We conducted an audit of the County’s disaster pay payroll procedures. Our audit objectives were to:
- Determine whether emergency working condition provisions are documented.
- Determine whether automated and manual payroll procedures related to emergency working conditions are adequate to detect errors and ensure accurate payments.
- Determine whether emergency working condition compensation is paid accurately, consistently and in adherence to the bargaining agreements.
- Determine whether eligible labor expenses related to Hurricane Matthew were submitted to Federal Emergency Management Agency for evaluation and reimbursement.
We conclude that emergency working condition provisions are documented; however, automated and manual payroll procedures related to emergency working conditions are not adequate to detect errors and ensure accurate payments in accordance with collective bargaining agreements and County policy, resulting in overpayments and underpayments to County employees. Additionally, we conclude that submissions of eligible labor expenses related to Hurricane Matthew to the Federal Emergency Management Agency for evaluation and reimbursement are not yet complete.
We appreciate the cooperation and assistance provided by the Human Resource, Accounting and Enterprise Technology Services Divisions throughout our review process.
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