Report 2012-121.2 Recommendation 8 Responses

Report 2012-121.2: Department of Parks and Recreation: Flaws in Its Budget Allocation Processes Hinder Its Ability to Effectively Manage the Park System (Release Date: September 2013)

Recommendation #8 To: Parks and Recreation, Department of

To prevent unauthorized leave buyback transactions, the department should provide training by December 2013 to all department managers and personnel staff who might be involved in leave buyback transactions to ensure that they understand the State's requirements regarding leave buybacks.

Annual Follow-Up Agency Response From October 2018

The Department of Parks and Recreation (DPR) sent a memorandum to all Managers and Supervisors with a requirement that they complete an on-line Mandatory Leave Buy-Back Training located on the DPR intranet. Once the training was completed, they would recieve a certificate of completion which they would send to the Training Coordinator and entered into their training record. DPR will send this Training out each year to all new Managers and Supervisors.

California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented

Annual Follow-Up Agency Response From November 2017

The Department is initiating a 'Leave Buy-Back' training module for our departmental supervisors and managers. We have finalized an on-line training module entitled 'Leave Buy Back Training For Managers and Supervisors' (see attached Power Point) which will be implemented in January 2018.

As indicated previously, all current managers and supervisors will be required to complete the module within three months of implementation, and newly hired managers and supervisors will be required to complete the module within three months of appointment. Once completed, the Certificate of Completion for the training will be submitted to the Training Coordinator by the employee's supervisor, and entered into the Department's Employee Training Management System (ETMS) for tracking.

California State Auditor's Assessment of Annual Follow-Up Status: Partially Implemented

Annual Follow-Up Agency Response From October 2016

Within six (6) months, the Department of Parks and Recreation (Department) will initiate an online departmental required training module, Leave Buyback Training, for all Department supervisors and managers. The Leave Buyback Training will become part of the Department's new hire process. As a result, all newly hired supervisors and managers will be required to complete the training within three (3) months of their supervisory or management appointment. The Department will require all current supervisors and managers to complete the training within three (3) months to ensure compliance. Upon completion of the training module, the supervisor or manager will print out a certificate of completion and provide it to their supervisor or manager who will then forward it to the division's Training Coordinator to be entered into the Department's Employee Training Management System (ETMS).

The Department currently tracks all voluntary and mandatory training via ETMS. The required Leave Buyback Training will be incorporated and tracked as a training required for all Departmental supervisors and managers.

California State Auditor's Assessment of Annual Follow-Up Status: Not Fully Implemented

Annual Follow-Up Agency Response From September 2015

The department disagrees as we have not remained silent regarding our response to Recommendation #8 for the unauthorized leave buyback transactions.

On March 10, 2014 a response memo to Elaine M. Howell was provided which indicated:

"This training was provided to all Personnel staff who could be involved with leave buyback."

To support proof of this training the department provided "Attachment C -Transactions Office Cash Out Policy Meeting". This substantiates that the Transactions Managers, Ronette Martinez and Keren Yowell provided training to the Personnel Specialists, Senior Personnel Specialists and Personnel Supervisors on January 23, 2014.

The following documents and actions were completed at this training meeting:

- "Attachment D - DPR Memo/Subject: Cash Out/Buy Back of Leave Options" was read, scenarios were discussed, questions answered and copies provided to all attendees.

- "Attachment E - SCO Memo/Subject: Cash-Out/Buy Back of Leave Benefits" was read, scenarios were discussed and questions answered and copies provided to all attendees.

Attachment H:

PML 2014-008/009 and Prior Years Attachment *C, *D and *E (Audit Response 2014)

California State Auditor's Assessment of Annual Follow-Up Status: Partially Implemented

As we describe in our assessment of the department's March 2014 response, although the department provided documentation of training for its personnel staff who could be involved in leave buyback transactions, the department's documentation did not indicate whether training was provided to department managers who might be involved in leave buyback transactions. The department's response in September 2014 was silent on whether it had provided training to all managers who might be involved in leave buybacks, as detailed in our assessment. Our recommendation is aimed at ensuring that all department managers, including those managers outside the personnel unit and administrative division, received leave buyback training. We recognize the departments efforts to train its personnel staff, but continue to emphasize the need to also train its managers to better prevent unauthorized leave buyback transactions.

1-Year Agency Response

The Department of Human Resources (CalHR) and DOF authorized the Leave Buyback Program for fiscal year 2013-14. The Department followed the procedures set up by CalHR (Personnel Management Liaisons Memorandum (PML) 2014-008 and 2014-009).

California State Auditor's Assessment of 1-Year Status: No Action Taken

The department's response is silent on whether or not it has provided training to all managers and personnel staff who might be involved in leave buybacks. Without such training the department cannot ensure it processes only authorized leave buybacks, such as those authorized by the Department of Human Resources and the Department of Finance and those authorized as part of bargaining unit agreements.

6-Month Agency Response

This training was provided to all Personnel staff who could be involved with leave buyback. The attached memo was provided to staff who also received and signed for the Cash Out Policy form.

California State Auditor's Assessment of 6-Month Status: Partially Implemented

Although the department provided documentation of training for its personnel staff who could be involved in leave buyback transactions, the department's documentation did not indicate whether training was provided on authorized buybacks such as those under a bargaining unit agreement. Additionally, the department did not indicate whether department managers who might be involved in leave buyback transactions received training. Although we followed up and requested a copy of the training materials the department has not yet provided a copy.

60-Day Agency Response

Training for all staff who might be involved in leave buyback transactions is underway.

California State Auditor's Assessment of 60-Day Status: Pending

The department asserts that training for staff who might be involved in leave buyback transactions is underway, but has not yet provided documentation to supports its statements that training is underway.

All Recommendations in 2012-121.2

Agency responses received are posted verbatim.