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Twenty-five vouchers (53.2%) contained errors, unallowable charges or other
irregularities
The Human Rights Commission incurred questionable expenditures in carrying out its
functions
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FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
LACK OF COMPLIANCE WITH TRAVEL REGULATIONS AND POLICIES
The Commission did not have adequate internal control over travel and did not
adhere to travel control rules and regulations. Further, the Commission, which established
a Corporate Travel System using the Government Charge Card, did not adequately monitor,
control or document these expenditures.
Our review of 47 travel vouchers revealed numerous problems, as follows:
- Supporting documentation for 20 of 47 travel vouchers (42.5%) was missing or incomplete.
- For 11 travel vouchers (23%) information on the face of the voucher was lacking. Items
direct billed using the credit card were missing from 10 vouchers. Other information
missing from some vouchers was arrival and departure times and clear references to
locations traveled to.
- Twenty-five vouchers (53.2%) contained errors, unallowable charges, or other
irregularities, such as: meals direct billed or included in lodging; charges for gasoline
and mileage for the same trips; hotel charges in excess of the allowable State rate;
charges for commuting from residences to headquarters; and meal rates and per diem rates
used interchangeably.
- Other problems included non-travel related expenses direct billed to the Government
Charge Card, one instance of commingling the Agency’s account with an individual
account, and on one voucher, only one person’s signature was included. (Finding 2,
pages11-13)
The Commission agreed with our recommendation to follow the Governor’s Travel
Control Board regulations and establish a sound system of internal control over travel and
to seek recoupment of amounts paid in error to employees and Commissioners.
QUESTIONABLE EXPENDITURES
In Fiscal Years 2000 and 2001, the Human Rights Commission incurred questionable
expenditures in carrying out its functions. These included two expenditures for floral
pieces and five expenditures for food in connection with staff meetings and other
meetings. Altogether, the seven expenditures amounted to $1,618.98.
Five of the expenditures were initially charged to the Government Charge Card, which
may only be used for business related travel expenses, and two of the expenditures were
initially paid for by an employee who was subsequently reimbursed. (Finding 3, pages
14-15)
The Commission accepted our recommendation to strictly adhere to rules governing the
use of State credit cards and to review its policies and controls to limit expenditures to
reasonable and necessary Commission functions.
OTHER FINDINGS
Other findings involved lack of required internal control reviews and lack of
segregation of duties. We will review progress toward implementation of all
recommendations during our next audit.
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WILLIAM G. HOLLAND, Auditor General
WGH:KMC:ak
SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Burke, Montague, Kiedaish LLC.
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