Vienna Prison Il Fy 2006 Audit

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

Center Officials
Management Assertion Letter
Compliance Report
Summary
Accountants’ Report
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for State
Compliance Purposes
Schedule of Findings
Current Findings
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures and
Lapsed Balances
Description of Locally Held Funds
Schedule(s) 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
Shared Resources (not examined)
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)

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

Warden (Current)

Mr. Jody Hathaway

Warden (07/01/04 to 03/31/06)

Mr. Jay Merchant

Assistant Warden - Programs

Ms. Yolanda Johnson

Assistant Warden - Operations

Mr. Dan Austin

Business Office Administrator

Ms. Jeannie McCall

The Center is located at:
6695 State Route 146 East
Vienna, Illinois 62995

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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
13
0
0

Prior Report
0
0
0

Details of findings are presented in a separately tabbed report section.
SCHEDULE OF FINDINGS
CURRENT FINDINGS
Item No.
06-1
06-2
06-3
06-4
06-5
06-6
06-7

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Description
Inadequate Segregation of Duties over Locally Held Funds
Inadequate Controls over Locally Held Fund Cash Disbursements
Lack of Reconciliations on General Ledger Accounts
Lack of Independent Review of Payroll Voucher
Inaccurate Reporting on the General Office Reporting Package
Lack of Independent Verification of Cash
Locally Held Fund Bank Reconciliations not Prepared or Approved

SCHEDULE OF FINDINGS
CURRENT FINDINGS (CONTINUED)

Item No.
06-8
06-9
06-10
06-11
06-12
06-13

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Description
Inaccurate Receiving Reports
Lack of Inventory Recording and Physical Inventory Counts
Vouchers not Timely Submitted
Employee Evaluations not Performed
HIV Pamphlets not Available in English
Inadequate Access Rights

EXIT CONFERENCE
Responses to the recommendations were provided by the Illinois Department of Corrections in a
letter dated February 27, 2007. Center management waived having an exit conference per an email dated April 25, 2007.

INDEPENDENT ACCOUNTANTS' REPORT ON STATE COMPLIANCE,
ON INTERNAL CONTROL OVER COMPLIANCE, AND ON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
As Special Assistant Auditors for the Auditor General, we performed a limited scope compliance
examination of the State of Illinois Department of Corrections - Vienna Correctional Center’s
compliance with the requirements listed below, as more fully described in the Audit Guide for
Performing Financial Audits and Compliance Attestation Engagements of Illinois State Agencies
(Audit Guide) as adopted by the Auditor General, during the two years ended June 30, 2006. The
management of the State of Illinois Department of Corrections - Vienna Correctional Center is
responsible for compliance with these requirements. Our responsibility is to express an opinion on
the State of Illinois Department of Corrections - Vienna Correctional Center’s compliance based on
our examination.
A. The State of Illinois Department of Corrections - Vienna Correctional Center has obligated,
expended, received, and used public funds of the State in accordance with the purpose for
which such funds have been appropriated or otherwise authorized by law.
B. The State of Illinois Department of Corrections - Vienna Correctional Center has obligated,
expended, received, and used public funds of the State in accordance with any
limitations, restrictions, conditions or mandatory directions imposed by law upon such
obligation, expenditure, receipt or use.
C. The State of Illinois Department of Corrections - Vienna Correctional Center has complied, in
all material respects, with applicable laws and regulations, including the State uniform
accounting system, in its financial and fiscal operations.
D. The State revenues and receipts collected by the State of Illinois Department of Corrections Vienna Correctional Center are in accordance with applicable laws and regulations and the
accounting and recordkeeping of such revenues and receipts is fair, accurate and in
accordance with law.
E. Money or negotiable securities or similar assets handled by the State of Illinois Department
of Corrections - Vienna Correctional Center on behalf of the State or held in trust by the State
of Illinois Department of Corrections - Vienna Correctional Center have been properly and
legally administered and the accounting and recordkeeping relating thereto is proper,
accurate, and in accordance with law.
7

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 - Vienna 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 - Vienna Correctional Center’s compliance with specified requirements.
In our opinion, the State of Illinois Department of Corrections - Vienna 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 finding(s) (06-5, 06-9, 06-10,
06-11, 06-12).
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 - Vienna 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 - Vienna Correctional
Center’s internal control over compliance with the aforementioned requirements in order to
determine our examination procedures for the purpose of expressing our opinion on compliance and
to test and report on internal control over compliance in accordance with the Audit Guide, issued by
the Illinois Office of the Auditor General. We have also performed certain procedures with respect
to the accounting records of the Center to assist in the performance of the Auditor General’s
financial statement audit of the entire Department of Corrections for the year ended June 30, 2006.
The results of these additional procedures have been communicated to the Department of
Corrections – General Office auditors.
Our consideration of internal control over compliance with the aforementioned requirements
would not necessarily disclose all matters in internal control that might be material weaknesses.
A material weakness is a reportable condition in which the design or operation of one or more
internal control components does not reduce to a relatively low level the risk that noncompliance
with applicable requirements of laws and regulations that would be material in relation to one or
more of the aforementioned requirements being examined may occur and not be detected within
a timely period by employees in the normal course of performing their assigned functions. We
noted no matters involving internal control over compliance that we consider to be material
weaknesses. However, the results of our procedures disclosed other matters involving internal
control 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 finding(s) (06-1, 06-2, 06-3, 06-4, 06-5, 06-6, 06-7, 06-8,
06-9, 06-13).
As required by the Audit Guide, immaterial findings relating to internal control deficiencies
excluded from this report have been reported in a separate letter to your office.
Supplementary Information for State Compliance Purposes
Our examination was conducted for the purpose of forming an opinion on compliance with the
requirements listed in the first paragraph of this report. The accompanying supplementary
information as listed in the table of contents as Supplementary Information for State Compliance
Purposes is presented for purposes of additional analysis. We have applied certain limited
procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and
2005 Supplementary Information for State Compliance Purposes, except for information on the
Annual Cost Statistics and Service Efforts and Accomplishments, Schedule of Locally Held
Funds - Cash Basis, Schedule of Changes in State Property, Comparative Schedule of Cash
Receipts and Deposits, Schedule of Changes in Inventories, Employee Overtime and Shared
Resources on which we did not perform any procedures. However, we do not express an opinion
on the supplementary information.
We have not applied procedures to the 2004 Supplementary Information for State Compliance
Purposes, and accordingly, we do not express an opinion thereon.
9

This report is intended solely for the information and use of the Auditor General, the General
Assembly, the Legislative Audit Commission, the Governor, Center and Department management,
and is not intended to be and should not be used by anyone other than these specified parties.

Dycus, Bradley & Draves, p.c.
Certified Public Accountants

September 22, 2006

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings
06-1.

FINDING:

(Inadequate Segregation of Duties Over Locally Held Funds)

The Vienna Correctional Center (Center) did not maintain an adequate segregation of duties
over locally held funds.
During our testing, we noted the following segregation of duties issues:
•

The Accountant recorded, wrote and mailed checks, and reconciled transactions for the
Resident Commissary Fund, Resident Benefit Fund, Employee Commissary Fund and
Employee Benefit Fund during the period April 1, 2005 to June 30, 2006.

•

An Account Technician I was permitted to receive cash, write checks, sign checks and
mail checks for the period July 1, 2004 to June 30, 2006 for all locally held funds.

•

The Office Assistant was permitted to write and mail checks for all locally held funds
during the period July 1, 2004 to May 1, 2006.

•

An Account Technician I recorded and reconciled transactions for the Resident Trust
Fund during the period July 1, 2004 to June 30, 2006. Additionally, the Account
Technician I recorded and reconciled transactions on all locally held funds during the
period December 1, 2004 to March 31, 2005.

Center personnel indicated the Center did not have sufficient staff to ensure locally held fund
duties were segregated.
The locally held funds received and disbursed the following during the period July1, 2004 to
June 30, 2006:
Locally Held Fund

Total Received

Resident Trust Fund

Total Disbursed

$2,328,874

$2,757,884

Employee Commissary Fund

$333,508

$273,010

Employee Benefit Fund

$21,194

$27,435

$2,107,016

$2,121,245

$121,965

$224,388

Resident Commissary Fund
Resident Benefit Fund

Administrative Directive 02.40.101 states the Business Administrator shall designate an
individual to write checks and ensure the individual does not 1.) receive or deposit cash, 2.)
mail prepared checks or 3.) reconcile bank accounts for any locally held fund unless there is
an exception in writing from the Chief Administrative Officer which is approved by the
Deputy Director of the Division of Finance. Effective internal controls also dictate the person
recording transactions be independent of the person reconciling and approving transactions.
The person approving transactions should also be independent of the person recording and
reconciling transactions.
Failure to segregate these duties could allow cash to be misappropriated or a fictitious invoice
to be paid and the check retained by the individual who prepared the check. (Finding Code
No. 06-1)
RECOMMENDATION
We recommend the duties of receiving cash, writing checks, mailing checks, recording
transactions, reconciling transactions and approving transactions be appropriately segregated.
CENTER RESPONSE
Recommendation implemented. The facility has separated duties among staff in accordance
with the Department's policies. The exceptions noted were due to staff turnover and leave
vacancies.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-2.

FINDING:

(Inadequate Controls over Locally Held Fund Cash Disbursements)

The Vienna Correctional Center (Center) did not maintain adequate controls over locally held
fund cash disbursements.
During our testing, we noted the following inadequate controls:
•

A former warden was listed as an authorized signer on the signature card at the bank for
the Employee Commissary Fund, Employee Benefit Fund and Resident Commissary
Fund. Good business practices require only persons employed by the Center be listed as
authorized signers on the bank's signature card.

•

The bank signature card indicated only one signature was required on the check for the
Resident Commissary Fund and Resident Benefit Fund. Administrative Directive
02.40.102 states "the bank shall be notified in writing that two signatures are required on
all checks."

•

Additionally, we noted 68 out of 91 (75%) cash disbursements had been signed by an
individual not authorized in accordance with Institutional Directive 02.40.901.
Administrative Directive 02.40.102 states "signature authority shall be given to the Chief
Administrative Officer and to the Business Administrator. These individuals may
authorize other persons to sign in their absence. Each person so authorized shall sign his
or her own name." Institutional Directive 02.40.901 states who can sign for the Chief
Administrative Officer and Business Administrator.

•

Two telephone transfers were made between the Employee Commissary Fund and the
Employee Benefit Fund; however only one individual authorized the transfers.

•

One signature was noted on 2 out of 91 (2%) cash disbursements tested. Institutional
Directive 02.40.901 states "two authorized signatures are required on all checks drawn on
locally held funds."

•

An employee signed another person's name on 1 out of 91 (1%) cash disbursements
tested.

Center personnel stated the signature cards at the bank were to be updated but there was some
confusion as to who was to update these cards. Additionally, Center personnel were unaware
the two individuals authorized on the bank's signature card to sign checks were not authorized
by Institutional Directive 02.40.901. Center personnel stated the employee making the
telephone transfers did not realize this compromised the requirement of two signatures on
checks and only one signature on a check and an employee signing another person's name
were inadvertent oversights.
Failure to update the signature card at the bank when an employee leaves the Center's
employment could lead to misappropriation of cash. Failure to require two signatures on the
signature card or disallow telephone transfers at the bank circumvents the internal control
established by Administrative Directive 02.40.102. Failure to comply with Institutional
Directive 02.40.901 circumvents the designation of authorized signers by the Chief
Administrative Officer and Business Administrator. (Finding No. 06-2)
RECOMMENDATION
We recommend the signature cards be updated immediately when a person leaves the Center's
employ. Additionally, the Center should comply with Administrative Directive 02.40.102 and
Institutional Directive 02.40.901.
CENTER RESPONSE
Recommendation implemented. The facility has revised the institutional directive to more
closely align with the Agency Administrative Directive. The facility will require signatures in
compliance with the Administrative Directive.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-3.

FINDING:

(Lack of Reconciliations on General Ledger Accounts)

General ledger accounts in the locally held funds were not reconciled.
During our testing, we noted the following:
•

Outstanding employee gift certificates were not reconciled to Due from the Employee
Benefit Fund - employee of the month general ledger account in the Employee
Commissary Fund. This account had a balance of $80 at June 30, 2006.

•

The change fund general ledger account in the Employee Commissary Fund was not
reconciled to actual cash on hand. This account was overstated by $247 at June 30, 2006.

•

The travel and allowance general ledger account for the Resident Benefit Fund was not
reconciled to outstanding travel and allowance invoice vouchers from the General
Revenue Fund. This account was overstated by $2,378 at June 30, 2005.

•

Imprest travel and allowance cash general ledger account for the Resident Benefit Fund
was not reconciled to actual cash on hand. This account was overstated by $714 at June
30, 2005.

•

Due from Resident Trust Fund for bus tickets for the Resident Benefit Fund was not
reconciled to the amount of outstanding bus tickets. This account was understated by
$714 at June 30, 2005.

•

Net worth transferred general ledger account for the Employee Commissary Fund and
Resident Commissary Fund was not being reconciled to net income on the Employee
Commissary Fund or the Resident Commissary Fund. This account on the Employee
Commissary Fund was understated by $443 at June 30, 2005. This account on the
Resident Commissary Fund was understated by $851 at June 30, 2006.

Administrative Directive 02.40.104 states "reconciliation of the locally held fund, general
ledger, and subsidiary accounts shall occur monthly after the fund checking account has been
reconciled and after General Ledger posting is completed." Effective internal controls require
all balance sheet accounts to be reconciled to cash, subsidiary ledgers, etc. Additionally,
these reconciliations should be documented. General ledger accounts also act as controls over
negotiable assets such as cash.

Center personnel stated the reconciliations were not performed due to time constraints, confusion on
who was responsible for completing the reconciliation and the fact they were unaware reconciliations
should have been completed on all accounts.
Failure to reconcile accounts could result in improper decisions being made due to inaccurate
financial information. (Finding Code No. 06-3)
RECOMMENDATION
We recommend the Center perform reconciliations over all general ledger accounts.
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to ensure required reconciliations are
completed. The errors noted were due to oversights during employee leave vacancies.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-4.

FINDING:

(Lack of Independent Review of Payroll Voucher)

The Vienna Correctional Center (Center) payroll vouchers (payroll register) were not
independently approved.
The payroll clerk enters the approved time report into the payroll system which generates the
payroll voucher and employee paychecks. The payroll clerk also enters any withholding
changes and pay rate increases into the payroll system. Employee time per the time report,
changes in withholding and pay rate increases were then verified to the payroll voucher by the
payroll clerk.
Good internal control procedures require the review process to be performed by an individual
independent of the preparation process in order to prevent improper expenditures.
Center personnel stated they were unaware this was a poor segregation of duties.
Failure to review payroll vouchers by an independent person increases the likelihood a loss
from errors or irregularities could occur and would not be detected in a timely manner.
(Finding Code No. 06-4)
RECOMMENDATION
We recommend a person independent of the payroll voucher preparation verify its accuracy.
CENTER RESPONSE
Recommendation implemented. The Business Administrator will perform a review of the
voucher/report prior to signing as valid.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-5.

FINDING:

(Inaccurate Reporting on the General Office Reporting Package)

The General Office Reporting Package for the Employee Commissary Fund was inaccurate.
We noted the following exceptions during our examination:
•

Outstanding employee gift certificates of $30 were reported as an asset and in sales on the
fiscal year 2005 General Office Reporting Package. These certificates should have been
reported as a liability on the General Office Reporting Package.

•

Car wash sales of $180 were not reflected in transfers or Due to the Employee Benefit
Fund on the fiscal year 2005 General Office Reporting Package.

•

Net worth transferred did not equal net income by $443 at June 30, 2005, resulting in an
understatement.

•

Outstanding employee gift certificates of $80 at June 30, 2006 were recorded in the
amount owed to the Employee Benefit Fund for profit transfers. This should have been
reported as Due to Employee Benefit Fund - Outstanding Gift Certificates.

•

The fiscal year 2005 profit transfer, $443, was recorded in Due to Employee Benefit Fund
on the fiscal year 2006 General Office Reporting Package. Sixty percent of this profit
transfer, $266, should have been recorded in Due to 523 Fund.

•

Due to 523 Fund was overstated and Due to Employee Benefit Fund was understated by
$3,013 on the fiscal year 2006 General Office Reporting Package due to transfers not
being posted correctly.

SAMS procedure 27.10.10 states "Department personnel will be required to submit a letter to
the Comptrollers Office representing that, to the best of their knowledge and belief, the
GAAP financial reporting information is complete and accurate."
Center personnel stated these errors were a result of the Accountant not being properly trained
in the preparation of the General Office Reporting Package.
The General Office Reporting Package is utilized by the Central Office in Springfield for
financial reporting. Failure to properly complete this report could result in errors of the
Department’s financial information. (Finding Code No. 06-5)

RECOMMENDATION
We recommend the Accountant be trained in the preparation of the General Office Reporting
Package.
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to ensure that financial reports
are presented timely and accurately.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-6.

FINDING:

(Lack of Independent Verification of Cash)

Employee Commissary Fund cash is not counted by an independent employee.
The cashier in the Business Office prepares the Employee Commissary Shift Report (daily
sales summary), counts the cash and prepares the cash receipt and deposit ticket. Total cash
received was $138,270 and $114,512 for fiscal year 2006 and 2005, respectively.
Administrative Directive 02.85.115 states at the close of each commissary shift and prior to
sales for the next commissary shift, cash shall be counted and the Commissary Shift Report
shall be completed. The Commissary Shift Report shall be submitted to the commissary
accountant in the Business Office. Cash shall be submitted to the cashier in the Business
Office.
Center personnel indicated cash is not counted by an independent employee due to time
constraints.
Failure to independently count cash puts the Center at risk that cash will be misappropriated.
(Finding Code No. 06-6)
RECOMMENDATION
We recommend an independent employee prepare the Commissary Shift Report and count the
cash prior to forwarding the cash to the Business Office or Control Room.
CENTER RESPONSE
Recommendation implemented. The facility has assigned two employees to count the cash
collected. Additionally, the facility is in the process of changing the commissary to debit card
technology, eliminating cash from the process.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-7.

FINDING:

(Locally Held Bank Reconciliations Not Prepared or Approved)

Bank reconciliations were not prepared or approved.
During our review of bank reconciliations for the locally held funds for the period July 1,
2004 to June 30, 2006, we noted the March 2005 bank reconciliations for the Employee
Commissary Fund and the Employee Benefit fund were not prepared. The December 2004
bank reconciliations for the Employee Commissary Fund, Resident Commissary Fund and
Resident Benefit Fund were not approved by the Business Administrator.
Administrative Directive 02.40.104 states "bank reconciliations shall be prepared upon receipt
of the bank statement for each checking account. The person completing the reconciliation
and the Business Administrator shall sign the completed reconciliation."
Center personnel stated the March 2005 bank reconciliations were not prepared since the
Business Office was lacking an Accountant. Additionally, Center personnel stated approval
of the December 2004 bank reconciliations was an inadvertent oversight by the Business
Administrator.
Failure to complete and approve bank reconciliations could lead to inaccurate financial
reporting. (Finding Code No. 06-7)
RECOMMENDATION
We recommend the Center comply with the Administrative Directive and prepare bank
reconciliations for each checking account upon receipt of a bank statement. This bank
reconciliation should then be signed by both the preparer and the Business Administrator.
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to ensure reconciliations are
performed and approved. The errors noted were due to oversights.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-8.

FINDING:

(Inaccurate Receiving Reports)

Vendor invoices did not agree to receiving reports for the Employee Commissary Fund.
We noted the following errors during our testing:
•

A receiving report indicated 2,130 bags of ice had been received when only 230 bags of
ice were received.

•

A vendor invoice stated 1,680 bottles of water had been received; however, the receiving
report indicated no bottles of water had been received.

•

A receiving report indicated 1,000 16 ounce lids had been received when 2,000 16 ounce
lids had been received.

•

A receiving report indicated 120 candy bars had been received when 240 candy bars had
been received.

The Center paid the amount on the vendor invoice.
Prudent business practices dictate vendor invoices be matched to receiving reports and any
discrepancies investigated.
Center personnel stated these errors went undetected due to employees not having enough
time to properly match vendor invoices to receiving reports due to a lack of staffing.
Failure to properly match receiving reports to vendor invoices could result in the Center
paying for goods they did not receive. (Finding Code No. 06-8)
RECOMMENDATION
We recommend vendor invoices be properly matched to receiving reports and any
discrepancies investigated.
CENTER RESPONSE
Recommendation accepted. The facility will make every effort to ensure store receiving
reports are completed accurately. The errors noted were due to oversights.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings
06-9.

FINDING:

(Lack of Inventory Recording and Physical Inventory Counts)

The Vienna Correctional Center (Center) ceased recording inventory, conducting a monthly
physical inventory and an independent test count of inventory.
The Center ceased recording receiving reports and store requisitions on the AIMS inventory
system from February 1, 2005 to May 15, 2005. During this same period, the Center ceased
monthly inventory counts in the general stores.
Additionally, the Center did not conduct an independent inventory test count on the Employee
Commissary, Resident Commissary and general stores physical inventory. Additionally, the
Employee Commissary supervisor orders, receives and physically counts merchandise in the
Employee Commissary. This is an inadequate segregation of duties since one person can
originate and verify an inventory transaction.
Administrative Directive 02.82.103 states "upon completion of the receiving report, the
perpetual inventory clerk shall post receipts to the perpetual inventory records."
Administrative Directive 02.82.106A-J states "the perpetual inventory clerk shall post the
store requisition to the Automated Inventory Management System per the AIMS User's
Manual." Administrative Directive 02.82.112A-J states "each item in a storeroom shall be
counted at least twice annually, once by a complete inventory on June 30, and by one of 11
monthly test counts. The inventory results shall be verified against the perpetual inventory
records maintained in the facility Business Office. "Administrative Directive 02.85.110 states
the inventory supervisor in the commissary shall verify count accuracy by conducting test
counts of a representative number of items. Administrative Directive 02.82.112A-J states a
Business Office employee shall perform sample test counts in the stores for comparison with
counts performed by the inventory team. Good business practices dictate the person
conducting these test counts be independent of the physical inventory count.
Center personnel stated general stores inventory procedures had ceased due to problems with
store requisitions not matching inventory items. Additionally,
Center personnel indicated
there was insufficient time to research these problems. Center personnel indicated the Central
Office in Springfield stated the Center would be converting to a new inventory computer
system in the near future and all inventory problems would be resolved during conversion.
Center personnel also indicated the internal control weakness in the Employee Commissary
had been mitigated in the past by an independent person periodically performing a 10% test
count of the month end inventory. Due to a lack of staffing, however, the Center elected to
cease performing this 10% test count. Center personnel indicated the performance of a 10%
test count in the Resident Commissary and general stores had ceased due to insufficient staff
being assigned to the Business Office and the general stores.
23

Recording inventory transactions, reconciling physical inventory counts to perpetual
inventory records and performing independent inventory test counts reduces the Center's risk
the Employee Commissary, Resident Commissary and general stores personnel would record
inappropriate inventory transactions. Inventory at June 30, 2006 in the Employee
Commissary, Resident Commissary and stores was $6,346, $74,232 and $246,193,
respectively. (Finding Code No. 06-9)
RECOMMENDATION
We recommend the Center comply with their Administrative Directives by recording
requisitions into AIMS, conducting physical inventory counts and performing an independent
inventory test count.
CENTER RESPONSE
Recommendation accepted. The Center implemented the real time inventory system during
the later part of FY05. The system was operational during FY06. Test counts have resumed
during FY07.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-10.

FINDING:

(Vouchers Not Timely Submitted)

The Vienna Correctional Center (Center) did not exercise adequate control over voucher
processing.
During our testing, we noted 10 of 52 (19%) vouchers tested, totaling $258,948, were
approved for payment from 10 to 56 days late. The Center paid $3,161 in interest charges
during the two year period ended June 30, 2006.
The Illinois Administrative Code (74 Ill. Adm. Code 900.70) requires an Agency to review a
bill and either deny the bill in whole or in part, ask for more information necessary to review
the bill or approve the bill in whole or in part, within 30 days of physical receipt of the bill.
Center personnel indicated the delays in approving invoice vouchers are attributable to a lack
of staff in the Business Office.
Failure to promptly approve vouchers could result in late payment of bills to vendors and
result in interest being levied against the Center. (Finding Code No. 06-10)
RECOMMENDATION
We recommend the Center comply with 74 Ill. Adm. Code 900.70 by having the proper
review completed prior to the expiration of the thirty-day time period.
CENTER RESPONSE
Recommendation accepted. The Center will make every effort to comply with the
requirements as established by the Prompt Pay Act.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-11.

FINDING:

(Employee Evaluations Not Performed)

The Vienna Correctional Center (Center) did not perform employee evaluations or performed
them late.
During our testing of personnel files we noted 27 of 105 (26%) required evaluations were not
prepared. Additionally, 44 of 78 (57%) evaluations reviewed were prepared after their due
date. These evaluations were performed 2 days to 8 months late.
Center personnel indicated employees are performing many tasks due to a lack of staffing and
employee evaluations were assigned a low priority.
The Department of Central Management Services (DCMS) Personnel Rules (Section 302.270)
require the Center to prepare employee evaluations not less often than annually. Failure to
prepare employee evaluations timely could impact employee development. (Finding Code
No. 06-11)
RECOMMENDATION
We recommend the Center comply with the DCMS Personnel Rules regarding employee
evaluations.
CENTER RESPONSE
Recommendation accepted. The Center will make every effort to comply with the
requirements as established by the Department for employee evaluations.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-12.

FINDING:

(HIV Pamphlets Not Available in English)

English language HIV pamphlets were not available to visitors.
During our testing, we noted English language HIV pamphlets were not available in the
visiting room. The health care unit had the English version of the HIV pamphlet, but not all
visitors are allowed in the health care unit.
Unified Code of Corrections (730 ILCS 5/3-7-2(f)) states the Department shall offer every
visitor appropriate written information concerning HIV and AIDS, including information to
contact Illinois Department of Public Health for counseling.
Center personnel stated they had depleted their supply of the English version of the HIV
pamphlet in the visiting room and had failed to reorder the pamphlet.
If the English version of the pamphlet is not available, the State is at risk a visitor may have
HIV or AIDS who needs counseling, but unable to obtain the required information. (Finding
Code No. 06-12)
RECOMMENDATION
We recommend the English version of the HIV pamphlet be reordered when supplies in the
visiting room are low.
CENTER RESPONSE
Recommendation implemented. The exception noted was due to timing of the depletion of a
current stock supply and receipt of the order of a refill supply.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2006
Current Findings

06-13.

FINDING:

(Inadequate Access Rights)

The Business Manager's computer access rights allow her to enter and approve invoice
vouchers.
Center personnel indicated they were unaware this was a poor segregation of duties.
Effective internal controls dictate the same person not be allowed to record and approve a
transaction.
Failure to segregate approval and recording of transactions could result in inaccurate or
fictitious invoices being paid. (Finding Code No. 06-13)
RECOMMENDATION
We recommend the recording and approval of invoice vouchers be segregated.
CENTER RESPONSE
Recommendation implemented. The exception noted was resolved. The employee access
rights have been corrected.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
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.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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(s) 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
Shared Resources (not examined)
Annual Cost Statistics
Costs Per Year Per Inmate (not examined)
Ratio of Employees to Inmates (not examined)
Cell Square Feet Per Inmate (not examined)
Food Services (not examined)
Medical and Clergy Service Contracts (not examined)
Service Efforts and Accomplishments (not examined)
The accountants’ report on the Supplementary Information for State Compliance Purposes
presented in the Compliance Report Section states the auditors have applied certain limited
procedures as prescribed by the Audit Guide, as adopted by the Auditor General to the 2006 and
2005 Supplementary Information for State Compliance Purposes, except for information on the
Annual Cost Statistics, Service Efforts and Accomplishments, Schedule of Locally Held Funds Cash Basis, Schedule of Changes in State Property, Comparative Schedule of Cash Receipts and
Deposits, Schedule of Changes in Inventories, Employee Overtime and Shared Resources 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.
30

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

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2006

EXPENDITURES
THROUGH
JUNE 30, 2006

APPROPRIATIONS
NET OF TRANSFERS

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2006

BALANCES
LAPSED
AUGUST 31, 2006

PUBLIC ACT 94-0015

GENERAL REVENUE FUND - 001
Personal services
Employee retirement contributions
paid by employer
Student, member and
inmate compensation
State contributions to State
Employees' Retirement System
State contributions to Social Security
Contractual services
Travel
Travel and allowances for committed,
paroled and discharged prisoners
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Total - Fiscal Year 2006

18,886,500

17,898,581

982,950

18,881,531

4,969

239,800

239,675

125

249,300

228,084

21,139

249,223

1,471,700
1,397,400
3,232,300
4,900

1,394,627
1,324,090
2,891,489
2,892

76,594
73,243
340,655
1,937

1,471,221
1,397,333
3,232,144
4,829

479
67
156
71

67,600
2,206,500
17,000
30,100
33,100
126,800

58,444
2,060,653
5,859
14,871
33,057
86,399

9,073
145,779
11,139
15,170
40,360

67,517
2,206,432
16,998
30,041
33,057
126,759

83
68
2
59
43
41

27,963,000

26,238,721

1,718,039

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

27,956,760

6,240

LAPSE PERIOD
EXPENDITURES
JULY 1
TO AUGUST 31, 2005

EXPENDITURES
THROUGH
JUNE 30, 2005

APPROPRIATIONS
NET OF TRANSFERS

TOTAL
EXPENDITURES
14 MONTHS
ENDED AUGUST 31, 2005

BALANCES
LAPSED
AUGUST 31, 2005

PUBLIC ACT 93-0842 & 93-0681

18,375,600

17,384,720

965,295

18,350,015

25,585

36,521

255,300

222,300

21,376

243,676

11,624

2,855,600
1,311,400
3,385,400
5,400

2,699,187
1,236,437
2,909,776
2,860

151,499
69,973
211,209
736

2,850,686
1,306,410
3,120,985
3,596

4,914
4,990
264,415
1,804

44,600
2,599,900
16,400
18,400
72,900
82,800

35,985
2,279,052
16,400
51,841
71,374

2,697
293,192
1,568
11,986
11,058

38,682
2,572,244
16,400
1,568
63,827
82,432

5,918
27,656
16,832
9,073
368

29,060,221

26,946,453

1,740,589

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

28,687,042

373,179

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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

$ 27,963,000

29,060,221

$ 28,696,500

18,881,531
239,675
249,223
1,471,221
1,397,333
3,232,144
4,829

18,350,015
36,521
243,676
2,850,686
1,306,410
3,120,985
3,596

17,065,183
864,004
257,052
1,487,255
1,257,845
3,117,671
8,289

67,517
2,206,432
16,998
30,041
33,057
126,759
27,956,760

38,682
2,572,244
16,400
1,568
63,827
82,432
28,687,042

52,995
3,024,109
16,998
36,291
76,583
89,733
27,354,008

373,179

$ 1,342,492

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

6,240

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
DESCRIPTION OF LOCALLY HELD FUNDS
For the Two Years Ended June 30, 2006
The locally held funds of the Center are grouped into two fund categories, Governmental and
Fiduciary funds. These are non-appropriated funds with the exception of the Travel and
Allowance Revolving Fund, which is an appropriated fund. The funds are not held in the State
Treasury and are described as follows:
1.

Governmental Funds

General Revenue Fund
The Travel and Allowance Revolving Fund is a cash imprest fund located at the Center and is
used to provide travel and allowances for discharged residents/inmates. The Travel and
Allowance Revolving Fund is replenished from the Center’s General Revenue Fund
appropriation on a monthly basis upon submission of a duly authorized voucher.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for specific purposes. Most Centers maintain four special
revenue funds.
The Employees’ Commissary Fund and Residents’ Commissary Fund are used to maintain stores
for selling food, candy, tobacco, health and beauty aids and other personal items. The residents’
commissary sells solely to residents and the employees’ commissary sells to employees. Profits
derived from Commissary Funds’ sales are allocated 60% to pay the wages and benefits of
employees who work at the commissaries and 40% to either the Residents’ Benefit Fund for
sales from the Residents’ Commissary or the Employees’ Benefit Fund for sales from the
Employees’ Commissary.
Residents’ Benefit Fund and Employees’ Benefit Fund are used to provide entertainment and
recreational activities for residents and employees. The Employees’ Benefit Fund is also used to
provide travel expense reimbursement for correctional officers while travel vouchers are being
processed. During fiscal year 2006 the accounting and expenditure processing of the Residents’
Benefit Fund were transferred to the Department of Corrections General Office.

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

Fiduciary Fund

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

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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
Interest / Investment Income
Miscellaneous
Other
Donations
Total Revenues
EXPENDITURES
Purchases
General and Administrative
Contractual
Equipment
Donations
Other
Total Expenditures
Excess (Deficiency) of Revenues
Over (Under) Expenditures
OTHER FINANCING SOURCES
Transfers In
Transfers (Out)
Total Other Financing Sources

Employees'
Commissary
Fund

Residents'
Commissary
Fund

Employees'
Benefit
Fund

$ 1,106,027
720

145,146
193
165
145,504

1,106,747

135,757
662

894,683

20
136,439

546
895,229

9,065

211,518

(1,862)

(9,065)
(9,065)
-

Fund Balance July 1, 2005

(211,518)
(211,518)
-

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

5,192
120
5,335

403
50
6,744
7,197

Net Change in Fund Balance

Fund Balance June 30, 2006

Residents'
Benefit
Fund

1,645
13,967
15,612

6,872
33,317
199

40,388
(24,776)

613

85,116

613

85,116

(1,249)

60,340

18,175

249,451

16,926

309,791

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

Employees'
Commissary
Fund
REVENUES
Income from Sales
Interest / Investment Income
Miscellaneous
Postage
Other
Donations
Total Revenues
EXPENDITURES
Purchases
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

Residents'
Commissary
Fund

Employees'
Benefit
Fund

963,013
380

Residents'
Benefit
Fund
$

26,195
10,192

1,082
90
1,194

963,393

351

36,738

766,982
1,798
1,692
33,396

100

6,733
773,715

854
13,429
14,383

53,151
90,037

189,678

(13,189)

(53,299)

6,650

83,796

6,650

83,796

(189,678)
(189,678)

Net Change in Fund Balance

(6,539)

30,497

Fund Balance July 1, 2004

24,714

218,954

Fund Balance June 30, 2005

18,175

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

** Due to insufficient information, the Employees' Commissary Fund Schedule could not be
completed. See Finding 06-5.
37

249,451

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF LOCALLY HELD FUNDS - CASH BASIS
(NOT EXAMINED)
For The Years Ended June 30
2005
Travel and
Allowance
Rev. Fund
Balance - July 1

$9,860

Receipts
Investment Income
Inmate Account Receipts
Appropriations from General
Revenue Fund
TOTAL RECEIPTS

$80,742

17,140
17,140

Disbursements
Inmate Account Disbursements
Disbursements for released
inmates
TOTAL DISBURSEMENTS
Fund Transfers
Fund Transfers In
Fund Transfers (Out)
TOTAL TRANSFERS
Balance - June 30

Residents'
Trust
Fund

27,000
27,000

Note: Schedule is presented on the cash basis of accounting

2006
Residents'
Trust
Fund
$

67,259

254
1,046,207

565
1,170,565

1,046,461

1,171,130

1,033,033

1,080,059

88,494
1,121,527

106,876
1,186,935

247,523
(185,940)
61,583
$ 67,259

250,812
(227,537)
23,275
$ 74,729

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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
Capital Development Board
Residents' Benefit Fund
Total Additions

Deductions:
Transfers-out:
Intra-agency
Scrap property
Total Deductions
Balance, ending

Land
$ 1,299,127

Buildings
$ 51,102,554

Equipment
$ 2,678,257

2005
Land
Improvements
$ 1,281,805

15,811

54,959

54,959
284,766

284,766
-

Total
$ 56,361,743

284,766

70,770

14,364
14,364

$ 1,299,127

$ 51,387,320

$ 2,734,663

355,536

14,364
14,364

1,281,805

$ 56,702,915

Land
$ 1,299,127

Buildings
$ 50,624,792

Equipment
$ 2,742,691

Land
Improvements
$ 1,281,805

35,850

5,466

5,466
477,762
11,403
530,481

16,816
100,337
117,153

1,281,805

$ 56,361,743

477,762
477,762

11,403
52,719

16,816
100,337
117,153

$ 1,299,127

$ 51,102,554

$ 2,678,257

Note: Center managment 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
$ 55,948,415

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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

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

434

248

24,945

31,634

3,122

1,953

101

243

2004
$

235
39,623

2,319

28,623

34,130

42,177

3,678

2,496

2,554

Department of Corrections Reimbursement Fund - 523

24,945

31,634

39,623

TOTAL RECEIPTS REMITTED DIRECTLY TO
STATE TREASURER

28,623

34,130

42,177

DEPOSITS
Receipts recorded by Center

3,678

2,496

2,554

Add: Deposits in transit - Beginning of year

Deduct: Deposits in transit - End of year

(12)

DEPOSITS RECORDED BY THE STATE COMPTROLLER

3,696

(30)
$

2,466

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.

2,572

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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
Travel
Travel and allowance for committed, paroled and
discharged prisoners
Equipment
Telecommunications services
Operation of automotive equipment

INCREASE
(DECREASE)
AMOUNT
%

$239,676

$36,521

$203,1

556

$1,471,221
$4,829

$2,850,686
$3,596

$(1,379,4
$1,2

(4
34

$67,517
$30,040
$33,057
$126,759

$38,682
$1,568
$63,827
$82,432

$28,8
$28,4
$(30,7
$44,3

74
1,815
(4
53

Center management provided the following explanation(s) for the significant variation(s)
identified above.
Employee retirement contributions paid by employer
Employee retirement contributions paid by employer increased $203,155 or 556.3% from fiscal
year 2005 due to all of the employee retirement contributions paid by employer being paid from
this line item instead of personal services line item. In fiscal year 2005, 96% of employee
retirement contributions paid by employer were paid from the personal services line item.
State contributions to state retirement system
State contributions to state retirement system decreased $1,379,465 or 48.4% from fiscal year
2005 due to the State of Illinois decreasing their contribution rate to the State Employees'
Retirement System from 16.107% to 7.792%.
Travel
Travel increased $1,233 or 34.3% from fiscal year 2005 due to travel restraints being relaxed,
employees being paid for breakfast when they reported for early morning transfers and the
hostage situation at the Dixon Springs IIP Boot Camp.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (CONTINUED)
For the Two Years Ended June 30, 2006
Travel and allowance for committed, paroled and discharged prisoners
Travel and allowance for committed, paroled and discharged prisoners increased $28,835 or
74.5% from fiscal year 2005 due to the fare for bus tickets increasing and more residents being
released.
Equipment
Equipment increased $28,472 or 1,815.8% from fiscal year 2005 due to the Department of
Corrections approving more equipment purchases for fiscal year 2006 than fiscal year 2005.
Telecommunications services
Telecommunications services decreased $30,770 or 48.2% from fiscal year 2005 due to the
Center ceasing to pay their telecommunications revolving fund telephone bills in February 2006.
Operation of Automotive Equipment
Operation of automotive equipment increased $44,327 or 53.8% from fiscal year 2005 due to an
increase in gasoline prices and repairs on a bus the Center received in fiscal year 2006.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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

INCREASE
(DECREASE)
AMOUNT
%

$36,521

$864,004

$(827,48

$2,850,686
$3,596

$1,487,255
$8,289

$1,363,43
$(4,69

9
(5

$38,682
$1,568

$52,995
$36,291

$(14,31
$(34,72

(2
(9

Center management provided the following explanation(s) for the significant variation(s)
identified above.
Employee retirement contributions paid by employer
Employee retirement contributions paid by employer decreased $827,483 or 95.8% from fiscal
year 2004 due to twenty-three out of twenty-four pay periods being in personal services line item
instead of employee retirement contributions paid by employer line item.
State contributions to state employee's retirement system
State contributions to state employees' retirement system increased $1,363,431 or 91.7% due to
the State of Illinois increasing their contribution rate to the State Employees' Retirement System
from 13.439% to 16.107%.
Travel
Travel decreased $4,693 or 56.6% due to the number of court writs decreasing.
Travel and allowance for committed, paroled and discharged prisoners
Travel and allowance for committed, paroled and discharged prisoners decreased $14,313 or
27.0% due to more inmates paying for their bus tickets when they are paroled from the
institution.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES (CONTINUED)
For the Two Years Ended June 30, 2006
Equipment
Equipment decreased $34,723 or 95.7% due to the Department of Corrections approving less
equipment purchases for fiscal year 2005 than fiscal year 2004.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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 (4)
appropriation line items with significant (20% or more) lapse period expenditures, as scheduled
below:

EXPENDITURE ITEM
Travel
Printing
Equipment
Operation of automotive
equipment

Fiscal Year Ended June 30, 2006
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$4,829
$1,937
40.1%
$16,998
$11,139
65.6%
$30,041
$15,170
50.5%
$126,759

$40,360

31.8%

Center management provided the following explanations for the significant lapse period
expenditures identified above.
Travel
Travel vouchers for the period February 2006 to June 2006 were turned in by employees during
the lapse period.
Printing
The Center paid 65.5% of their printing expenditures during the lapse period due to the Center
having insufficient funds in their printing appropriation until the lapse period to pay an invoice
voucher.
Equipment
Desired equipment purchases were sent to the Department of Corrections for approval early in
fiscal year 2006. Approval to purchase equipment was obtained from the Department of
Corrections in Springfield late in the fiscal year. Approval from Springfield was late in the year
due to the Department ensuring there was sufficient money in the budget to purchase this
equipment.
Operation of automotive equipment
The Center paid 31.8% of their operation of automotive equipment expenditures during the lapse
period due to the Center having insufficient funds in their operation of automotive equipment
appropriation until the lapse period to pay their invoice vouchers.
45

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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 (2)
appropriation line items with significant (20% or more) lapse period expenditures, as scheduled
below:

EXPENDITURE ITEM
Travel
Equipment

Fiscal Year Ended June 30, 2005
TOTAL
LAPSE PERIOD
EXPENDITURES
EXPENDITURES
PERCENTAGE
$3,596
$736
20.5%
$1,568
$1,568
100.0%

Center management provided the following explanations for the significant lapse period
expenditures identified above.
Travel
The Center paid 20.5% of their travel expenditures during the lapse period due to the Center
having insufficient funds in their travel appropriation until the lapse period to pay their invoice
vouchers.
Equipment
Desired equipment purchases were sent to the Department of Corrections for approval early in
fiscal year 2005. Approval to purchase equipment was obtained from the Department of
Corrections in Springfield late in the fiscal year. Approval from Springfield was late in the year
due to the Department ensuring there were sufficient funds in the budget to purchase this
equipment.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
SCHEDULE OF CHANGES IN INVENTORIES
(NOT EXAMINED)
Two Years Ended June 30, 2006
Balance
July 1, 2005
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Office Supplies

$
LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund

$
$

251,507
24,485
86,893
13,872
376,757
9,869
87,011
96,880

Additions

Deletions

$ 1,315,684
10,129
97,781
21,076
$ 1,444,670

$ 1,395,931
17,292
138,587
23,424
$ 1,575,234

192,003
862,908
$ 1,054,911

Balance
July 1, 2004
GENERAL REVENUE FUND
General Stores
Mechanical Stores
Resident Clothing
Officers' Clothing
Office Supplies
Postage
Surplus Inventory

$
LOCAL FUNDS
Employees' Commissary Fund
Residents' Commissary Fund

$
$

252,693
37,096
126,357
2,944
8,421
2,281
1,738
431,530
3,401
43,635
47,036

Balance
June 30, 2006

195,526
875,687
$ 1,071,213

Additions

Deletions
**

$
$
$

147,189
814,802
961,991

$
$

140,721
771,426
912,147

6,346
74,232
80,578

Balance
June 30, 2005
$

171,260
17,322
46,087
11,524
246,193

$
$
$

251,507
24,485
86,893
13,872
376,757
9,869
87,011
96,880

Note: The General Revenue Fund inventory balances at June 30 were obtained from the Center's records.
The Employees' Commissary Fund and Residents' Commissary Fund inventory balances at June 30
were reconciled to the records of the Center.
** Due to insufficient information, FY05 inventory information can not be presented. See Finding 06-9.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CENTER FUNCTIONS AND PLANNING PROGRAM
The Vienna Correctional Center (Center) receives General Revenue Fund (001) appropriations
for the ordinary and necessary expenditures of both the Center and the Illinois Impact
Incarceration program (Dixon Springs Boot Camp).
Center Function
Vienna Correctional Center (Center) is a minimum security institution located in Johnson
County, seven miles east of Vienna, Illinois and is adjacent to the Shawnee Correctional Center.
The Center has an official capacity of 925 residents at May 31, 2006 and 2005, respectively.
The mission of the Center is to provide for the protection of society through the humane and
secure incarceration of adult male offenders based upon the foundation of legislative and judicial
decisions. The Center's administration is committed toward the instilling of responsibility and
mature decision making in its inmates through increasing levels of reasonable freedom. By
providing extensive and high quality educational programs, work assignment opportunities,
public service, leisure time activities and religious avenues, the Center is expected to go far
beyond the provision of the minimum necessities of food, sanitation, clothing, housing and
medical services to the residents of the facility.
The mission of Dixon Springs Impact Incarceration Program is to promote lawful behavior in
youthful offenders who are incarcerated for the first time. The Center's administration is
committed toward providing a structured, self-esteem, and positive self-concept while addressing
the underlying issues which led to the incarceration.
The Center is accredited by the American Correctional Association.
The Warden of the Center is Jody Hathaway. The Center's address is: Vienna Correctional
Center, 6695 State Route 146 East, Vienna, Illinois 62995.
Center Planning Program
The Center has developed goals and objectives with respect to its functions and programs. An
annual statement of functions and planning is prepared which presents goals and objectives by
the following functional areas: administration, fiscal, operations and programs.
The Center's planning program is adequate to meet the Center's needs.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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.

Administrative
Business office and stores
Clinical services
Work Camp
Recreation
Maintenance
Laundry
Correctional Officers
Dietary
Medical/Psychiatric
Total

2006
7
13
19
62
2
19
1
215
12
8
___
358

Fiscal Year
2005
7
14
18
60
3
19
1
219
13
9
___
363

2004
7
13
17
53
4
17
1
221
10
10
___
353

EMPLOYEE OVERTIME (not examined)
Certain employees are eligible for overtime if the hours worked during a day exceed the
employees standard work hours. Correctional Officers receive a ¼-hour of overtime for each
day they stand for roll call. The roll call overtime is paid at straight time for all but Correctional
Lieutenants who receive 1 ½ times normal pay.
Overtime is to be distributed as equally as possible among employees who normally perform the
work in the position in which the overtime is needed. An employees’ supervisor must approve
any overtime. In most cases, except for roll call, employees are compensated at 1 ½ times their
normal hourly rate for overtime hours worked. Employees have the opportunity to be
compensated either in pay for the overtime or receive compensatory time off.

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

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

2006

2005

4,392

4,425

$173,548

$161,923

13,449

13,812

$357,021

$341,087

17,841

18,237

$530,569

$503,010

INMATE COMMISSARY OPERATIONS
The Center operates a commissary for the benefit of the inmates. The commissary purchases
goods from outside vendors and then retails the items to the inmates. The commissary purchases
goods at wholesale prices where possible. Effective January 1, 2004 the Unified Code of
Corrections, 730 ILCS 5/3-7-2a, was amended to change the mark-up of cost on the goods
purchased for resale in the commissary. Effective January 1, 2004 the selling price for all goods
shall be sufficient to cover the cost of the goods and an additional charge of up to 35% for
tobacco products and up to 25% for non-tobacco products.
The financial transactions of the Inmate commissary are recorded in the Residents’ Commissary
Fund. A summary of the financial activity of the Residents’ Commissary Fund for the years
ended June 30 , 2006 and 2005 are presented on pages 35 and 36 of this report.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
INMATE COMMISSARY OPERATIONS (cont.)
As part of our testing, 26 inmate commissary products were selected and their sale price
recomputed to determine compliance with the Unified Code of Corrections regarding the
statutorily required mark-up. As a result of our testing we noted no noncompliance with the
Unified Code of Corrections regarding the statutorily required mark-up.
SHARED RESOURCES (not examined)
The Center shared utility costs with Shawnee Correctional Center for fiscal year 2006 and 2005.
The Center and Shawnee Correctional Center each pay one half of the utility bill from Ameren
CIPS. The Center's shared utility costs for fiscal year 2006 and 2005 were $362,876 and
$362,801, respectively.
The Center has a health care contract with Wexford Health Sources. This contract covers several
institutions. The Center's shared health care costs for fiscal year 2006 and 2005 were $915,723
and $1,810,048, respectively.
The Center had a health care contract with Health Professionals, Ltd. This contract covers
several institutions. The Center's shared health care costs for fiscal year 2006 was $1,033,795.
The Center shared the cost of a portable toilet with Shawnee Correctional Center for fiscal year
2006 and 2005. The Center paid six months of the contract and Shawnee Correctional Center
paid the other six months. The Center's portion of this contract for fiscal year 2006 and 2005
was $358, respectively.
The Center loaned a Supply Supervisor II to Tamms Correctional Center for 6 days during fiscal
year 2005. While on loan, the employee spent all of their time working there but was paid
$1,071 from Vienna Correctional Center's appropriation.
Tamms Correctional Center loaned the Center an office assistant during fiscal year 2005 for 16
days. While on loan, the employee spent all of their time working at the Center but was paid
$1,071 from Tamms Correctional Center's appropriation.
Shawnee Correctional Center loaned the Center an Account Technician I for 10 days during
fiscal year 2006. While on loan, the employee spent all of their time working at the Center but
was paid $1,612 from Shawnee Correctional Center's appropriation.

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
COSTS PER YEAR PER INMATE (not examined)
Comparative costs of inmate care, prepared from Center records for the fiscal year ended June
30, are shown below:

2006

Fiscal Year
2005

2004

925

Inmate population (as of May 31)

1,630

1,570

1,587

Average number of inmates

1,602

1,564

1,590

Rated population

Expenditures from appropriations
Less-equipment and capital
improvements
Net expenditures

$27,956,760 $28,687,042

$27,354,008

30,041
1,568
36,291
$27,926,719 $28,685,474 $27,317,717

Net inmate cost per year
$17,432

$18,341

$17,181

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

Average number of employees
Average number of correctional officers
Average number of inmates
Ratio of employees to inmates
Ratio of correctional officers to inmates

2006

2005

2004

358
260
1,602
1 to 4.5
1 to 6.2

363
263
1,564
1 to 4.3
1 to 5.9

353
268
1,590
1 to 4.5
1 to 5.9

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
CELL SQUARE FEET PER INMATE (not examined)
The following comparisons are from a report issued by the Department of Corrections to the
State legislature:

Approximate Square Foot Per Inmate

2006

2005

2004

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

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

2006
311,345
511,000
511,000
17,520
64,240
________
1,415,105

Fiscal Year
2005
303,315
497,878
497,878
17,520
57,305
________
1,373,896

2004
435,340
574,650
574,650
34,825
104,495
17,410
1,741,370

$1,345,799

$1,681,542

$1,959,508

$1.22

$1.13

$.95

Cost Per Meal

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA 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 what was paid to vendors for
medical and clergy contractual services for fiscal years 2006, 2005 and 2004.

2006
Medical Services:
Health Professionals
Wexford Health Sources, Inc.
Family Physicians Center
Massac County Hospital
Bohlen & Associates
Rosemary Shiben V.M.
R. Chandra, M.D.

Fiscal Year
2005

2004

$
$1,033,796 $
1,678,265
915,723
1,810,048
65
158
1,000
55
300
$1,950,819 $1,810,326 $1,678,265

Clergy Services:
Chabad Lubavitch
DeWayne Golightly

$536
9,379
$9,915

$1,155
14,510
$15,665

$704
8,494
$9,198

STATE OF ILLINOIS
DEPARTMENT OF CORRECTIONS
VIENNA CORRECTIONAL CENTER
LIMITED SCOPE COMPLIANCE EXAMINATION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2006
SERVICE EFFORTS AND ACCOMPLISHMENTS (not examined)
Noteworthy accomplishments occurring during fiscal year 2005 at Vienna Correctional Center
and Dixon Springs Impact Incarceration Program are detailed as follows:
●
●
●
●
●
●

The Center implemented a video project which provides additional recreational privileges
to offenders.
Renovation of the kitchen was completed.
A pavilion was constructed at the firing range to shield staff from inclement weather.
Installed new wiring and plumbing in housing Units 5 & 6.
Satellite service was installed for inmates.
Water tower renovation project was completed.

Noteworthy accomplishments occurring during fiscal year 2006 at Vienna Correctional Center
and Dixon Springs Impact Incarceration Program are detailed as follows:
●
●

The Vocational Program awarded the most vocational certificates for the 5th straight year.
Staff are being trained to audit Administrative Directives and Institutional Directives
during their annual cycle training.