Graham Prison Il Fy 2006 Audit
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STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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 JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2006 TABLE OF CONTENTS Page Center Officials Management Assertion Letter Compliance Report Summary Accountants’ Report Independent Accountants’ Report on State Compliance, on Internal Control Over Compliance, and on Supplementary Information for State Compliance Purposes Schedule of Findings Current Findings Prior Findings Not Repeated Supplementary Information for State Compliance Purposes Summary Fiscal Schedules and Analysis Schedule of Appropriations, Expenditures and Lapsed Balances Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances Description of Locally Held Funds Schedule of Locally Held Funds Schedule of Changes in State Property (not examined) Comparative Schedule of Cash Receipts and Deposits (not examined) Analysis of Significant Variations in Expenditures Analysis of Significant Lapse Period Spending Schedule of Changes in Inventories (not examined) Analysis of Operations Center Functions and Planning Program Average Number of Employees Employee Overtime (not examined) Inmate Commissary Operation Annual Cost Statistics Costs Per Year Per Inmate (not examined) Ratio of Employees to Inmates (not examined) Cell Square Feet Per Inmate (not examined) Food Services (not examined) Medical and Clergy Service Contracts (not examined) Service Efforts and Accomplishments (not examined) 1 2 3 4-5 6-8 9-12 13 14 15-16 17 18 19-21 22 23 24-26 27-28 29 30-31 32 32-33 33-34 35 36 36 37 38 39-41 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2006 CENTER OFFICIALS Warden Mr. Steven Bryant Assistant Warden – Programs: 02/01/05 – Present 12/01/04 – 01/31/05 07/01/04 – 11/30/04 Mr. Lynn Dexheimer Vacant Mr. Melvin Tolar Assistant Warden – Operations: 08/01/05 – Present 07/01/04 – 7/31/05 Mr. Andrew Ott Mr. Greg Beck Business Office Administrator: 12/16/04 – Present 07/01/04 – 12/15/04 Mr. Vester “Jack” Stewart Vacant The Center is located at: John A. Graham Correctional Center Illinois Route 185 Hillsboro, Illinois 62049 2 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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 2 0 Prior Report 0 0 0 0 Details of findings are presented in a separately tabbed report section. SCHEDULE OF FINDINGS CURRENT FINDINGS Item No. Page Description 06-1 9-10 Failure to Conduct Benefit Fund Committee Meetings 06-2 11-12 Inventory Weaknesses 4 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION For the Two Years Ended June 30, 2006 EXIT CONFERENCE The findings and recommendations appearing in this report were discussed with Department and Center personnel at an exit conference on November 8, 2006. Attending were: Department of Corrections Ms. Mary Ann Bohlen (via teleconference) Supervisor of Central Accounting John A. Graham Correctional Center Mr. Steven Bryant Mr. Lynn Dexheimer Mr. Vester “Jack” Stewart Mr. Rick Blockyou Warden Assistant Warden – Programs Business Office Administrator Business Manager Office of the Auditor General Mr. Matthew Campbell Manager West & Company, LLC Ms. Janice Romack Ms. Alison Sears Partner Supervisor Responses to the recommendations were provided by Mary Ann Bohlen, Supervisor of Central Accounting, in a letter dated November 15, 2006. 5 Our limited scope compliance examination of the Center was limited to the following areas of the Audit Guide: Chapter 8 – Personal Services Expenditures Chapter 9 – Contractual Services Expenditures Chapter 11 – Commodities Expenditures Chapter 18 – Appropriations, Transfers and Expenditures Chapter 22 – Review of Agency Functions and Planning Program Chapter 30 – Auditing Compliance With Agency Specific Statutory Mandates The areas of the Audit Guide not examined at the Center have had procedures performed on a Department-wide basis through the compliance examination of the Department’s General Office, and accordingly, any findings from the results of those procedures have been included in the Department of Corrections – General Office compliance report. We have also performed certain procedures with respect to the accounting records of the Center to assist in the performance of the Auditor General’s financial statement audit of the entire Department of Corrections for the year ended June 30, 2006. The results of these additional procedures have been communicated to the Department of Corrections – General Office auditors. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants; the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States; the Illinois State Auditing Act (Act); and the Audit Guide as adopted by the Auditor General pursuant to the Act; and, accordingly, included examining, on a test basis, evidence about the State of Illinois Department of Corrections – John A. Graham 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 – John A. Graham Correctional Center’s compliance with specified requirements. In our opinion, the State of Illinois Department of Corrections – John A. Graham Correctional Center complied, in all material respects, with the aforementioned requirements during the two years ended June 30, 2006. However, the results of our procedures disclosed instances of noncompliance with those requirements, which are required to be reported in accordance with criteria established by the Audit Guide, issued by the Illinois Office of the Auditor General and which are described in the accompanying Schedule of Findings as findings 06-1 and 06-2. 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 – John A. Graham 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 – John A. Graham 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 7 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2006 CURRENT FINDINGS: 06-1 Finding – Failure to Conduct Benefit Fund Committee Meetings The John A. Graham Correctional Center (Center) failed to comply with the Department’s Administrative Directive for benefit fund committee requirements and expenditure approvals. Based on our review of the Inmates’ Benefit and Employees’ Benefit funds, we noted the following weaknesses: • Committees failed to conduct meetings or prepare minutes after March 2005 (Employees’ Benefit Fund) and June 2005 (Inmates’ Benefit Fund), and • After March and June 2005, the Center relied upon verbal approval by the Chief Administrative Officer for benefit fund expenditures. According to the Department’s Administrative Directive (02.43.102), the Chief Administrative Officer shall appoint committees to review expenditures from the benefit funds. Each committee shall meet when necessary to review requests for expenditures, and minutes shall be maintained for each meeting. Center management stated that timing conflicts due to leaves of absence, other absences, and additional assignments prevented the scheduling of meetings. As an alternative, benefit fund expenditures that were not presented at committee meetings for review were approved by the Warden. Total expenditures from the Employees’ Benefit Fund for fiscal years 2005 and 2006 were $19,003 and $18,069, respectively. Total expenditures from the Inmates’ Benefit Fund for fiscal years 2005 and 2006 were $172,769 and $184,394, respectively. Approval of proposed expenditures by an appointed committee is a fundamental control over benefit fund expenditures. Failure to obtain committee approval of expenditures increases the possibility that purchases could be made for goods or services not in accordance with the intended purposes of the funds. (Finding Code No. 06-1). 9 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2006 CURRENT FINDINGS (continued): 06-1 Finding – Failure to Conduct Benefit Fund Committee Meetings (continued) Recommendation We recommend the Center strengthen controls over benefit fund expenditures by ensuring that appointed committees conduct meetings to review and approve all proposed expenditures, and to document such approvals in the minutes of the meetings as prescribed by the Administrative Directive. Center Response Recommendation implemented. The Center will make every effort to ensure monthly benefit fund meetings are held and documented in accordance with the Administrative Directives. 10 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2006 CURRENT FINDINGS (continued): 06-2 Finding – Inventory Weaknesses The John A. Graham Correctional Center’s (Center) commodities inventory procedures were not in accordance with the Department’s Administrative Directives and were insufficient to ensure the proper accounting and reporting of inventory. We noted the following weaknesses during inquiries of inventory procedures over commodities for the two years ended June 30, 2006: • The Center failed to perform monthly test counts as required by Administrative Directive, • The Center failed to perform reconciliations of Automated Inventory Management System (AIMS) reports to the Center’s general ledger and invoice journal, and • The Center did not timely enter inventory transactions into the inventory system. The Department’s Administrative Directive (02.82.112) requires that a test count for each storeroom be conducted monthly. The items to be counted shall be selected by the Business Administrator and the quantity shall equal at least one-eleventh of the total number of items in the storeroom. Guidelines contained in the Department’s Administrative Directive (02.82.114) provide for the reconciliation of perpetual inventory records and accounting inventory records on a regular basis. Center management advised that the weaknesses were primarily caused by employee turnover and insufficient staff allocated to this area. Center personnel stated that entry of receiving reports and requisitions is frequently delayed 4 to 6 weeks. Total commodities on hand as of June 30, 2005 and 2006 as reported by the Center’s perpetual inventory records were $369,819 and $247,416, respectively. Failure to maintain accurate and timely inventory records could result in unexpected shortages, overstocking, and undetected misappropriation or waste of commodities. Further, untimely data processing and report maintenance increases the possibility that inventory balances could be misstated and distort the financial position of the Center. (Finding Code No. 06-2). 11 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2006 CURRENT FINDINGS (continued): 06-2 Finding – Inventory Weaknesses (continued) Recommendation We recommend the Center comply with the Department’s Administrative Directives and institute procedures to strengthen controls over inventory procedures and related data processing. The Center should allocate sufficient and adequately trained staff to properly maintain a perpetual inventory to ensure that inventory records reconcile to the accounting records. Center Response Recommendation accepted. The Center has reassigned staff and made it a priority to maintain commodity inventory records in accordance with the Administrative Directives. 12 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF FINDINGS For the Two Years Ended June 30, 2006 Prior Findings Not Repeated There were no findings noted during the Limited Scope Compliance Examination for the two years ended June 30, 2004. 13 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES For the Two Years Ended June 30, 2006 SUMMARY Supplementary Information for State Compliance Purposes presented in this section of the report includes the following: Fiscal Schedules and Analysis: Schedule of Appropriations, Expenditures and Lapsed Balances Comparative Schedule of Net Appropriations, Expenditures and Lapsed Balances Description of Locally Held Funds Schedule of Locally Held Funds Schedule of Changes in State Property (not examined) Comparative Schedule of Cash Receipts and Deposits (not examined) Analysis of Significant Variations in Expenditures Analysis of Significant Lapse Period Spending Schedule of Changes in Inventories (not examined) Analysis of Operations: Center Functions and Planning Program Average Number of Employees Employee Overtime (not examined) Inmate Commissary Operation Annual Cost Statistics Costs Per Year Per Inmate (not examined) Ratio of Employees to Inmates (not examined) Cell Square Feet Per Inmate (not examined) Food Services (not examined) Medical and Clergy Service Contracts (not examined) Service Efforts and Accomplishments (not examined) The accountants’ report on the Supplementary Information for State Compliance Purposes presented in the Compliance Report Section states the auditors have applied certain limited procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and 2005 Supplementary Information for State Compliance Purposes, except for information on the Schedule of Locally Held Funds - Travel and Allowance Revolving Fund/Inmates’ Trust Fund, Schedule of Changes in State Property, Comparative Schedule of Cash Receipts and Deposits, Schedule of Changes in Inventories, Employee Overtime, Annual Cost Statistics, and Service Efforts and Accomplishments on which they did not perform any procedures. However, the auditors do not express an opinion on the supplementary information. The auditors have not applied procedures to the 2004 Supplementary Information for State Compliance Purposes, and accordingly, do not express an opinion thereon. 14 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES For The Year Ended June 30, 2006 EXPENDITURES THROUGH JUNE 30, 2006 APPROPRIATIONS NET OF TRANSFERS LAPSE PERIOD EXPENDITURES JULY 1 TO AUGUST 31, 2006 TOTAL EXPENDITURES 14 MONTHS ENDED AUGUST 31, 2006 $ $ BALANCES LAPSED AUGUST 31, 2006 PUBLIC ACT 94-0015 15 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 Total - Fiscal Year 2006 $ $ 21,932,600 $ 20,835,210 1,096,051 21,931,261 $ 1,339 290,700 290,616 - 290,616 84 265,500 175,321 90,168 265,489 11 1,709,800 1,621,500 6,487,600 12,800 1,622,916 1,539,659 5,527,631 10,116 85,407 81,769 959,927 2,677 1,708,323 1,621,428 6,487,558 12,793 1,477 72 42 7 4,100 2,184,800 25,800 34,400 52,600 76,500 4,061 1,965,552 14,874 1,713 52,517 74,815 216,296 10,119 32,611 1,649 4,061 2,181,848 24,993 34,324 52,517 76,464 39 2,952 807 76 83 36 34,698,700 $ 32,115,001 $ 2,576,674 Note: The information reflected in this schedule was taken from the records of the State Comprtoller and reconciled to records of the Center. $ 34,691,675 $ 7,025 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES For The Year Ended June 30, 2005 EXPENDITURES THROUGH JUNE 30, 2005 APPROPRIATIONS NET OF TRANSFERS LAPSE PERIOD EXPENDITURES JULY 1 TO AUGUST 31, 2005 TOTAL EXPENDITURES 14 MONTHS ENDED AUGUST 31, 2005 $ $ BALANCES LAPSED AUGUST 31, 2005 PUBLIC ACT 93-0842 & 93-0681 16 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 Total - Fiscal Year 2005 $ $ 22,966,800 $ 21,750,128 1,204,414 22,954,542 $ 12,258 44,917 44,917 - 44,917 - 273,900 251,860 20,794 272,654 1,246 3,562,600 1,638,000 6,386,000 16,400 3,369,064 1,545,933 5,605,198 12,726 188,919 87,224 560,207 554 3,557,983 1,633,157 6,165,405 13,280 4,617 4,843 220,595 3,120 15,400 2,375,000 28,000 5,100 74,500 89,400 7,488 2,231,403 17,896 320 54,885 69,430 989 117,818 8,710 10,589 19,807 8,477 2,349,221 26,606 320 65,474 89,237 6,923 25,779 1,394 4,780 9,026 163 37,476,017 $ 34,961,248 $ 2,220,025 $ Note: The information reflected in this schedule was taken from the records of the State Comptroller and reconciled to records of the Center. 37,181,273 $ 294,744 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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) P.A. 93-0842 & 93-0681 P.A. 93-0091 $ 34,698,700 $ 37,476,017 $ 36,915,600 21,931,261 290,616 265,489 1,708,323 1,621,428 6,487,558 12,793 22,954,542 44,917 272,654 3,557,983 1,633,157 6,165,405 13,280 21,477,526 1,097,861 281,209 1,885,256 1,585,586 5,967,270 13,984 4,061 2,181,848 24,993 34,324 52,517 76,464 34,691,675 8,477 2,349,221 26,606 320 65,474 89,237 37,181,273 16,761 2,665,098 23,215 114,553 72,254 86,210 35,286,783 294,744 $ 1,628,817 $ 17 2004 P.A. 94-0015 EXPENDITURES Personal services Employee retirement contributions paid by employer Student, member and inmate compensation State contributions to State Employees' Retirement System State contributions to Social Security Contractual services Travel Travel and allowances for committed, paroled and discharged prisoners Commodites Printing Equipment Telecommunications services Operation of automotive equipment Total Expenditures LAPSED BALANCES FISCAL YEAR 2005 7,025 $ STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION DESCRIPTION OF LOCALLY HELD FUNDS For the Two Years Ended June 30, 2006 The locally held funds of the Center are grouped into two fund categories, Governmental and Fiduciary funds. These are non-appropriated funds with the exception of the Travel and Allowance Revolving Fund, which is an appropriated fund. The funds are not held in the State Treasury and are described as follows: 1. Governmental Funds General Revenue Fund The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is used to provide travel and allowances for discharged inmates. The Travel and Allowance Revolving Fund is replenished from the Center’s General Revenue Fund appropriation on a monthly basis upon submission of a duly authorized voucher. Special Revenue Funds Special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The Center maintains three special revenue funds. The Inmates’ Commissary Fund is used to maintain stores for selling food, candy, tobacco, health and beauty aids and other personal items. The inmates’ commissary sells solely to inmates. Profits derived from Commissary Fund’s sales are allocated 60% to pay the wages and benefits of employees who work at the commissary and 40% to the Inmates’ Benefit Fund for sales from the Inmates’ Commissary. Inmates’ Benefit Fund and Employees’ Benefit Fund are used to provide entertainment and recreational activities for inmates and employees. The Employees’ Benefit Fund is also used to provide travel expense reimbursement for correctional officers while travel vouchers are being processed. During fiscal year 2006 the accounting and expenditure processing of the Inmates’ Benefit Fund was transferred to the Department of Corrections General Office. 2. Fiduciary Fund Agency Fund An agency fund is used to account for assets held as the agent for others. The Center maintains one such fund, the Inmates’ Trust Fund, which is a depository for the inmates’ money. The Inmates’ Trust Fund is used to account for the receipts and disbursements of the inmates’ individual accounts. 18 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS For the the Year ended June 30, 2006 REVENUES Income from sales Investment income Miscellaneous: Entry fees Postage Other Donations Total Revenues Inmates' Commissary Fund Employees' Benefit Fund $ 1,245,058 1,985 $ 168 Inmates' Benefit Fund (not examined) $ 2,285 1,247,043 15,460 15,628 32,388 34,673 1,008,765 1,008,765 10,140 3,249 3,703 977 18,069 17,634 41,126 13,832 72,592 238,278 (2,441) (37,919) (238,278) (238,278) - 96,643 96,643 Net Change in Fund Balance - (2,441) 58,724 Fund Balance July 1, 2005 - 21,085 226,159 EXPENDITURES Purchases General and administrative Contractual Equipment Postage Donations Other Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES Transfers in Transfers (out) Total Other Financing Sources (Uses) Fund Balance June 30, 2006 $ Note: Schedule is presented on the accrual basis of accounting. 19 - $ 18,644 $ 284,883 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF LOCALLY HELD FUNDS - SPECIAL REVENUE FUNDS For the the Year ended June 30, 2005 Inmates' Commissary Fund Employees' Benefit Fund $ 1,237,306 1,499 $ REVENUES Income from sales Investment income Miscellaneous: Entry fees Postage Other Donations Total Revenues 125 Inmates' Benefit Fund $ 68,498 774 1,238,805 22,274 22,399 22,790 92,062 EXPENDITURES Purchases General and administrative Contractual Equipment Postage Donations Other Total Expenditures 983,887 983,887 10,273 4,945 3,785 19,003 56,715 1,542 108,013 6,499 172,769 Excess (Deficiency) of Revenues Over (Under) Expenditures 254,918 3,396 (80,707) OTHER FINANCING SOURCES Transfers in Transfers (out) Total Other Financing Sources (Uses) (254,918) (254,918) - 102,842 102,842 Net Change in Fund Balance - 3,396 22,135 Fund Balance July 1, 2004 - 17,689 204,024 Fund Balance June 30, 2005 $ Note: Schedule is presented on the accrual basis of accounting. 20 - $ 21,085 $ 226,159 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS (NOT EXAMINED) For The Years Ended June 30, 2006 2005 Travel and Allowance Rev. Fund Balance - July 1 $ Receipts Investment income Inmate account receipts Appropriations from General Revenue Fund TOTAL RECEIPTS Inmates' Trust Fund - $ 72,604 Travel and Allowance Rev. Fund $ 5,433 Inmates' Trust Fund $ 71,775 - 1,332 1,721,427 - 874 1,757,213 - 1,722,759 - 1,758,087 Disbursements Inmate account disbursements Disbursements for released inmates TOTAL DISBURSEMENTS - 1,689,738 - 1,756,384 - 1,689,738 5,433 5,433 1,756,384 Fund transfers Fund transfers in Fund transfers (out) TOTAL FUND TRANSFERS - Balance - June 30 $ (1,332) (1,332) - $ 104,293 Note: Schedule is presented on the cash basis of accounting 21 $ - (874) (874) $ 72,604 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF CHANGES IN STATE PROPERTY (NOT EXAMINED) For The Years Ended June 30, 2006 Balance, beginning $ Additions: Purchases Transfers-in: Intra-agency Inter-agency Capital Development Board Employees' Commissary Fund Employees' Benefit Fund Inmates' Commissary Fund Inmates' Benefit Fund 22 Donations Grants Adjustments Total Additions Deductions: Transfers-out: Intra-agency Inter-agency Scrap property Surplus property Condemned and lost property Adjustment Total Deductions Balance, ending $ 2005 Land Improvements $ 726,926 Land 243,276 Buildings $ 34,811,460 Equipment $ 3,797,479 - - 3,522 - - - 353,341 14,651 - - 243,276 Land Improvements $ 726,926 Land 243,276 Buildings $ 34,612,192 Equipment $ 3,911,576 3,522 - - 66,646 - 66,646 - 353,341 14,651 - 199,268 - 35,083 17,457 - 35,083 199,268 17,457 371,514 - 371,514 - 199,268 119,186 - 318,454 - 330,356 31,051 45,251 406,658 - 330,356 31,051 45,251 406,658 - - 47,495 115,232 70,556 233,283 - 47,495 115,232 70,556 233,283 $ 34,811,460 $ 3,762,335 726,926 $ 39,543,997 243,276 $ 34,811,460 $ 3,797,479 726,926 $ 39,579,141 $ Total $ 39,579,141 $ $ Note: Center management indicated the property balances at June 30, 2006 and 2005 have been reconciled to the property reports submitted to the Office of the Comptroller $ Total $ 39,493,970 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION COMPARATIVE SCHEDULE OF CASH RECEIPTS AND DEPOSITS (NOT EXAMINED) FOR THE YEARS ENDED JUNE 30, FISCAL YEAR 2005 2006 RECEIPTS Jury Duty and Telephone Reimbursement $ Inmate Restitution, Postage, Funeral Furlough, Damage to State Property, and Medical Services Miscellaneous 93 $ 61 2004 $ 112 11,108 17,647 30,883 2,001 1,191 1,691 Total Receipts $ 13,202 $ 18,899 $ 32,686 REMITTANCES General Revenue Fund - 001 $ 2,094 $ 925 $ 533 Department of Corrections Reimbursement Fund - 523 11,108 17,974 32,153 Total Receipts Remitted Directly To State Treasurer $ 13,202 $ 18,899 $ 32,686 DEPOSITS Receipts recorded by Center $ 2,094 $ 925 $ 533 Add: Deposits in transit - Beginning of year - Deduct: Deposits in transit - End of year (135) Deposits Recorded By The State Comptroller $ 1,959 $ - 15 - - 925 $ 548 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. 23 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2006 Fiscal Year 2006 A comparative schedule of significant variations in expenditures (20% or more) for the fiscal years ended June 30, 2006 and June 30, 2005 are shown below: FISCAL YEAR ENDED JUNE 30, 2006 2005 EXPENDITURE ITEM Employee retirement contributions paid by employer $ State contributions to State Employees’ Retirement System $ 1,708,323 Travel and allowances $ Equipment $ 290,616 $ 44,917 INCREASE (DECREASE) AMOUNT % $ 245,699 547.01% $ 3,557,983 $(1,849,660) (51.99)% 4,061 $ 8,477 $ (4,416) (52.09)% 34,324 $ 320 $ 34,004 10,626.25% Center management provided the following explanations for the significant variations identified above. Employee retirement contributions paid by employer Fiscal year 2006 expenditures increased significantly due to a regulatory change initiated late in the preceding year; for most of fiscal year 2005, retirement contributions paid by the State were paid from Personal Services appropriations. Retirement contributions paid by the State resumed during fiscal year 2006. State contributions to State Employees’ Retirement System The decrease in fiscal year 2006 expenditures was due to the overall decrease in the State employee retirement rate from 16.107% in fiscal year 2005 to 7.792% in fiscal year 2006. Travel and allowances Fiscal year 2006 expenditures for travel and allowance declined significantly due to the gradual closeout of the travel and allowance account beginning in the preceding year. During the closeout of the fund, all travel and allowance expenditures were paid from the Inmates’ Benefit Fund. Equipment Fiscal year 2006 expenditures included $19,586 related to an equipment purchase approved in fiscal year 2005; the invoice was not received until after the close of the lapse period and was subsequently processed through the Court of Claims and paid in fiscal year 2006. 24 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2006 Fiscal Year 2005 A comparative schedule of significant variations in expenditures (20% or more) for the fiscal years ended June 30, 2005 and June 30, 2004 are shown below: FISCAL YEAR ENDED JUNE 30, 2005 2004 EXPENDITURE ITEM INCREASE (DECREASE) AMOUNT % Employee retirement contributions paid by employer $ 44,917 $ 1,097,861 $ (1,052,944) (95.91)% State contributions to State Employees’ Retirement System $ 3,557,983 $ 1,885,256 $ 1,672,727 88.73% Travel and allowances $ 8,477 $ 16,761 $ Equipment $ 320 $ 114,553 (8,284) (49.42)% $ (114,233) (99.72)% Center management provided the following explanations for the significant variations identified above. Employee retirement contributions paid by employer Fiscal year 2005 expenditures decreased significantly due to a regulatory change whereby all State paid retirement contributions were paid from Personal Services appropriations beginning with the second payroll of the fiscal year. State contributions to State Employees’ Retirement System In fiscal year 2004, the State suspended payments to the State Employees’ Retirement System as a result of Public Act 93-0665. Contributions resumed in fiscal year 2005, and the overall employee retirement rate increased from 13.439% in fiscal year 2004 to 16.107% in fiscal year 2005. Travel and allowances Fiscal year 2005 expenditures for travel and allowance declined due to the gradual closeout of the travel and allowance account during the fiscal year. During the closeout of the fund, all travel and allowance expenditures were paid from the Inmates’ Benefit Fund. 25 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES For the Two Years Ended June 30, 2006 Fiscal Year 2005 (continued) Equipment In the preceding fiscal year, the Center was appropriated approximately $114,000 for equipment purchases, including $59,273 for dietary equipment and $55,280 for other machinery and equipment. In fiscal year 2005, the Center was only approved for a $19,586 equipment purchase. Further, an invoice totaling $19,266 was not received by the close of the lapse period, and payment was processed through the Court of Claims and deferred until fiscal year 2006. 26 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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 four appropriation line items with significant (20% or more) lapse period expenditures, as scheduled below: Fiscal Year Ended June 30, 2006 EXPENDITURE ITEM TOTAL EXPENDITURES LAPSE PERIOD EXPENDITURES PERCENTAGE Student, member, and inmate compensation $ 265,489 $ 90,168 33.96% Travel $ 12,793 $ 2,677 20.93% Printing $ 24,993 $ 10,119 40.49% Equipment $ 34,324 $ 32,611 95.01% Center management provided the following explanations for the significant lapse period expenditures identified above. Student, member, and inmate compensation Two large invoices received before the end of fiscal year 2006 were not approved for payment until lapse period due to the lack of available funding in the related direct object code; the Center was waiting on a transfer of funds and payment was delayed until lapse period. Travel The Center was waiting on a transfer of funds into the related direct object code to allow for approval and payment; the transfer did not occur until lapse period. Printing The Center was waiting on a transfer of funds into the related direct object code to allow for approval and payment; the transfer did not occur until lapse period. Equipment The Center was approved to purchase a generator prior to the end of fiscal year 2006; due to manufacturing difficulties, the Center did not receive or pay for the equipment until August 2006. 27 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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: Fiscal Year Ended June 30, 2005 EXPENDITURE ITEM TOTAL EXPENDITURES LAPSE PERIOD EXPENDITURES PERCENTAGE Printing $ 26,606 $ 8,710 32.74% Automotive equipment $ 89,237 $ 19,807 22.20% Center management provided the following explanations for the significant lapse period expenditures identified above. Printing The Center was waiting on a transfer of funds into the related direct object code to allow for approval and payment; the transfer did not occur until lapse period. Automotive equipment The Center was waiting on a transfer of funds into the related direct object code to allow for approval and payment; the transfer did not occur until lapse period. 28 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION SCHEDULE OF CHANGES IN INVENTORIES (NOT EXAMINED) TWO YEARS ENDED JUNE 30, 2006 Balance July 1, 2005 Additions Deletions Balance June 30, 2006 GENERAL REVENUE FUND General Stores Mechanical Stores Inmate Clothing Officers' Clothing Office Supplies Postage Armory Surplus Inventory $ $ $ 275,250 25,568 54,546 93 11,471 2,891 369,819 $ $ 1,918,669 65,762 179,607 38,165 17,297 8,059 5,330 2,232,889 $ 47,714 $ $ 2,030,206 64,043 200,127 37,962 13,237 8,059 1,658 2,355,292 $ 163,713 27,287 34,026 296 15,531 5,330 1,233 247,416 $ 1,006,998 $ 1,006,265 $ 48,447 LOCAL FUNDS Inmates' Commissary Fund Balance July 1, 2004 Additions Deletions Balance June 30, 2005 GENERAL REVENUE FUND General Stores Mechanical Stores Inmate Clothing Officers' Clothing Office Supplies Postage Surplus Inventory $ $ $ 309,195 30,791 41,456 1,124 44,711 4,842 3,479 435,598 $ $ 2,074,680 83,994 165,647 29,019 17,297 5,578 2,376,215 $ 37,077 $ $ 2,108,625 89,217 152,557 30,050 50,537 10,420 588 2,441,994 $ 275,250 25,568 54,546 93 11,471 2,891 369,819 $ 992,571 $ 981,934 $ 47,714 LOCAL FUNDS Inmates' Commissary Fund 29 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 Center Functions The John A. Graham Correctional Center is a level 4 medium-security correctional facility located two miles southeast of Hillsboro on Route 185. The facility is located on 117 acres with 50 buildings situated throughout. The Center opened in 1980 and was originally designed to house 750 inmates. Today, the Center has a rated capacity of 1,174 inmates and maintains an average population that exceeds 1,900 inmates. In addition to general population, the Center houses several special populations that include a Receiving and Classification (R&C) unit, sex offender treatment, substance abuse treatment and dialysis. The primary mission of the Center is to maintain custody and control of incarcerated individuals ensuring a safe and secure environment for inmates, staff, visitors, and the community. A secondary mission of the Center is to provide inmates with meaningful programs and work assignments, ensuring maximum participation in these programs by inmates. Operational and program systems are designed to increase the ability of inmates to accept responsibility and make decisions while utilizing resources in a prudent and efficient manner. Authority The Unified Code of Corrections (Chapter 730 ILCS 5/3-2-2) mandates the Department to “accept persons committed to it by the courts of this State for care, custody, treatment and rehabilitation”. Within this framework, the Department offers the inmates a variety of programs designed to return them to the community with skills to make them useful and productive citizens. These programs include 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 Director of the Department of Corrections has established formal written long and shortterm goals with respect to the Center’s 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. Weekly meetings are held between the Warden, Dietary Supervisor, Business Administrator, Chief Engineer, and both Assistant 30 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 Planning Program (continued) Wardens to facilitate communication of procedure and policy changes, evaluation of goals in relation to the Center’s function and planning programs, and necessary revisions to achieve their objectives. Our discussions with Center personnel indicated that alternative approaches are considered in developing goals and objectives, and that plans adopted are geared to authorizing legislation and the needs of State citizens. Center officials feel their goals and objectives are coordinated with those of other Centers providing similar services and that considerable progress has been made at implementing programs pursuant to plans. Auditors’ Assessment of Center’s Planning Program John A Graham 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 Steven Bryant, Warden John A. Graham Correctional Center Illinois Route 185 Hillsboro, Illinois 62049 31 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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 7 11 21 2 12 1 314 14 22 1 6 411 Administrative Business office and stores Clinical services Recreation Maintenance Laundry Correctional Officers Dietary Medical/Psychiatric Religion Secretary/Records/Clerical Total Fiscal Year 2005 6 10 23 2 12 1 328 14 25 1 6 428 2004 6 10 20 3 11 327 13 22 1 5 418 EMPLOYEE OVERTIME (not examined) Certain employees are eligible for overtime if the hours worked during a day exceed the employees standard work hours. Correctional Officers receive a ¼-hour of overtime for each day they stand for roll call. The roll call overtime is paid at straight time for all but Correctional Lieutenants who receive 1 ½ times normal pay. Overtime is to be distributed as equally as possible among employees who normally perform the work in the position in which the overtime is needed. An employee’s supervisor must approve any overtime. In most cases, except for roll call, employees are compensated at 1 ½ times their normal hourly rate for overtime hours worked. Employees have the opportunity to be compensated either in pay for the overtime or receive compensatory time off. 32 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 EMPLOYEE OVERTIME (not examined)(continued) The following table, prepared from Department records presents the paid overtime and earned compensatory time incurred during fiscal 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 and earned compensatory hours during fiscal year Total value of paid overtime hours and earned compensatory hours during fiscal year 2005 20,006 33,833 $ 726,029 $1,179,126 17,516 25,942 $ 433,521 $ 592,396 37,522 59,775 $1,159,550 $1,771,522 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 Inmates’ Commissary Fund. A summary of the financial activity of the Inmates’ Commissary Fund for the years ended June 30, 2006 and 2005 is presented on pages 19 and 20 of this report. 33 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 INMATE COMMISSARY OPERATION (continued) As part of our testing, 25 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. Based on results of testing, we noted that an overhead charge of 7% was added to invoiced product cost prior to the application of the 25% (35% for tobacco products) markup. As a result of the overhead charge, final selling prices averaged 34% (nontobacco products) and 44% (tobacco products) above invoiced product costs. 34 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 COSTS PER YEAR PER INMATE (not examined) Comparative costs of inmate care, prepared from Center records for the fiscal years ended June 30, are shown below: 2006 Fiscal Year 2005 2004 Rated population 1,174 1,174 1,174 Inmate population (as of May 31) 1,886 1,881 1,932 Average number of inmates 1,930 1,905 1,920 $34,691,675 $37,181,273 $35,286,783 34,324 320 114,553 Net expenditures $34,657,351 $37,180,953 $35,172,230 Net inmate cost per year $ $ $ Expenditures from appropriations Less: equipment and capital improvements 17,957 19,518 18,319 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. 35 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM 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 411 428 418 Average number of correctional officers 314 328 327 1,930 1,905 1,920 Ratio of employees to inmates 1 to 4.7 1 to 4.5 1 to 4.6 Ratio of correctional officers to inmates 1 to 6.1 1 to 5.8 1 to 5.9 Average number of inmates CELL SQUARE FEET PER INMATE (not examined) The following comparisons are from a report issued by the Department of Corrections to the State legislature: 2005 2006 Approximate square foot per inmate 27 36 2004 27 26 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 FOOD SERVICES (not examined) The following table, prepared from Center records, summarizes the number of meals served and the average cost per meal. Fiscal Year 2005 2006 2004 Breakfast 394,719 370,197 364,255 Lunch 605,306 572,085 534,859 Dinner 601,608 564,819 570,219 11,448 13,066 11,237 122,927 117,672 141,266 - - - 1,736,008 1,637,839 1,621,836 Food cost $1,636,103 $1,800,358 $1,955,193 Cost per meal $ $ $ 1:00 a.m. meal Staff meals Vocational School meals Total meals served 37 .94 1.10 1.21 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 MEDICAL AND CLERGY SERVICE CONTRACTS (not examined) The following table, prepared from Center records, summarizes amounts paid to vendors for medical and clergy contractual services for fiscal years 2006, 2005 and 2004. Fiscal Year 2005 2006 Medical services: Chardonnay Dialysis 2004 $1,006,928 $4,172,425 $ 686,419 Health Professionals, Inc. 1,884,375 - 2,287,208 Wexford Health Sources, Inc. 1,762,740 3,298,170 1,015,217 $4,654,043 $7,470,595 $3,988,844 $ $ $ Total medical services Clergy services: Chabad 38 - - 1,144 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined) John A. Graham Correctional Center offers various programs to assist the offender in community reentry. These programs are designed to prepare the offender for progressively increased responsibility and freedom in the community, and promote a lifestyle free of crime upon release. Those programs include Substance Abuse Treatment, Anger Management, Case Management and Counseling, Education, Community Linkage programs, Parenting Education and Sex Offender Program. Graham Correctional Center manages several housing units dedicated solely to providing substance abuse treatment and sex offender treatment. Graham Correctional Center offers numerous Education and Vocational Programs provided by School District #428 and Lake Land Community College. Classes include Adult Basic Education (ABE), GED, and Special Education. In 2005, Lakeland College had fifty-seven (57) graduates and in 2006, ninety-seven (97) graduates that received their GED Certificate. The Vocational School is made up of the following programs: • Computer Technology places an emphasis on word processing, spreadsheets, database, logic, basic programming, and desk to publishing. Twelve (12) students graduated from this program in 2005. • Construction Occupation is provided to develop competencies needed for occupations such as building maintenance repairs, maintenance painters, carpenter helpers, drywall hangers, and drywall tapers. Fifteen (15) students graduated from this program in 2005. This department has also been involved in the Habitat for Humanity Program for the last three (3) years. The program completed three (3) houses in fiscal year 2005 and is working on a fourth house now. There are plans to complete a fifth house in 2007. • Custodial Maintenance provides hands on work with students completing such projects as maintenance of carpets, walls, floors, and windows. Twenty (20) students graduated from this program in 2005. • Auto Body provides skills in the area of body presentation, priming and painting. Students are also taught installation of automobile electrical and power systems. Fourteen (14) students graduated from this program in 2005. 39 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)(continued) • Automotive Technology provides competencies in the electrical system, service fundamentals, steering, suspension, alignment, brakes and drive train. Nineteen (19) students graduated from the program in 2005. • Business Management provides educational experience which will enable students to develop the competencies needed for immediate employment as management trainees, business owners, sales managers and customer representatives, or to continue their business education. The program is 195 days with 15 students per day. During 2005 there were nine (9) graduates. The program has resumed in fiscal year 2006. • Print Management program prepares students for entry level management or supervisory positions in the printing industry. The program lasts 86 days, with twelve (12) students participating. There were eleven (11) students that graduated during 2005. The school also offers approximately 35 academic night classes that allow the student to work toward a two year degree. This program (degree) is comprised of 64 credit hours and takes two years to complete, if the student is diligent about their schooling. They have about 180 students that participate in 5 modules throughout the year. This generates about 2700 credit hours a year. In 2005, Lakeland College had fourteen (14) two year graduates. Also offered to offenders is a drug abuse and substance treatment program directed by the Gateway Foundation, which has twelve (12) employees to help offenders become drug free. The following are the numbers of offenders that have participated in the program and that have successfully completed the program in the previous fiscal years. GATEWAY FOUNDATION General Revenue Clients Served FY 05 – 201 Clients Served FY 06 – 231 Successful Completions FY 05 – 62 Successful Completions FY 06 – 41 CJIA Clients Served FY 05 – 229 Clients Served FY 06 – 231 Successful Completions FY 05 – 50 Successful Completions FY 06 – 59 In addition, post-release services are also provided to those offenders who are involved in substance abuse treatment programs. This continuum of care is facilitated by Treatment Alternative for Safe Communities (TASC). This post release service assists the offenders to remain drug free upon their release. 40 STATE OF ILLINOIS DEPARTMENT OF CORRECTIONS JOHN A. GRAHAM CORRECTIONAL CENTER LIMITED SCOPE COMPLIANCE EXAMINATION ANALYSIS OF OPERATIONS For the Two Years Ended June 30, 2006 SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)(continued) The Center also has a Residential Sex Offender Treatment Program which is a voluntary treatment program for 50 offenders living in therapeutic community milieu within Housing Unit 21. The program emphasizes victim empathy, relapse prevention and cognitive behavioral principles. Treatment modalities include group therapy and psycho-educational groups and assignments. Program length is a minimum of 2 years. The Chaplaincy Department provides chaplaincy services on a monthly basis. These programs have successfully brought together diverse groups of offenders to discuss religious, social and cultural issues. Parenting Class continues with volunteers added as lecturers. Special Ramadan services and an annual Christian retreat are held. As with other institutions, employees of Graham Correctional Center are supporting the United States in combating the war on terrorism and the clean up of Hurricane Katrina. During the last two years, Graham Correctional Center has had sixteen (16) employees that have been called to active duty since the invasion of Afghanistan and Iraq. After the devastation of Hurricane Katrina in Louisiana, four (4) employees went to help with the clean up for two weeks each. 41