the
inefficient use of State funds. The failure to maintain adequate supporting documentation
could lead to inaccurate accounting records. (Finding Code No. 06-1)
RECOMMENDATION
We recommend the Center apply proper year-end inventory procedures to reflect actual
quantities on hand at the end of the fiscal year. Further, the Center should devote adequate
resources to ensure that commodity records are maintained and updated timely and to
ensure that commodities are stored in an organized manner to help more easily identify
amounts on hand in excess of a 12-month supply. Additionally, supporting documentation
should be maintained to support the expenditures made for the Center’s commodity
inventory.
CENTER RESPONSE
Recommendation accepted. The facility has developed a plan to address the commodity
inventory issues at the facility. The plan includes a 100% inventory with 50% test counts
to ensure the inventory counts are correct. The facility will then utilize The Inventory
Management System (TIMS) to maintain the commodity inventory records. TIMS is a real
time FIFO accounting system which will allow the facility to better manage the inventory
items, the associated records and reconciliations.

(Inadequate control over equipment and related records)

The Stateville Correctional Center (Center) did not maintain adequate control over
equipment and related records.
During our testing, we noted the following:
•

Nine of 35 (26%) equipment items tested, totaling $7,047, could not be located. In
addition, 16 of 35 (46%) equipment items, totaling $199,760, were located, but at a
different location than what was recorded on the property records. Center personnel
stated equipment items that could not be located or were located in different locations
may be due to employees moving equipment items without notifying the Property
Control Manager or Business Administrator. The Department of Corrections’ (DOC)
Administrative Directive (No. 02.70.120) requires the Physical Control Officer to
secure and control all property items and maintain all required records within his or
her location code grouping. Additionally, staff members at each facility should not
relocate property items, within or outside the facility, without prior written approval
from the Chief Administrator.

•

Four of 35 (11%) equipment items tested, totaling $20,250, did not contain proper State
identification tags. Center personnel stated missing identification tags may have been
removed from equipment items due to weather conditions and heavy use of the items.
DOC Administrative Directive (No. 02.70.105) requires the Clerical Control Officer at
each facility ensure tag numbers are affixed to equipment as they are assigned.

•

The Center’s property storage area was not arranged in an orderly manner and contained
damaged and out-dated property items. Center personnel stated equipment items
have been stored in this area for years and the Center has not surplused or scrapped
the obsolete inventory. The Illinois Administrative Code (44 Ill. Adm. Code
5010.620) requires State agencies to regularly survey inventories for transferable
equipment that is no longer needed or useable by the agency and report the
transferable equipment to the Department of Central Management Services.

Two of 8 (25%) quarterly Fixed Asset Worksheets (C-15W).

•

Seven of 24 (29%) monthly Property by Location reports (DOCOV110).

•

One of 8 (13%) quarterly Property by Object reports (DOCOV126).

Because auditors were not provided with complete property records, testing of the
Center’s population of disposals and transfers was limited to the reporting records that
were provided. Center personnel stated property reports that could not be located may have
been misfiled. DOC Administrative Directive (No. 02.70.120) requires the Physical
Control Officer maintain all required records within his or her location code grouping. In
addition, the Illinois State Records Act (5 ILCS 160/9) requires the Center preserve
records containing adequate and proper documentation.
Equipment that is not adequately safeguarded from theft and misuse could lead to a loss
of State assets. Equipment that is not properly tagged could lead to improper use of
Center assets. Additionally, the absence of property control records may result in
incorrect accounting information and could cause unnecessary equipment expenditures
and inaccurate financial reporting. (Finding Code No. 06-2)
RECOMMENDATION
We recommend the Center adequately safeguard State equipment and adhere to its
procedures to ensure that property and equipment records are properly maintained. In
addition, we recommend the Center properly dispose of and remove from its records any
assets that are obsolete, damaged or no longer used in operations.
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to ensure the property and
the related accounting system is maintained accurately and completely. During the annual
certification of inventory, the facility has performed a complete review of the items to
ensure compliance with Departmental procedures.

(Personnel monitoring)

The Stateville Correctional Center (Center) did not adequately monitor its employees.
During our fieldwork, we observed the hours of arrival, time of starting work, duration of
breaks, and hours of departure for Center employees. We noted two employees were not in
compliance with the Center’s policies and procedures regarding breaks, work hours, and
leave time.
Specifically, we noted the following:
•

Both employees took lunch in excess of their allotted one half hour lunch break.
Auditors observed other Center staff with work-related questions were unable to find
employees during their extended lunch breaks. According to Center personnel
policies, employees are given one half hour for lunch and two 15 minute breaks.
Employees are not allowed to combine breaks with lunch in order to take one full
hour at lunchtime.

•

One employee was observed leaving work 2 hours early. Auditors verified with
timekeeping that this employee took only 1.5 hours of sick time for the day.

•

Both employees were observed participating in personal activities such as reading
magazines, making and accepting personal phone calls, and discussing personal
issues with other employees on the job for a total of 1 hour 45 minutes over the
course of two days.

The Center’s American Federation of State, County and Municipal Employees
(AFSCME) contract states employees, other than correctional officers, youth counselors,
youth supervisors and dietary employees in Juvenile facilities are to work eight
consecutive hours including a 30 minute unpaid lunch. Furthermore, employees are to
have two rest periods of 15 minutes each, one in the first half of the work day and one in
the second half.
Center personnel stated employees are not to combine breaks with lunch to take one full
hour for lunch and employees found violating this rule are disciplined.
Failure to maintain adequate controls over personal services increases the risk the Center
will pay for services not rendered by employees. (Finding Code No. 06-3)

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
RECOMMENDATION
We recommend the Center develop internal controls to adequately monitor employees’ use
of State time.
CENTER RESPONSE
Recommendation accepted. The Center will require the business office supervisory staff to
monitor staff use of time. Any suspected abuse will be documented and addressed. Random
spot checks will be performed on staff.

(Inadequate segregation of duties)

The Stateville Correctional Center (Center) did not maintain adequate segregation of
duties in the areas of receipt processing and check signing authority for its local funds.
During our testing, we noted the following:
•

Sixty-three of 106 (59%) cash receipts tested, totaling $422,701 and $255,987 for fiscal
years 2005 and 2006, respectively, were entered into the Fund Accounting and
Commissary Trading System (FACTS) by the cashier who also received the physical
checks.

•

The Accountant Supervisor prepares monthly bank reconciliations for local funds and
has check signing authority for local fund disbursements. This exception to the control
over cash was not stated in writing and approved by the Deputy Director of Finance and
Administration as required by directives.

The Department of Corrections’ (DOC) Administrative Directive (No. 02.04.101) requires
the Business Administrator to reconcile locally held funds or delegate this responsibility to
an individual who has no related record keeping functions and does not have check signing
authority. Any exception to the separation of duties as outlined in this Directive should be
stated in writing by the Chief Administrative Officer and approved by the Deputy Director
of the Division of Finance.
Good business practices require that the Center maintain an adequate segregation of duties
in order to help ensure the safeguarding of assets, prevent improper expenditures, ensure the
accuracy and reliability of accounting data and promote operational efficiency.
Center personnel stated the Business Office had a significant reduction in staff, which
made it difficult to segregate local fund duties.
A lack of adequate segregation of duties increases the likelihood that a loss from errors or
irregularities could occur and would not be found in the normal course of employees
carrying out their assigned duties. (Finding Code No. 06-4, 04-1)
RECOMMENDATION
We recommend the Center properly segregate the duties in order to maintain an effective
internal control over the recordkeeping and accounting function.
17

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
CENTER RESPONSE
Recommendation implemented. The cashier will not input the cash receipts into the
automated system. The check signing authority has been removed for the employee that
performs bank reconciliations.

(Required employee training)

The Stateville Correctional Center (Center) did not comply with the Illinois Department
of Corrections’ (DOC) Administrative Directive regarding employee training.
Twelve of 25 (48%) employees tested in FY05 did not receive the required training
hours. In addition, 11 of 25 (44%) employees tested did not receive the required hours in
FY06. Employees were deficient anywhere from 2 to 40 hours of training in FY05 and
7.5 to 29.5 hours in FY06.
The DOC Administrative Directive (No. 03.03.102) requires that all employees receive
40 hours of training per fiscal year. There are exceptions for clerical staff who rarely have
contact with inmates. These employees are required to receive 16 hours of training each
fiscal year.
Center personnel stated that due to staff shortages, required training was deferred because
employees were needed at their work locations.
Lack of employee training could result in work inefficiencies, safety and security problems
and failure to improve the quality of the workforce and the working environment. (Finding
Code No. 06-5, 04-2)
RECOMMENDATION
We recommend Center management ensure employees receive the required training every
fiscal year.
CENTER RESPONSE
Recommendation accepted. The Center will make every effort to ensure the employees
attend training as required by Departmental Directives.

(Inadequate controls over locally held fund general ledgers)

The Stateville Correctional Center (Center) did not exercise adequate control over its
locally held Employee Benefit, Inmate Benefit, and Inmate Trust Fund general ledgers.
During our testing, we noted the following:
•

The ending cash balance of the Inmate Trust Fund savings account per the bank
statement reconciliation as of June 30, 2005 and June 30, 2006 was $826 and $771,
respectively, lower than the Center’s general ledger as of June 30, 2005 and 2006. In
addition, the Center did not properly reconcile its checking account in fiscal year 2005
and 2006. As of June 30, 2005 and June 30, 2006 the Center understated its checking
account balance by $1,270 and $617, respectively. This resulted in an overall
understatement of $444 for fiscal year 2005 and an overstatement of $154 in fiscal year
2006 on the Center’s general ledger.

•

The ending cash balance of the Employee Benefit Fund savings account per the bank
statement reconciliations as of June 30, 2005 and June 30, 2006 was $49 lower than the
Center’s general ledger as of June 30, 2005 and 2006.

•

The ending cash balance of the Inmate Benefit Fund savings account per the bank
statement reconciliation as of June 30, 2005 was $82 higher than the Center’s general
ledger.

Good business practices require that an accurate bank reconciliation be performed to
adequately monitor the cash activity so that reliable data is used in preparing financial
reports.
Center personnel stated differences noted in bank reconciliations for Benefit funds are due
to the closing of certificate of deposits. Journal entries are needed to account for accrued
interest and fees when funds were transferred to savings. In addition, the Center could not
determine the reason for differences in both the checking and savings accounts for the Trust
fund.
Failure to investigate reconciling items may lead to inaccurate financial reporting. (Finding
Code No. 06-6)

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings - Continued
RECOMMENDATION
We recommend the Center investigate all reconciling items and adjust general ledgers to
agree to the bank reconciliations at month-end.
CENTER RESPONSE
Recommendation accepted. The Center will make every effort to ensure the general
ledger reconciliations are completed accurately and timely.

(Untimely deposit of receipts)

The Stateville Correctional Center (Center) did not deposit local fund receipts in a timely
manner.
We noted 17 of 106 (16%) receipts selected for testing were not deposited in accordance
with the time frame set forth by the Department of Corrections’ (DOC) Administrative
Directives. These receipts, totaling $197,807, were deposited from 1 to 6 days late.
DOC Administrative Directive (No. 02.40.110) requires receipts in the amount of $1,000 or
more received on any Business Office working day be deposited no later than 12:00 a.m. the
next working day. In addition, deposits under $1,000 are to be made once a week.
Center personnel stated staff shortages contributed to the untimely deposit of receipts.
Untimely deposit of cash receipts may result in a loss of interest income to the State.
(Finding Code No. 06-7)
RECOMMENDATION
We recommend the Center comply with the DOC Administrative Directive when
depositing receipts.
CENTER RESPONSE
Recommendation accepted. The Center will make every effort to ensure timely deposit of
locally held funds. The errors noted were oversights.

(Employee loans not repaid timely)

The Stateville Correctional Center (Center) did not comply with Department of
Corrections’ (DOC) Administrative Directive for following up on employee loans that
were not repaid on a timely basis.
In the event of a timekeeping error in payroll the Center issues a temporary supplemental
payment from the Employee Benefit Fund to account for the amount due to the
employee. The employee signs a memorandum agreeing to repay the amount to the
Center by a specified due date.
During testing of Employee Benefit Fund disbursements we noted that 5 of 6 (83%)
employee loans, totaling $3,435, were repaid 1 to 21 days after the required due date. No
additional action was taken by the Center to recover the funds on the specified due dates.
DOC Administrative Directive (No. 02.60.135) states when a facility is notified that an
employee owes money to the Department, the facility’s Business Administrator is
immediately required to send a letter to the debtor. The letter should specify the nature
and amount of the claim, provide a method and specific time period for repayment, and
indicate the name and address of the person at the facility who will answer questions and
to whom the payment shall be sent.
Center personnel stated no additional action was taken to recover the loan amounts.
Failure to properly collect funds owed to the State could result in a loss of State funds
and results in noncompliance with the Administrative Directive. (Finding Code No. 068)
RECOMMENDATION
We recommend the Center comply with the DOC Administrative Directive when
collecting repayment of employee loans.
CENTER RESPONSE
Recommendation implemented. The Center has discontinued the loan program from the
Employee Benefit Fund.

(Inadequate control over inmate commissary disbursements)

The Stateville Correctional Center (Center) did not maintain adequate control over
inmate commissary disbursements.
We noted 5 of 25 (20%) inmate commissary disbursements tested, totaling $29,559, did not
agree to the invoice’s order for delivery. The Center accepted items from vendors that were
not ordered. As a result the Center incurred additional costs of $4,925 for the additional
goods. Further, orders for delivery included with 2 of 25 (8%) disbursements tested,
totaling $940, were approved with missing cost information.
Good business practices require that agencies accept only goods ordered and make
vendor payments based on proper invoices approved by authorized persons and
reconciled with ordering and receiving documents. In addition, unnecessary surplus of
inventory should not take place.
Center personnel stated items were accepted with the intent of selling the additional items.
Additionally, items ordered with missing cost information were new items and cost
information was not available at the time of ordering.
Accepting goods not ordered may lead to a surplus of inventory. In addition, approving
orders without proper cost information could result in misstated financial information and
increases the risk that theft or unauthorized use could occur and not be detected.
(Finding Code No. 06-9)
RECOMMENDATION
We recommend the Center ensure payment is only made for items that are ordered. In
addition, the Center should attain all cost information before ordering goods.
CENTER RESPONSE
Recommendation accepted. The Center will only pay for items ordered. The exceptions
noted were errors and oversights.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Prior Findings Not Repeated
The findings noted during the Limited Scope Compliance Examination for the two years
ended June 30, 2004 have been repeated and are presented in the Current Findings section of the
Schedule of Findings within this report.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE 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 – Special Revenue Funds
Schedule of Locally Held Funds – Cash Basis
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
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 Changes in State Property, Comparative Schedule of Cash Receipts and Deposits,
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.

27
$

86,749,874

22,979
4,662,084
90,464
2,508
152,874
441,691

23,700
5,128,400
97,000
28,200
158,400
468,700
93,435,400

4,470,013
4,271,189
14,402,338
71,895

4,731,900
4,523,400
16,560,400
171,200

784,983

57,155,370

221,486

243,900

785,300

60,514,900

6,595,000

714
434,395
5,551
25,585
4,595
26,995

261,870
252,206
2,109,694
99,264

22,348

295

3,351,488

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

93,344,874

23,693
5,096,479
96,015
28,093
157,469
468,686

4,731,883
4,523,395
16,512,032
171,159

243,834

785,278

60,506,858

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Year Ended June 30, 2006

8,042

90,526

7
31,921
985
107
931
14

17
5
48,368
41

BALANCES
LAPSED
AUGUST 31, 2006

28
$

89,684,540

13,698
4,658,944
75,883
5,083
265,669
430,464

28,500
5,522,000
93,800
22,700
307,700
522,900
96,945,883

9,234,419
4,276,578
10,933,863
74,894

9,767,800
4,523,400
13,032,300
115,000

119,482

59,393,218

202,345

240,000

119,483

62,650,300

6,741,379

194
797,715
2,226
15,000
22,918
92,325

509,612
237,497
1,782,285
34,805

16,372

3,230,430

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

PUBLIC ACT 93-0842 & 93-0681

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2005

96,425,919

13,892
5,456,659
78,109
20,083
288,587
522,789

9,744,031
4,514,075
12,716,148
109,699

218,717

119,482

62,623,648

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2005

519,964

14,608
65,341
15,691
2,617
19,113
111

23,769
9,325
316,152
5,301

21,283

26,652

BALANCES
LAPSED
AUGUST 31, 2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
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

$ 93,435,400

$ 96,945,883

$ 99,337,200

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

$ 60,506,858
785,278
243,834
4,731,883
4,523,395
16,512,032
171,159

$ 62,623,648
119,482
218,717
9,744,031
4,514,075
12,716,148
109,699

$ 58,752,090
5,273,893
248,294
3,019,911
4,381,894
13,263,042
118,979

23,693
5,096,479
96,015
28,093
157,469
468,686
$ 93,344,874

13,892
5,456,659
78,109
20,083
288,587
522,789
$ 96,425,919

33,627
6,102,960
84,092
21,760
382,496
536,732
$ 92,219,770

LAPSED BALANCES

90,526

519,964

7,117,430

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

The locally held funds of the Center are grouped into two fund categories, Governmental and
Fiduciary funds. These are non-appropriated funds with the exception of the Travel and
Allowance Revolving Fund, which is an appropriated fund. The funds are not held in the State
Treasury and are described as follows:
1.

Governmental Funds

General Revenue Fund
The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is
used to provide travel and allowances for discharged residents/inmates. The Travel and
Allowance Revolving Fund is replenished from the Center’s General Revenue Fund
appropriation on a monthly basis upon submission of a duly authorized voucher. During fiscal
year 2005 the accounting and expenditure processing of the Travel and Allowance Fund was
transferred to the Department of Corrections General Office.
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 three special
revenue funds.
The Residents’ Commissary Fund is used to maintain stores for selling food, candy, tobacco,
health and beauty aids and other personal items. The residents’ commissary sells solely to
residents. Profits derived from the Commissary Fund’s sales are allocated 60% to pay the wages
and benefits of employees who work at the commissary and 40% to the Residents’ Benefit Fund
for sales from the Residents’ Commissary.
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.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
DESCRIPTION OF LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2006
2.

Fiduciary Fund

Agency Fund
An agency fund is used to account for assets held as the agent for others. The Center maintains
one such fund, the Residents’ Trust Fund which is a depository for the residents’ money. The
Residents’ Trust Fund is used to account for the receipts and disbursements of the resident’s
individual accounts.

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

Residents'
Commissary
Fund
REVENUES
Income from Sales
Interest / Investment Income
Other
Total Revenues
EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

Employees'
Benefit
Fund

1,175,965
1,480

1,177,445

Residents'
Benefit
Fund

6,089
203
45,190
51,482

0
1,014
12,777
13,791

947,395
22,514
35,362
15,621
18,443
965,838

60,517
60,517

73,497

211,607

(9,035)

(59,706)
85,958

(211,607)
(211,607)

85,958

Net Change in Fund Balance

(9,035)

26,252

Fund Balance July 1, 2005

38,080

408,612

Fund Balance June 30, 2006

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

29,045

434,864

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

Employees'
Benefit
Fund

1,092,087
998
1,066
1,094,151

9,625
153
36,535
46,313

0
481
72,529
73,010

876,114
75,879
29,706
6,877
8,898
885,012

40,413
40,413

112,462

209,139

5,900

(39,452)
84,534

(209,139)
(209,139)

Net Change in Fund Balance
Fund Balance July 1, 2004
Fund Balance June 30, 2005

Residents'
Benefit
Fund

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

84,534

5,900

45,082

32,180

363,530

38,080

408,612

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
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

8,100

$ 244,130

Travel and
Allowance
Rev. Fund
$

$ 221,635

981
2,532,579

1,586
2,710,204

206,736
2,740,296

279,273
2,991,063

8,100

1,327,329

1,417,580

8,100

1,444,880
2,772,209

1,500,946
2,918,526

9,418

Residents'
Trust
Fund

0
0

9,418
$ 221,635

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

24,015

0
0

24,015
$ 318,187

35
$

9,031,401

$ 168,771,850

15,200

13,200
2,000

Buildings
$ 168,756,650

10,438,637

$ 188,241,888

822,375

60,049

822,375

762,326

1,575,701

1,548,601
13,200
9,174

1,548,601

1,553,327

4,726

Total
$ 187,488,562

4,726

Equipment
9,707,685

9,024,227

416,722

Land
8,607,505

$ 168,756,650

35,105

725,553

Buildings
$ 168,066,202

2005

9,707,685

317,276

93,780

223,496

87,774

40,621

47,153

Equipment
9,937,187

$ 187,488,562

352,381

128,885

223,496

1,230,049

1,142,275

40,621

47,153

Total
$ 186,610,894

Note: Data presented is considered not examined. See Finding Code No. 06-2 and the Independent Accountants' Report on State Compliance, on Internal Control Over Compliance, and on Supplementary
Information for State Compliance Purposes. Additionally, beginning balance in FY05 for Land was overstated in the prior year report by auditors in the amount of $200.

Balance, ending

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

7,174

Land
9,024,227

7,174

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
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
(NOT EXAMINED)
For the Years Ended June 30,

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS
(NOT EXAMINED)
For the Years Ended June 30,
FISCAL YEAR
2006
RECEIPTS
Jury Duty

Dormant Inmate Accounts
Miscellaneous
TOTAL RECEIPTS
REMITTANCES
General Revenue Fund - 001

2005
594

794

18,667

4,719

15,674

23,980

16,468

21,722

15,138

Department of Corrections Reimbursement Fund - 523

2,258

1,330

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

23,980

16,468

DEPOSITS
Receipts recorded by Center

21,722

15,138

Add: Deposits in transit - Beginning of year

Deduct: Deposits in transit - End of year

DEPOSITS RECORDED BY THE STATE COMPTROLLER

21,722

15,138

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.

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

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

FISCAL YEAR
ENDED JUNE 30
2006
2005

$785,278

$119,482

INCREASE
(DECREASE)
AMOUNT
%

$665,796

557%

$4,731,883
$9,744,031 ($5,012,148)
$16,512,032 $12,716,148
$3,795,884
$171,159
$109,699
$61,460

(51%)
30%
56%

$23,693
$96,015
$28,093
$157,469

$13,892
$78,109
$20,083
$288,587

$9,801
$17,906
$8,010
($131,118)

71%
23%
40%
(45%)

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.
Contractual services
Contractual services increased due to additional utility costs incurred at the Joliet Complex
because of filming.
Travel
Travel expenditures increased due to more prisoners required to leave the Center for medical,
court, or other reasons. Based upon the inmate’s security designation, officers are needed to
escort the inmates during trips and the Center is required to reimburse the officers for meals.
37

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
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 for committed, paroled and discharged prisoners
Travel and allowances for committed, paroled and discharged prisoners expenditures increased
due to more prisoners being paroled in FY06.
Printing
Printing expenditures increased due to the Center missing annual order deadlines, which required
larger orders be made. Furthermore, equipment updates required the Center to order stock cards
instead of utilizing free cards provided by the FBI.
Equipment
Equipment expenditures increased due to the Center requiring security upgrades in FY06.
Telecommunications services
Telecommunication expenditures decreased due to FY06 expenditures paid with FY07
appropriations.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2006
Fiscal Year 2005
A comparative schedule of significant variations in expenditures (20% or more) for the fiscal
years ended June 30, 2005 and June 30, 2004 are shown below:

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

FISCAL YEAR
ENDED JUNE 30
2005
2004

$119,482

INCREASE
(DECREASE)
AMOUNT
%

$5,273,893 ($5,154,411)

(98%)

$9,744,031

$3,019,911

$6,724,120

223%

$13,892
$288,587

$33,627
$382,496

($19,735)
($93,909)

(59%)
(25%)

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 and allowances for committed, paroled and discharged prisoners
Travel and allowances expenditures decreased due to the locally held portion of the Travel and
Allowances Fund being expended in FY05 to deplete the cash maintained in local banks.
Telecommunications services
Telecommunications services decreased due to the cancellation of the Joliet Complex phone
lines.

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

Our testing of lapse period expenditures for fiscal year ended June 30, 2006 disclosed 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

$171,159

$99,264

58%

Equipment

$28,093

$25,585

91%

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

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

Our testing of lapse period expenditures for fiscal year ended June 30, 2005 disclosed two
appropriation line items with significant (20% or more) lapse period expenditures, as scheduled
below:

EXPENDITURE ITEM

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

Travel

$109,699

$34,805

32%

Equipment

$20,083

$15,000

75%

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.
Equipment
The Center was instructed by DOC - Central Office to make an efficiency payment during the
lapse period.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS AND PLANNING PROGRAM
CENTER FUNCTIONS
In the Illinois Department of Corrections, classification initially occurs at one of three Reception
and Classification Centers in the State: Stateville, Menard or Graham. Inmates are given security
and escape risk designations. These designations determine which correctional facility the
inmate will be placed. The security levels range from 1 to 8 with 1 being maximum security and
8 being a transitional facility. The escape risk designations are extremely high, high, moderate
and low. Inmates are transferred to an institution appropriate to those designations.
The Stateville Correctional Center (Center) is located near Joliet, Illinois. It is a maximumsecurity facility, which operates under the jurisdiction of the State of Illinois Department of
Corrections. Its objectives are to promote a climate of safe and secure conditions for staff,
inmates, and the neighboring communities by encouraging positive attitudes and by providing
programs and work opportunities for adult males admitted to the facility. As a maximumsecurity facility, the Center recognizes its obligation to prevent escapes, deter aggression, and
control contraband.
The Center was officially opened on March 9, 1925. There are eleven housing units inside the
walls. Some of the Center’s departments include:
Education Department
Education programs operate under the direction of the Department of Corrections School District
#428. School District #428 was organized in 1972 and is recognized by the Illinois State Board of
Education. In December 1990, a program was initiated by the Illinois Department of Corrections to
reward certain qualifying inmates “good time” for successful completion of school programs.
Health Care Unit
Construction of a modern health care unit was completed in December 1989. Approximately 47
employees are involved in the health care program and over 275 patients are seen daily.
Clinical Services
The Clinical Services staff includes 25 correctional counselors who provide casework management
services to the inmate population. The staff assists inmates with various problems that arise during
incarceration and assist with program planning and involvement. Each major housing unit has
assigned correctional counselors who are supervised by a correctional casework supervisor.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS (Continued)
Training
The Illinois Department of Corrections has a central training academy located in Springfield,
Illinois. The academy provides both pre-service and in-service training to all staff working for
the Department. Annual staff training is conducted at the Training School on-site. The school’s
staff includes a full-time Training Coordinator and full- and part-time trainers.
Correctional Industries
The Center employs approximately 30 inmates in the Industries Program. Correctional Industry
products are sold to tax-supported institutions, including other correctional centers, mental health
facilities, school districts and many State and municipal office buildings. Products produced
include:
Soap Shop: laundry detergent, bar soap, shampoo, etc
Furniture Factory: desks, chairs, tables, cabinets, etc.
North Reception & Classification (R & C)
The R & C processes approximately 2,500 inmates a month. The amount of inmates processed
through reception during an average week consists of approximately 570 inmates, who are
brought from the northern counties in Illinois, the largest number being from Cook County.
A master record file is generated for each inmate coming into the system and that file stays with the
inmate throughout his incarceration. After spending an average of 7-14 days in the R & C and the
classification process has been completed, inmates are transferred out to other Centers.
Approximately 20 inmates are released per week either after reaching their mandatory supervised
release or discharge date.
PLANNING PROGRAM
The Center has its own planning body composed of the Warden, Assistant Wardens, the Business
Administrator, and all area administrators. The Center’s planning body implements departmentwide goals as well as developing and monitoring internal short and long range goals.
Monthly meetings are used to monitor daily operations and provide current feedback into the
planning process. Additionally, each operational unit has a monthly meeting so administrators can
be made aware of any new progress or anticipated problems.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
PLANNING PROGRAM (Continued)
Financial planning is accomplished through the budgetary process. Each department head
reviews actual data from previous periods and combines this with current information to develop
a detailed budget. The Accounting Information System (AIS) provides daily reports of budgeted
and actual expenditures, which are viewed by the Business Administrator. Department of
Corrections’ officials also perform monthly reviews of budgeted expenses to actual expenses.
AUDITOR ASSESSMENT
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.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the 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
30
24
63
2
35
9
853
28
48
2
2
3
1
1,100

Administrative
Business office and stores
Clinical services
Recreation
Maintenance
Utilities
Security
Dietary
Medical/Psychiatric
Religion
Secretary/Clerical Misc.
Mail room
Switchboard
Total

Fiscal Year
2005
31
21
54
2
30
9
932
24
49
2
3
4
1
1,162

2004
39
22
41
3
24
8
1,005
18
48
2
5
0
0
1,215

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.

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

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

2006

2005

83,189

133,805

$3,079,116

$4,566,538

75,605

78,398

$1,932,631

$1,826,546

158,794

212,203

$5,011,747

$6,393,084

INMATE COMMISSARY OPERATION
The Center operates a commissary for the benefit of the inmates. The commissary purchases
goods from outside vendors and then retails the items to the inmates. The commissary purchases
goods at wholesale prices where possible. Effective January 1, 2004 the Unified Code of
Corrections, 730 ILCS 5/3-7-2a, was amended to change the mark-up of cost on the goods
purchased for resale in the commissary. Effective January 1, 2004 the selling price for all goods
shall be sufficient to cover the cost of the goods and an additional charge of up to 35% for
tobacco products and up to 25% for non-tobacco products.
The financial transactions of the Inmate Commissary are recorded in the Residents’ Commissary
Fund. A summary of the financial activity of the Residents’ Commissary Fund for the years
ended June 30, 2006 and 2005 are presented on pages 32 and 33 of this report.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Years Ended June 30,
SHARED RESOURCES (not examined)
The following staff functions were paid by the Center but performed at another Center as
follows:
Staff Function
Public Service Administrator
Chaplin
Business Manager
Internal Security Investigator
5 Correctional Officers

Center Name
Joliet Complex
Tamm Correctional Center
IYC – Joliet
Joliet Complex
Joliet Complex

% Time Spent
100%
60%
50%
50%
50%

ANNUAL COST STATISTICS
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

3,187

2,000

Inmate population (as of May 31)

3,450

3,151

3,010

Average number of inmates

3,301

3,081

2,854

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

$93,344,874

$96,425,919 $92,219,770

28,093
$93,316,781

20,083
21,760
$96,405,836 $92,198,010

$28,269

$31,290

$32,305

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.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
ANNUAL COST STATISTICS
For the Years Ended June 30,
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

1,100

1,162

1,215

853

932

1,005

3,301

3,081

2,854

Ratio of employees to inmates

1 to 3.0

1 to 2.7

1 to 2.4

Ratio of correctional officers to inmates

1 to 3.9

1 to 3.3

1 to 2.8

Average number of employees
Average number of correctional officers
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:

Approximate Square Foot Per Inmate

2006

2005

2004

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
ANNUAL COST STATISTICS
For the Years Ended June 30,
FOOD SERVICES (not examined)
The following table, prepared from the Center records, summarizes the number of meals served
and the average cost per meal.

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

2006
1,204,683
1,204,683
1,204,683
-0177,025
-03,791,074

Fiscal Year
2005
1,124,565
1,124,565
1,124,565
-0177,025
-03,550,720

2004
1,040,250
1,040,250
1,040,250
-091,250
-03,212,000

$3,533,233

$4,191,609

$3,693,199

$0.93

$1.18

$1.15

Cost Per Meal

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:
Addus Healthcare
Wexford Healthcare
Health Professionals LTD
Chardonnay
Autopsy Pathology Consultants
John S. Denton, MD
Edward N. Tuder, MD
M & M Orthopedics LTD

2004

-0- $
-0- $4,885,500
4,844,843
6,896,972
2,205,728
4,859,445
-0-0493,423
490,451
762,964
850
4,675
-01,700
800
-0450
-0-0900
-0-0$10,470,702 $7,396,320 $7,581,679

Clergy Services:
Clifford Bey
Muhammad A. Firdausi
Lubatavich Chabad

$
49

-06,255
-06,255

484
14,295
-014,779

1,821
10,913
1,276
14,010

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
Western Union
Since May 2003, the Center has utilized the Western Union Quick Collect service. Inmates’
family and/or friends are able to have money sent from Western Union directly to the facility.
Upon receipt by the facility, the money is posted to the individual’s Trust Fund account.
Approximately 3% of the FY06 total income received by the Inmate Trust Fund was from
electronic transfers.
Fiscal Responsibility and Budgetary Compliance
In FY06 the Center experienced rising utility rates and fuel costs and entered into new medical
contracts that were more costly than the budget estimated. Despite these rising costs, the
Department remained within the budgetary amounts allocated.
Using various projections, spending was eased toward the end of the fiscal year. Instructions
were given to only purchase operational necessities. In addition, outstanding orders were
reviewed to determine if they could be cancelled and delayed until the next fiscal year.
Examples included costs incurred due to institutional spring cleanups, painting, landscaping, etc.
Health Care
During the period, the Health Care department has provided the following services to inmates:
•

Inmate physicals are conducted within 4 days of reception.

•

Chronic clinics are now offered to the inmates at the North Reception & Classifications
(NRC).

•

Dental exams and HIV tests are provided to all residents that are received at the NRC.

•

The X-ray department is providing services for both the NRC and the Center. Plans are
underway to move the dialysis unit from X-house to the health care unit.

•

The Correctional Medical Technicians have been given new assignments that include rounds
in the cell house.

•

To facilitate inmates with diabetes the Center has made arrangements to move all of the
diabetic patients to the first two galleries in the cell houses.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
STATEVILLE CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (Continued)
Mental Health
Psychological testing continues to be done. Grief, Anger Management, Life Skills, and Social
Skills groups have been started.
Education
The Office of Adult Education and Vocational Services provided the following services for the
Center: Adult Basic Education (ABE), General Education Development (GED), Barbering and
law and general library. The law library operates five days a week providing general library and
law services to all residents at the Center. The school provides academic services to 165
students and the Barbering Program provides vocational classes for 11 students, five days a
week. In FY06, 20 inmates completed the ABE program, 10 obtained their GED and 1 became a
licensed barber.