REPORT DIGEST HUMAN RIGHTS COMMISSION COMPLIANCE ATTESTATION EXAMINATION For the Two Years Ended: June 30, 2005 Summary of Findings: Total this audit 6 Total last audit 5 Repeated from last audit 2 Release Date: March 22, 2006
State of Illinois Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
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SYNOPSIS
¨
The Commission made payments for efficiency initiative billings from
improper line item appropriations.
¨
The Commission did not maintain proper internal controls over its
property.
¨
The Commission did not timely authorize contractual agreements. Further, contracts were not filed with the
Office of the State Comptroller in a timely manner.
¨
The Commission did not have adequate controls over employee
timekeeping requirements. Specifically,
the Commission did not maintain timesheets documenting the employee’s time
spent each day as required by the State Officials and Employee Ethics Act.
{Expenditures and Activity Measures are summarized on the reverse page.} |
HUMAN RIGHTS COMMISSION
For The Two Years Ended June 30, 2005
EXPENDITURE STATISTICS |
FY 2005 |
FY 2004 |
FY 2003 |
·
Total Expenditures (All Funds)............................. |
$1,315,238 |
$1,194,464 |
$1,346,630 |
OPERATIONS TOTAL.........................................
%
of Total Expenditures.....................................
Personal
Services...............................................
%
of Operations Expenditures.............................
Average
No. of Employees.................................
|
$1,315,238
100%
$930,655
70.8%
18 |
$1,194,464
100%
$883,399
74.0%
17 |
$1,346,630
100%
$966,889
71.8%
19 |
Other
Payroll Costs (FICA, Retirement)...............
%
of Operations Expenditures............................. |
$220,459
16.8% |
$146,625
12.3% |
$209,324
15.5% |
Contractual
Services...........................................
%
of Operations Expenditures............................. |
$117,982
8.9% |
$117,966
9.8% |
$125,560
9.3% |
All Other Items..............................................
% of Operations Expenditures.......................... ..................................................................... |
$46,142
3.5% |
$46,474
3.9% |
$44,857
3.4% |
·
Cost of Property and Equipment........................... |
$208,058 |
$205,104 |
$340,536 |
SELECTED ACTIVITY
MEASURES (Not Examined) |
FY 2005 |
FY 2004 |
FY 2003 |
·
Average Number of
Administrative Judges at Year End........................................................................
·
Average Administrative
Judge Caseload..................... |
6
99 |
6
105 |
7
99 |
·
Total Complaints Filed or
on File ................................ |
847 |
905 |
1,028 |
·
Cases Completed...................................................... |
255 |
273 |
333 |
·
Open Cases at Fiscal Year
End....................................... |
592 |
632 |
695 |
EXECUTIVE DIRECTOR |
Executive Director - Mr.
James Sledge (currently and during the examination period) |
Efficiency initiative payments were not
paid from the line item appropriation where the cost savings were anticipated 44 items were not being utilized Property and equipment items were not
properly recorded Contractual agreements were not filed
timely with the Comptroller
Commission
did not maintain detailed timesheets as required by the State Officials and
Employee Ethics Act. |
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS EFFICIENCY INITIATIVE Payments
The Commission made
payments for efficiency initiative billings from improper line item
appropriations. Public Act 93-0025,
in part, outlines a program for efficiency initiatives to reorganize, restructure
and reengineer the business processes of the State. The State Finance Act details that the amount designated as
savings from efficiency initiatives implemented by the Department of Central
Management Services (CMS) shall be paid into the Efficiency Initiatives
Revolving Fund. The Act further
requires State agencies to pay these amounts from line item appropriations
where cost savings are anticipated to occur.
The Commission did not receive guidance or documentation from which line item appropriations savings were anticipated to occur. The only guidance indicated on the billing invoice was the amount for payments that should be taken from General Revenue Funds versus Other Funds for the billings. The Commission made payments for these billings not from line item appropriations where cost savings were anticipated to have occurred, but from line items appropriations that had available funds. The Commission paid $8,195 for the CMS billing relating to the Procurement Efficiency Initiative.
We recommended the Commission only make payments for efficiency initiative billings from line item appropriations where savings would be anticipated to occur. (Finding 1, pages 10-11) The Commission acknowledged and stated they would seek an explanation from CMS as to how saving levels were calculated, or otherwise arrived at and how the savings achieved or anticipated impact the Commission’s budget. lack of controls over property
The Commission did not maintain proper internal controls over its property. We noted the following:
We recommend the Commission strengthen controls over property and equipment to ensure proper accountability and reduce potential for possible loss and or theft of State property. (Finding 2, pages 12-13) The Commission acknowledged the finding and recommendation and stated they will continue to identify ways to strengthen controls over property and equipment. LACK OF
TIMELY CONTRACTUAL AUTHORIZATION
One of 12 (8%) of the Commission’s
contractual agreements, totaling $45,000 was not approved prior to the
beginning date of the contract. Five of 12 (42%) of the Commission’s
contractual agreements, totaling $128,899 were not filed with the
Comptroller’s Office within 15 days of execution. Submissions ranged from 12 to 98 days late. We recommend the Commission strengthen controls to ensure contractual agreements are approved prior to execution and the contracts are filed with the Comptroller’s Office in a timely manner. (Finding 4, page 15) Commission officials acknowledged the finding and recommendation and stated they will identify ways to ensure contractual agreements are approved prior to execution and ensure proper filings with the Comptroller’s Office. NEED TO COMPLY WITH STATE OFFICIALS AND
EMPLOYEE ETHICS ACT
The Commission did not maintain timesheets documenting the employee’s time spent each day on official business. The State Officials and Employee Ethics Act (5 ILCS 430/5-5) requires State employees to periodically submit timesheets documenting the time spent each day on official State business to the nearest quarter hour. We recommend the Commission establish policies and procedures which will ensure timesheets are being prepared and submitted periodically. (Finding 5, page 16) Commission officials acknowledged the finding and recommendation and stated they will seek clarification of what additional requirements are necessary to comply. Other Findings
The remaining findings involved the lack of segregation of duties and employee performance evaluations not being completed timely. We will review progress toward implementation of all recommendations during our next audit. Mr. James Sledge, Director provided the Commission’s responses. ___________________________________ WILLIAM G. HOLLAND, Auditor General WGH:mkl:pp SPECIAL ASSISTANT AUDITORS Our special assistant auditors were DeRaimo Hillger & Ripp. |