The Department responded that the Center has assigned the receipting of cash to a person independent of the recording and reconciling process. A trainer was sent from the Department of Corrections Central Office in Springfield at the beginning of July 1998 in order to assist the Center in closing the books for the month of June and fiscal year 1998. Adjustments were made to the Center's books by the trainer prior to closing. However, documentation for these adjustments was not retained by the trainer. Additionally, these funds were closed prior to reconcilement being performed since the trainer, in the opinion of management, wanted to finish the training quickly.
Management also believes the staff received inadequate training due to the quick training session.
Prudent business practices dictate that major software conversions be performed during a time in which the Center will have adequate time to correct errors associated with the conversion and learning the system. The Department accepted our recommendation to perform major software conversions during a period of time in which the Center will have adequate time to correct the errors.