Division of Human Rights

Internal Controls Over Selected Financial Operations

Allegations of discrimination are investigated and adjudicated by the Division of Human Rights. We found that the Division did not have an adequate system of internal controls over its basic financial operations. We identified control weaknesses over equipment inventory, purchasing, disbursements, payroll, accounting and information systems, budgeting, and governance. For example, when we tried to locate 202 electronic items listed on the Divisionís inventory records, we could not find 86 of the items and the Division could not account for any of the items that were missing. We recommended the Division take immediate action to ensure that its control systems were effective.

For a complete copy of Report 2007-S-25 click here.
For a copy of the associated follow-up report click here.