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

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County of Hawaii — Office of County Clerk and Office of Elections Agreed Upon Procedures Report Page 5 of 7 Condition: Overtime descriptions were not obtained for temporary clerks hired through the temporary staffing agency during the 2012 election cycle. The temporary clerks' timesheets did not include a description of overtime work performed. Consequently the County may not have captured some of the costs that could have been reimbursed by the State. Recommendation: Prior to the 2012 election cycle, temporary clerks completed a daily supplemental timesheet. This timesheet categorized the work by reimbursable cost center and cost code and was entered into the Election Division's Microsoft Access Timekeeping Program on a weekly basis. The Timekeeping Program summarized the overtime and created the reimbursable overtime schedule submitted to the State Office of Elections. This procedure should be reinstated. Condition: During the 2012 election cycle, overtime descriptions for Council Services employees performing Election Division related overtime were not detailed enough to determine if the tasks were eligible for State of Hawaii Office of Elections reimbursement. Consequently the County may not have captured all costs that could have been reimbursed by the State. Recommendation: Council Services employees should complete a daily supplemental timesheet with adequate detailed descriptions for overtime to allow for the categorization of work by reimbursable cost center and cost code. County Clerk -Office of Council Services Overtime Salaries and Wages Incurred for Elections Division Work/Tasks for the 2012 Election Cycle: a. We agreed all County Clerk — Office of Council Services overtime salaries and wages transactions from the 2012 election cycle to an authorized time sheet and identified the reasons noted on the timesheet for overtime hours. b. We evaluated the timesheets to determine if work performed by the County Clerk — Office of Council Services was related to Elections Division tasks. There were 1,566 overtime transactions, 900 of those transactions had exceptions or were on timesheets with Election Division task related. The schedule of Office of Council Services overtime salaries and wages is attached to this report as Exhibit J. Our summarized procedural finding and recommendations are as follows: i. Condition: There were two timesheets with date discrepancies between the overtime description support and the Eden payroll report (See Exhibit J: Agree Overtime Exception a). Recommendation: Keypunched dates should be verified against timesheet dates. Condition: There was a timesheet that indicated 7 hours of overtime. However, the employee was paid 4 hours of overtime. The difference of 3 hours was paid to the employee in a subsequent pay period (See Exhibit J: Agree Overtime Exception b). There were four timesheets that included overtime hours that did not appear on the Eden report. The hours were not paid in subsequent periods. (See Exhibit J: Agree Overtime Exception f). Recommendation: Keypunched hours should be verified against timesheet hours. iii. Condition: An employee's original authorized timesheet was not available for a pay period. An unsigned, unauthorized photocopy of the timesheet was used as support. (See Exhibit J: Agree Overtime Exception c). Recommendation: Original signed timesheets should be filed immediately after they are returned from the payroll department.