Michigan Office of the
Auditor General
Thomas H. McTavish, C.P.A.
Auditor General
 OAG Seal

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EXECUTIVE DIGEST #4721095

Michigan Reformatory

INTRODUCTION This report contains the results of our performance audit of the Michigan Reformatory (MR), Department of Corrections, for the period October 1, 1993 through December 31, 1995.
AUDIT PURPOSE This performance audit was conducted as part of the constitutional responsibility of the Office of the Auditor General. Performance audits are conducted on a priority basis related to the potential for improving effectiveness and efficiency.
BACKGROUND MR, located in Ionia, is under the jurisdiction of the Department of Corrections (DOC). The warden is the chief administrative officer for the facility. The DOC director appoints the warden, who is classified under the State civil service system.

MR opened in 1877 and is the oldest facility in the State's corrections system. MR houses approximately 1,200 male offenders who are under age 26.

For fiscal year 1994-95, MR operating expenditures were approximately $29.3 million. As of December 31, 1995, MR had 434 employees.
AUDIT OBJECTIVES, CONCLUSIONS, AND NOTEWORTHY ACCOMPLISHMENTS Audit Objective: To assess the effectiveness of MR's safety and security operations.

Conclusion: We concluded that MR's safety and security operations were generally effective in protecting prisoners and employees from serious injury and preventing escapes. However, MR could improve its effectiveness related to tool control, contraband detection, prisoner shakedowns and cell searches, gate manifests, accounting for visitors, and weapons qualification by staff (Findings 1 through 6).

Audit Objective: To assess the effectiveness and efficiency of MR's prisoner care and maintenance operations.

Conclusion: We concluded that MR's prisoner care and maintenance operations were generally effective and efficient. However, MR could improve its efficiency related to prison staffing to avoid overtime costs (Finding 7).

Noteworthy Accomplishments: During our audit period, MR achieved reaccreditation by the Commission on Accreditation for Corrections of the American Correctional Association. A cognitive restructuring program, strategies for thinking productively, that included a research component, was implemented in 1993 in cooperation with Grand Valley State University. In addition, extensive renovation of segregation space was completed in 1995.
AUDIT SCOPE AND METHODOLOGY Our audit scope was to examine the program and other records of the Michigan Reformatory for the period October 1, 1993 through December 31, 1995. Our audit was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and, accordingly, included such tests of the records and such other auditing procedures as we considered necessary in the circumstances.

To establish our audit objectives, we conducted a preliminary survey of MR's operations. This included discussions with prison staff regarding their functions and responsibilities; tests of program records; and review of DOC policy directives and procedures, and MR procedures. In addition, we developed a survey (see supplemental information) requesting input from certain individuals and businesses regarding their association with MR.

To assess the effectiveness of MR's safety and security operations, we conducted tests of records related to firearms inventories and firearms qualifications, tool inventories, searches of employees, prisoner shakedowns and cell searches, metal detectors, and accounting for visitors.

To assess the effectiveness and efficiency of MR's prisoner care and maintenance operations, we conducted tests of records related to maintenance, food service, and supplies inventory.
AGENCY RESPONSES AND PRIOR AUDIT FOLLOW-UP Our report contains 7 findings and 8 recommendations. MR and DOC indicated that they have either complied with or have taken steps to comply with all the recommendations.

MR had complied with all 8 of the prior audit recommendations.

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This page was created on 4-28-97.