U.S. DEPARTMENT OF JUSTICE
Office of Justice ProgramsBoot Camp Construction Grant
Administered by the Illinois Department of Corrections
Award Number 95-SCLX-0040
August 27, 1998
The Office of the Inspector General, Audit Division, has completed an audit of boot camp construction grant 95-SCLX-0040 awarded by the U.S. Department of Justice, Office of Justice Programs, to the Illinois Department of Corrections (IDOC) for the period September 1, 1995 through August 31, 1997. The grant was awarded in the amount of $1,928,770 and was extended through September 30, 1998. Our audit covered the period of September 1, 1995 through June 1, 1998. We tested the accuracy and reliability of the IDOC accounting system, reviewed the General Ledger, and evaluated the allowability and allocability of costs. Generally, IDOC properly managed the grant; however, our audit revealed the following:
Net interest of $1,195 earned on grant advances was not reported as program income.
The federal share of outlay reported on the Financial Status Reports and Requests for Reimbursement/Advance was inaccurate.
These items are discussed in the Findings and Recommendations section of the report. Our scope and methodology appear in Appendix I.