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 6 of 7 iv. Condition: There were no overtime descriptions on 25 timesheets or timesheet attachments. (See Exhibit J: Agree Overtime Exception d). Recommendation: Supervisors should ensure that there are adequate descriptions for overtime hours before approving timesheets. v. Condition: The total overtime hours in the overtime description of three timesheets did not agree with the total overtime hours on the payroll report. The employee did not fill out the timesheet according to the new instructions and the Accountant I at the time did not know the former procedure to realize that the employee was completing the timesheet incorrectly. (See Exhibit J: Agree Overtime Exception e). Recommendation: We recommend that management update the payroll procedures manual as soon as procedural changes are implemented and notify all employees of such changes. vi. Condition: The hour code was incorrectly entered into the Eden report for one of the timesheets. The correction was made in the subsequent pay period. (Exhibit J: Agree Overtime Exception g). Recommendation: Keypunched hour codes should be verified against timesheet details. vii. Condition: Payroll Expenditure Adjustments were not consistently made for Council Services employees that were temporarily assigned to the Election Division. The TIH Comment column in Exhibit J identifies expenditures that should have been included in a Payroll Expenditure Adjustment to increase the Election Division salaries and wages and decrease Council Services salaries and wages. The total payroll expenditures not adjusted are included in Exhibit K. Recommendation: The County of Hawaii should consistently adjust all payroll expenditures for Council Services employees that are temporarily assigned to the Election Division. c. We summarized the overtime incurred by the County Clerk — Office of Council Services personnel related to Elections Division tasks. The summarized schedule is attached to this report as Exhibit K. 7. Cost per ballot cast in each election cycle. a. We added the total Office of the County Clerk -Council Services salaries and wages amount determined from Procedure 6 to the total COH Elections Division payroll and non -payroll expenditures for election cycle 2012. b. We calculated the total COH elections cost per ballot cast for election cycles 2012, 2010 and 2008. Our calculations are attached to this report as Exhibit L. Reimbursement of actual travel expenditures versus set per diem travel expenditures. a. We identified all 2012 election cycle travel expenditures vouched during Procedure 2a above in which the employee was reimbursed for actual travel expenditures incurred. b. We compared the actual travel expenditures incurred to established COH per diem amounts to determine whether reimbursement under the established per diem policy would have been less. There were 3 expenditures for meals based on the actual amount as opposed to the per diem amount. In one case the actual amount was less than the per diem. The actual cost of the other two expenditures exceeded the per diem by $14.93 (See Exhibit D exception V.7). 9. General Recommendations Based on our findings related to the 2012 election cycle, we submit the following for your consideration: