PRISON PAYROLL PROCESSING
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1 Audit Report PRISON PAYROLL PROCESSING County Controller John T. Schimmel, P.A. As of October 2005 Audit Manager Frank S. Kedl, CIA Solicitor David J. Ceraul, Esq. County Executive Glenn F. Reibman County Council J. Michael Dowd, President Margaret Ferraro, Vice-President Ron Angle Michael F. Corriere, Esq. Mary Ensslin Wayne A. Grube Ann McHale Timothy B. Merwarth Nick R. Sabatine, Esq. Office of the Controller County of Northampton Pennsylvania
2 JOHN T. SCHIMMEL, P.A. FRANK S. KEDL, CIA Audit Manager DAVID J. CERAUL Solicitor CONTROLLER OF NORTHAMPTON COUNTY GOVERNOR WOLF BUILDING 45 NORTH SECOND SREET EASTON, PENNSYLVANIA PHONE (610) FAX (610) December 22, 2005 Members of the Northampton County Council Glenn F. Reibman, County Executive County of Northampton, Pennsylvania We have completed an audit of Prison Payroll Processing as of October The Executive Summary on page 1 summarizes the audit results and identifies opportunities for improvement, while the Audit Results section provides a detailed explanation. We acknowledge the cooperation and assistance we received from the Department of Corrections. Their help was essential to the performance of this audit. Our report was discussed with management and management s response is included in the Audit Results section of the report. Very truly yours, John T. Schimmel, P.A. County Controller Kathleen A. Kuzma, CPA Lead Auditor
3 Table of Contents PAGE EXECUTIVE SUMMARY - OPPORTUNITIES FOR IMPROVEMENT...1 INTRODUCTION...2 PURPOSE AND SCOPE...3 METHODOLOGY...3 AUDIT RESULTS...4 Section A Internal Controls 1. Payroll Processing Errors Segregation of Duties...6 Section B Best Practices 1. Payroll Processing at Other County Prisons Payroll Processing at Other County Facility...8
4 EXECUTIVE SUMMARY - OPPORTUNITIES FOR IMPROVEMENT The following is a summary of the content of the enclosed report. See report references noted below for full detail. Section A Internal Controls 1. Errors in processing payroll could be reduced by fully utilizing the capabilities of the various payroll systems used by the rest of the County and by modifying procedures for data entry and verification of payroll. (Section A-1, page 4) 2. The risk of error, waste, or wrongful acts could be greatly reduced if key aspects of a transaction or event were segregated among different individuals. Duties should be segregated with regard to recording and verifying the payroll transactions to ensure effective checks and balances exist. (Section A-2, page 6) Section B Best Practices 1. Prison Administration could improve accuracy and efficiency of payroll processes if some type of automated swipe system to track hours worked by Corrections Officers was implemented. (Section B-1, page 7) 2. Prison Administration could improve accuracy and efficiency of payroll processes if the County s computer systems for scheduling, timekeeping, and payroll processing were fully utilized. (Section B-2, page 8) 1
5 INTRODUCTION The Prison is a 24/7 operation that currently employs approximately 200 people consisting of Corrections Officers and administrative staff. The Prison maintains a combination of a manual data collection process and automation to accumulate and process payroll for its employees. A scheduling template was designed and implemented for assignment of positions/employees to the various shifts and rotations. The Prison utilizes the County s software designed by Kronos for this purpose. The schedule is then rolled into the timekeeping module by Kronos at the start of every pay period. Each day, the shift supervisor prepares a handwritten shift report detailing the various posts and the employees assigned to those posts. This report also details employees on various leave time and overtime. This report serves as the official record of what occurred for payroll purposes and is forwarded to the Operations office the following morning. Corrections Officers are not required to punch a time clock, use a swipe card, or sign in as proof of working the shift. The Captain prepares the Payroll Sheet using the information from the three shift reports from the previous day, along with the request for leave time slips submitted to the Lieutenants by Corrections Officers. This Payroll Sheet serves as a summary of payroll activity for the pay period and is the data entry source for entering exception items and overtime. Toward the end of the pay period, this Payroll Sheet is given to the Clerical Specialist to update the actual exception items in the Kronos computer system. Exception items for leave time are entered by the Clerical Specialist toward the end of the pay period on the second Thursday of the pay period with the final payroll adjustments made on Sunday after the end of the payroll cycle. Prison employees are given the opportunity to review their payroll before finalization and transfer of data to the Lawson computer system for processing of pay checks. 2
6 PURPOSE AND SCOPE Our purpose for the audit was to determine the adequacy of the internal controls over the gathering and data entry of payroll information for issuance of paychecks. The scope of the audit covered the payroll processes as of October Our testing did not include an examination of the Kronos or Lawson payroll computer systems. We accepted all reports used as accurate. In our audit report titled General Controls and Application Controls dated August 2004, we concluded that the major applications of the County are more than adequate to assure the reliability of computer-generated data. More specifically, the controls relating to the Human Resource/Payroll system were found to be strong to moderate. METHODOLOGY Our methodology included: Interviewing Prison personnel to document the various processes and procedures. Testing transactions for adequacy of internal controls. Testing the economy and efficiency of procedures. Contacting another 24/7 facility within the County for benchmarking and determining best practices. Contacting other counties and using the Internet for benchmarking and determining best practices. This audit was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States. 3
7 AUDIT RESULTS Section A Internal Controls 1. Payroll Processing Errors OBSERVATION A total of 8 pay periods were selected for testing. Our testing was conducted by comparing the manual shift reports to the automated Kronos reports for 100 percent of the approved leave time for these 8 pay periods. In 12% of the instances reviewed, the leave time approved by the supervisor, as noted on the shift report, did not agree with the leave time charged to the employee, as noted on the Kronos report. Several reasons, as listed below, seem to be contributing to the errors associated with payroll processing. Internal control deficiencies were detected with regard to the current method of processing payroll. Controls currently in place neither prevent nor detect errors of this nature. Shift reports, deemed to be the official record of what occurred for payroll purposes, are not used as original input documents to the payroll computer system. No comparison is made between data that is entered in the payroll computer system and the shift reports to verify accuracy of payroll. The Prison currently is relying on a manual system to authorize leave time and does not have access to the Lawson Human Resource/Payroll software. Consequently, the Prison is not using the information from the official County records to verify available leave time balances. The Prison waits until the end of the payroll period to begin entering exception items. When discrepancies are discovered, documentation explaining the resolution is not always maintained. RECOMMENDATION Increased automation would help to correct these deficiencies. By fully utilizing the capabilities of the various payroll systems the rest of the County uses, the Prison could improve on both the internal controls and the efficiency of the process. (See Section B, page 7, Best Practices for further details.) The Prison should be using the Lawson computer system to track available leave time for its employees. The Lawson computer system is the official County record for human resource information, payroll and leave balances and should be properly updated and maintained with regard to all information compiled by the software. 4
8 The payroll data accumulated and adjusted for exception items for the payroll period should be verified to source documentation such as the Shift Reports to ensure accuracy. Exception items should be entered on a daily basis, giving Prison staff the opportunity to detect and resolve discrepancies in a timelier manner. Resolution of these discrepancies should be fully documented with documentation retained for future reference. MANAGEMENT RESPONSE Todd Buskirk, Director of Corrections Scott Hoke, Acting Warden In an attempt to better utilize scheduling automation systems available to county agencies, the Department of Corrections will attempt to evaluate the scheduling options available and institute a time estimate for change in the first quarter of The Department will evaluate the system used at Gracedale, as has been suggested by your office, and will request the necessary assistance, when appropriate. The Department of Corrections will immediately request access to the Lawson system for those involved in the payroll process and will request training to ensure proper use of the system. With respect to recommendation number three, the Department has directed that the Operations Supervisor manually review the shift report, for accuracy, and make any corrections to the schedule that result from examination of the report. These corrections shall be made in a timely manner. The Department of Corrections will develop a system that allows for the addition of exceptions to occur in a timely manner, preferably upon the date of detection. Although the language in your report suggests they be entered on a daily basis our response is somewhat limited by the work schedule of our payroll staff. As a result, exceptions will be entered on the day of detection. 5
9 2. Segregation of Duties OBSERVATION The individual responsible for entering exception items for payroll is the same individual responsible for verifying the data entry that is then used to calculate and process payroll for issuing paychecks. RECOMMENDATION To reduce the risk of error, waste, or wrongful acts, no one individual should control key aspects of a transaction or event. Duties should be assigned to a number of individuals to ensure effective checks and balances exist. Key duties include authorizing, approving, and recording transactions; issuing and receiving assets; making payments; and reviewing transactions. In this instance, the person responsible for recording the transactions is also responsible for reviewing the same transactions. Different individuals should perform these two key aspects of this event. MANAGEMENT RESPONSE Todd Buskirk, Director of Corrections Scott Hoke, Acting Warden In an attempt to comply with the segregation of duties, as recommended in your report, the Department will request an additional clerical specialist to whom some of these duties can be transferred. Our current staffing level prevents us from instituting such a change without the addition of another staff member. 6
10 Section B Best Practices 1. Payroll Processing at Other County Prisons OBSERVATION Surrounding counties were contacted in an effort to ascertain how they deal with the issues of processing payroll at their prison facilities. Four neighboring counties responded to our request for information. All of the counties that responded use some form of automated timekeeping system or swipe cards. One county in particular uses a biometric swipe system. This information is then imported in to the payroll processing software where exception items are entered. RECOMMENDATION The Prison Administration should consider implementing some type of automated swipe system to track hours worked by Corrections Officers. These various counties should be contacted to discuss their processes and any questions our Prison Administration may have with regard to implementation. MANAGEMENT RESPONSE Todd Buskirk, Director of Corrections Scott Hoke, Acting Warden The decision to install an automated time clock is one that will be presented to the new administration. The Department is of the opinion that a determination needs to be made about the viability of phase two of the expansion/construction process before any plans for an automated time clock can be discussed in detail. The Department believes that an automated system would be an appropriate addition to any future expansion plans. If those plans are not imminent, we will certainly review the financial viability of installation at an earlier point. 7
11 2. Payroll Processing at Other County Facility OBSERVATION In addition to the Prison, the County operates another round-the-clock facility, the Gracedale Nursing Home. This facility employs almost half of the County s workforce and maintains its own satellite human resource department. Gracedale also handles all the data entry for the payroll processing for their employees. The payroll processes used by Gracedale were reviewed to determine if there were aspects that could be adopted by the Prison to improve internal controls and economy and efficiency of processes. Some of the key aspects of the payroll processes adopted by Gracedale that have improved their processes and increased their levels of accuracy and efficiency include: The use of scheduling software to record staffing requirements The use of swipe cards by employees to record actual time worked Updating the schedule immediately for requested upcoming leave time when possible produces an actual schedule that the supervisors use for daily staffing purposes Specific Kronos reports designed for supervisory use to show daily shift attendance and actual versus scheduled work time Daily supervisory review of reports, which includes verifying time logged by the swipe cards and approving or rejecting exception items. Corrections and explanations are noted on these reports, which are then given to the payroll department for processing. Daily updating of payroll for last-minute exception items and reconciling to the supervisor s daily reports (source documentation of actual payroll activity) RECOMMENDATION The Prison should fully utilize the County s computer systems for scheduling, timekeeping, and payroll processing. Prison Administration should contact Gracedale to discuss the ways the current County software systems are being utilized by Gracedale to determine how best these systems can be used by the Prison. A payroll specialist may be necessary for the Prison to fully implement all recommendations. MANAGEMENT RESPONSE Todd Buskirk, Director of Corrections Scott Hoke, Acting Warden The Department does believe that automating the scheduling system is necessary. We will contact officials at Gracedale, as was suggested in your report, and attempt to solicit their assistance in making an informed determination about a system that will best fit the needs of our institution. 8
12 In addition, as was recommended by your report, the Department will request additional staff, namely a payroll specialist, to assist with the automated transition and comply with the suggested separation of payroll duties. 9
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