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.

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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