FY11-Human-Rights-Comp-Full

              STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPLIANCE EXAMINATION
For the Two Years Ended June 30, 2011
Performed as Special Assistant Auditors
for the Auditor General, State of Illinois
McGREAL & COMPANY, PC
CERTIFIED PUBLIC ACCOUNTANTS
OAK LAWN, ILLINOIS 60453
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPLIANCE EXAMINATION
For the Two Years Ended June 30,2011
Department Officials
Management Assertion Letter
Compliance Report
Summary
Accountants' Report
TABLE OF CONTENTS
Independent Accountants' Report on State Compliance, on Internal
Control Over Compliance, and on Supplementary Information for
State Compliance Purposes
Schedule of Findings
Current Findings State Compliance
Prior Findings Not Repeated
Supplementary Information for State Compliance Purposes
Summary
Fiscal Schedules and Analysis
Schedule ofExpenditures ofFederal Awards
Notes to the Schedule ofExpenditures ofFederal Awards
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 and Reconciliation
Schedule of Cash Receipts to Deposits Remitted to the State
Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
Analysis of Significant Lapse Period Spending
Analysis of Operations
Agency Functions and Planning Program
Average Number of Employees
Service Efforts and Accomplishments (Not examined)
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STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
Director
Deputy Director
Chief Fiscal Officer
COMPLIANCE EXAMINATION
For the Two Years Ended June 30,2011
DEPARTMENT OFFICIALS
Legal Counsel (05/01/11 to Present)
Legal Counsel (06/17/91 To 04/30/11)
Department offices are located at:
100 West Randolph Street
Suite 10-100
Chicago, IL 60601
222 South College
Floor 1
Springfield, IL 62704
2309 West Main Street
Suite 112
Marion, IL 62959
1
Mr. Rocco Claps
Ms. Bobbie Wanzo
Mrs. Lynne Turner
Mr. Lon Meltesen
Mr. Raymundo Luna
ILLINOIS DEPARTMENT OF
-~-H-uman Right-s-- ..
McGreal & Company, PC
Certified Public Accountants
5740 West 95th Street
Oak Lawn, Illinois 60453
Ladies and Gentlemen:
Pat Quinn, Governor
Rocco J. Claps, Director
January 24,2012
We are responsible for the identification of, and compliance with, all aspects of laws, regulations,
contracts, or grant agreements that could have a material effect on the operations of the Department. We are
responsible for and we have established and maintained an effective system of, intemal controls over
compliance requirements. We have performed an evaluation of the Department's compliance with the
following assertions during the two-year period ended June 30, 2011. Based on this evaluation, we asse1t that
during the years ended June 30,2010 and June 30,2011, the Department has materially complied with the
assertions below.
A. The Department 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 authorized by law.
B. The Department 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 Department has complied, in all material respects, with applicable laws and regulations,
including the State uniform accounting system, in its fmancial and fiscal operations.
D. State revenues and receipts collected by the Department are in accordance with applicable laws
and regulations and the accounting and recordkeeping of such revenues and receipts is fair,
accurate and in accordancewith law.
E. Money or negotiable securities or similar assets handled by the agency on behalf of the State or
held in trust by the agency have been properly and legally administered, and the accounting and
recordkeeping relating thereto is proper, accurate and in accordance with law.
Yours very truly,
L nne Turner, Fiscal Officer
100 West Randolph Street, Suite lQ-100, Chicago, fL 60501, (312)814-6200, m {217) 785-5125, Housing Line {BOO) 662·3942
222 South College Street, Room 101, Springfield, ll62704, (217) 785-5100
2309 West Main Street, Marion, IL 52959 (618) 993·7463
www.state.il.us/dhr
2
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
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
Findings
Repeated findings
Prior recommendations
Compliance
Report
4
4
Prior Compliance
Report
6
5
implemented or not repeated 2 1
Item
No.
11-1
11-2
11-3
11-4
9
11
13
14
SCHEDULE OF FINDINGS
Description
FINDINGS (STATE COMPLIANCE)
Inadequate financial report - Generally
Accepted Accounting Principles
Inadequate controls over voucher processing
Employee evaluations not completed timely
Inadequate controls over state property
and equipment
3
Finding Type
Significant Deficiency
and Noncompliance
Significant Deficiency
and Noncompliance
Significant Deficiency
and Noncompliance
Significant Deficiency
and Noncompliance
Item
No.
A
B
16
16
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPLIANCE REPORT
SUMMARY
Description
PRIOR FINDINGS NOT REPEATED
Finding Type
Noncompliance with Statutorily Mandated Time Limits
Inadequate Monitoring of Telephone Usage
EXIT CONFERENCE
The finding and recommendations appearing in this report were discussed with the
Department of Human Rights personnel in an exit conference on January 11, 2012. Attending were:
• Lana Miari, Office of the Auditor General
• Rocco Claps, Director of Human Rights
• Bobbie Wanzo, Deputy Director of Human Rights
• Lynne Turner, Chief Fiscal Officer ofHuman Rights
• Thomas McGreal, Special Assistant Audit Partner
• Colleen Porter, Special Assistant Audit Manager
Responses to the recommendations were provided by Lynne Turner in correspondence dated
January 12, 2012.
4
McGREAL
IJ' AND 1\
INDEPENDENT ACCOUNTANTS' REPORT ON STATE COMPLIANCE, ON
INTERNAL CONTROL OVER COMPLIANCE, AND ON SUPPLEMENTARY
INFORMATION FOR STATE COMPLIANCE PURPOSES
Honorable William G. Holland
Auditor General
State of Illinois
Compliance
As Special Assistant Auditors for the Auditor General, we have examined the Illinois
Department of Human Rights (Department) compliance with the requirements listed below,
as more fully described in the Audit Guide for Financial Audits and Compliance Attestation
Engagements of Illinois State Agencies (Audit Guide) as adopted by the Auditor General,
during the two years ended June 30, 2011. The management of the Department is
responsible for compliance with these requirements. Our responsibility is to express an
opinion on the Department's compliance based on our examination.
A. The Department 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 authorized by law.
B. The Department 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 Department has complied, in all material respects, with applicable laws
and regulations, including the State uniform accounting system, in its
financial and fiscal operations.
D. State revenues and receipts collected by the Department 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.
5
5740 WEST 95TH STREET I OAK LAWN, IL 60453 I 708.422.8600 I FAX 708.422.8642 I WWW.MCGREAL.COM
E. Money or negotiable securities or similar assets handled by the Department
on behalf of the State or held in trust by the Department have been properly
and legally administered and the accounting and recordkeeping relating
thereto is proper, accurate, and in accordance with law.
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 Department'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
Department's compliance with specified requirements.
In our opinion, the Department complied, in all material respects, with the compliance
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 with the
requirements, 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, 11-2, 11-3, and 11-4).
Internal Control
Management of the Department 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 Department'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 Department's
internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the Department's internal control over compliance.
6
A deficiency in an entity's internal control over compliance exists when the design or
operation of a control over compliance 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
considered to be significant deficiencies as described in the accompanying schedule of
findings as items 11-1, 11-2, 11-3, and 11-4. A significant deficiency in an entity's internal
control over compliance is a deficiency, or combination of deficiencies, in internal control
over compliance that is less severe than a material weakness in internal control over
compliance, 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 to your office.
The Department's responses to the findings identified in our examination are described in
the accompanying schedule of findings. We did not examine the Department's responses
and, accordingly, we express no opinion on the responses.
Supplementary Information for State Compliance Purposes
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 listed 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 2011 and the 2010 Supplementary Information for State Compliance
Purposes, except for information on the Service Efforts and Accomplishments on which we
did not perform any procedures. However, we do not express an opinion on the
supplementary information.
7
We have not applied procedures to the 2009 Supplementary Information for State Compliance
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, and agency management, and is not
intended to be and should not be used by anyone other than these specified parties.
McGreal & Company, PC
January 24, 2012
8
11-1. FINDING
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30,2011
(Inadequate Financial Reporting - Generally Accepted Accounting Principles)
The Department of Human Rights (Department) did not prepare an accurate "GAAP Reporting
Package" for submission to the Illinois Office of the Comptroller. The Department did not keep
adequate records or schedules to support grant/contract data, accounts receivable, and deferred
revenues.
We noted the following in our review of the GAAP Reporting Package for the Special Projects
Fund which was submitted to the Comptroller's Office:
• As of June 30, 2010, accounts receivable and deferred revenues were overstated by $208,000
and $1,984,000, respectively.
• As of June 30, 2011, accounts receivable and deferred revenues were overstated by $1,519,000
and $2,613,000, respectively.
We also noted that the Department's books and records were maintained using the balances in the
Comptroller's appropriation reports which is on a cash basis of accounting. As part of the year­end
accounting and financial reporting closing process, State Agencies are required to prepare
adjustments to convert to accrual basis of accounting and submit to the Illinois Office of the
Comptroller their GAAP Reporting Packages which summarize their yearly financial activities
and the status of their funds at year-end. The Department was able to identify accounts payables
at year-end but did not maintain adequate records to establish and report accounts receivables and
deferred revenues related to its federal operating grants.
The Statewide Accounting Management System (SAMS) Manual Chapter 27 details the
procedures for Agency Reporting. Agencies are required to submit GAAP Reporting Packages
which are used by the Comptroller to prepare the State's Basic Financial Statements. The
information reported by the agency should agree to the underlying supporting records at the
Agency and should be reconciled to the records at the Office of the State Comptroller.
Department management stated they tried to prepare the GAAP Reporting Package in a manner
consistent with prior years when the Comptroller's Office prepared it. Therefore, the Department
had confidence in the amounts they had incorporated into the GAAP Reporting Package.
Inaccurate information in the Department's GAAP Reporting Package increases the potential for
errors in the statewide financial statements prepared by the Comptroller. (Finding Code Nos. 11-1,
09-1, 07-1,05-02, 03-1, 01-1, 99-5, 97-5)
9
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30, 2011
RECOMMENDATION
We recommend the Department keep adequate records and schedules to support grant/contract
data, accounts receivables, and deferred revenue so that accurate "GAAP Reporting Packages" can
be prepared in the future.
DEPARTMENT RESPONSE
The Department will adhere to this recommendation and continue to work closely with the
Comptroller's Office to complete the yearly GAAP package. For FYlO and FYll, the Fiscal Staff
completed this package with the assistance of the Comptroller's Office.
10
11-2. FINDING
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30, 2011
(Inadequate Controls over Voucher Processing)
The Illinois Department of Human Rights (Department) did not have adequate controls over
voucher processing.
During our review of 123 vouchers, we noted the following:
• Thirty-two (26%) vouchers tested totaling $296,515 were approved more than 30 days after
receipt of the vendor's invoice. The vouchers pertained to contractual, travel, printing,
telecommunications and lapse period. The vouchers were approved for payment 1 to 432 days
late.
• Sixty (49%) vouchers tested totaling $130,682 were paid more than 60 days after receipt of the
vendor's invoice. Interest computed for 10 (9%) late vouchers was made to an
intergovernmental agency and thus payment was not required. For the remaining 50 ( 41%)
vouchers, interest totaling $3,001 was due and was not paid. The vouchers were paid 1 to 202
days late.
• Four (3%) vouchers tested totaling $183,648 did not indicate an accurate date when the vendor
invoices were received, thus timely approval and payment could not be determined.
The Illinois Administrative Code, Title 74, Section 900.70(b) requires state agencies to approve
proper bills or deny bills with defects, in whole or in part, within 30 days after receipt.
The State Prompt Payment Act (30 ILCS 540/3-2) states that any bill approved for payment must
be paid or the payment issued to the payee within 60 days of receipt of a proper bill or invoice. If
payment is not issued to the payee within this 60 day period, an interest penalty of 1.0% of any
amount approved and unpaid shall be added for each month or fraction thereof after the end of this
60-day period, until final payment is made. It also states that the agency shall pay interest
penalties according to the following:
• Prior to August 18, 2009, agencies are required to pay interest amounting to $50 or more.
Interest amounting to $5 but less than $50 must be requested by the Vendor.
• From August 18, 2009 through June 30,2010, all interest for all amounts must be paid.
11
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30, 2011
• Effective July 1, 2010, interest less than $50 shall not be paid but shall be accrued until all
interest due the vendor for all similar warrants exceeds $50, at which time the accrued
interest shall be payable and interest will begin accruing again, except that interest accrued
as of the end of the fiscal year that does not exceed $50 shall be payable at that time.
Amounts due for interest should be measured and paid in accordance with the law that was
in effect on the day the State of Illinois issued payment.
The Illinois Administrative Code, Title 74, Section 1000.50 requires user agencies to process
payments within 30 days after physical receipt of internal service fund bills and to make
reasonable efforts to review, approve and pay all internal service fund bills in the fiscal year in
which the liability was incurred. User agencies are not to leave internal service fund bills unpaid
in order to circumvent fiscal year budgetary controls.
Department management stated that: 1) late payments were mainly due to funds not being
available at the time of receipt of vendor invoices; and 2) late approval and other exceptions were
due to oversight.
Late approval of invoices resulted in non-compliance with the Illinois Administrative Code.
Failure to pay invoices in a timely manner led to incurring unnecessary interest charges and also
resulted in noncompliance with the State Prompt Payment Act. (Finding Code nos. 11-2, 09-4,
07-4, 05-4,03-3, 01-2, 99-4, 97-4, 95-3)
RECOMMENDATION
We recommend the Department strengthen controls over voucher processing to ensure compliance
with statutory requirements and its own policies.
DEPARTMENT RESPONSE
The Department will adhere to the recommendation. The Department has made significant
improvements in this area and will continue to do so. Because of limited cash :flow, at times,
throughout the Fiscal Year the Department is unable to fulfill some payments until cash and or
transfers are made available.
12
11-3. FINDING
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30, 2011
(Employee Evaluations Not Completed Timely)
The Illinois Department of Human Rights (Department) did not complete annual employee
performance evaluations timely.
The Department did not timely complete annual evaluations for 17 of 25 (68%) employees tested
during the period. The employee evaluations were completed from 47 to 313 days late. One
evaluation for a probationary employee was never performed.
The Illinois Administrative Code, Title 80, Section 302.270 requires the preparation of an evaluation
for certified employees on an annual basis. In addition, probationary employees are to be evaluated at
the end of the third month of the probationary period and a second evaluation 15 days prior to the
conclusion of the probationary period. Also, the Department's internal personnel policy requires
annual evaluations of employees based on either the anniversary date of hire or fiscal year.
Department officials stated evaluations were filed untimely due to supervisors being out of the office
when staff evaluations were due and also oversight by supervisors regarding evaluation due dates.
Additionally, the Department stated that evaluations for investigative staff were performed upon
receipt of production reports, quality return reports and case management summaries which provide
the supervisor with the necessary information to properly evaluate the staff.
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, discharge,
recall, and reinstatement decisions. (Finding Code No. 11-3, 09-6)
RECOMMENDATION
We recommend that the Department take appropriate measures to ensure performance evaluations
are conducted annually as required by policy.
DEPARTMENT RESPONSE
The Department will take the appropriate measures to ensure performance evaluations are
conducted as required by policy. As noted, there are several issues affecting the timeliness of
employee performance evaluations (timing/availability of data for the review period, staff
availability, employee review/response, inter-agency transfers, etc.).
One of the major issues is the process used to determine production for Human Rights
Investigators. Approximately three-fourths of the Department's staff are involved in
investigations. The Department is unable to prepare evaluations for this staff until 30 days after
the 12-month reporting period to give the employee every opportunity to produce the required
13
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30, 2011
number of cases for the reporting period. Another issue has been and continues to be leaves of
absence. When employees (staff and/or supervisors) are on leave, the evaluation cannot be
completed until the employee returns to work.
14
11-4. FINDING
STATE OF ILLINOIS
ILLINOIS DEPARTMENT OF HUMAN RIGHTS
CURRENT FINDINGS (STATE COMPLIANCE)
FOR THE TWO YEARS ENDED JUNE 30, 2011
(Inadequate Controls Over State Property and Equipment)
The Department of Human Rights (Department) did not have adequate controls over its property
and equipment.
We tested all8 (100%) Agency Report of State Property Reports (Form C-15) including related fixed
asset transactions and noted the following:
• The Department did not report 35 property additions totaling $2,873 on Form C-15 in the quarter
when the equipment items were received. All equipment additions for Fiscal Year 2010 were
recorded on the 4th quarter Form C-15. SAMS (Procedure 29.20.10 page 3) requires an agency to
report all additions to each asset class that occurred during the quarter being reported.
• The Department reported items totaling $221,620 as deletions on the Quarterly State Property
Report; however, these items were transfers. SAMS Procedure 29.20.1 0 page 3 requires
agencies to report items as transfers if they are moved between agencies (i.e. Central
Management Services surplus property).
According to Department personnel, the exceptions noted were again due to staff oversight.
Inadequate controls over Department property and equipment resulted in inaccurate and
incomplete property records. Failure to report accurate property information resulted in non­compliance
with DCMS and SAMS rules. (Finding Code No.11-4, 09-3, 07-3)
RECOMMENDATION
We recommend the Department ensure that property and equipment rules and regulations are
followed and that records are accurately maintained and updated.
DEPARTMENT RESPONSE
The Department will adhere to this finding. The Department recorded the transaction when the
voucher was recorded at the Comptroller's Office and appeared on the Gas54 report. This
occurred because of the delay in processing from the Comptroller's Office.
In addition, although the $221,620 was recorded as deletions and not transfers, the net effect ofthe
transaction reduced the inventory balance by the same amount. The Department has taken note of
the correction for future reporting periods.
15
A.
B.
FINDING
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
PRIOR FINDINGS NOT REPEATED
FOR THE TWO YEARS ENDED JUNE 30, 2011
(Noncompliance with Statutorily Mandated Time Limits)
During the prior examination, the Illinois Department of Human Rights did not meet the
procedural time limits set forth when a charge of a civil rights violation had been filed. (Finding
Code No. 09-2)
Status: Not Repeated
During the current examination, our sample testing indicated the Department met the procedural
time limits set forth when a charge of a civil rights violation had been filed.
FINDING (Inadequate Monitoring of Telephone Usage)
During the prior examination, the Illinois Department of Human Rights did not adequately
monitor telephone usage. (Finding Code No. 09-5)
Status: Moved to the Immaterial Findings Letter as Finding IM11-2
During the current examination, our sample testing did not identify exceptions as significant as the
prior examination.
16
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
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 Expenditures of Federal Awards
Notes to the Schedule of Expenditures ofFederal Awards
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 and Reconciliation
Schedule of Cash Receipts to Deposits Remitted to the State
Comptroller
Analysis of Significant Variations in Expenditures
Analysis of Significant Variations in Receipts
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.
17
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2011
Federal Grantor I Program Title
Equal Employment Opportunity Commission
Employment Discrimination - State and Local -
Fair Employment Practices Agency Contracts
Department of Housing and Urban Development­Office
of Fair Housing and Equal Opportunity
Fair Housing Assistance Program- State and Local
Total Expenditures of Federal Awards
Federal
CFDA
Number
30.002
14.401
Federal
Expenditures
$ 1,058,170
829,785
$ 1,887,955
The accompanying notes to the Schedule ofExpenditures of Federal Awards are an integral
part of this schedule.
18
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30,2010
Federal Grantor I Program Title
Equal Employment Opportunity Commission
Employment Discrimination - State and Local
Fair Employment Practices Agency Contracts
Department of Housing and Urban Development -
Office of Fair Housing and Equal Opportunity
Fair Housing Assistance Program- State and Local
Total Expenditures of Federal Awards
Federal
CFDA
Number
30.002
14.401
Federal
Expenditures
$ 1,626,900
668,227
$ 2,295,127
The accompanying notes to the Schedule of Expenditures of Federal Awards are an integral
part of this schedule.
19
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS
FOR THE FISCAL YEARS ENDED JUNE 30,2011 AND 2010
1. BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant
activities of the Illinois Department of Human Rights (Department) and is presented on the
modified accrual basis of accounting. The information in this schedule is presented in
accordance with the requirements of OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations.
2. DESCRIPTION OF FEDERAL A WARD PROGRAMS
Resources of the State are appropriated for use by the Department in an annual appropriation
bill as adopted by the General Assembly and approved by the Governor. All funds
appropriated to the Department and all other cash received are under the custody and control
of the State Treasurer.
Special Projects Division Fund
a) Equal Employment Opportunity Commission (EEOC)
Employment Discrimination - State and Local Fair Employment Practices Agency
Contracts (CFDA No. 30. 002)
The Department is paid $600 per case for fiscal year 2011 and $550 per case for fiscal
year 2010 for the complete investigation of individual allegations of discrimination in
employment and sexual harassment in employment. No refund or money not expended
in the state fiscal year are due back to the federal government.
b) Department of Housing and Urban Development (HUD)- Office of Fair Housing
and Equal Opportunity
Fair Housing Assistance Program- State and Local (CFDA No. 14.401)
The Department is the recipient of the HUD grant amounting to $821 ,285 in 2011 and
$668,227 in 2010 to process housing discrimination complaints arising within its
jurisdiction.
3. PASS-THROUGH AND SUBRECIPIENT A WARDS
The Department of Human Rights receives all of its federal assistance directly from the
EEOC and HUD, and does not provide any awards to subrecipients.
20
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEARS ENDED JUNE 30,2011 AND 2010
4. FEDERAL FINANCIAL ASSISTANCE
The Department did not receive Federal Financial Assistance in the form of noncash
assistance, insurance or loans.
21
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
APPROPRIATIONS FOR FISCAL YEAR 2011
FOURTEEN MONTHS ENDED AUGUST 31, 2011
Approximate
Appropriations Expenditures Lapse Period Approximate Approximate
Public Act 96-0956 (Net after Through Expenditures Total Balances
Transfers) 6/30111 7/01 - 8/31111 Expenditures Lapsed
APPROPRIATED FUNDS
General Revenue Fund - 001
ADMINISTRATIVE DIVISION
Lump sum and other
purposes - operational expenses $ 5,333,500 $ 5,218,708 $ 69,171 $ 5,287,879 $ 45,621
Lump sum - operational,
awards, grants and permanent
improvements 2,375,400 2, 165,146 204,516 2,369,662 5,738
SUBTOTAL $ 7,708,900 $ 7,383,854 $ 273,687 $ 7,657,541 $ 51,359
GOVERNOR'S DISCRETIONARY APPROPRIATION
Lump sum and other purposes $ 1,444,500 $ 428,996 $ 1,015,495 $ 1,444,491 $ 9
SUBTOTAL $ 1,444,500 $ 428,996 $ 1,015,495 $ 1,444,491 $ 9
SUBTOTAL - FUND #00 1 $ 9,153,400 $ 7,812,850 $ 1,289,182 $ 9,102,032 $ 51,368
Special Projects Division Fund - 607
Regular positions $ 2,250,000 $ 1,530,920 $ $ 1,530,920 $ 719,080
State contributions to state employees
retirement system 680,700 454,569 454,569 226,131
State contributions to social security 127,778 112,510 112,510 15,268
Employer contribution group insurance 464,000 374,451 89,360 463,811 189
Contractual services 125,000 107,986 16,824 124,810 190
Travel 111,600 78,132 32,127 110,259 1,341
Commodities 7,722 6,787 911 7,698 24
Printing 9,300 6,899 6,899 2,401
SUBTOTAL - FUND #607 $ 3,776,100 $ 2,672,254 $ 139,222 $ 2,811,476 $ 964,624
GRAND TOTAL- ALL FUNDS $ 12,929,500 $ 10,485,104 $ 1,428,404 $ 11,913,508 $ 1,015,992
Appropriations, expenditures, and lapsed balances were obtained from the records of the State Comptroller. And have been reconciled
to the Department's records. Expenditure amounts are vouchers approved for payment by the Department and submitted to the State
Comptroller for payment to the vendor. Approximate lapse period expenditures do not include interest payments approved for payment
by the Department and submitted to the Comptroller for payment after August.
22
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
SCHEDULE OF APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
APPROPRIATIONS FOR FISCAL YEAR 20 I 0
FOURTEEN MONTHS ENDED AUGUST 31,2010
Appropriations Expenditures Lapse Period
Public Act 96-0042, 96-0046 (Net after Through Expenditures Total Balances
Transfers) 6/30/10 7/01-8/31/10 Expenditures LaEsed
APPROPRIATED FUNDS
General Revenue Fund - 001
ADMINISTRATIVE DIVISION
Regular positions - bargaining unit $ 3,355,600 $ 3,335,387 $ 20,175 $ 3,355,562 $ 38
State contributions to social security -
bargaining unit 256,700 244,924 1,478 246,402 10,298
Regular positions - non-bargaining unit 2,812,900 2,607,717 205,095 2,812,812 88
State contributions to social security -
non-bargaining unit 215,200 191,724 15,057 206,781 8,419
Lump sum and other
purposes - operational expenses 408,200 406,530 865 407,395 805
Lump sum - operational,
awards, grants and permanent
improvements 2,375,400 2,154,991 220,359 2,375,350 50
SUBTOTAL - FUND #00 1 $ 9,424,000 $ 8,941,273 $ 463,029 $ 9,404,302 $ 19,698
Sl.!ecial Projects Division Fund - 607
Regular positions $ 1,680,800 $ 347,698 $ 137,960 $ 485,658 $ 1,195,142
State contributions to state employees
retirement system 477,000 98,760 39,038 137,798 339,202
State contributions to social security 128,700 25,542 10,183 35,725 92,975
Employer contribution group insurance 414,000 414,000
Contractual services 163,000 27,391 58,228 85,619 77,381
Travel 66,000 53,978 10,873 64,851 1,149
Commodities 6,800 3,743 1,423 5,166 1,634
Printing 13,500 8,542 4,149 12,691 809
Equipment 600 468 468 132
Telecommunications services 2,800 2,800
SUBTOTAL- FUND #607 $ 2,953,200 $ 566,122 $ 261,854 $ 827,976 $ 2,125,224
GRAND TOTAL - ALL FUNDS $ 12,377,200 $ 9,507,395 $ 724,883 $ 10,232,278 $ 2,144,922
Appropriations, expenditures, and lapsed balances were obtained from the records of the State Comptroller and have been reconciled to the
Department's records.
23
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
FOR THE FISCAL YEARS ENDED JUNE 30,
General Revenue Fund- 001
Appropriations (Net After Transfers)
Expenditures
Personal services
State contributions to state employees
retirement system
Pension continuing appropriation
State contributions to social security
Contractual services
Travel
Commodities
Printing
Equipment
Telecommunications services
Operation of automotive equipment
Lump sum - operational expenses
Lump sum - operational expenses, awards,
grants and permanent improvements
Lump sum - Governors discretionary appropriation
Total Expenditures
Lapsed Balances
2011
P.A. 96-0956
$ 9,153,400
5,287,879
2,369,662
1,444,491
$ 9,102,032
$ 51,368
24
Fiscal Year
2010
P.A. 96-0042,
P.A. 96-0046
$ 9,424,000
6,168,374
453,183
407,395
2,375,350
$ 9,404,302
$ 19,698
2009
P.A. 95-0731
$ I 0,053,866
6,168,293
1,067,443
232,034
457,210
218,799
76,158
40,292
6,640
1,972
74,992
2,965
1,675,276
$ 10,022,074
$ 31,792
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
FOR THE FISCAL YEARS ENDED JUNE 30,
Special Projects Division Fund- 607
Appropriations (Net After Transfers)
Expenditures
Regular positions
State contributions to state employees
retirement system
State contributions to social security
Employer contribution group insurance
Contractual services
Travel
Commodities
Printing
Equipment
Total Expenditures
Lapsed Balances
GRAND TOTAL, ALL FUNDS
Appropriations (Net After Transfers)
Total Expenditures
Lapsed Balances
2011
P.A. 96-0956
$ 3,776,100
1,530,920
454,569
112,510
463,811
124,810
110,259
7,698
6,899
$ 2,811,476
$ 964,624
$ 12,929,500
11,913,508
$ 1,015,992
Fiscal Year
2010
P.A. 96-0042,
P .A. 96-0046
$ 2,953,200
485,658
137,798
35,725
85,619
64,851
5,166
12,691
468
$ 827,976
$ 2,125,224
$ 12,377,200
10,232,278
$ 2,144,922
2009
P.A. 95-0731
$ 2,775,400
1,312,303
276,410
98,064
301,611
96,781
71 '139
3,262
3,672
$ 2,163,242
$ 612,158
$ 12,829,266
12,185,316
$ 643,950
For Fiscal Year 2009, the expenditures do not reflect interest payments approved and submitted after August 31, 2009.
For Fiscal Year 2010, the expenditure amounts are final and include interest payments made after August 2010. For
Fiscal Year 2011, expeditures and related lapsed balances do not reflect any interest payments approved for payment
by the Department and submitted to the Comptroller for payment after August 2011.
25
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF NET APPROPRIATIONS, EXPENDITURES AND LAPSED BALANCES
FOR THE FISCAL YEARS ENDED JUNE 30,
2011
P.A. 96-0956
General Revenue Fund- 001 State Comptroller
Appropriations (Net After Transfers) $ 115,700
Director's Salary 110,297
Total Expenditures $ 110,297
Lapsed Balances $ 5,403
26
Fiscal Year
2010
P.A. 96-0042,
P.A. 96-0046
$ 115,700
115,613
$ 115,613
$ 87
2009
P.A. 95-0731
$ 115,700
115,613
$ 115,613
$ 87
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
SCHEDULE OF CHANGES IN STATE PROPERTY
FOR THE TWO YEARS ENDED JUNE 30, 2011
State Property
Balance at July 1, 2009 $ 921,126
Additions 13,866
Deletions (302)
Net Transfers
Adjustments (29,652)
Balance at June 30, 2010 $ 905,038
Balance at July 1, 2010 $ 905,038
Additions 3,576
Deletions
Net Transfers (221,260)
Adjustments 360
Balance at June 30, 2011 $ 687,714
Note: This schedule has been reconciled to property reports (C-15 Agency
Report of State Property) submitted to the Office of the Comptroller.
27
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF CASH RECEIPTS
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010 2009
General Revenue Fund- 001
Jury duty and reimbursement $ 697 $ 585 $ 138
Copying fees 130 142 60
Settlement for cases 19,500 10,530
Salary refunds 3,500
Prior Year Refunds 3,841 151
Total Receipts $ 827 $ 24,068 $ 14,379
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010 2009
Cash Receipts per Department $ 827 $ 24,068 $ 14,379
Deposits in transit:
Beginning of year 4,017 17
End ofyear (52) (4,017)
Deposits Remitted to Comptroller $ 775 $ 28,085 $ 10,379
28
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF CASH RECEIPTS
FOR THE FISCAL YEARS ENDED JUNE 30,
Special Projects Division Fund - 607
Equal Employment Opportunity
Commission (EEOC)
U.S. Department of Housing and
Urban Development
Salary Refund
Total Receipts
2011
$ 1,892,950
676,727
$ 2,569,677
2010
$ 1,320,250
779,570
2,185
$ 2,102,005
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010
Cash Receipts per Department $ 2,569,677 $ 2,102,005
Deposits in transit:
Beginning of year
End ofyear (896,400)
Deposits Remitted to Comptroller $ 1,673,277 $ 2,102,005
29
2009
$ 2,125,280
702,482
$ 2,827,762
2009
$ 2,827,762
$ 2,827,762
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF CASH RECEIPTS
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010
DHR Training and Development Fund - 778
Training fees $ 8,888 $ 15,363
Total Receipts $ 8,888 $ 15,363
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010
Cash Receipts per Department $ 8,888 $ 15,363
Deposits in transit:
Beginning of year 56
End ofyear (2,165) (56)
Deposits Remitted to Comptroller $ 6,779 $ 15,307
30
2009
$
$
2009
$
$
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
COMPARATIVE SCHEDULE OF CASH RECEIPTS
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010
DHR Special Fund - 797
Registration fees $ 209,625 $ 119,325
Total Receipts $ 209,625 $ 119,325
RECONCILIATION SCHEDULE OF CASH RECEIPTS TO DEPOSITS
REMITTED TO THE STATE COMPTROLLER
FOR THE FISCAL YEARS ENDED JUNE 30,
2011 2010
Cash Receipts per Department $ 209,625 $ 119,325
Deposits in transit:
Beginning of year
End of year (12,675)
Deposits Remitted to Comptroller $ 196,950 $ 119,325
31
2009
$
$
2009
$
$
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE TWO YEARS ENDED JUNE 30,2011
FISCAL YEAR 2011
Significant variations in expenditures ($10,000 and 20%) for the fiscal years ended June 30, 2011 and
June 30,2010 is shown below:
General Revenue Fund - 001
During fiscal year 2011, the Department received 3 separate lump sum appropnatwns totaling
$9,153,400. During fiscal year 2010, the Department paid the majority of expenditures from lump
sums with the exception of personal services and state contributions to social security which were paid
from individual line items. Therefore, individual line item comparisons are not available. Overall,
general revenue fund expenditures decreased $302,270 (3%) from 2010 to 2011 which is due to a
decrease in general revenue funding.
Special Projects Division Fund- 607
Fiscal Year Increase
Ended June 30, (Decrease}
Expenditure Item 2011 2010 Amount %
Personal services $1,530,920 $ 485,658 $ 1,045,262 215%
State contributions to
state employees
retirement system $ 454,569 $ 137,798 $ 316,771 230%
State contributions to
social security $ 112,510 $ 35,725 $ 76,785 215%
Employer contribution
group insurance $ 463,811 $ $ 463,811 100%
Contractual Services $ 124,810 $ 85,619 $ 39,191 46%
Travel $ 110,259 $ 64,851 $ 45,408 70%
Personal Services
Personal services increased $1,045,262 (215%) due to an increase in federal funding.
State Contributions to State Employees Retirement System
State contributions to state employees retirement system increased $316,771 (230%) due to an
increase in federal funding.
State Contributions to Social Security
State contributions to social security increased $76,785 (215%) due to an increase in federal funding.
32
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE TWO YEARS ENDED JUNE 30, 2011
Employer Contribution Group Insurance
Employer contribution group insurance increased $463,811 (100%) due to an increase in federal
funding.
Contractual Services
Contractual service expenditures increased $3 9, 191 ( 46%) due to an increase in case loads. The
Department contracted with Seville Staffing to help the Department meet their case load work.
Travel
Travel expenditures increased $45,408 (70%). There was an increase in case loads in 2011 which
required more employees to travel.
33
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE TWO YEARS ENDED JUNE 30,2011
FISCAL YEAR 2010
Significant variations in expenditures ($1 0,000 and 20%) for the fiscal years ended June 30, 2010 and
June 30, 2009 is shown below:
General Revenue Fund - 001
During fiscal year 2010, the Department received 2 separate lump sum appropriations totaling
$2,782,745 and one lump sum appropriation in the amount of $1,675,276 during 2009. During fiscal
year 2010, the Department paid the majority of expenditures from lump sums with the exception of
personal services and state contributions to social security which were paid from individual line items.
During 2009, the majority of expenditures were paid from individual line items; therefore, individual
line item comparisons are not available. Overall, general revenue fund expenditures decreased
$617,772 ( 6%) from 2009 to 2010 which is due to a decrease in general revenue funding.
Special Projects Division Fund- 607
Expenditure Item
Personal services
State contributions to
state employees
retirement system
State contributions to
social security
Employer contributions
group insurance
Personal Services
Fiscal Year
Ended June 30,
2010 2009
$ 485,658 $1,312,203
$ 137,798 $ 276,410
$ 35,725 $ 98,064
$ $ 301,611
Increase
(Decrease}
Amount %
$ (826,545) (63%)
$ (138,612) (50%)
$ (62,339) (64%)
$ (301,611) (100%)
Personal services decreased $826,545 (63%) due to a decrease in federal funding from 2009 to 2010.
State Contributions to State Employees Retirement System
State contributions to state employees retirement system expenditures decreased $138,612 (50%) due
to a decrease in federal funding from 2009 to 2010.
State Contributions to Social Security
State contributions to social security decreased $62,339 (64%) due to a decrease in federal funding
from 2009 to 2010.
34
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT VARIATIONS IN EXPENDITURES
FOR THE TWO YEARS ENDED JUNE 30, 2011
Employer Contributions Group Insurance
Employer contributions group insurance decreased $301,611 (100%) due to a decrease in federal
funding from 2009 to 2010.
35
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT VARIATIONS IN RECEIPTS
FOR THE TWO YEARS ENDED JUNE 30, 2011
General Revenue Fund - 001
Jury Duty and Reimbursement Jury duties and reimbursements are refunds from employees who
have to absent for jury duty. They fluctuate from year to year with the number of employees being
called for duty.
Settlement Checks - Settlement checks are received for housing cases that were settled during the
year. In addition to restitution being paid to the injured, there may be a civil penalty assessed.
Settlement checks in the amount of $19,500 and $10,530 were reimbursed to the Department in fiscal
year 2010 and 2009, respectively, for completed cases. No settlement checks were received in fiscal
year 2011.
Salary Refunds - Salary refunds decreased by $3,500 during fiscal year 2010. The Department
received a refund from the Comptroller during 2009 relating to the overpayment of payroll taxes for
one employee.
Prior Year Refunds - The Department receives prior year refunds for the recovery of a prior year
expenditure. During fiscal year 2010, the Department received prior year refunds of$3,841. No prior
year refunds were received during fiscal year 2011.
Special Projects Division Fund- 607
Federal Grant receipts fluctuate from year to year depending upon the cases closed by the Department
and the timing of federal drawdowns.
Training and Development Fund - 778
During fiscal year 2010, the Department began accepting training fees for training services provided
by the Department. More organizations hired the Department for training during fiscal year 20 1 0
compared to fiscal year 2011.
DHR Special Fund- 797
During fiscal year 2010, the Department began accepting registration and renewal fees from
companies for the eligibility to be awarded a contract by a state agency. More registrations and
renewals were filed during fiscal year 2011 compared to fiscal year 2010.
36
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
FOR THE TWO YEARS ENDED JUNE 30, 2011
FISCAL YEAR 2011
Our testing of lapse period expenditures for fiscal year ended June 30, 2011 disclosed the following
significant ($10,000 and 20%) lapse period expenditures:
General Revenue Fund -001
Expenditure Item
Lump Sum- Governor's
Discretionary Appropriation
Total
Expenditures
$ 1,444,491
Lump Sums- Governor's Discretionary Appropriation
Lapse Period
Expenditures
$ 1,015,495 70%
Expenditure payouts in the lapse period related to payments for payroll in the fourth quarter.
Special Projects Division Fund- 607
Expenditure Item
Employer contribution
group msurance
Travel
Total
Expenditures
$ 463,811
$ 110,259
Employer Contribution Group Insurance
Lapse Period
Expenditures
$
$
89,360
32,127
%
19%
29%
Expenditure payouts in the lapse period were due to catch up payments to CMS for group insurance.
Travel
Expenditure payouts in the lapse period were due to payment of fourth quarter travel for the
investigators for increased case loads and a push to meet the EEOC contract deadline.
37
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF SIGNIFICANT LAPSE PERIOD SPENDING
FOR THE TWO YEARS ENDED JUNE 30, 2011
FISCAL YEAR 2010
Our testing of lapse period expenditures for fiscal year ended June 30, 2010 disclosed the following
significant ($1 0,000 and 20%) lapse period expenditures:
General Revenue Fund- 001
There were no significant lapse period expenditures noted in the General Revenue Fund.
Special Projects Division Fund- 607
Total Lapse Period
Expenditure Item Expenditures Expenditures %
Personal services $ 485,436 $ 137,960 28%
State contributions to state
employees retirement $ 137,798 $ 39,038 28%
State contributions to
social security $ 35,725 $ 10,183 29%
Contractual services $ 85,619 $ 58,228 68%
Personal Services
Expenditure payouts in the lapse period were due to the fourth quarter payments for payroll.
State Contributions to State Employees Retirement System
Expenditure payouts in the lapse period were due to the fourth quarter payments for payroll.
State Contributions to Social Security
Expenditure payouts in the lapse period were due to the fourth quarter payments for payroll.
Contractual Services
Expenditure payouts in the lapse period were due to the fourth quarter payments for temporary staff
employed by Seville Staffing to aid investigators with increase case loads.
38
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
AGENCY FUNCTIONS AND PLANNING PROGRAM
FUNCTIONS
Introduction
The Department of Human Rights administers the Illinois Human Rights Act, which prohibits
discrimination because of race, color, religion, sex, sexual orientation, national origin, ancestry,
citizenship status (with regard to employment), age 40 and over, marital status, physical or mental
handicap, military service or unfavorable military discharge. The Act prohibits discrimination in
connection with employment opportunities, real estate transactions, access to financial credit, and the
availability of public services and public accommodations. It also provides protection from sexual
harassment in employment, sexual harassment of students in higher education, and retaliation for
having filed a discrimination charge. A discrimination charge can be initiated by calling, writing, or
appearing in person at the Department's Chicago or Springfield office within 180 days of the date of
the alleged discrimination took place in all cases except housing discrimination (one year filing
deadline).
Administration Division
The Administration division is the managerial and administrative body for the Illinois Department of
Human Right and is responsible for the following functions: Financial Management, Fiscal Planning,
Procurement, Inventory, Auditing, Legislative Bill Review and Analysis, Governmental Relations,
Personnel, Public Information/Communications, General Office Services, Information Systems and
Operational Planning.
Organizationally, the Administrative Division consists of the following program areas: Fiscal,
Legislative Operations, Management Operations, Personnel, Public information and Research
Planning and Development.
Charge Processing Division
The Charge Processing Division receives and investigates charges of discrimination in connection
with employment opportunities, housing and real estate transactions, access to financial credit, or the
availability of public services and public accommodations, sexual harassment in employment, sexual
harassment of students in higher education, and retaliation for having opposed discrimination. The
Charge Processing Division receives about 30,000 inquires and processes an average of 4,000 cases
per year. The Charge Processing is the largest division in the Department, consisting of the Intake
unit, Investigation groups, and Quality control unit.
39
Legal Division
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
The Legal Division oversees the investigative works of the Department and monitors the Liaison Unit
and the Public Contracts Unit.
Attorneys
Staff attorneys review all investigation reports that recommend a finding of Substantial Evidence and
approve the findings before they become final and the parties are notified. Attorneys also conciliate
these cases and attempt settlements. If the investigator recommends a finding of Lack of Substantial
Evidence, the complainant may file a Request for Review with the Chief Legal Counsel. The Chief
Legal Counsel enters an order, which decides the case.
The Legal Division also provides investigators with technical advice, and responds to inquires from
the public on a daily basis by staffing the "Attorney of the Day" post.
Liaison Unit
Liaison Unit provides specialized technical assistance to state agencies and other entities to enhance,
strengthen, and promote their equal employment opportunity/ Affirmative Action compliance
obligations.
It provides technical assistance on disability issues as the Department's Coordinator of American
Disability Association and Section 503/504 for disability issues. That makes the Department Director,
in his capacity, co-chair of the Interagency Committee for Employees with Disabilities.
Public Contracts Unit
Public Contracts Unit processes the registration of companies bidding on public contracts and
provides technical assistance in matters of equal employment and Affirmative Action implementation.
Other Services
Institute for Training and Development
Institute for Training and Development provides a broad range of workshops and seminars in the areas
of equal employment opportunity and fair housing, etc., to enhance the sensitivity and technical
knowledge of human rights organization, municipal agencies, and the business sector.
40
Disability Program
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Disability Program provides information and advice to individuals and organizations around the state
about disability issues and the requirements of related laws. The program coordinator also serves as
internal expert concerning matters relating to disability issues.
PLANNING PROGRAM
The Department's mission is to secure for all individuals within the State of Illinois freedom from
unlawful discrimination, and to establish and promote equal opportunity and affirmative action as the
policy of the state for all its residents.
The Strategic Plan for fiscal years 2008 to 2011 set forth the following priorities:
I. Prohibit discrimination in employment, housing, public accommodations, financial credit and
sexual harassment in higher education.
II. Monitor state agencies' compliance with Equal Employment Opportunity I AA guidelines. In
addition, monitor public contractor and eligible bidder compliance with non-discrimination
and affirmative action legal requirements.
III. Promote public outreach, education and training regarding unlawful discrimination.
IV. Combat discrimination based on ethnicity, religion, skin color, gender, gender identification,
disability or sexual orientation.
Consultants were hired by the State to provide guidance on how to prepare the plan. The Department
is also required to submit a metric, a report showing the performance measures linked to the strategic
plan, to the State on a quarterly basis. There were 9 initiatives developed to address the priorities.
Each initiative has goals and objectives.
The service efforts and accomplishments reports summarized the number of employment and housing
cases that were completed and the programs that were implemented to achieve the objectives of the
strategic plan.
41
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
AVERAGE NUMBER OF EMPLOYEES
The following table, prepared from Department records, presents the average number of employees by
division, for the fiscal years ended June 30,
Fiscal Year
2011 2010 2009
Administration 11 11 11
Charge Processing 126 122 125
Compliance 11 11 11
Total 148 144 147
SERVICE EFFORTS AND ACCOMPLISHMENTS (Not Examined)
The following caseload information and Department statistics were prepared from Department records
and have not been examined
Charge Processing Division - Annual Caseload Statistics
Caseload Information
2011 2010 2009
Docketed 3,994 4,273 4,491
Completed 3,423 3,508 3,840
Complainant filings 60 56 11
Carryover 571 765 651
Charges completed per month per investigator 5.10 5.20 5.80
Investigators employed at end of year 60 56 55
42
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Employment Charges by Basis
Basis of Discrimination
%of %of
2011 Total 2010 Total 2009
Race 932 23% 1,009 24% 1,134
Sex 1,095 27% 1,289 30% 1,259
Age 793 20% 926 22% 874
National Origin/ Ancestry 466 12% -524 12% 579
Retaliation 1,082 27% 1,105 26% 1,103
Physical Disability 600 15% 684 16% 745
Sexual Harassment 417 10% 381 9% 644
Mental Disability 186 5% 160 4% 167
Other* 177 4% 171 4% 156
Religion 73 2% 57 1% 79
Sexual Orientation 165 4% 125 3% 168
Arrest Record 39 1% 46 1% 55
Color 29 1% 27 1% 31
Marital Status 24 1% 22 1% 28
Coercion 2 0% 4 0% 13
Military Discharge 6 0% 10 0% 2
%of
Total
28%
32%
22%
14%
28%
19%
16%
4%
4%
2%
4%
1%
1%
1%
0%
0%
Note: Percent of total charges filed is greater than 100% because charges can be filed on more than one
basis.
* Includes non-jurisdictional bases such as personality conflict
43
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Housing Discrimination Charges By Basis:
Basis of Discrimination
%of %of
2011 Total 2010 Total
Race 151 41% 138 40%
Physical Disability 94 26% 86 25%
National Origin 51 14% 59 17%
Familial Status 42 11% 37 11%
Sex 40 11% 34 10%
Mental Disability 51 14% 51 15%
Religion 21 6% 6 2%
Retaliation 16 4% 14 4%
Age 3 1% 8 2%
Other 1 0% 6 2%
Marital Status 6 2% 5 1%
Coercion 1 0% 1 0%
Sexual Orientation 8 2% 6 2%
Color 3 1% 1 0%
%of
2009 Total
131 37%
90 25%
37 10%
71 20%
21 6%
34 10%
7 2%
27 8%
6 2%
11 3%
4 1%
2 1%
5 1%
5 1%
Note: Number of charges by basis is greater than total charges filed because some charges were filed
under more than one basis.
Disposition of Completed Investigations for both Charge Processing and Fair Housing Divisions:
2011 2010 2009
Inquiries received 11,936 13,243 13,759
Charges filed 3,994 4,273 4,330
Completed Investigations 3,423 3,508 3,844
%of %of %of
2011 Total 2010 Total 2009 Total
Substantial evidence 242 6% 234 5% 294 8%
Settlements 824 21% 998 23% 1,194 31%
Withdrawn by complainant 449 11% 504 12% 497 13%
44
STATE OF ILLINOIS
DEPARTMENT OF HUMAN RIGHTS
ANALYSIS OF OPERATIONS
FOR THE TWO YEARS ENDED JUNE 30, 2011
Service Efforts and Accomplishments (Not Examined), Continued
%of %of
2011 Total 2010 Total
Dismissals:
Lack of substantial evidence 1,175 29% 1,050 24%
Lack of jurisdiction 171 4% 171 4%
Failure to proceed 211 5% 210 5%
Administrative closures 29 1% 14 0%
Compliance Division- Annual Bidder Registration Activity Summary:
2011
Forms pending at beginning of year 0
Forms received during year 3,264
Forms processed during the year 3,276
Forms pending at end of year 0
45
%of
2009 Total
1,165 33%
144 4%
229 7%
12 1%
2010 2009
0 0
3,984 4,805
5,000 4,735
0 362