STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
VANDALIA 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
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories
Analysis of Operations
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
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)

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

Warden

Mr. Steve Mensing

Assistant Warden - Programs

Ms. Patricia West

Assistant Warden - Operations

Mr. Gregory Schwartz

Acting Business Office Administrator

Ms. Belinda Francois

The Center is located at:
Vandalia Correctional Center
Rt. 51 North
P.O. Box 500
Vandalia, IL 62471

2

Rod R. Blagojevich

Illinois

Governor

Department of

Roger E. Walker Jr.

Corrections

Director

Vandalia Correctional Center / Rt. 51 North / P.O. Box 500 / Vandalia, IL 62471 / Telephone: (618) 283-4170 / TDD: (800) 526-0844

MANAGEMENT ASSERTION LETTER
September 29, 2006
Glass & Shuffett, Ltd.
Certified Public Accountants
1819 W. McCord, Box 489
Centralia, IL 62801
Ladies and Gentlemen:
We are responsible for the identification of, and compliance with, all aspects of laws, regulations,
contracts, or grants that could have a material effect on the operations of the Center. We are responsible for
and we have established and maintained an effective system of internal controls over compliance
requirements. We have performed an evaluation of the Center’s compliance with the following assertions
during the two-year period ended June 30, 2006. Based on this evaluation, we assert that during the years
ended June 30, 2006, and June 30, 2005, the Center has materially complied with the assertions below.
A. The Center has obligated, expended, received and used public funds of the State in accordance
with the purpose for which such funds have been appropriated or otherwise authorized by law.
B. The Center has obligated, expended, received and used public funds of the State in accordance
with any limitations, restrictions, conditions or mandatory directions imposed by law upon such
obligation, expenditure, receipt or use.
C. The Center has complied, in all material respects, with applicable laws and regulations, including
the State uniform accounting system, in its financial and fiscal operations.
D. The State revenues and receipts collected by the Center are in accordance with applicable laws and
regulations and the accounting and recordkeeping of such revenues and receipts is fair, accurate
and in accordance with law.
E. The money or negotiable securities or similar assets handled by the Center on behalf of the State
or held in trust by the Center have been properly and legally administered, and the accounting and
recordkeeping relating thereto is proper, accurate and in accordance with law.
Yours very truly,
Vandalia Correctional Center

Steve Mensing, Warden

Belinda Francois, Acting Business Office Administrator

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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 Examinations 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
1
0

Prior Report
1
1

1

0

Details of findings are presented in a separately tabbed report section.
SCHEDULE OF FINDINGS
CURRENT FINDINGS

Item No.
06-1

Page
9

Description
Lack of segregation of duties

PRIOR FINDINGS NOT REPEATED
Item No.

Page

06-2

10

Description
Failure to collect debt owed to the State

4

EXIT CONFERENCE

“Center management waived an exit conference per a letter dated December 28, 2006.” Response
to the recommendation was provided by Mary Ann Bohlen, Accounting Manager with the Department of
Corrections, Division of Finance and Administration in a letter dated December 27, 2006.

5

GLASS AND SHUFFETT, LTD.
Certified Public Accountants
Members:
American Institute of
Certified Public Accountants
Illinois Society of
Certified Public Accountants

1819 West McCord
P.O. Box 489
Centralia, Illinois 62881
(618) 532-5683
FAX (618) 5684618

Associate Office
961 Fairfax
P.O. Box 322
Carlyle, Illinois 62231
594-4737

INDEPENDENT ACCOUNTANTS' REPORT ON STATE COMPLIANCE,
ON INTERNAL CONTROL OVER COMPLIANCE, AND ON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
As Special Assistant Auditors for the Auditor General, we performed a limited scope compliance
examination of the State of Illinois Department of Corrections - Vandalia Correctional Center’s compliance
with the requirements listed below, as more fully described in the Audit Guide for Performing Financial
Audits and Compliance Attestation Engagements of Illinois State Agencies (Audit Guide) as adopted by the
Auditor General, during the two years ended June 30, 2006. The management of the State of Illinois
Department of Corrections - Vandalia Correctional Center is responsible for compliance with these
requirements. Our responsibility is to express an opinion on the State of Illinois Department of Corrections Vandalia Correctional Center’s compliance based on our examination.
A. The State of Illinois Department of Corrections - Vandalia Correctional Center has obligated,
expended, received, and used public funds of the State in accordance with the purpose for which
such funds have been appropriated or otherwise authorized by law.
B. The State of Illinois Department of Corrections - Vandalia Correctional Center has obligated,
expended, received, and used public funds of the State in accordance with any limitations,
restrictions, conditions or mandatory directions imposed by law upon such obligation,
expenditure, receipt or use.
C. The State of Illinois Department of Corrections - Vandalia Correctional Center has complied, in
all material respects, with applicable laws and regulations, including the State uniform accounting
system, in its financial and fiscal operations.
D. The State revenues and receipts collected by the State of Illinois Department of Corrections Vandalia Correctional Center are in accordance with applicable laws and regulations and the
accounting and recordkeeping of such revenues and receipts is fair, accurate and in accordance
with law.
E. Money or negotiable securities or similar assets handled by the State of Illinois Department of
Corrections - Vandalia Correctional Center on behalf of the State or held in trust by the State of
Illinois Department of Corrections - Vandalia Correctional Center have been properly and legally
administered and the accounting and recordkeeping relating thereto is proper, accurate, and in
accordance with law.

6

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 Departmentwide basis through the compliance examination of the Department’s General Office, and accordingly, any
findings from the results of those procedures have been included in the Department of Corrections - General
Office compliance report. We have also performed certain procedures with respect to the accounting records
of the Center to assist in the performance of the Auditor General’s financial statement audit of the entire
Department of Corrections for the year ended June 30, 2006. The results of these additional procedures have
been communicated to the Department of Corrections - General Office auditors.
Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in
Government Auditing Standards issued by the Comptroller General of the United States; the Illinois State
Auditing Act (Act); and the Audit Guide as adopted by the Auditor General pursuant to the Act; and,
accordingly, included examining, on a test basis, evidence about the State of Illinois Department of
Corrections - Vandalia 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 - Vandalia Correctional Center’s compliance with specified requirements.
In our opinion, the State of Illinois Department of Corrections - Vandalia 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 - Vandalia 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 - Vandalia 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. The results of these additional procedures have been communicated to the
Department of Corrections - General Office auditors.

7

Our consideration of internal control over compliance with the aforementioned requirements would not
necessarily disclose all matters in internal control that might be material weaknesses. A material
weakness is a reportable condition in which the design or operation of one or more internal control
components does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws and regulations that would be material in relation to one or more of the
aforementioned requirements being examined may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no matters involving
internal control over compliance that we consider to be material weaknesses. However, the results of our
procedures disclosed another matter involving internal control which is required to be reported in
accordance with criteria established by the Audit Guide, issued by the Illinois Office of the Auditor
General and which is described in the accompanying Schedule of Findings as finding 06-1.
As required by the Audit Guide, immaterial findings relating to internal control deficiencies excluded from
this report have been reported in a separate letter to your office.
Supplementary Information for State Compliance Purposes
Our examination was conducted for the purpose of forming an opinion on compliance with the
requirements listed in the first paragraph of this report. The accompanying supplementary information as
listed in the table of contents as Supplementary Information for State Compliance Purposes is presented
for purposes of additional analysis. We have applied certain limited procedures as prescribed by the
Audit Guide, as adopted by the Auditor General to the 2006 and 2005 Supplementary Information for
State Compliance Purposes, except for the information on the Comparative Schedule of Cash Receipts,
and Deposits, the Employee Overtime, the Annual Cost Statistics and Service Efforts and
Accomplishments on which we did not perform any procedures. However, we do not express an opinion
on the supplementary information.
We have not applied procedures to the 2004 Supplementary Information for State Compliance Purposes,
and accordingly, we do not express an opinion thereon.
This report is intended solely for the information and use of the Auditor General, the General Assembly, the
Legislative Audit Commission, the Governor, Center and Department management, and is not intended to be
and should not be used by anyone other than these specified parties.

Glass & Shuffett, Ltd.

September 29, 2006

8

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings
06-1

Finding - Lack of Adequate Segregation of Duties
The Center’s procedures for handling cash removed from debit card machines did not provide for
an effective segregation of duties.
The responsibility of collecting cash from the machines, counting and verifying the cash received
to reports generated from the machines, preparing of receipt forms and deposit slips, and
depositing the funds collected were all performed by one individual.
Good business practices requires the Center to maintain 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 had assigned responsibility to another individual to agree the deposit amount to
the receipt copy but failed to realize that the machine totals were not being independently
verified.
A lack of segregation of duties increases the possibility that an irregularity could occur and would
not be found in the normal course of business. Cash received through the debit card machines
during fiscal years 2006 and 2005 totaled $234,649 and $119,414, respectively. (Finding Code
06-01)
Recommendation
We recommend the Center provide an adequate segregation of duties over debit card cash
receipts. An employee independent of cash collection and depositing functions should be
assigned responsibility to reconcile debit card system sales reports to actual cash received,
deposited, and postings to the general ledger.
Center Response
Recommendation implemented. The facility has reassigned the duty of reconciling cash collected
to an employee not responsible to collect the cash.

9

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Prior Findings Not Repeated

06-2

Finding:
The Center failed to follow prescribed procedures to timely collect a debt owed to the State.
Disposition:
Recommendation implemented. The Center received payment in full of the outstanding debt on
November 3, 2004. (Finding Code 04-1)

10

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
Comparative Schedule of Cash Receipts and Deposits (not examined)
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
Schedule of Changes in Inventories
Analysis of Operations:
Center Functions and Planning Program
Average Number of Employees
Employee Overtime (not examined)
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 the information on the Comparative Schedule of
Cash Receipts and Deposits, the Employee Overtime, the 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

12
$

$

31,116,600

$

28,968,225

24,806
1,921,980
15,132
1,329
53,737
115,078

1,559,871
1,476,853
3,190,445
5,490

1,640,700
1,553,600
4,005,400
5,800
27,800
1,990,400
15,400
11,200
53,800
130,600

311,552

340,100

20,020,539
271,413

$

271,600

21,070,200

$

$

2,128,565

2,951
68,344
257
9,793
15,486

80,465
76,659
814,182
221

28,513

-

1,031,694

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

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

$

$

31,096,790

27,757
1,990,324
15,389
11,122
53,737
130,564

1,640,336
1,553,512
4,004,627
5,711

340,065

271,413

21,052,233

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2006

$

$

19,810

43
76
11
78
63
36

364
88
773
89

35

187

17,967

BALANCES
LAPSED
AUGUST 31, 2006

13
$

$

32,158,623

$

29,933,356

3,358
1,595,889
16,750
73,147
101,697

3,134,510
1,430,528
3,116,665
3,913

3,307,000
1,513,800
3,679,500
16,300
3,400
1,796,900
22,900
98,300
122,800

236,608

280,000

20,176,669
43,622

$

43,623

21,274,100

$

$

2,039,566

167,902
390
23,295
16,979

161,001
74,095
543,136
372

26,676

-

1,025,720

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2005

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

Total - Fiscal Year 2005

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

PUBLIC ACT 93-0842 & 93-0681

APPROPRIATIONS
NET OF TRANSFERS

EXPENDITURES
THROUGH
JUNE 30, 2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Fiscal Year Ended June 30, 2005

$

$

31,972,922

3,358
1,763,791
17,140
96,442
118,676

3,295,511
1,504,623
3,659,801
4,285

263,284

43,622

21,202,389

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2005

$

$

185,701

42
33,109
5,760
1,858
4,124

11,489
9,177
19,699
12,015

16,716

1

71,711

BALANCES
LAPSED
AUGUST 31, 2005

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
For the Fiscal Years Ended June 30,

2006
P.A. 94-0015
GENERAL REVENUE FUND - 001
Appropriations (net of transfers)

$ 31,116,600

FISCAL YEAR
2005
P.A. 93-0842
& 93-0681
$

2004
P.A. 93-0091

32,158,623

$ 34,149,900

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

21,052,233
271,413
340,065
1,640,336
1,553,512
4,004,627
5,711

21,202,389
43,622
263,284
3,295,511
1,504,623
3,659,801
4,285

20,556,030
1,817,860
359,381
1,060,221
1,510,879
4,278,202
10,500

27,757
1,990,324
15,389
11,122
53,737
130,564
$ 31,096,790

$

3,358
1,763,791
17,140
96,442
118,676
31,972,922

22,954
2,564,814
14,113
11,204
88,757
115,378
$ 32,410,293

LAPSED BALANCES

$

$

185,701

14

19,810

$

1,739,607

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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 nonappropriated funds with the exception of the Travel and Allowance
Revolving Fund, which is an appropriated fund. The funds are not held in the State Treasury and are
described as follows:
1.

Governmental Funds

General Revenue Fund
The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is used to
provide travel and allowances for discharged residents/inmates. The Travel and Allowance Revolving
Fund is replenished from the Center’s General Revenue Fund appropriation on a monthly basis upon
submission of a duly authorized voucher.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specific purposes. Most Centers maintain four special revenue funds.
The Employees’ Commissary Fund and Residents’ Commissary Fund are used to maintain stores for
selling food, candy, tobacco, health and beauty aids and other personal items. The residents’ commissary
sells solely to residents 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 Residents’ Benefit Fund for sales from the Residents’ Commissary or
the Employees’ Benefit Fund for sales from the Employees’ 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 were transferred to
the Department of Corrections General Office.
2.

Fiduciary Fund

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

15

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

Employees'
Commissary
Fund
REVENUES
Income from Sales
Interest/Investment Income
Miscellaneous
Entry Fees
Other
Total Revenues

$

87,992
67

Residents'
Commissary
Fund

$

1,196,694
873

Employees'
Benefit
Fund

$

5,656
19

Residents'
Benefit
Fund
(Not Examined)

$

1,116

1,096
89,155

1,197,567

1,591
6,970
14,236

6,872
7,988

81,303
2,365
83,668

965,212
6,229
971,441

3,042
7,384
175
5,699
16,300

21,529
18,130
3,571
43,230

5,487

226,126

(2,064)

(35,242)

5,487
(5,487)

226,126
(226,126)

1,099
1,099

91,662
91,662

Net Change in Fund Balance

-

-

Fund Balance July 1, 2005

-

-

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

Fund Balance June 30, 2006

$

-

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

16

$

-

(965)

56,420

8,892
$

7,927

170,325
$

226,745

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
Write Out Income
Other
Total Revenues

Employees'
Commissary
Fund

Residents'
Commissary
Fund

$

$

EXPENDITURES
Purchases
General and Administrative
Contractual
Sponsored Events
Non-operating Expenses
Equipment
Donations
Write Out Expense
Other
Total Expenditures

74,659
45

823,086
575

Employees'
Benefit
Fund

$

6,027
32

Residents'
Benefit
Fund

$

9,015
216

1,707
76,411

823,661

1,468
9,627
17,154

28,457
113
37,801

68,031
2,359
70,390

653,253
5,957
659,210

5,134
12,778
60
2,766
9,435
30,173

765
3,002
35,869
7,740
30,262
29,850
32,986
140,474

6,021

164,451

(13,019)

(102,673)

6,021
(6,021)

164,451
(164,451)

2,408
2,408

66,370
66,370

Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance

-

-

(10,611)

(36,303)

Fund Balance July 1, 2004

-

-

19,503

206,628

Fund Balance June 30, 2005

$

-

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

17

$

-

$

8,892

$

170,325

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
For the Year 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

16,153

$

$

Residents'
Trust
Fund

1,139

$

42,852

589
1,210,774

-

1,212
1,682,201

30,142
30,142

1,211,363

85
85

1,683,413

-

1,203,161

-

1,644,875

45,156
45,156

1,203,161

1,224
1,224

1,644,875

$

35,239

Travel and
Allowance
Rev. Fund

-

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

Residents'
Trust
Fund

1,139

(589)
(589)
$

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

18

42,852

$

-

(1,212)
(1,212)
$

80,178

19

4,707,542

$

28,866,240

113,910
$

$

3,444,500

97,933
34,936
12,891
14,175
159,935

6,784
169,912

136,400

4,024
22,704

Equipment
3,434,523

$

$

Land
Improvements

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

$

-

Deductions:
Transfers-out:
Intra-agency
Scrap property
Surplus property
Demolished
Traded-In
Adjustment
Total Deductions

Balance, ending

-

-

113,910

-

Buildings
28,980,150

-

$

-

Land
4,707,542

-

$

Additions:
Purchases
Capital Lease
Transfers-in:
Intra-agency
Employees' Commissary
Fund
Residents' Benefit Fund
Donations
Adjustments
Total Additions

Balance, beginning

2006

-

-

-

-

-

-

$

$

37,018,282

97,933
34,936
12,891
113,910
14,175
273,845

6,784
169,912

136,400

4,024
22,704

Total
37,122,215

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN STATE PROPERTY
For the Years Ended June 30,

$

$

4,707,542

-

-

-

-

Land
4,707,542

$

$

28,980,150

-

-

-

-

Buildings
28,980,150

$

$

3,434,523

31,569
58,687
19,819
110,075

27,026
3,736
299
124,150

93,089

-

Equipment
3,420,448

2005

$

$

Land
Improvements

-

-

-

-

-

-

$

$

37,122,215

31,569
58,687
19,819
110,075

27,026
3,736
299
124,150

93,089

-

Total
37,108,140

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS (NOT EXAMINED)
For the Fiscal Year Ended June 30,
FISCAL YEAR
2005

2006
RECEIPTS
Jury Duty

$

Dormant Inmate Accounts

256

$

275

2004

$

356

1,154

-

-

Contraband Cash

-

495

-

Funeral Furlough

791

2,550

6,053

Medical Services

-

-

11,701

Repayment of Lump Sum

-

2,137

-

Postage

-

-

8,431

13,610

17,701

5,865

-

51

174

Inmate Restitution
Miscellaneous
TOTAL RECEIPTS
REMITTANCES
General Revenue Fund - 001

$

15,811

$

23,209

$

32,580

$

1,410

$

2,490

$

2,781

Department of Corrections Reimbursement Fund - 523

14,401

20,719

29,799

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

$

15,811

$

23,209

$

32,580

DEPOSITS
Receipts recorded by Center

$

1,410

$

2,490

$

2,781

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

$

35

821

(266)

(35)

1,179

$

3,276

(821)
$

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.

20

1,960

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
Student, Member and Inmate
Compensation
State Contributions to State
Employees Retirement System
Travel
Travel and Allowance for
Committed, Paroled, and
Discharged Prisoners
Equipment
Telecommunications Services

$ 271,413

$

INCREASE
(DECREASE)
AMOUNT

%

43,622

$227,791

522.19%

340,065

263,284

76,781

29.16%

1,640,336
5,711

3,295,511
4,285

(1,655,175 )
1,426

(50.23)%
33.28%

27,757
11,122
53,737

3,358
96,442

24,399
11,122
(42,705 )

726.59%
100.00%
(44.28)%

Center management provided the following explanations for the significant variations identified above.
Employee Retirement Contributions Paid by Employer
This appropriation was virtually eliminated for fiscal year 2005. Employee retirement contributions that
were paid from this appropriation were charged to Personal Services in fiscal year 2005. Only a small
amount was paid by the State in fiscal year 2006, as per union contract.
Student, Member and Inmate Compensation
The increase in student, member and inmate compensation was attributed to a higher inmate population in
fiscal year 2006.
State Contributions to State Employees Retirement System
The significant decrease in State retirement contributions resulted from a decrease in the required
employer contribution rate from 16.107% in fiscal year 2005 to 7.792% in fiscal year 2006.
Travel
Due to budgetary constraints, travel expenditures were kept at a minimum in fiscal year 2005. Some
travel for mandatory training was put off until fiscal year 2006.

21

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (CONTINUED)
For the Two Years Ended June 30, 2006
Travel and Allowances for Committed, Paroled and Discharged Prisoners
The Center utilized its discontinued travel and allowance imprest fund to pay for travel and allowances in
fiscal year 2005. In fiscal year 2006, travel and allowances were vouchered from the Center’s travel and
allowance appropriation. Also, due to a higher inmate population, more travel and allowances were
incurred in fiscal year 2006.
Equipment
Equipment expenditures are based on an amount allocated to each Center from the General Office. No
money was allocated in fiscal year 2005.
Telecommunications Services
Telecommunications charges from the State Telecommunications Revolving Fund for the last quarter of
fiscal year 2006 were not paid until fiscal year 2007 resulting in the significant decrease in
telecommunications expenditures.

22

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
Student, Member and Inmate
Compensation
State Contributions to State
Employees Retirement System
Travel
Travel and Allowances for
Committed, Paroled and
Discharged Prisoners
Commodities
Printing
Equipment

FISCAL YEAR
ENDED JUNE 30
2005
2004
$ 43,622 $1,817,860

INCREASE
(DECREASE)
AMOUNT

%

$(1,774,238 )

(97.60)%

263,284

359,381

(96,097 )

(26.74)%

3,295,511
4,285

1,060,221
10,500

2,235,290
(6,215 )

210.83%
(59.19)%

3,358
1,763,791
17,140
-

22,954
2,564,814
14,113
11,204

(19,596 )
(801,023 )
3,027
(11,204 )

(85.37)%
(31.23)%
21.45%
(100.00)%

Center management provided the following explanations for the significant variations identified above.
Employee Retirement Contributions Paid by Employer
This appropriation was virtually eliminated for fiscal year 2005. Employee retirement contributions that
were paid from this appropriation were charged to Personal Services in fiscal year 2005.
Student, Member and Inmate Compensation
The decrease in student, member and inmate compensation was attributed to lower inmate population in
fiscal year 2005.
State Contributions to State Employees Retirement System
The significant increase in State retirement contributions was the result of an increase in the required
employer contribution rate from 13.439% in fiscal year 2004 to 16.107% in fiscal year 2005. Also, in
fiscal year 2004, the State did not pay contributions for the last four months of the year.

23

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (CONTINUED)
For the Two Years Ended June 30, 2006
Travel
The significant decrease in travel expenditures in fiscal year 2005 was the result of budgetary constraints
requiring a reduction of discretionary travel.
Travel and Allowances for Committed, Paroled and Discharged Prisoners
In fiscal year 2005, the Center’s imprest fund that was used to provide travel and allowances was
discontinued. The balance of the fund was spent down in fiscal year 2005, in lieu of requesting funds
from the appropriation.
Commodities
Commodities expenditures decreased significantly in fiscal year 2005 due to a lower inmate population.
Printing
Due to budgetary constraints and uncertainties regarding the possible closure of the facility at June 30,
2004, orders for printing supplies were delayed until the next year.
Equipment
Equipment expenditures are based on an amount allocated to each Center from the General Office. No
equipment monies were approved for expenditure in fiscal year 2005.

24

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
Contractual Services
Equipment

Fiscal Year Ended June 30, 2006
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$4,004,627
11,122

$ 814,182
9,793

20.33%
88.05%

Center management provided the following explanations for the significant lapse period expenditures
identified above.
Contractual Services
The Center’s medical contract requires adjustments based on the level of inmates served and types of
services provided, resulting in significant payments in the lapse period.
Equipment
Purchases of equipment were delayed until the end of the year pending availability of funds.

25

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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 one appropriation
line item with significant (20% or more) lapse period expenditures as scheduled below:

EXPENDITURE ITEM
Telecommunications Services

Fiscal Year Ended June 30, 2005
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$96,442

$ 23,295

24.15%

Center management provided the following explanation for the significant lapse period expenditures
identified above.
Telecommunications Services
Lapse period spending was due to timing of billings from the Department of Central Management
Services for telecommunications services used during the fiscal year.

26

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

Balance
June 30, 2006

Additions

Deletions

$ 1,720,606
276,578
204,859
21,259
24,593
20,013
$ 2,267,908

$ 1,734,271
295,255
214,597
21,420
24,634
24,256
$ 2,314,433

$

$

$

$

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

$

$

242,094
183,502
94,978
2,600
1,207
6,119
8,016
538,516

$

228,429
164,825
85,240
2,439
1,166
1,876
8,016
491,991

LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund

$
$

6,166
62,705
68,871

79,849
979,478
$ 1,059,327

Balance
July 1, 2004

81,303
965,212
$ 1,046,515

$

4,712
76,971
81,683

Balance
June 30, 2005

Additions

Deletions

$ 1,437,203
276,123
215,900
12,067
32,317
18,600
2,789
$ 1,994,999

$ 1,448,483
277,663
201,206
12,226
34,284
29,054
12,396
$ 2,015,312

$

$

$

$

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

$

$

253,374
185,042
80,284
2,759
3,174
16,573
17,623
558,829

$

242,094
183,502
94,978
2,600
1,207
6,119
8,016
538,516

LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund

$
$

3,848
55,696
59,544

$

70,349
660,262
730,611

$

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

27

68,031
653,253
721,284

$

6,166
62,705
68,871

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

CENTER FUNCTIONS AND PLANNING PROGRAM
The Vandalia Correctional Center is a minimum security correctional institution for adult male offenders,
which opened in 1921 and is located on 1,715 acres of land in Vandalia, Illinois. In 1980, the Center
opened a work camp, which housed up to 50 inmates, and was expanded in 1996 to a 400 bed site.
Inmates at the work camp provide services such as mowing, clean-up projects, and public service projects
on institutional grounds and to nearby state and local governmental agencies and nonprofit organizations.
The Center was last accredited in 1999 by the Commission on Accreditation for Corrections of the
American Correctional Association for a three-year period.
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 residents a variety of programs designed to return them to the
community with skills to make them useful and productive citizens. These programs include GED
classes, vocational training and Junior College level academic courses offered by Correctional School
District #428. In addition, the Department strives to create a healthful environment by providing a variety
of services such as medical, dental, religious, counseling and library services as well as recreation
programs.
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. The goals and objectives of these employees are reviewed and revised as
necessary on a quarterly basis.

28

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

CENTER FUNCTIONS AND PLANNING PROGRAM (CONTINUED)
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
Vandalia 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
Steve Mensing, Warden
Vandalia Correctional Center
Rt. 51 North
P.O. Box 500
Vandalia, IL 62471

29

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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
Work Camp
Recreation
Maintenance
Utilities
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Religion
Total

7
12
16
20
2
12
8
1
305
10
13
1
407

Fiscal Year
2005
7
12
15
23
2
12
7
1
312
12
13
1
417

2004
6
17
13
23
3
13
4
1
334
10
12
1
437

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.

30

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

EMPLOYEE OVERTIME (cont.)
The following table, prepared from Department records presents the paid overtime and earned
compensatory time incurred during the fiscal year 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 earned
compensatory hours during fiscal year
Total value of paid overtime hours and earned
compensatory hours during fiscal year

2005

3,703

9,085

146,953

$287,445

11,141

6,967

$292,575

$169,592

14,844

16,052

$439,528

$457,037

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 16 and 17 of this report.
As part of our testing, 50 inmate commissary products were selected and their sale price recomputed to
determine compliance with the Unified Code of Corrections regarding the statutorily required mark-up.
As a result of our testing we noted that all 50 inmate commissary products tested were marked up the
required amount.

31

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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 year ended June 30, are
shown below:

2006

Fiscal Year
2005

2004

Rated population

1,100

1,100

1,100

Inmate population (as of May 31)

1,505

1,445

1,133

Average number of inmates

1,488

1,106

1,436

Expenditures from appropriations
Less-equipment and capital
improvements
Net expenditures

$31,096,790

$31,972,922

$32,410,293

11,122
$31,085,668

$31,972,922

11,204
$32,399,089

Net inmate cost per year

$

$

$

20,890

28,909

22,562

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.

32

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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 year ended June 30:

2006

2005

2004

Average number of employees

407

417

437

Average number of correction officers

305

312

334

1,488

1,106

1,436

Ratio of employees to inmates

1 to 3.7

1 to 2.7

1 to 3.3

Ratio of correctional officer to inmates

1 to 4.9

1 to 3.5

1 to 4.3

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

33

2006

2005

2004

28

30

38

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA 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 the Center records, summarizes the number of meals served and the
average cost per meal.

Breakfast
Lunch
Dinner
Staff Meals
Vocational School Meals
Total Meals Served
Food Cost

2006
196,138
471,470
346,764
147,966
4,432
1,166,770

Fiscal Year
2005
179,519
449,291
342,884
145,967
4,367
1,122,028

2004
219,302
482,465
382,795
163,644
4,949
1,253,155

$1,470,700

$1,192,985

$1,891,379

$1.26

$1.06

$1.51

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:
Wexford Health Services
Health Professionals, Ltd.

$

1,808,287
$1,808,287

Clergy Services:
Masjid Wali Hasan
Lubabitch Chedar

$
$

34

3,141
540
3,681

$ 625,419
966,999
$1,592,418

$
$

7,163
1,125
8,288

2004
$ 2,376,632
$2,376,632

$
$

7,119
1,375
8,494

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)

2006

FISCAL YEAR
2005

2004

WORK CAMP SERVICES
Days of Work Completed by Residents:
Outside Institution
Inside Institution

17,770
8,767

20,716
8,321

20,708
8,362

Total Days of Work Completed

26,537

29,037

29,070

Outside Institution:
Hours of Work Performed by Entity Type:
Disaster
Governmental Agencies
Local & State Parks
Non-Profit
Highway
Youth Services
Special Projects

444
44,480
23,449
29,908
1,890
973
5,480

66,244
27,724
21,063
3,510
3,513
2,244

576
55,578
36,781
21,842
9,129
339
-

Total Hours of Work Performed

106,624

124,298

124,245

52,602

49,930

62,715

159,226

174,228

186,960

Inside Institution:
Total Hours of Work Performed
Total Hours of Work Camp Services

35

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VANDALIA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the TwoYears Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined) - Continued

2006

CLINICAL SERVICES
Work Release Applications Processed
Transfer Reports Processed
Mandatory Supervisory Release Placements
HEALTH CARE UNIT SERVICES
Inmates Seen for Treatment, Sick Call, Etc.
On Site Specialty Services (Clinics, Dental, Etc.)
EDUCATIONAL SERVICES
Full and Part Time Students Served
Inmates Receiving GED Certificate
Inmates Receiving College Vocational Certificates
Inmates Receiving Associate Degrees
WORK CAMP AND GARDEN HOUSE
Value of Fresh Garden Vegetable Grown and
Provided for Daily Meals

$

36

FISCAL YEAR
2005

2004

3,002
1,159
2,463

3,086
1,182
2,482

3,118
1,198
2,525

36,008
7,334

26,572
4,542

19,130
2,519

2,377
93
74
-

2,079
45
69
-

1,760
139
77
12

32,497

$

32,355

$

33,125