Office of the Legislative Auditor - Financial Audit Division

Report Summary

Department of Human Rights

July 1, 1997, through June 30, 2001

Conclusions

The Department of Human Rights' internal controls provided reasonable assurance that the department operated within available resources, complied with applicable legal provisions and management's authorization, and properly recorded its financial activities in the state's accounting system. For the items tested, except for the following travel concerns, payroll and administrative expenditures were in compliance with material finance-related legal provisions and applicable collective bargaining agreements and compensation plans.

Key Finding and Recommendation

• The department did not ensure that employee travel expense reimbursements contained sufficient details and supporting documentation to ensure compliance with state travel policies and applicable employee union contracts and plans. We found that departure and arrival times and locations were not always documented on the travel expense reports to substantiate eligibility for meal reimbursements, two employees were inappropriately paid at the higher mileage rate, and original hotel invoices could not always be located. We recommended that the department ensure that employees provide travel details and documentation to support travel expense reimbursements.

Agency Background

The Department of Human Rights enforces and investigates discrimination charges under the authority of Minn. Stat. Chapter 363. It responds to individuals who allege violations of their human rights in areas such as employment, housing, and public accommodations. The department receives its primary funding from General Fund appropriations. Janeen Rosas, the current commissioner of the department, was appointed in January 1999.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our work at the Department of Human Rights included overall financial management, payroll, and other administrative expenditures for rent, travel, supplies, equipment, and state-agency provided professional services.