COM 0272.004 2012-2014 - Laserfiche WebLink

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J Yoshimoto,Council Chair and Members of the Hawai`i County Council March 6,2014 Page Two Branch Spending Guidelines were not consistently adhered to, and oversight was inadequate to ensure the accurate posting of transactions. Although Legislative Branch managers exercised their authority and responsibility, adequate descriptions and supporting documentation of transactions are essential to justify the proper expenditure of public funds. • The third critical area related to the County Clerk—Office of Council Services (CC-OCS) overtime salaries and wages incurred for Elections Division work during the 2012 primary election, more specifically TIH found inadequate justification and verification of overtime hours on timesheets, inadequate recording of overtime hours to the appropriate Division's expense accounts, and inadequate communication and oversight of updated payroll procedures. • The fourth critical area related to 2012 general election costs reimbursable to the State of Hawai'i (SOH) from the COH Elections Division, more specifically TIH found that reimbursable overtime performed by SOH personnel was not properly recorded in the Election Division's Microsoft Access Timekeeping Program for the 2012 general election (which was conducted by the SOH). TIH's recommendations focused on consistent adherence to administrative procedures for timekeeping and recordkeeping by County Clerk and Election Division managers and personnel, including documentation and verification of payroll and non-payroll expenditures; improved communication and oversight of updated payroll and non-payroll procedures by County Clerk and Elections Division managers; and accurate recording and transferring of overtime and transactions by County Clerk and Elections Division personnel. TIH did an excellent job in carrying out this agreed-upon procedures engagement to review 2012 election cycle expenditures and identify any variances with 2008 and 2010 election cycle expenditures. The time and effort expended by TIH to review Elections Division overtime and non-payroll expenditures, CC-OCS overtime incurred for the performance of Elections Division tasks, reimbursable costs to the SOH, and analyses of voter registration and absentee ballots provide detailed information to assess what election expenditures were incurred and how the Office of the County Clerk and Elections Division can improve their accountability in the expenditure of public funds. TIH also assisted the Elections Division in reconciling expenditures categorized as reimbursable to the SOH, ultimately reducing the amount of reimbursable 2012 general election costs from $71,481.00 to $30,083.00, a tremendous savings that more than covered the cost of TIH's $34,374.78 attestation Contract No. C.003999.