Summary of Report 97-072

Report Number 97-072

July 1997

Overall Conclusion

Weaknesses in controls over contracts, budgeting, and licensing prevent the Commission for the Deaf and Hard of Hearing (Commission) from ensuring that its mission is achieved. Furthermore, we identified opportunities to improve controls over cash receipts and fixed assets. However, the Commission has established adequate management control systems for strategic planning, human resources, and performance management.

Key Facts and Findings

The lack of controls over key areas puts the Commission at risk of not achieving its statutory functions. We noted the following weaknesses in contracting, budgeting, and licensing:

- The Commission provides ineffective oversight of the 23 local councils that provide direct services to the deaf and hard of hearing. In addition, the Commission lacks a method for selecting the best contractors.

- The Commission is not in compliance with its enabling legislation to develop a formula for allocating funds to the councils. In addition, the Commission does not effectively monitor its program budgets.

- Weaknesses in the licensing and examination process prevent the effective regulation of interpreters. With only one video exam for Level III interpreters, candidates who retake the exam already know its contents. Furthermore, testing for Level V interpreters was suspended for one year as a result of a deteriorated video exam.

We identified the following opportunities to improve controls over cash receipts and fixed assets:

- The lack of key controls over cash receipts does not ensure that Commission funds are protected from loss, theft, or abuse. In fiscal year 1996, cash receipts totaled $109,000.

- The Commission is not in compliance with State Property Accounting requirements.

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