Wednesday, September 3, 2014

comptroller audit meeting tomorrow

Special meeting of BOS 9/4/14, 5:30pm, to review Columbia County Payroll Audit

 NOTICE OF SPECIAL MEETING OF THE BOARD OF ... 2014 at 5:30 pm in the Board of Supervisors Chambers located at 401 State Street, ...

Here is an interesting passage from the audit:

Of the fi ve departments selected, we reviewed all of the 26 fulltime
employees’ leave accrual records for four payroll periods to
determine if departmental records supported the leave accrual records
maintained by the County Payroll Department. Departmental records
indicated 168 instances of leave time taken covering 1,050 hours. We
found 40 instances5 covering 241.50 hours with variances between
departmental records and the Payroll Department’s records. The
most common variance occurred when department records showed
an employee was absent but the Payroll Department records did not
have a corresponding charge to leave accruals. This occurred in 26
instances totaling 165.50 hours, valued at $6,976. During our limited
test, the majority of uncharged leave totaling 112.5 hours, valued at
$5,542, was taken by four attorneys in one department. The remaining
53 hours, valued at $1,434, were taken by four non-attorneys.
We expanded our review of the four attorneys’ leave accrual records
for the period from June 2012 through October 2013 and found that
they took a combined total of 113.50 days (794.5 hours) of vacation,
sick and personal leave time, valued at $39,138, that had not been
deducted from their accruals and may have gone undetected without
our audit. This amount included leave time valued at $15,517 taken
and not charged by an attorney who had resigned and received a

separation payment prior to completion of fi eldwork. Leave time not
charged by the other three attorneys collectively totaled 68.50 days
(479.50 hours), valued at $23,621. After we brought the defi ciencies
to the department head’s attention, he obtained detailed records of
leave taken by seven employees6 and submitted them to the County
Payroll Department to correct the accrual records. These corrections
totaled $24,824, leaving an uncorrected balance of $231.

I have to translate this into English.

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