REPORT DIGEST

 

HUMAN RIGHTS COMMISSION

 

COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 2003

 

Summary of Findings:

 

Total this audit                     5

Total last audit                     4

Repeated from last audit      1

 

Release Date:

February 26, 2004

 

 

 

 

State of Illinois

Office of the Auditor General

WILLIAM G. HOLLAND

AUDITOR GENERAL

 

 

To obtain a copy of the Report contact:

Office of the Auditor General

Iles Park Plaza

740 E. Ash Street

Springfield, IL 62703

(217) 782-6046 or TDD (217) 524-4646

 

This Report Digest is also available on

the worldwide web at

http://www.state.il.us/auditor

 

 

 

 

 

SYNOPSIS

  • The CommissionĎs property and equipment values for the years ended June 30, 2003 and 2002 could not be audited due to inadequate documentation.
  • The Commission did not submit administrative and financial reports to the various reporting agencies on a timely basis.
  • The Commission had not established adequate controls over federal funds.

 

 

 

 

 

 

 

 

 

{Expenditures and Activity Measures are summarized on the reverse page.}

HUMAN RIGHTS COMMISSION

COMPLIANCE AUDIT

For The Two Years Ended June 30, 2003

 

EXPENDITURE STATISTICS

FY 2003

FY 2002

FY 2001

! Total Expenditures (All Funds)

$1,346,630

$1,332,623

$1,351,084

OPERATIONS TOTAL

% of Total Expenditures

Personal Services

% of Operations Expenditures

Average No. of Employees

$1,346,630

100%

$966,889

71.8%

19

$1,332,623

100%

$932,269

69.9%

20

$1,351,084

100%

$944,879

70.0%

19

Other Payroll Costs (FICA, Retirement)

% of Operations Expenditures

$209,324

15.5%

$200,045

15.0%

$193,647

14.3%

Contractual Services

% of Operations Expenditures

$125,560

9.3%

$137,555

10.3%

$113,575

8.4%

All Other Items

% of Operations Expenditures

$44,857

3.4%

$62,754

4.8%

$98,983

7.3%

  • Cost of Property and Equipment (unaudited)

$340,536

338,648

$336,338

SELECTED ACTIVITY MEASURES

FY 2003

FY 2002

FY 2001

  • Average Number of Administrative Judges at Year End

  • Average Administrative Judge Caseload

 

7

99

 

7

107

 

6

134

! Total Complaints Filed or on File

1,028

1,013

1,211

! Cases Completed

333

266

442

! Open Cases at Fiscal Year End

695

747

769

EXECUTIVE DIRECTOR

Executive Director (05/16/03 to Current)                       Mr. James Sledge

Acting Executive Director (12/16/02 to 05/15/03)          Ms. Roma Larson

Executive Director (08/01/01 to 12/15/02)                     Ms. Katherine Parker

Acting Executive Director (07/01/01 to 07/31/01)          Ms. Roma Larson

 

 

 

 

 

 

 

64% of the property items did not have an acquisition date or value

 

 

 

 

 

 

 

Records could not be audited

 

 

 

 

 

 

 

 

 

 

Administrative and financial reports filed late

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Insufficient controls over federal funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

Insufficient Property and Equipment Procedures

The Commissionís property and equipment procedures were insufficient to ensure the proper accounting and safeguarding of State assets. During our review of property and equipment, we noted the following:

  • The Commission did not provide adequate documentation for its property and equipment values.
  • The Commissionís detailed property and equipment listing did not contain acquisition date or cost for 429 out of 672 (64%) property items.
  • The Commissionís ending balances reported on the Agency Report of State Property could not be reconciled to the detailed property and equipment records, and additions and deletions of items were not reported.
  • Five of 25 (20%) items tested were included on the Commission detailed property listing; however, the Commission no longer maintained the items. (Finding 3, page 10-11)

The Commissionís Property and Equipment Schedule contained approximately $340,000 and $339,000 in property and equipment at June 30, 2003 and 2002, respectfully. Due to the inability to support the values of the property and equipment amounts recorded, these amounts could not be audited.

We recommended the Commission conduct a thorough investigation to locate the documentation to determine the historical cost and implement controls to ensure accurate reporting of State property.

The Commission acknowledged and stated they would work with the Department of Central Management Services and the Office of the Comptroller to establish the value of the property and equipment items.

 

Late Reporting of Administrative and Financial Reports

The Commission did not submit administrative and financial reports to the various reporting agencies in a timely manner. We noted the following:

  • One out of ten (10%) Statement of Economic Interest Statements was filed 15 days late.
  • The annual review of the internal controls required to be filed with the Office of the Auditor General was 92 and 41 days late for fiscal years 2002 and 2003.
  • The Quarterly Reports of State Property to be filed with the Office of the Comptroller were 1 to 19 days late.
  • The Commission did not file the Real Property Utilization Report with the Department of Central Management Services.
  • The Commission filed their fiscal year 2003 Compensated Absences Report 27 days late with the Office of the Comptroller.
  • The Commission filed their fiscal year 2003 lease information 6 days late with the Office of the Comptroller.
  • The Commission did not file Travel Headquarters Reports (TA-2) with the Legislative Audit Commission for fiscal years 2002 and 2003.

We recommend the Commission develop and implement controls to ensure the timely reporting with the appropriate agencies. (Findings 2 and 4, pages 12-13 and 15)

The Commission acknowledged and stated a reporting schedule had been implemented.

 

Inadequate Controls over Federal Funds

The Commission did not maintain sufficient internal controls over federal trust funds.

The Federal Trust Fund (#0351-State Legalization Impact Assistance Grant) had been inactive for over 18 months. The Commission had not notified the Office of the Comptroller regarding the inactive account. Approximately $30,284 was in this fund.

The State Finance Act (30 ILCS 105/5(c)) mandates special funds in the State Treasury, which have been inactive for 18 months or longer, should automatically be terminated and the balance remaining transferred by the Comptroller to the General Revenue Fund.

The Commission's management stated they were not aware that the Office of the State Comptroller should be notified of dormant funds.

We recommend the Commission notify the Office of the Comptroller regarding the inactive federal funds. (Finding 5, page 16)

Commission officials acknowledged the condition and stated they have notified the Office of the State Comptroller.

Other Finding

The remaining finding involved the lack of segregation of duties. We will review progress toward implementation of all recommendations during our next audit.

Mr. Jack Pearce, Fiscal Officer, provided the Commissionís responses.

 

___________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were DeRaimo Hillger & Ripp.