Report I2010-1045 Recommendations and Responses in 2014-041

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

Department Number of Years Reported As Not Fully Implemented Total Recommendations to Department Not Implemented After One Year Not Implemented as of 2013-041 Response Not Implemented as of Most Recent Response
California Correctional Health Care Services 1 8 7 n/a 3
California Department of Corrections and Rehabilitation 1 8 5 n/a 3

Recommendation To: Corrections and Rehabilitation, Department of

Conduct an audit of the leave accounting system during the past three years to identify instances of nonmanagerial, exempt employees working an alternate schedule at an adult correctional facility being charged incorrect amounts of leave for missed days of work.

Response

In November 2014 Corrections reported that by May 2015 it will complete a three-year audit of leave accounting for current nonmanagerial, exempt employees working an alternate schedule. Corrections had reported previously that it had audited the leave accounting for these employees for fiscal year 2012-13.

  • California State Auditor's Assessment of Status: Partially Implemented
  • Estimated Completion Date: May 2015
  • Response Date: November 2014

Recommendation To: Corrections and Rehabilitation, Department of

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

Response

In November 2014 Corrections reported that by June 2015 it will adjust current employees' leave balances to correct any improper charging of leave identified by its three-year audit. Corrections previously reported that it had adjusted some leave balances based on its audit of leave accounting for fiscal year 2012-13.

  • California State Auditor's Assessment of Status: Partially Implemented
  • Estimated Completion Date: June 2015
  • Response Date: November 2014

Recommendation To: Corrections and Rehabilitation, Department of

In instances where the audit has determined that an employee's leave balance was mischarged but the employee subsequently departed state service, take appropriate measures to remedy any resulting incorrect compensation of the employee for unused leave upon his or her departure, including by seeking repayment of any amount overpaid to the employee.

Response

Corrections reported in November 2014 that, after conducting its three-year audit of leave accounting, it will take appropriate measures to remedy any incorrect compensation that resulted. It had reported previously that it had taken action to seek repayment from one former employee who was overpaid as a result of improper leave accounting.

  • California State Auditor's Assessment of Status: Partially Implemented
  • Estimated Completion Date: June 2015
  • Response Date: November 2014

Recommendation To: Correctional Health Care Services, California

In instances where the audit has determined that an employee's leave balance was mischarged but the employee subsequently departed state service, take appropriate measures to remedy any resulting incorrect compensation of the employee for unused leave upon his or her departure, including by seeking repayment of any amount overpaid to the employee.

Response

Correctional Health Services provided information to us that showed it had identified one former employee whose leave balance was mischarged. In addition, it provided documentation that showed the former employee repaid $1,425 to the State as a result of the overpayment.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: November 2014
  • Response Date: November 2014

Recommendation To: Correctional Health Care Services, California

Train all nonmanagerial, exempt employees eligible to work an alternate schedule regarding the proper completion of a time sheet to ensure the employees' leave balances are charged correctly for an absence from work.

Response

Correctional Health Services developed an online training course for all employees regarding its new timekeeping instructions. It made the online training available to its employees in November 2014 and requires them to complete the training annually.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: November 2014
  • Response Date: November 2014

Recommendation To: Correctional Health Care Services, California

Establish a system of oversight at headquarters and at each adult correctional facility to ensure that personnel specialists are charging the correct number of leave hours for those nonmanagerial, exempt employees working an alternate work schedule.

Response

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for nonmanagerial, exempt employees working an alternate schedule.

  • California State Auditor's Assessment of Status: Partially Implemented
  • Estimated Completion Date: Unknown
  • Response Date: November 2014

Recommendation To: Correctional Health Care Services, California

Establish a system for correcting mischarged leave in the leave accounting system and for reviewing errors with the responsible employee whenever mischarged leave hours are discovered.

Response

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for nonmanagerial, exempt employees working an alternate schedule.

  • California State Auditor's Assessment of Status: Partially Implemented
  • Estimated Completion Date: Unknown
  • Response Date: November 2014

Recommendation To: Correctional Health Care Services, California

Establish a system of supervisory oversight that involves reviewing employees' time sheets and leave balances to ensure that personnel specialists are entering information into the leave accounting system correctly.

Response

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for non-managerial, exempt employees working an alternate schedule.

  • California State Auditor's Assessment of Status: Partially Implemented
  • Estimated Completion Date: Unknown
  • Response Date: November 2014

Recommendation To: Correctional Health Care Services, California

Conduct an audit of the leave accounting system during the past three years to identify instances of nonmanagerial, exempt employees working an alternate schedule at an adult correctional facility being charged incorrect amounts of leave for missed days of work.

Response

Correctional Health Services provided us with evidence of its audit of leave reports, including changes it made to time sheets and leave records of various employees. However, Correctional Health Services informed us that it did not track all changes made to the leave balances of employees during its audit; thus, it could not identify for us the total number of leave hours that were mischarged for its employees. Nevertheless, we consider this recommendation to be fully implemented.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: September 2014
  • Response Date: September 2014

Recommendation 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.

Response

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
  • Completion Date: September 2014
  • Response Date: September 2014

Recommendation To: Corrections and Rehabilitation, Department of

Train all personnel staff regarding the proper amount of leave to charge those exempt employees working an alternate schedule who miss a day of work.

Response

Corrections provided training to its personnel staff and to its nonmanagerial, exempt employees regarding the proper completion of time sheets for those employees working an alternate schedule.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: July 2014
  • Response Date: July 2014

Recommendation To: Corrections and Rehabilitation, Department of

Train all nonmanagerial, exempt employees eligible to work an alternate schedule regarding the proper completion of a time sheet to ensure the employees' leave balances are charged correctly for an absence from work.

Response

Corrections provided training to its nonmanagerial, exempt employees regarding the proper completion of time sheets for those employees working an alternate schedule.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: July 2014
  • Response Date: July 2014

Current Status of Recommendations

All Recommendations in 2014-041