REPORT DIGEST

HUMAN RIGHTS COMMISSION

COMPLIANCE EXAMINATION
FOR THE TWO YEARS ENDED JUNE 30, 2023

Release Date:  July 15, 2025

FINDINGS THIS AUDIT: 5

CATEGORY:  NEW -- REPEAT – TOTAL
Category 1:  1 -- 0 -- 1
Category 2:  1 -- 1 -- 2
Category 3:  0 -- 2 -- 2
TOTAL:  2 -- 2 -- 4

FINDINGS LAST AUDIT: 4

State of Illinois, Office of the Auditor
General
FRANK J. MAUTINO, AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General, 400 West
Monroe, Suite 306, Springfield, IL
62704-9849
(217) 782-6046 or TTY (888) 261-2887

This Report Digest and Full Report are also
available on the worldwide web at
www.auditor.illinois.gov

SYNOPSIS

• (23-1) The Human Rights Commission’s
(Commission) internal controls over its
voucher processing function were not
operating effectively during the examination
period.

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

VOUCHER PROCESSING INTERNAL CONTROLS NOT
OPERATING EFFECTIVELY

The Human Rights Commission’s (Commission)
internal controls over its voucher
processing function were not operating
effectively during the examination period.

Due to our ability to rely upon the
processing integrity of the Enterprise
Resource Planning System (ERP) operated by
the Department of Innovation and Technology
(DoIT), we were able to limit our voucher
testing at the Commission to determine
whether certain key attributes were properly
entered by the Commission’s staff into the
ERP. In order to determine the operating
effectiveness of the Commission’s internal
controls related to voucher processing and
subsequent payment of interest, we selected
a sample of key attributes (attributes) to
determine if the attributes were properly
entered into the State’s ERP based on
supporting documentation. The attributes
tested were (1) vendor information, (2)
expenditure amount, (3) object(s) of
expenditure, and (4) the later of the
receipt date of the proper bill or the
receipt date of the goods and/or services.

Our testing noted four of 140 (3%)
attributes were not properly entered into
the ERP System. Therefore, the Commission’s
internal controls over voucher processing
were not operating effectively.

Due to this condition, we qualified our
opinion because we determined the Commission
had not complied, in all material respects,
with applicable laws and regulations,
including the State uniform accounting
system, in its financial and fiscal
operations.

Even given the limitations noted above, we
conducted an analysis of the Commission’s
expenditure data for Fiscal Year 2022 and
Fiscal Year 2023 and noted the following:

• The Commission did not timely approve 96
of 708 (14%) vouchers processed during the
examination period, totaling $99,161. We
noted these vouchers were approved between
31 and 74 days after receipt of a proper
bill or other obligating document.

• The Commission owed one vendor interest,
totaling $6, in Fiscal Year 2023; however,
the Commission had not approved this voucher
for payment to the vendor.

• For 1 of 35 (3%) vouchers selected for
testing, totaling $10,694, the Commission
did not complete and file with the
Department of Central Management Services
(CMS) a State Surplus Property - New
Furniture Affidavit prior to the purchase of
equipment.

• Five of 35 (14%) vouchers tested, totaling
$1,989, were not categorized into the
correct detail object code. (Finding 1,
Pages 12-15)

We recommended the Commission design and
maintain internal controls to provide
assurance its data entry of key attributes
into ERP is complete and accurate.  Further,
we recommended the Commission timely approve
proper bills and obligations due and approve
vouchers for payment of interest due to
vendors. Lastly, we recommended the
Commission complete the necessary
documentation prior to purchasing new
property and ensure proper detail object
codes are used.

The Commission concurred with the
recommendation.

OTHER FINDINGS

The remaining findings pertain to the
Commission’s cybersecurity programs and
practices, Board vacancies, and inadequate
controls over personal services.  We will
review the Board’s progress towards the
implementation of our recommendations in our
next State compliance examination.

ACCOUNTANT’S OPINION

The accountants conducted a State compliance
examination of the Commission for the two
years ended June 30, 2023, as required by
the Illinois State Auditing Act.   The
accountants qualified their report on State
compliance for Finding 2023-001.  Except for
the noncompliance described in this finding,
the accountants stated the Commission
complied, in all material respects, with the
requirements described in the report.

This State compliance examination was
conducted by the Office of the Auditor
General’s staff.

COURTNEY DZIERWA
Division Director

This report is transmitted in accordance
with Section 3-14 of the Illinois State
Auditing Act.

FRANK J. MAUTINO
Auditor General

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