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Accept the Auditor-Controller's Office Report on Countywide Overtime Review for the fiscal year ending June 30, 2018
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends that the Board of Supervisors accept the Internal Audit Division's Report on Countywide Overtime Review for the fiscal year ending June 30, 2018.
SUMMARY/DISCUSSION:
In accordance with the Internal Audit Division's (IAD) FY2018/19 audit plan, the IAD performed a countywide internal control review of overtime processes.
The objectives of the review were to determine if adequate controls are in place and operating effectively to provide proper overtime authorization, monitoring and justification, accurate payroll processing, and compliance with payroll policies and procedures. The review focused on Departments' internal controls and processes in place for reporting overtime during fiscal year ending June 30, 2018. The IAD identified the top six (6) Departments with the highest overtime expenditures for FY2017/18 and selected those employees who earned significant amount of overtime.
The review included reviewing federal and state laws and regulations, departmental policies and procedures, and Memorandum of Understanding (MOU) pertaining to overtime, and testing samples of employee timesheets and overtime requests.
Based upon the IAD's review, the internal controls and processes for managing overtime appear to be in place and operating effectively. However, the IAD's review identified the following internal control deficiencies:
1. Countywide overtime reporting policies and procedures are outdated.
2. Supervisors approved timesheets that included overtime hours not yet worked.
3. Lack of documentation showing pre-approval of overtime.
4. One employee in one Department overstated overtime hours worked on timesheets.
5. Some public safety employees are e...
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