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YELLOW SHEET Office of the State Auditor of Missouri |
Report No. 2005-07
February 2005
The following problems were discovered as a result of an audit conducted by our office of the Department of Corrections, Boonville Correctional Center.
The Boonville Correctional Center (BCC) became operational in 1983. The facility is located on 485 acres in Boonville, Missouri, and is a medium security facility. As of June 30, 2004, this facility housed 1,204 male offenders.
The BCC operates a canteen for the offenders' benefit. Our review noted that perpetual inventory records and reports are only maintained for the high-risk or expensive items, such as televisions and cigarettes. Department of Corrections (DOC) policy requires that a perpetual inventory be maintained on all stock items held in inventory. In addition, canteen duties are not adequately segregated and the BCC is not obtaining bids as required by DOC policy.
Vending machine commissions totaled over $57,000 during the two years ended June 30, 2004. Although the vending contract indicates that commissions are to be computed as a percentage of total gross sales, the BCC has no procedures to ensure that vending machine gross sales are accurate. Additionally, the BCC is not always receiving commission checks within the timeframe required by the vending contract, and the business office did not receive a statement or payment from the vendor during February 2003.
The number of photo tokens sold is not reconciled to the actual dollars collected. Additionally, photo sales receipts are not transmitted to the DOC Central Office on a timely basis.
The BCC appears to be underutilizing some state-owned vehicles. Eleven vehicles are used to perform maintenance functions and were driven between 320 miles and 3,780 miles during the fiscal year ended June 30, 2004. It appears the BCC should evaluate the need for some of these vehicles and determine if the same tasks could be accomplished with fewer vehicles.
We reviewed the January 2003 and the April 2004 institution search reports for each housing unit, and found that not all of the required searches were being performed. Additionally, cell search documentation needs improvement.
The BCC is working toward or has already implemented many of the report's recommendations.
