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Women's Commission State of Alabama Department of Examiners

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Women's Commission State of Alabama Department of Examiners Report on the Women’s Commission State of Alabama Montgomery, Alabama October 1, 2015 through September 30, 2018 Filed: February 21, 2020 Department of Examiners of Public Accounts 401 Adams Avenue, Suite 280 Montgomery, Alabama 36104-4338 P.O. Box 302251 Montgomery, Alabama 36130-2251 Website: www.examiners.alabama.gov Rachel Laurie Riddle , Chief Examiner 20-176 State of Alabama Department of Examiners of Public Accounts P.O. Box 302251, Montgomery, AL 36130-2251 40 I Adams A venue, Suite 280 Montgomery, Alabama 36104-4338 Rachel Laurie Riddle Telephone (334) 242-9200 Chief Examiner FAX (334) 242-1775 Honorable Rachel Laurie Riddle Chief Examiner of Public Accounts Montgomery, Alabama 36130 Dear Madam: An examination was conducted on the Women's Commission, Montgomery, Alabama, for the period October 1, 2015 through September 30, 2018. Under the authority of the Code of Alabama 1975, Section 41-5A-19, I submit this report to you on the results of the examination. Respectfully submitted, enita Moncrief Examiner of Public Accounts rb 20-176 Table of Contents Page Summary A Contains items pertaining to state legal compliance. Comments C Contains information pertaining to agency operations and other matters. Schedule of State Legal Compliance and Other Findings D Contains detailed information about findings pertaining to state legal compliance and other findings. Exhibit #1 Schedule of Cash Receipts, Disbursements and Balances 1 Exhibit #2 Commission Members and Official – a listing of the Commission members and Official. 2 ___________________________________________ Women’s Commission State of Alabama Department of Examiners of Public Accounts SUMMARY Women’s Commission October 1, 2015 through September 30, 2018 The Women’s Commission (the “Commission”) operates under the authority of the Code of Alabama 1975, Sections 41-9-410 through 41-9-416. By law, the purpose of the Commission is to improve and advance the lives of women in the State of Alabama. The Commission may study, make recommendations, educate, and promote constructive action on issues related to women which shall include, but not be limited to, economic development, education, employment, health, legal rights, political participation, and the quality of individual and family life. This report presents the results of an examination of the Commission and a review of compliance by the Commission with applicable laws and regulations of the State of Alabama. This examination was conducted in accordance with the requirements of the Department of Examiners of Public Accounts under the authority of the Code of Alabama 1975, Section 41-5A-12. The examination was performed to determine compliance with applicable laws and regulations of the State of Alabama and whether the public officers, agents, and employees of the Commission properly and lawfully accounted for all money and other public assets or resources received, disbursed, or in the custody of the Commission. The examination included determination of compliance with state laws and regulations that pertain to financial transactions; personnel; safeguarding of state-owned assets, property, and resources; information dissemination, processing, and retention; and official actions, rulemaking procedures, and meetings. As a part of the examination, internal control policies and procedures relating to the areas listed above were also reviewed. The examination did not include managerial and operational matters, such as whether the Commission accomplished its mission in an efficient, or timely manner. Findings are numbered and reported by the examination period in which the finding originally occurred. 20-176 A The following instances of noncompliance with State laws and regulations and other matters were found during the examination as shown on the Schedule of State Legal Compliance and Other Findings and they are summarized below. CURRENT FINDING • 2018-01 relates to the Commission’s noncompliance with the Code of Alabama 1975, Section 36-14-17, requiring notification of the Secretary of State of Commission member information and vacancies. UNRESOLVED PRIOR FINDING • 2012-04 relates to the Commission’s noncompliance with the Code of Alabama 1975, Section 36-25A-3a (2), requiring notification of Commission meetings to be submitted to the Secretary of State at least seven days prior to the meeting date. Ms. Sarah Skipper, Executive Director of the Women’s Commission was invited to an exit conference held on January 15, 2020. The following persons attended: Ms. Sarah Skipper (via conference call); from the Department of Labor, Margie Toney, Finance Director, Jondra Oswalt, Assistant Finance Director and Tina Moore, Budget Supervisor; and from the Department of Examiners of Public Accounts: Benita Moncrief and Leovetta Childrey. 20-176 B Department of Examiners of Public Accounts COMMENTS Women’s Commission October 1, 2015 through September 30, 2018 The Women’s Commission (the “Commission”) was created in 1971 by Act Number 1937, Acts of Alabama 1971, codified in the Code of Alabama 1975, Sections 41-9-410 through 41-9-416, to improve and advance the lives of women in Alabama. The Women’s Commission is authorized to study the status of women in Alabama and make recommendations to the Legislature and the Governor concerning constructive action on issues related to women which shall include, but not be limited to, economic development, education, employment, health, legal rights, political participation, and the quality of individual and family life. The Commission consists of fifteen members appointed as follows: . Three members of the House of Representatives appointed by the Speaker of the House of Representatives, . Two members of the Senate appointed by the President Pro Tem of the Senate, . Ten members appointed by the Governor as follows: One member appointed from each congressional district and three members appointed from the state-at-large as amended by Act Number 2016-247, Acts of Alabama. The Commission has one part-time employee, an Executive Director. The Department of Labor performs the administrative duties of the Commission. In previous years, the Commission either received operating funds from appropriations from the State’s General Fund and/or donations. During fiscal years 2016-2018, the Commission received operating funds from appropriations from the General Fund and donations. General fund appropriations received were disbursed from an account within the General Fund. Donations received were disbursed through a special revenue fund in the State Treasury known as the Women’s Commission Fund. Any unused funds remaining at year end in the special revenue fund were retained by the Commission. However, any unused funds from General Fund would be reverted to the General Fund at year-end. Receipts and disbursements of the Commission for the last two fiscal years can be found at Exhibit 1 of this report. The Commission does not own nonconsumable personal property. However, the Commission does utilize one laptop computer which is inventoried by the Alabama Department of Labor. 20-176 C This Page Intentionally Blank Schedule of State Legal Compliance and Other Findings D Schedule of State Legal Compliance and Other Findings For the Examination Period Ended September 30, 2018 Ref. No. Finding/Noncompliance 2018-01 Finding: The Code of Alabama 1975, Section 36-14-17, requires the chair of an existing board to notify the Secretary of State of a vacancy scheduled to occur on the board as a result of the expiration of a term at least 45 days before the vacancy occurs. There were several vacancies for the Commission in which the notification was not provided to the Secretary of State at least 45 days before the vacancy occurred as required. Recommendation: The Chair of the Commission should notify the Secretary of State of any vacancies as a result of the expiration of a term at least 45 days before the vacancy occurred as required by the Code of Alabama 1975, Section 36-14-17. 2012-04 Finding: The State’s Open Meetings Act in the Code of Alabama 1975, Section 36-25A-3(a), provides that the commission shall post notice of all meetings at least seven calendar days prior to the meeting and Code of Alabama 1975, Section 36-25A-3(a)(2), provides that, “Any governmental body with statewide jurisdiction shall submit notice of its meeting to the Secretary of State”. A review of the minutes of the meetings of the Alabama Women’s Commission was compared to the information obtained from the Secretary of State’s website. It was determined that no notice was provided for one meeting and prior notice was not posted to the Secretary of State’s website by the required minimum of seven days for eight meetings. Recommendation: The Commission should ensure that adequate notice of all meetings is provided to the Secretary of State by the required minimum of seven days. Women’s Commission E State of Alabama Schedule of Cash Receipts, Disbursements and Balances For the Period October 1, 2016 through September 30, 2018 Fiscal Year Fiscal Year 2018 2017 Receipts General Fund Allotments $ 14,736.00 $ 18,428.00 Nongovernment Operating Contribution 21,065.00 16,222.62 Total Receipts 35,801.00 34,650.62 Disbursements Personnel Costs 6,600.00 6,600.00 Employee Benefits 504.90 505.76 Travel, In-State 350.84 320.58 Rentals and Leases 289.45 311.10 Utilities and Communication 12.78 Professional Services 4,913.44 3,874.86 Supplies, Materials, and Operating Expenses 1,186.23 851.12 Grants and Benefits 436.28 191.85 Current Year General Fund Reversion 217.70 5,758.06 Total Disbursements 14,511.62 18,413.33 Excess (Deficiency) of Receipts Over Disbursements 21,289.38 16,237.29 Cash Balances at Beginning of Year 26,243.22 10,005.93 Cash Balances at End of Year $ 47,532.60 $ 26,243.22 Women's Commission State of Alabama 1 Exhibit #1 Commission Members and Official October 1, 2015 through September 30, 2018 Commission Members Term Expires Hon.
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