Report I2010-1045 Recommendation 3 Responses

Report I2010-1045: California Department of Corrections and Rehabilitation and California Correctional Health Care Services: Both Agencies Wasted State Resources by Improperly Accounting for Leave Taken by Their Employees (Release Date: June 2013)

Case Number I2010-1045

Recommendation #3 To: Correctional Health Care Services, California

Adjust current employees' leave balances in the leave accounting system to correct any improper charging of leave identified by the audit.

Agency Response From September 2014

Correctional Health Services informed us that it did not track all changes made to leave balances as a result of its audit of leave reports. Thus, it could not identify the total number of leave hours that were mischarged during the three-year period. However, it provided us with evidence of its audit, including changes it made to the leave balances of various employees. Consequently, we consider this recommendation to be fully implemented.

California State Auditor's Assessment of Status: Fully Implemented

Agency Response From February 2014

Correctional Health Services provided evidence that for some employees whose leave had been mischarged, it adjusted the leave balances and, when necessary, established accounts receivable. However, it did not provide sufficient evidence to ensure that it took these actions for all employees whose leave had been mischarged. Thus, we asked Correctional Health Services to provide us with additional information to support that it fully implemented the recommendation.

California State Auditor's Assessment of Status: Partially Implemented

Agency Response From November 2013

Correctional Health Services stated that based on the results of its audit of leave reports, it adjusted the leave balances of some employees and notified them of the adjustments. Correctional Health Services also stated that it would establish accounts receivable in some instances to collect overpayments that were based on incorrect leave accounting. Correctional Health Services therefore opined that it had implemented this recommendation fully. However, Correctional Health Services provided no evidence confirming that it had conducted the audit or adjusted leave balances based on the audit. Accordingly, we requested additional information from Correctional Health Services about its auditing efforts and subsequent actions. Correctional Health Services has not yet provided this information.

California State Auditor's Assessment of Status: Partially Implemented

All Recommendations in I2010-1045