Report I2012-1 Recommendation 10 Responses

Report I2012-1: Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law (Release Date: December 2012)

Case Number I2010-1151

Recommendation #10 To: Corrections and Rehabilitation, Department of

Corrections' should implement additional controls within the facility's personnel office to ensure that supervisors regularly monitor and review their staff's processing of time sheets.

Agency Response From February 2013

Initially, Corrections reported that it would conduct supervisory audits of all time sheets to ensure the integrity of time and attendance reporting at the Correction Training Facility (facility). Upon asking for additional details regarding this new control, Corrections responded that it would conduct supervisory audits monthly, which would entail reviewing 10 percent of all time sheets processed by the specialists at the facility. Corrections stated that when an error is found in the processing of a time sheet through a monthly audit, the facility would provide additional training and clarification to the specialist who processed the time sheet erroneously. This specialist then would be given the time sheet to review again and make necessary adjustments or changes to the employee's pay, recorded leave, or dock. Next, the specialist would be required to look through his or her entire caseload to ensure that the same mistake had not been made when processing other time sheets. If the specialist identifies such errors, he or she must make necessary changes to the employee's pay, recorded leave, or dock.

Corrections also reported that, in October 2012, it implemented a policy that required specialists to complete a new monthly review form when processing the time sheet of each employee every month. It created this form to ensure that the most critical components involved in processing leave transactions are completed correctly by specialists. Supervisors of the specialists are required to review and audit a random sample of 100 monthly review forms each quarter. Each sample must include forms completed for a broad range of custody and non-custody staff. As part of this review, the supervisors are required to verify that information from the time sheets of the employees selected for the sample has been keyed into the electronic leave accounting system correctly. At the end of each calendar year, the monthly review form for each employee is filed with the employee's time sheets.

By imposing the supervisory audits and use of the monthly time sheet review, Corrections has implemented controls to ensure that supervisors regularly monitor and review specialists' processing of time sheets.

California State Auditor's Assessment of Status: Fully Implemented

Agency Response From December 2012

Corrections reported that it will conduct supervisory audits of personnel specialists' time sheet files to ensure the integrity of its time and attendance reporting. However, Corrections did not specify how supervisory audits will ensure that all time sheets are processed correctly. (See 2013-406, p. 278)

California State Auditor's Assessment of Status: Partially Implemented

All Recommendations in I2012-1