2014-COH - County Clerk and Elections Agreed Upon Procedures Report

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INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES Lane Shibata Acting Legislative Auditor Office of the Legislative Auditor County of Hawai'i 1266 Kamehameha Avenue, Suite A-8 Hilo, HI 96720 Dear Mr. Shibata: We performed the procedures enumerated below, which were agreed to by the County of Hawai'i (COH) solely to assist COH's Management in evaluating COH's accounting procedures used to record expenditures of the County of Hawai'i Elections Division. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Our procedures and findings were as follows COH Elections Division Salaries and Wages: a. We agreed all COH Elections Division salaries and wages transactions related to the 2012 election cycle to authorized timesheets and identified reasons noted on the employee timesheets for overtime hours. There were 1,569 overtime transactions that totaled $70,879. The overtime schedule is attached to this report as Exhibit A. Our findings and recommendations are as follows: i. Condition: There were five timesheets with date discrepancies between the overtime description support and the Eden payroll report (See Exhibit A: Agree Overtime Exception a). Recommendation: Keypunched dates should be verified against timesheet dates. Condition: There was a timesheet that indicated 7.5 hours of overtime. However, the employee was paid 6.0 hours of overtime. The difference of 1.5 hours was paid to the employee in a subsequent pay period (See Exhibit A: Agree Overtime Exception b). Recommendation: Keypunched hours should be verified against timesheet hours. iii. Condition: The original authorized timesheet was not available for an employee's final pay period. However, the files contained an unsigned photocopy of the timesheet. (See Exhibit A: Agree Overtime Exception c).