COMMISSION ON SPANISH-SPEAKING AFFAIRS

Michigan Office of the
Auditor General
Thomas H. McTavish, C.P.A.
Auditor General

EXECUTIVE DIGEST #1511398
COMMISSION ON SPANISH-SPEAKING AFFAIRS

INTRODUCTION
This report, issued in July 1999, contains the results of our performance audit of the Commission on Spanish-Speaking Affairs, Department of Civil Rights.

AUDIT PURPOSE
This performance audit was conducted as part of the constitutional responsibility of the Office of the Auditor General. Performance audits are conducted on a priority basis related to the potential for improving effectiveness and efficiency.

BACKGROUND
Act 164, P.A. 1975 (Sections 18.301 - 18.307 of the Michigan Compiled Laws), established the Commission on Spanish-Speaking Affairs in the Department of Management and Budget. Act 164 also established the Office of Spanish-Speaking Affairs within the Department of Management and Budget and a State Interagency Council on Spanish-Speaking Affairs within the Office.

Executive Order 1991-29, effective December 16, 1991, transferred all the statutory authority, powers, duties, functions, and responsibilities of the Commission and the Office to the director of the Department of Civil Rights, by a type I transfer, as defined by Section 16.103 of the Michigan Compiled Laws.

The Commission's purpose is to develop a unified policy and plan of action to serve the needs of Michigan's Spanish-speaking people. The Office's purpose is to provide the Commission with information concerning the problems of Spanish-speaking people and to implement Commission policy. The Council's purpose is to coordinate and provide for the exchange of information on all programs relating to services for Spanish-speaking people and to assist the Office and the Commission in the development of an annual report.

For fiscal year 1997-98, Commission expenditures totaled approximately $208,000. The Office had two full-time permanent employees as of December 31, 1998.

AUDIT OBJECTIVE AND CONCLUSION
Audit Objective: To assess the effectiveness of the Commission in fulfilling its statutory requirements to review, advise, and make recommendations concerning State Hispanic programs and to recognize Hispanic accomplishments and contributions in the State.

Conclusion: Our assessment disclosed that the Commission actively worked toward fulfilling its statutory requirements to review, advise, and make recommendations concerning State Hispanic programs and to recognize Hispanic accomplishments and contributions in the State. However, we noted a reportable condition related to the continuous quality improvement process (Finding 1).

AUDIT SCOPE AND METHODOLOGY
Our audit scope was to examine the program and other records of the Commission on Spanish-Speaking Affairs. Our audit was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and, accordingly, included such tests of the records and such other auditing procedures as we considered necessary in the circumstances.

Our methodology included the examination of records and program activities for the period October 1, 1995 through December 31, 1998. To assess the effectiveness of the Commission, we reviewed the enabling statute, interviewed Commission staff, and tested the Commission's compliance with the enabling statute, appropriations acts, and policies and procedures.

AGENCY RESPONSE AND PRIOR AUDIT FOLLOW-UP
Our audit report includes 1 finding and 1 recommendation. The Commission concurs with the recommendation.

The Commission had not complied with the prior audit recommendation. The recommendation was rewritten for inclusion in this audit report.

Full Audit Report - #1511398 - COMMISSION ON SPANISH-SPEAKING AFFAIRS

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This page was created on June 29, 1999.


INTRODUCTION This report, issued in July 1999, contains the results of our performance audit of the Commission on Spanish-Speaking Affairs, Department of Civil Rights.

AUDIT PURPOSE This performance audit was conducted as part of the constitutional responsibility of the Office of the Auditor General. Performance audits are conducted on a priority basis related to the potential for improving effectiveness and efficiency.

BACKGROUND Act 164, P.A. 1975 (Sections 18.301 - 18.307 of the Michigan Compiled Laws), established the Commission on Spanish-Speaking Affairs in the Department of Management and Budget. Act 164 also established the Office of Spanish-Speaking Affairs within the Department of Management and Budget and a State Interagency Council on Spanish-Speaking Affairs within the Office. Executive Order 1991-29, effective December 16, 1991, transferred all the statutory authority, powers, duties, functions, and responsibilities of the Commission and the Office to the director of the Department of Civil Rights, by a type I transfer, as defined by Section 16.103 of the Michigan Compiled Laws. The Commission's purpose is to develop a unified policy and plan of action to serve the needs of Michigan's Spanish-speaking people. The Office's purpose is to provide the Commission with information concerning the problems of Spanish-speaking people and to implement Commission policy. The Council's purpose is to coordinate and provide for the exchange of information on all programs relating to services for Spanish-speaking people and to assist the Office and the Commission in the development of an annual report. For fiscal year 1997-98, Commission expenditures totaled approximately $208,000. The Office had two full-time permanent employees as of December 31, 1998.

AUDIT OBJECTIVE AND CONCLUSION Audit Objective: To assess the effectiveness of the Commission in fulfilling its statutory requirements to review, advise, and make recommendations concerning State Hispanic programs and to recognize Hispanic accomplishments and contributions in the State. Conclusion: Our assessment disclosed that the Commission actively worked toward fulfilling its statutory requirements to review, advise, and make recommendations concerning State Hispanic programs and to recognize Hispanic accomplishments and contributions in the State. However, we noted a reportable condition related to the continuous quality improvement process (Finding 1).

AUDIT SCOPE AND METHODOLOGY Our audit scope was to examine the program and other records of the Commission on Spanish-Speaking Affairs. Our audit was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and, accordingly, included such tests of the records and such other auditing procedures as we considered necessary in the circumstances. Our methodology included the examination of records and program activities for the period October 1, 1995 through December 31, 1998. To assess the effectiveness of the Commission, we reviewed the enabling statute, interviewed Commission staff, and tested the Commission's compliance with the enabling statute, appropriations acts, and policies and procedures.

AGENCY RESPONSE AND PRIOR AUDIT FOLLOW-UP Our audit report includes 1 finding and 1 recommendation. The Commission concurs with the recommendation. The Commission had not complied with the prior audit recommendation. The recommendation was rewritten for inclusion in this audit report.