Division of Human Rights

Internal Controls Over Financial Operations

Allegations of discrimination are investigated and adjudicated by the Division of Human Rights. We examined the Divisionís system of internal controls over its basic financial operations and concluded that the system of controls was not adequate. We found major weaknesses in the controls over payroll, equipment, accounting and information systems, cash disbursements and purchasing practices. For example, we identified many instances in which employees may not have been paid correctly because of weaknesses in various controls, and determined that equipment was not properly accounted for. We recommended that a number of significant improvements be made in the Divisionís internal controls.

For a complete copy of Report 2003-S-55 click here.
For a copy of the 90-day response click here.