Audit Report


Office of Justice Programs

Boot 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:

These items are discussed in the Findings and Recommendations section of the report. Our scope and methodology appear in Appendix I.