COM 0272.003 2012-2014 - Laserfiche WebLink

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County of Hawaii—Office of County Clerk and Office of Elections Agreed Upon Procedures Report Page 2 of 7 Recommendation: Original signed timesheets should be filed immediately after they are returned from the payroll department. iv. Condition: There were no overtime descriptions on seven timesheets or timesheet attachments. (See Exhibit A: Agree Overtime Exception d). Recommendation: Timesheets should include adequate descriptions for overtime hours. v. Condition: On October 2, 2012 the State of Hawaii Office of Elections rescinded its prior delegation of the State of HawaiTs responsibilities to the County of Hawaii for the 2012 General Election. (See Exhibit A: Agree Overtime Exception e). Recommendation: Communication between management and staff should be improved to prevent unnecessary overtime. b. We compared the 2012, 2010 and 2008 election cycle salaries and wages and identified all variances by COH general ledger account classification for each election cycle. The comparison is attached to this report as Exhibit B. c. We compared the 2012, 2010, and 2008 election cycle salaries and wages to the budget and identified all variances by COH general ledger account classification. The comparison is attached to this report as Exhibit C. 2. COH Elections Division Non-payroll Expenditures: a. We vouched all Election Division non-payroll expenditures for the 2012 election cycle to source documents and proper authorization. The Election Division recorded 753 non- payroll expenditure transactions during the 2012 election cycle. The supporting source documents were located in the Election Division files for 467 transactions, in the Finance Department for 260 transactions, and were unattainable for 26 transactions. Of the 753 non-payroll transactions, 626 were vouched to source documentation with proper authorization without exception. The remaining 127 transactions with exceptions are reported in Exhibit D attached to this report. Our findings and recommendations are as follows: i. Condition: There were 16 P-card purchases with no supporting documents other than the First Hawaiian Bank Account Activity Statement. These charges totaled $642.26 and ranged from $4.07 to $112.07. (See Exhibit D, Vouch exception VA). There were 10 P-card purchases where the submitted supporting document was not the actual invoice. These purchases amounted to $793.13 and ranged from $32.42 to $202.19. In 7 of the P-card purchases, the expenditure was for the rental of a car and the submitted document was the rental company's estimate of charges provided at the time the car was picked up. (See Exhibit D, Vouch exception V.5). Recommendation: We recommend that the Election Division comply with the Legislative Branch Spending Guidelines for P-card purchases which requires that itemized receipts, detailing what was purchased and the purpose, are submitted with monthly purchase reports. ii. Condition: There were 46 description discrepancies between the Eden Financial Management Solution's (Eden) Detail Expenditure Report's Full Invoice Line Description and the invoice (See Exhibit D exception V.1). There was one $588.04 hotel charge that included a day that was not on the travel certificate. The County paid for an additional night in the approximate amount of$147.01 for an employee that returned to Hilo on that day. Management was unable to determine if the additional night's charge was due to poor communication, or a forfeiture due to a last-minute change in the employee's itinerary. There was also a travel certificate that was improperly revised by the reviewer resulting in a per diem overpayment of $40. The other 44 discrepancies appear to be human