REPORT DIGEST

HUMAN RIGHTS COMMISSION

FINANCIAL AND COMPLIANCE AUDIT

For the Two Years Ended:

June 30, 1999

Summary of Findings:

Total this audit 5

Total last audit 4

Repeated from last audit 2

Release Date:
June 21, 2000

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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
Attn: Records Manager
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 Commission did not have adequate controls over its property and equipment.
  • The Commission paid a contractor $117,560 without an itemized invoice or other supporting documentation.
  • The Commission did not have a formal documented training program for its hearing officers as required by the Human Rights Act.

 

 

 

 

 

 

 

 

 

 

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

 

HUMAN RIGHTS COMMISSION

FINANCIAL AND COMPLIANCE AUDIT

For The Two Years Ended June 30, 1999

 
EXPENDITURE STATISTICS

FY 1999

FY 1998

FY 1997

Total Expenditures (All Funds)

$1,750,921

$1,916,582

$1,643,999

OPERATIONS TOTAL
% of Total Expenditures
Personal Services
% of Operations Expenditures
Average No. of Employees
Average Salary Per Employee

$1,750,921
100%
$767,322
43.8%
28
$27,404

$1,916,582
100%
$785,581
41.0%
30
$26,186

$1,643,999
100%
$763,502
46.4%
27
$28,278
Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

$159,541
9.1%

$138,863
7.2%

$123,584
7.5%
Contractual Services
% of Operations Expenditures

$133,909
7.7%

$146,604
7.7%

$126,496
7.7%
All Other Items
% of Operations Expenditures

$54,117
3.1%

$65,926
3.4%

$ 76,431
4.7%
Expenses of Processing Cases
% of Total Expenditures

$636,032
36.3%

$779,608
40.7%

$553,986
33.7%
Cost of Property and Equipment

$291,743

$288,816

$256,258
SELECTED ACTIVITY MEASURES

FY 1999

FY 1998

FY 1997

Number of FTE Administrative Judges at Year End

15

15

16

Total Complaints Filed or on File

1,650

2,074

2,432

Cases Completed

590

794

885
          Cases Remaining

1,060

1,280

1,547

AGENCY DIRECTOR

During Audit Period: Ms. Gayle Bradshaw (7/1/97 - 3/26/99), Ms. Irene Cualoping (3/27/99 - 6/30/99)
Currently: Ms. Irene Cualoping
 

 

 

 

 

 

 

The Commission did not have adequate controls over its property and equipment

 

 

 

 

The Commission paid a contractor $117,560 without an itemized invoice or supporting documentation

 

 

 

 

 

 

 

The Commission did not have a formal documented training program for hearing officers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS

 

INADEQUATE CONTROLS OVER PROPERTY AND EQUIPMENT

The Commission’s property list did not contain all necessary information such as purchase price and date of purchase. Annual inventory lists had fiscal year end dates of May 31 resulting in June purchases being recorded in the wrong fiscal year or omitted from annual inventory lists. (Finding 1, page 13)

Commission officials agreed with our recommendation to properly record, identify, and tag equipment or property.

FAILURE TO ADEQUATELY ADMINISTER A CONTRACT

The Commission did not adequately administer a contract to develop a new case management system.

The Commission paid a contractor $117,560 although the contractor did not provide documentation on the number of hours worked or the hardware/software provided. The Commission later determined the contractor had never provided a working system.

The Commission then requested the Attorney General’s Office to represent it in a breach of contract suit against the contractor. The Commission may recover the $117,560, but it may incur the added expense of litigation. (Finding 3, pages 16-18)

Commission officials agreed with our recommendation to establish controls to ensure contractor billings contain itemized charges and adequate supporting documentation and that goods are actually received before payments are made.

LACK OF FORMAL TRAINING PROGRAM

The Commission did not have a formal training program for its hearing officers. The Human Rights Act 775 ILCS 5/8-102(D) requires the Commission to have a formal training program that addresses 7 training issues. While the Commission stated that it addresses several of these areas, it only started a formal documented training program in April 1999. (Finding 4, Page 19)

Commission officials agreed with our recommendation to comply with the statutory requirements for a formal training program.

AUDITORS’ OPINION

Our auditors stated that the financial statements of the Human Rights Commission as of June 30, 1999 and 1998 and for the years then ended are fairly presented in all material respects.

 

 

____________________________________

WILLIAM G. HOLLAND, Auditor General

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SPECIAL ASSISTANT AUDITORS

Our special assistant auditors were Burke Montague Kiedaisch L.L.C.