FY11-HRC-Comp-Full

              STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
TABLE OF CONTENTS
Page
Commission Officials 1
Management Assertion Letter 2
Compliance Report
Summary 4
Accountant’s Reports
Independent Accountants’ Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for
State Compliance Purposes 6
Schedule of Findings
Current Findings – State Compliance 9
Prior Findings Not Repeated 13
Supplementary Information for State Compliance Purposes
Summary 15
Fiscal Schedules and Analysis
Schedule of Appropriations, Expenditures and Lapsed Balances 16
Comparative Schedule of Net Appropriations, Expenditures
and Lapsed Balances 18
Schedule of Changes in State Property 19
Comparative Schedule of Cash Receipts 20
Reconciliation Schedule of Cash Receipts to Deposits Remitted
to the State Comptroller 20
Analysis of Significant Variations in Expenditures 21
Analysis of Significant Lapse Period Spending 23
Analysis of Operations
Agency Functions and Planning Program 24
Average Number of Employees 26
Service Efforts and Accomplishments (Not Examined) 27
COMMISSION OFFICIALS
HUMAN RIGHTS COMMISSION
Director Mr. N. Keith Chambers
Chief Fiscal Officer Dr. Ewa I. Ewa
Acting General Counsel (7/5/11 to present) Ms. Donyelle Gray
General Counsel (through 5/15/11) Ms. Harriet Parker
Commissioners:
Martin R. Castro (Chairperson)
Marti Baricevic
David Chang
Robert A. Cantone
Terry Cosgrove
Nabi R. Fakroddin
Marylee V. Freeman
Spencer Leak, Sr.
Munir Muhammad
Rozanne Ronen
Diane Viverito
David J. Walsh
Patricia Bakalis Yadgir
Commission offices are located at:
James R. Thompson Center
100 West Randolph Street, Suite 5-100
Chicago, IL 60601
William G. Stratton Office Building
Room 802
Springfield, IL 62706
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2
Commissioners
Martin R. Castro
Chairman
Marti Baricevic
Robert A. Cantone
David Chang
Terry Cosgrove
STATE OF I LLI NO IS
Human Rights Commission
Honorable William G. Holland
Auditor General
lies Park Plaza
740 E. Ash
Springfield, IL 62703-3154
Dear Mr. Holland:
Pat Quinn
Governor
January 6, 2012
Nabi R. Fakroddin, P.E., S.E.
We are responsible for the identification of, and compliance with, all
aspects of laws, regulations, contracts, or grants that could have a material effect
on the operations of the Human Rights Commission (Commission). We are
responsible for and we have established and maintained an effective system of,
internal controls over compliance requirements. We have performed an evaluation
of the Commission's compliance with the following assertions during the tv.ro-year
period ended June 30, 2011. Based on this evaluat ion, we assett that during the
years ended June 30, 2011 and June 30, 2010, the Commission has materially
complied with the assertions below.
Marylee V. Freeman
Spencer Leak, Sr.
Munir Muhammad
Rozanne Ronen
Diane M. Viverito
David J. Walsh
Patricia Bakalis Yadgir
N. Keith Chambers
Executive Director
A. The Commission has obligated, expended, received and used public funds
of the State in accordance with the purpose for which such funds have been
appropriated or otherwise autho1ized by law.
B. The Commission has obligated, expended, received and used public funds
of the State in accordance with any limitations, restrictions, conditions or
mandatory directions imposed by law upon such obligation, expenditure,
receipt or use.
C. The Commission has complied, in all material respects, with applicable
Jaws and regulations, including the State uniform accounting system, in its
financial and fiscal operations.
D. The State revenues and receipts collected by the Commission are in
accordance with applicable laws and regulations and the accounting and
recordkeeping of such revenues and receipts is fair, accurate and in
accordance with law.
James R. Thompson Center. Suite 5-100. Chicago, Illinois 60601
Phone (312) 814-6269 TOO (312) 814-4760 Fax (312) 814-6517
William G. Stratton Office Building. Room 802, Springfield. Illinois 62706
Phone (217) 785-4350 TOO (217) 557-1500 Fax (217) 524-4877
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E. The money or negotiable securities or similar assets handled by the Commission on behalf of the State
or held in trust by the Commission have been properly and legally administered, and the accounting and
recordkeeping relating thereto is proper, accurate and in accordance with law.
Yours very truly,
Human Rights Commission
(N. Keith Chambers, Director)
(Dr. Ewa I. Ewa, Fiscal Officer)
(Michael Cal1S) Chief Administrative Law Judge)
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
COMPLIANCE REPORT
SUMMARY
The compliance testing performed during this examination was conducted in accordance with
Government Auditing Standards and in accordance with the Illinois State Auditing Act.
ACCOUNTANTS’ REPORT
The Independent Accountants’ Report on State Compliance, on Internal Control Over
Compliance and on Supplementary Information for State Compliance Purposes does not contain scope
limitations, disclaimers, or other significant non-standard language.
SUMMARY OF FINDINGS
Number of
Current
Report
Prior
Report
Findings 4 9
Repeated findings 3 7
Prior recommendations implemented
or not repeated 6 2
SCHEDULE OF FINDINGS
FINDINGS – STATE COMPLIANCE
Item No. Page Description Finding Type
11-1 9 Untimely publication of decisions Significant Deficiency
and Noncompliance
11-2 10 Failure to document reconciliation of expenditure
records
Significant Deficiency
and Noncompliance
11-3 11 Failure to file economic interest statement Significant Deficiency
and Noncompliance
11-4 12 Employee performance evaluations not completed
timely
Significant Deficiency
and Noncompliance
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
PRIOR FINDINGS NOT REPEATED
Item No. Page Description
A 13 Noncompliance with the Fiscal Control and Internal Auditing Act
B 13 Lack of compliance with the Labor and Employment
Administrative Code
C 13 Commissioners’ terms expired
D 13 Failure to publish annual report
E 13 Lack of segregation of duties
F 14 Inadequate control over State property and related reporting
EXIT CONFERENCE
The findings and recommendations appearing in this report were discussed with Commission
personnel at an exit conference on December 13, 2011. Attending were:
HUMAN RIGHTS COMMISSION
Ewa I. Ewa, Chief Fiscal Officer
Office of the Auditor General
Peggy Hartson, Audit Manager
Jose G. Roa, Audit Supervisor
Responses to the recommendations were provided by Dr. Ewa I. Ewa, Chief Fiscal Officer in
correspondence dated December 14, 2011.
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SPRINGFIELD OFFICE:
ILES PARK PLAZA
7<10 EAST ASH • 62703·3 15 4
PHONE: 2 17n82·6046
FAX: 2 17n85·8222 • TTY: 088126 1·2887
CHICAGO OFFICE:
MICHAE::L A BILANDIC BLDG. SUITE S -900
160 NOIHH LASALLE · 60601 3103
PilON E 3 I 218 I <1 -4000
I" AX 31210 14·<1006
OFFICE OF THE AUDITOR GENERAL
WILLIAM G. HOLLAND
fNOEPENDENT ACCOUNTANTS' REPORT ON STATE COMPI.IANCE.
ON INTER AL CONTROL OVER COMPLIANCE. A DON
SUPPLEMENTARY INFORMATION FOR STATE COMPLIANC: I ~ PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
\Ve have examined the 'tate of Illinois, !Iuman Rights Commission's compliance with the
requirements listed below. as more fully described in the Audit Guid<.: for Financial Audits and
Compliance Anestation Engagements of Illinois tate Agencies (A udit Guide) as adopted by the
Auditor General. during the two years ended June 30. 20 11. The management of the State or
Illi nois, Human Rights Commission is responsible for compliance with these requirements. Our
responsibility is to express an opinion on the tate of Illinois. !Iuman Rights Commission's
compliance based on our examination.
A. The State of Illinois. !Iuman Rights Commission has obligated. expended. recejved. and
used public funds of the State in accordance with the purpose for which such funds have
been appropriated or otherwise authorized by law.
B. The State of Illinois. Human Rights Commission has obligated. expended, received. and
used public funds of the State in acco rdance with any limitat ions. restri ctions. conditions
or mandatory directions imposed by law upon such obli gation. expenditure. receipt or
use.
C. The State of Illinois. Human Rights Commission has complied, in all material respects.
with applicable laws and regulations. including the State uniform accounting system, in
its financial and fi scal operations.
D. State revenues and receipts collected by the State or Illinois, I Iuman Rights Commission
are in accordance with applicable lm~s and regulations and the accounting and
recordkecping of SU(;h revenues and receipts is fair. accuratt.: and in accordance with law.
E. Money or negotiable securities or similar assets handled by the Sta t ~.: or Illinois, I Iuman
Rights Commission on behalf of the State or held in trust by the ' tat<.: or Illinois. I Iuman
Rights Commission have been properly and legally administered and the accounting and
recordkeeping relating thereto is proper. accurate. and in accordance with law.
INTERNET ADDRESS: AUDITOn<itMAIL STATE. IL.US
RECYCLED Pl\f' I" H SOVOCI\N INKS
We conducted our examination in accordance with attestation standards established by the
American Institute of Certified Public Accountants; the standards applicable to attestation
engagements contained in Government Auditing Standards issued by the Comptroller General of
the United States; the Illinois State Auditing Act (Act); and the Audit Guide as adopted by the
Auditor General pursuant to the Act; and, accordingly, included examining, on a test basis,
evidence about the State of Illinois, Human Rights Commission’s compliance with those
requirements listed in the first paragraph of this report and performing such other procedures as
we considered necessary in the circumstances. We believe that our examination provides a
reasonable basis for our opinion. Our examination does not provide a legal determination on the
State of Illinois, Human Rights Commission’s compliance with specified requirements.
In our opinion, the State of Illinois, Human Rights Commission complied, in all material
respects, with the requirements listed in the first paragraph of this report during the two years
ended June 30, 2011. However, the results of our procedures disclosed instances of
noncompliance, which are required to be reported in accordance with criteria established by the
Audit Guide, issued by the Illinois Office of the Auditor General and which are described in the
accompanying schedule of findings as findings 11-1 through 11-4.
Internal Control
The management of the State of Illinois, Human Rights Commission is responsible for
establishing and maintaining effective internal control over compliance with the requirements
listed in the first paragraph of this report. In planning and performing our examination, we
considered the State of Illinois, Human Rights Commission’s internal control over compliance
with the requirements listed in the first paragraph of this report as a basis for designing our
examination procedures for the purpose of expressing our opinion on compliance and to test and
report on internal control over compliance in accordance with the Audit Guide issued by the
Illinois Office of the Auditor General, but not for the purpose of expressing an opinion on the
effectiveness of the State of Illinois, Human Rights Commission’s internal control over
compliance. Accordingly, we do not express an opinion on the effectiveness of the State of
Illinois, Human Rights Commission’s internal control over compliance.
A deficiency in an entity’s internal control over compliance exists when the design or operation
of a control does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct noncompliance with the requirements listed
in the first paragraph of this report on a timely basis. A material weakness is a deficiency, or
combination of deficiencies, in internal control over compliance such that there is a reasonable
possibility that material noncompliance with a requirement listed in the first paragraph of this
report will not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal
control over compliance that might be deficiencies, significant deficiencies or material
weaknesses. We did not identify any deficiencies in internal control over compliance that we
consider to be material weaknesses, as defined above. However, we identified certain
deficiencies in internal control over compliance that we consider to be significant deficiencies as
described in the accompanying schedule of findings as findings 11-1 through 11-4. A significant
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deficiency over compliance is a deficiency, or combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those
charged with governance.
As required by the Audit Guide, immaterial findings excluded from this report have been reported
in a separate letter.
The State of Illinois, Human Rights Commission's responses to the findings identified in our
examination are described in the accompanying schedule of findin gs. We did not examine the
State of Illinois, Human Rights Commission's responses and, accordingly, we express no
opinion on them.
Supplementary Information for State Compliance Purooses
Our examination was conducted for the purpose of forming an opinion on compliance with the
requirements listed in the first paragraph of this report. The accompanying supplementary
information as li sted in the table of contents as Supplementary Information for State Compliance
Purposes is presented for purposes of additional analysis. We have applied certain limited
procedures as prescribed by the Audit Guide as adopted by the Auditor General to the 20 I 0 and
the 20 II Supplementary Information for State Compliance Purposes, except for Service Efforts
and Accomplishments on which we did not perform any procedures. However, we do not
express an opinion on the supplementary information.
We have not applied procedures to the 2009 Supplementary Information for State Compli ance
Purposes, and accordingly, we do not express an opinion thereon.
This report is intended solely for the information and use of the Auditor General, the General
Assembly, the Legislative Audit Commission, the Governor, the Human Rights Commission, and
agency management, and is not intended to be and should not be used by anyone other than these
specified parties.
~~~
BRUCE L. BULLARD, CPA
Director of Financial and Compliance Audits
January 6, 2012
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-1. FINDING (Untimely publication of decisions)
The Human Rights Commission (Commission) did not timely publish its decisions.
Five of 25 (20%) decisions tested were not published on the Commission’s website within 120
calendar days of the disposal date. The decisions were published from 12 to 39 days late.
The Illinois Human Rights Act (775 ILCS 5/8-110) requires decisions of the Commission or panels
thereof, whether on requests for review or complaints, to be published within 120 calendar days of
the completion of service of the written decision on the parties to ensure a consistent source of
precedent.
Commission officials stated that the posting delay for three of the cases was due to clerical and
human error and a mistake as to when the decisions were made. The other two cases were delayed
due to the retooling of the website and organizing permissions to post decisions on the website.
Decisions should be published timely to comply with State statute and to ensure a consistent source
of precedent. (Finding Code No. 11-1, 09-2, 07-2)
RECOMMENDATION
We recommend the Commission comply with the Illinois Human Rights Act and publish all of
its decision within 120 calendar days.
COMMISSION RESPONSE
The Commission "Agrees" with this finding as it applies to FY09/10. This was due to
unavailability of resources and appropriate manpower. The problem has been resolved and HRC
is publishing its decisions on a timely manner.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-2. FINDING (Failure to document reconciliation of expenditure records)
The Human Rights Commission (Commission) did not document monthly reconciliation of its
appropriations and expenditures to the Office of the Comptroller (Comptroller) records.
We noted the Commission did not document monthly reconciliations of its unexpended budget
authority balance to the Comptroller’s Monthly Appropriation Status Report during FY10 and
FY11 as required. The Commission expenditures totaled $1,754,994 and $1,909,830 during
FY10 and FY11, respectively.
The Statewide Accounting Management System (SAMS) (Procedure 11.40.20) requires State
agencies to reconcile unexpended budget authority balance per agency records with the
unexpended budget authority balance per the Comptroller on a monthly basis and notify the
Comptroller of any corrections or unreconciled balances.
Commission personnel stated they compared the totals for expenditures each month.
Failure to document properly reconciled accounting records could lead to inaccurate financial
reporting and unresolved differences between Commission and Comptroller records. (Finding
Code No. 11-2, 09-6, 07-6)
RECOMMENDATION
We recommend the Commission ensure monthly reconciliations are documented to demonstrate
compliance with SAMS procedures.
COMMISSION RESPONSE
The Commission "Agrees" with the finding and will henceforth transmit signed reconciliation
documents to the Comptroller’s office.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-3. FINDING (Failure to file economic interest statement)
The Human Rights Commission (Commission) did not notify the Secretary of State of an
employee whose position required them to file an economic interest statement.
During testing, we noted an employee who functions as the head of a department and has direct
supervisory authority over the formulation, negotiation, issuance or execution of contracts
entered into by the State in the amount of $5,000 or more was omitted from the list of employees
required to file statements of economic interest and, therefore, did not file the required economic
interest statements for FY10 or FY11 with the Secretary of State.
The Illinois Governmental Ethics Act (Act) (5 ILCS 420/4A-101(f)) requires persons employed
by any branch, agency, authority or board of the government of the State who function as the
head of a department and/or has direct authority for the formulation, negotiation, issuance or
execution of contracts entered into by the State in the amount of $5,000 or more to file a
statement of economic interest. The Act (5 ILCS 420/4A-105) requires a statement of economic
interest to be filed by required persons by May 1 of each year. The Act (5 ILCS 420/4A-106)
further requires on or before February 1 annually, the chief administrative officer of any State
agency to certify to the Secretary of State the names and mailing addresses of those persons that
are required to file the economic interest statement.
Commission management stated the economic interest statement was sent to another
governmental entity in error.
Failure to notify the Secretary of State of all employees required to file economic interest
statements led to an employee not filing the required statements. In addition, the failure to file
economic interest statements could lead to employees making decisions in which they should
have been disqualified due to a conflict of interest. (Finding Code No. 11-3)
RECOMMENDATION
We recommend the Commission comply with the Act and take appropriate action to ensure
required employees file economic interest statements with the Secretary of State.
COMMISSION RESPONSE
The Commission "Agrees" with this finding. The specific filling in question was done and
submitted to Cook County Clerk's Office rather than the Secretary of State's office. Agency will
in the future inform staff to direct all fillings to the Secretary of State's office as recommended.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF FINDINGS
For the Two Years Ended June 30, 2011
11-4. FINDING (Employee performance evaluations not completed timely)
The Human Rights Commission (Commission) did not complete its employee performance
evaluations timely.
The Commission did not timely complete performance evaluations for 3 of 6 (50%) employees
tested. The evaluations were completed from 4 to 56 days late.
The Commission’s Employee Policy Manual (Chapter 2, Section q.) requires completion of the
evaluation process for all Commission employees at least every 12 months, except in the case of
administrative law judges who are newly hired (9 months) or newly promoted (3 months).
Commission officials stated evaluations were not completed timely due to the workload of
management.
Performance evaluations are a systematic and uniform approach used for the development of
employees and communication of performance expectations to employees. Performance
evaluations should serve as a foundation for salary adjustments, promotion, demotion, and
discharge decisions. (Finding Code No. 11-4, 09-9, 07-9, 05-6)
RECOMMENDATION
We recommend the Commission complete employee performance evaluations for all employees
in a timely manner.
COMMISSION RESPONSE
The Commission "Agrees" with the finding. The infractions occurred due to evaluations being
signed by staff after returning from vacation. The Commission has developed a reminder
process that will notify evaluators to resolve this issue and hence abide by the recommendation.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
PRIOR FINDINGS NOT REPEATED
For the Two Years Ended June 30, 2011
A. FINDING (Noncompliance with the Fiscal Control and Internal Auditing Act)
During the prior examination, the Human Rights Commission (Commission) did not timely
complete and file its Fiscal Control and Internal Auditing Act (FCIAA) certifications.
During the current examination, the Commission timely completed and filed its FCIAA
certifications. (Finding Code No. 09-1)
B. FINDING (Lack of compliance with the Labor and Employment Administrative Code)
During the prior examination, the Commission did not comply with the Labor and Employment
Administrative Code and serve all required parties within 5 days of the complaint being filed.
During the current examination, our sample testing showed fewer instances where parties were
not served within 5 days and the issue is reported in our letter of immaterial findings. (Finding
Code No. 09-3, 07-3)
C. FINDING (Commissioners’ terms expired)
During the prior examination, 11 Commissioners’ terms were expired. In addition, 2
Commissioners positions were vacant.
During the current examination, our testing showed fewer vacancies and the issue is reported in
our letter of immaterial findings. (Finding Code No. 09-4, 07-4)
D. FINDING (Failure to publish annual report)
During the prior examination, the Commission did not prepare or deliver to the Governor Annual
Reports for FY08 or FY09.
During the current examination, the Commission completed its annual reports as required and
published them on their website. (Finding Code No. 09-5, 07-5)
E. FINDING (Lack of segregation of duties)
During the prior examination, the Commission lacked proper segregation of duties in approval
and payment of vouchers, property control, management of cash, and controls over payroll.
During the current examination, the Commission properly segregated duties in approval and
payment of vouchers, property control, and controls over payroll. In addition, management of
cash appears to be sufficient based on volume of the Commission’s cash transactions. (Finding
Code No. 09-7, 07-7, 05-3, 03-3, 01-4)
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
PRIOR FINDINGS NOT REPEATED
For the Two Years Ended June 30, 2011
F. FINDING (Inadequate control over State property and related reporting)
During the prior examination, the Commission did not exercise adequate controls over State
property including the failure to transfer obsolete items and inaccurate reporting of transactions
on the property records and reports.
During the current examination, our sample testing did not note any problems with obsolete
equipment and transactions were accurately recorded and reported. (Finding Code No. 09-8)
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SUPPLEMENTARY INFORMATION FOR STATE COMPLIANCE PURPOSES
SUMMARY
Supplementary Information for State Compliance Purposes presented in this section of
the report includes the following:
• Fiscal Schedules and Analysis:
Schedule of Appropriations, Expenditures and Lapsed Balances
Comparative Schedule of Net Appropriations, Expenditures
and Lapsed Balances
Schedule of Changes in State Property
Comparative Schedule of Cash Receipts
Reconciliation Schedule of Cash Receipts to Deposits Remitted
to the State Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Lapse Period Spending
• Analysis of Operations:
Agency Functions and Planning Program
Average Number of Employees
Service Efforts and Accomplishments (Not Examined)
The accountants’ report that covers the Supplementary Information for State Compliance
Purposes presented in the Compliance Report Section states the auditors have applied certain
limited procedures as prescribed by the Audit Guide as adopted by the Auditor General, except
for information on the Service Efforts and Accomplishments on which they did not perform any
procedures. However, the accountants do not express an opinion on the supplementary
information.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations for Fiscal Year 2011
Fourteen Months Ended August 31, 2011
Approximate
Appropriations Lapse Period Approximate Approximate
(Net After Expenditures Expenditures Total Balances
P.A. 96-0956 Transfers) Through 6/30/11 7/01 - 8/31/11 Expenditures Lapsed
General Revenue Fund - 001
Governor's Discretionary Appropriation $ 50,000 $ - $ 28,627 $ 28,627 $ 21,373
Torture Inquiry and Relief Commission 375,000 41,239 8,393 49,632 325,368
Lump Sum: Operational Expenses 1,827,300 1,766,512 57,399 1,823,911 3,389
Total General Revenue Fund $ 2,252,300 $ 1,807,751 $ 94,419 $ 1,902,170 $ 350,130
Special Projects Division Fund - 607
Process and Adjucate Cases $ 7,660 $ - $ 7,660 $ 7,660 $ -
Grand Total - All Funds $ 2,259,960 $ 1,807,751 $ 102,079 $ 1,909,830 $ 350,130
Note 3: Approximate lapse period expenditures do not include interest payments approved for payment by the Agency and submitted to the Comptroller for payment after August.
Note 1: Appropriations, expenditures, and lapsed balances were obtained from State Comptroller records and have been reconciled to the Agency's records.
Note 2: Expenditure amounts are vouchers approved for payment by the Agency and submitted to the State Comptroller for payment to the vendor.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
Appropriations for Fiscal Year 2010
Fourteen Months Ended August 31, 2010
Appropriations Lapse Period
(Net After Expenditures Expenditures Total Balances
P.A 96-0042, P.A 96-0046 Transfers) Through 6/30/10 7/01 - 8/31/10 Expenditures Lapsed
General Revenue Fund - 001
Personal Services $ 1,676,000 $ 1,388,100 $ 79,443 $ 1,467,543 $ 208,457
State Contributions to Social Security 128,200 101,472 5,908 107,380 20,820
Lump Sum: Operational Expenses 248,200 156,157 23,914 180,071 68,129
Total General Revenue Fund $ 2,052,400 $ 1,645,729 $ 109,265 $ 1,754,994 $ 297,406
Special Projects Division Fund - 607
Process and Adjucate Cases $ 100,000 $ - $ - $ - $ 100,000
Grand Total - All Funds $ 2,152,400 $ 1,645,729 $ 109,265 $ 1,754,994 $ 397,406
Note 1: Appropriations, expenditures, and lapsed balances were obtained from State Comptroller records and have been reconciled to the Agency's records.
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STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
For the Fiscal Years Ended June 30,
Fiscal Year
2011 2010 2009
P.A. 96-0956 P.A. 95-0731
General Revenue Fund - 001
Appropriations (Net of Transfers) ` $ 2,252,300 $ 2,052,400 $ 2,405,100
Expenditures
Personal Services $ - $ 1,467,543 $ 1,355,556
State Contribution to State
Employees' Retirement System - - 285,724
State Contributions to Social Security - 107,380 99,100
Contractual Services - - 141,261
Travel - - 10,960
Commodities - - 11,300
Printing - - 1,855
Equipment - - 23,627
Electronic Data Processing - - 4,516
Telecommunications - - 26,618
Governor's Discretionary Appropriation 28,627 - -
Torture Inquiry and Relief Commission 49,632 - -
Lump Sum: Operational Expenses 1,823,911 180,071 -
Total Expenditures - General Revenue Fund $ 1,902,170 $ 1,754,994 $ 1,960,517
Special Projects Division Fund - 607
Appropriations (Net of Transfers) $ 7,660 $ 100,000 $ 100,000
Expenditures
Process and Adjucate Cases $ 7,660 $ - $ -
Total Expenditures - Special Projects Division Fund $ 7,660 $ - $ -
.
Total Appropriations for all funds $ 2,259,960 $ 2,152,400 $ 2,505,100
Total Expenditures for all funds 1,909,830 1,754,994 1,960,517
Lapsed Balances for all funds $ 350,130 $ 397,406 $ 544,583
State Officers Salaries
Appropriations
Chairman $ 52,200 $ 52,200 $ 52,200
Twelve Members 563,600 563,600 563,600
Total Appropriations $ 615,800 $ 615,800 $ 615,800
Expenditures
Chairman $ 49,780 $ 28,949 $ 23,457
Twelve Members 537,754 529,661 516,560
Total Expenditures $ 587,534 $ 558,610 $ 540,017
Lapsed Balances $ 28,266 $ 57,190 $ 75,783
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
P.A 96-0042,
P.A 96-0046
Note 1: Fiscal Year 2011 expenditures and related lapse balances do not reflect any interest payments approved for payment by the Agency and submitted to the
Comptroller after August.
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Equipment
Balance at July 1, 2009 $ 224,554
Additions 23,542
Deletions (46,682)
Balance, June 30, 2010 $ 201,414
Balance at July 1, 2010 $ 201,414
Additions 1,708
Deletions (1,777)
Balance, June 30, 2011 $ 201,345
For the Two Years Ended June 30, 2011
Note: The above Schedule has been derived from Commission records and reconciled to
property reports submitted to the Office of the Comptroller and the Department of Central
Management Services.
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SCHEDULE OF CHANGES IN STATE PROPERTY
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GENERAL REVENUE FUND - 001 2011 2010 2009
Personal Phone Call Reimbursements $ 6 $ 0 $ 0
Jury Duty Reimbursements 344 782 17
Miscellaneous 100 0 105
Total Receipts $ 450 $ 782 $ 122
GENERAL REVENUE FUND - 001 2011 2010 2009
Receipts per Commission Records $ 450 $ 782 $ 122
Add: Deposits in Transit,
Beginning of Year 0 0 0
Less: Deposits in Transit,
End of Year 0 0 0
Deposits Remitted to the Comptroller $ 450 $ 782 $ 122
REMITTED TO THE STATE COMPTROLLER
For the Fiscal Years Ended June 30,
Fiscal Year
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
COMPARATIVE SCHEDULE OF CASH RECEIPTS
For the Fiscal Years Ended June 30,
Fiscal Year
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
20
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2011 AND 2010
A comparative schedule of a significant variation in expenditures (20% and $10,000 or more) between
the fiscal years ended June 30, 2011 and June 30, 2010 is shown below:
FISCAL YEAR ENDED
JUNE 30,
INCREASE
(DECREASE)
2011 2010 AMOUNT %
Personal Services $ 0 $ 1,467,543 ($1,467,543) (100%)
State Contributions to Social Security $ 0 $ 107,380 ($ 107,380) (100%)
Governor’s Discretionary Appropriation $ 28,627 $ 0 $ 28,627 100%
Torture Inquiry and Relief Commission $ 49,632 $ 0 $ 49,632 100%
Lump Sum: Operational Expenses $ 1,823,911 $ 180,071 $1,643,840 913%
Commission management provided the following explanations for the significant variation identified
above:
General Revenue Fund (001)
Personal Services and State Contributions to Social Security
The decrease was due to the Commission receiving a lump sum appropriation for all General Revenue
Fund expenditures in FY11.
Governor’s Discretionary Appropriation
The increase was due to this appropriation being new in FY11. The expenditures were used for payroll
and related expenses.
Torture Inquiry and Relief Commission (TIRC)
The increase was due to the creation of the TIRC with the implementation of the TIRC Act. These
expenditures were used for payroll and office expenses associated with the TIRC.
Lump Sum: Operational Expenses
The increase was due to expenditures for personal services and State contributions to Social Security. In
FY10, expenditures for personal services and State contributions to Social Security were made from
their own individual appropriation line.
21
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
For the Two Years Ended June 30, 2011
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES BETWEEN FISCAL
YEARS 2010 AND 2009
A comparative schedule of a significant variation in expenditures (20% and $10,000 or more) between
the fiscal years ended June 30, 2010 and June 30, 2009 is shown below:
FISCAL YEAR ENDED
JUNE 30,
INCREASE
(DECREASE)
2010 2009 AMOUNT %
State Contribution to State Employee
Retirement System $ 0 $ 285,724 ($ 285,724) (100%)
Contractual Services $ 0 $ 141,261 ($ 141,261) (100%)
Travel $ 0 $ 10,960 ($ 10,960) (100%)
Commodities $ 0 $ 11,300 ($ 11,300) (100%)
Equipment $ 0 $ 23,627 ($ 23,627) (100%)
Telecommunications $ 0 $ 26,618 ($ 26,618) (100%)
Lump Sum: Operational Expenses $ 180,071 $ 0 $ 180,071 100%
Commission management provided the following explanations for the significant variation identified
above:
General Revenue Fund (001)
State Contributions to State Employee Retirement System, Contractual Services, and other line items
The decrease was due to the Commission receiving a lump sum appropriation in FY10 for all line items
except personal services and State contributions to Social Security.
Lump Sums – Operating Expenses
The increase was due to the Commission receiving a lump sum appropriation in FY10 for the majority
of its line item expenditures.
22
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
For the Two Years Ended June 30, 2011
We have reviewed lapse period spending for fiscal years ended June 30, 2011 and 2010 and have
identified significant lapse period spending (20% or more).
FISCAL YEAR 2011
EXPENDITURE ITEM
TOTAL
EXPENDITURES
LAPSE PERIOD
EXPENDITURES PERCENTAGE
Governor's Discretionary
Appropriation $28,627 $28,627 100%
Commission management provided the following explanation for the significant lapse period
expenditures identified above.
General Revenue Fund (001)
Governor’s Discretionary Appropriation
The lapse period spending was due to the final FY11 payroll voucher being paid from this appropriation.
FISCAL YEAR 2010
General Revenue Fund (001)
We did not notice any significant lapse period expenditures.
23
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
FUNCTIONS AND PLANNING PROGRAM
The Human Rights Commission (Commission) was created when the Illinois Human Rights Act (Act)
was signed into law by Governor Thompson on December 6, 1979. The Act forbids discrimination in
employment, real estate transactions, higher education, public accommodations and access to financial
credit on the basis of sex, age, race, color, religion, arrest record, marital status, handicap, citizenship,
national origin, ancestry, unfavorable military discharge, retaliation, sexual harassment and sexual
orientation. It also enumerates the powers and duties of the Commission such as the ability to hold
meetings anywhere within the State, to establish offices in Springfield and Chicago, and to set the
compensation of employees. The Act requires that all hearing officers be licensed attorneys in Illinois
and full time employees. A training program for hearing officers is required to be implemented and
must include such topics as substantive and procedural aspects of the position, current issues in human
rights law and practice, observation of experienced hearing officers, and the use of hypothetical cases
requiring the hearing officer to issue judgments as a means to evaluating knowledge and writing ability.
The Commission is a quasi-judicial administrative agency. It consists of a staff and 13 Commissioners,
appointed by the Governor with the advice and consent of the Senate. The Governor designates one of
the Commissioners as the Chairman. Commissioners serve a four-year term and may be reappointed.
The Act resulted in the creation of the Department of Human Rights (Department) and the Human
Rights Commission, two separate entities whose roles are set forth by the Act. Both entities work
together to enforce the Act. The Department investigates charges of discrimination brought under the
Act. When the Department finds evidence of a violation, it files a complaint with the Commission. The
Commission reviews complaints brought forth by the Department and issues impartial decisions on
complaints of unlawful discrimination.
The Commission conducts public hearings, presided over by its administrative law judges. After both
parties provide evidence, the administrative law judges issue a recommended order and decision. Once
a recommended order and decision is issued, the Act allows the parties to seek review by the
Commissioners. The Commission meets in panels consisting of three Commissioners and issues orders
and decisions on the recommendation of the administrative law judge. If the complaint is sustained, the
Commission will order a remedy to be paid to the complainant. The respondent may appeal the
Commission’s order and decision to the State Appellate Court.
Planning Program
A management plan is prepared annually to document the goals and objectives for the upcoming fiscal
year. This enables the Commission to manage core operations within the appropriation.
A monthly financial report is produced by the Chief Fiscal Officer on the Commission’s expenditures
and remaining appropriations. Monthly budget meetings between the Executive Director, the Chief
Administrative Law Judge, General Counsel and the Chief Fiscal Officer are held to discuss relevant
issues concerning Commission expenditures. During the meeting, actual expenditures are compared to
budgeted amounts and resulting variances are discussed. Budget meetings provide an opportunity to
24
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
ANALYSIS OF OPERATIONS
For the Two Years Ended June 30, 2011
monitor staffing levels, current caseloads, and progress toward reducing the number of open cases in the
caseload system. In addition, Commissioners also conduct monthly meetings to address issues such as
the evaluation of evidence and legal argument in a contested legal proceeding, the periodic self-assessment
of the Commission and the appointment, compensation, and evaluation of employees of the
Commission. Oversight by the Executive Director and Chief Fiscal Officer of daily operations along
with employee evaluation assists the Commission with fulfilling its statutory responsibilities.
Illinois Torture Inquiry and Relief Commission
The Illinois Torture Inquiry and Relief Commission (TIRC) was created when the Torture Inquiry and
Relief Commission Act (Act) (775 ILCS 40 et seq.) was signed into law on August 10, 2009. The Act
established the TIRC to examine allegations of prison inmates claiming to have been tortured by
police into giving coerced confessions to crimes for which they were ultimately convicted.
The TIRC received funding through an appropriation to the Human Rights Commission. Commission
staff administered those funds during the examination period.
The TIRC consists of two employees and eight commissioners, appointed by the Governor with the
advice and consent of the Senate. Commissioners serve no more than two consecutive 3-year terms
plus any initial term of less than 3 years.
25
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
AVERAGE NUMBER OF EMPLOYEES
For the Fiscal Years Ended June 30,
AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Commission records, presents the average number of employees, by
function, for the Fiscal Years ended June 30,
Division 2011 2010 2009
Officials/Managers 3 4 3
Professionals 11 12 12
Paraprofessionals 0 0 1
Office/Clerical 7 7 5
Total average full-time employees 21 23 21
26
STATE OF ILLINOIS
HUMAN RIGHTS COMMISSION
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
For the Two Years Ended June 30, 2011
The Human Rights Commission’s (Commission) primary responsibility is to review and issue impartial
decisions on complaints of unlawful discrimination and furnish information to the public about the
Illinois Human Rights Act (Act) and the Commission.
Listed below is a compilation of total complaints filed, cases completed and open cases at fiscal year end
as provided by Commission for fiscal years 2011, 2010, and 2009.
FY 2011 FY 2010 FY 2009
Complaints filed through the Department of
Human Rights 116 167 227
Complaints filed by complainants 129 89 35
Remands 4 2 4
Cases carried over from prior year 986 1,081 1,175
Total complaints pending 1,235 1,339 1,441
Cases completed (346) (353) (360)
Open cases at fiscal year end 889 986 1,081
Average number of administrative law judges 9 9 7
Average caseload 99 110 154
The Commission received an appropriation for the Torture Inquiry and Relief Commission (TIRC). The
TIRC investigates and determines factual claims of torture from persons convicted of a felony in Illinois
claiming to have been tortured into confessing the crime for which the person was convicted. The TIRC
began operating on February 1, 2011 and began receiving the first claims in April 2011.
27