We would like to extend our appreciation to the staff that assisted us throughout this audit. Attachment

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1 Date: June 25, 2014 To: Brenda S. Fischer, City Manager From: Candace MacLeod, City Auditor Subject: Audit of Glendale Fire Department s Payroll Process The City Auditor s Office has completed an audit of the Glendale Fire Department s payroll process. The final report, which includes ten recommendations and management responses, is attached. We would like to extend our appreciation to the staff that assisted us throughout this audit. Attachment cc: Michael D. Bailey, City Attorney Jim Brown, Executive Director Human Resources and Risk Management Mark Burdick, Fire Chief Jennifer Campbell, Assistant City Manager Tom Duensing, Executive Director Financial Services Julie Frisoni, Assistant City Manager Chuck Murphy, Chief Information Officer

2 Audit of Glendale Fire Department Payroll Process March 2014

3 Executive Summary An audit of the Glendale Fire Department s (GFD) payroll process was conducted by the City Auditor s Office in March A summary of our observations follows: 1. Vacation accrual and sick leave balances for 107 employees need to be adjusted in PeopleSoft Time and Labor (T&L) for over 4,067 hours of incorrectly recorded paid leave. 2. Thirty-two employees were underpaid hours of overtime and seven employees were overpaid 6.65 hours of overtime. 3. Since 2010, a vendor has been paid $28,650 for Fire Manager staffing software (FM) without a contract. 4. Controls over access to GFD s staffing software need to be strengthened, including removing terminated employees. 5. GFD utilizes three separate stand-alone systems to schedule and report time for emergency personnel, reducing efficiency. 6. Procedures should be developed to hold staff accountable for entering and approving payroll in a timely and accurate manner. 7. Payroll record retention schedules should be updated. City Auditor s Office 1 GFD Payroll Process

4 Background An audit of GFD s internal controls over paid leave and exception pay processed with FM staffing software was conducted by the City Auditor s Office in March The purpose of the audit was to ensure that paid leave from October 1, 2011 to January 31, 2014 was accurately reported and processed in compliance with laws, regulations, policies and procedures. In FY2014, GFD reported 267 budgeted positions with an annual operating budget of $36.7 million. Salaries and overtime account for approximately 80% of GFD s total budget. Table 1 summarizes GFD s staffing, as well as budgeted and actual expenditures in FY2013 and FY2014 year-to-date. Table 1 GFD Budget FY2013 FY2014 Amended Budget Actual Amended Budget Actual (July 1, 2013 February 19, 2014) No. FTEs - Sworn No. FTEs - Civilian Total FTEs Salaries $27,068,038 $26,584,572 $27,680,818 $15,596,954 Overtime $2,890,769 $1,862,139 $2,049,203 $1,637,332 Operating Budget $7,420,411 $5,643,494 $6,974,607 $3,466,630 Total Budget $37,379,218 $34,090,205 $36,704,628 $20,700,916 In February 2011, GFD started utilizing FM, an internet-based electronic staffing and attendance system. FM ensures that staffing needs are met for each GFD fire truck and tracks training and volunteer schedules. GFD s west deputies update personnel schedules in FM and assign and track overtime in Excel spreadsheets. GFD s employees are responsible for entering hours worked into the T&L system. Supervisors are responsible for reconciling hours reported in FM and Excel spreadsheets to time recorded in T&L prior to approving payroll. Staff is responsible for notifying west deputies when their actual hours worked do not agree with what is recorded in FM. Scope & Methodology Our fieldwork was performed in accordance with generally accepted government auditing standards for the period October 1, 2011 to January 31, Procedures included: Interviews with staff Review of budgets and financial reports City Auditor s Office 2 GFD Payroll Process

5 Review of contract terms and conditions Review of overtime rosters, Excel spreadsheets, FM and T&L Review of laws, regulations, policies and procedures Review of reported hours for overtime, sick leave and vacation Review of vendor invoices City Auditor s Office 3 GFD Payroll Process

6 Observation 1 Vacation accrual and sick leave balances for 107 employees need to be adjusted in T&L for over 4,067 hours of incorrectly recorded paid leave. Condition In 2012, GFD conducted an internal review of their reported paid leave totals in T&L and FM for the period October 2011 to September The review identified approximately 5,260 hours of time in FM, predominantly relating to sick leave or vacation, which was not reported accurately in T&L for 124 GFD employees. In 2013, GFD s management contacted the applicable employees to obtain their approval to make any necessary adjustments in T&L sick leave and vacation accrual balances. Written documentation was submitted to Financial Services for processing the adjustments in PeopleSoft Financials. A review of the documentation submitted to Financial Services identified approximately hours of sick and vacation leave adjustment for 10 employees that had not yet been processed by Financial Services. A review of sick and vacation leave reported by GFD s employees in FM and T&L for the period October 1, 2012 to January 31, 2014 was conducted. Approximately 4,067 hours of sick and vacation leave captured in FM was not reported accurately in T&L for 107 GFD employees. Firefighters required to temporarily assume the duties of captain are entitled to temporary acting pay. A review of acting pay for the period of October 1, 2011 to January 31, 2014 was performed. The review identified approximately 14, hours captured in FM as acting pay that was reported in T&L as regular pay without the additional acting pay coding for 155 GFD employees. Effect Inaccurate payroll and increased costs if employee payouts are based on overstated paid leave accrual balances Cause GFD did not confirm whether all adjustments from the 2012 internal review were completed. A process is not in place to hold staff accountable for complying with internal GFD procedures that require staff to timely and accurately report and approve payroll hours. FM has over 32 transaction codes for classifying reportable time. Some of these codes do not match the standardized numeric codes in T&L. City Auditor s Office 4 GFD Payroll Process

7 FM cannot process hourly increments of less than.25 hour. Staff must use a manual process to ensure that the correct number of hours is reflected in FM reports. In certain instances, FM adds an additional.25 hour to the total number of hours reported. The vendor is aware of this issue and is working to resolve the issue. A GFD employee must be scheduled in FM as a captain or engineer in order to be eligible for acting pay. According to staff, FM is not always updated accurately for acting pay. Criteria Payroll exceptions should be addressed in a timely manner and reviewed for quality control by the employee s supervisor. Payroll transaction codes in stand-alone systems should be consistent and follow the same format protocol as standardized T&L codes to eliminate confusion in reporting hours and to ensure reporting accuracy between city systems. Recommendation GFD should: A. Follow up with Financial Services to ensure employees reported paid leave balances are accurate. B. Follow up with Human Resources & Risk Management to ensure employees acting and regular pay statuses are correctly reported. C. Develop controls to ensure transaction codes used in FM align with T&L. Management Response A. Concur. Within the next 30 days, we will review with Financial Services, the findings that the audit has reported regarding leave balances. We will also work with labor representatives to assist us in communicating with all employees involved and to develop a plan for remediation. B. Concur. Within the next 30 days, we will meet with Financial Services to ensure that all policies are being followed per the Memorandum of Understanding C. Concur. We will implement quarterly audits to evaluate all transaction codes beginning with the last quarter of FY2014. City Auditor s Office 5 GFD Payroll Process

8 Observation 2 Thirty-two employees were not paid for hours of overtime reported in FM but not in T&L. Condition GFD processes overtime as an adjustment to staff regular earnings for 24-hour shift employees who work in excess of 156 hours in a 21-day work period. Currently, GFD s west deputies are responsible for tracking overtime in Excel spreadsheets and recording it in FM. GFD s employees are responsible for reporting their overtime in T&L for their supervisor s approval. During the audit, 69,598 hours of overtime reported in FM and Excel overtime spreadsheets were compared to overtime reported in T&L. The overtime was worked during the period October 1, 2011 to January 31, Overtime hours were traced from Excel spreadsheets and FM to T&L. Table 2 summarizes exceptions that require adjustments in T&L: Table 2 Adjustments Required in T&L Hours Reported in FM Hours Reported in T&L Description No. Employees Variance Overtime reported in FM but not T&L 32* Overtime reported in T&L but not in FM for hours not actually worked (6.65) *Includes two terminated employees Table 3 summarizes exceptions that require adjustment in FM only as the reported overtime hours were correct in T&L. Table 3 Adjustments Required in FM No. Employees Hours Reported in FM Hours Reported in T&L Description Variance Changes in work schedules correctly reported in T&L but west deputies were not notified to adjust hours in FM 51* *Includes two terminated employees Some additional exceptions were identified, including overtime recorded in T&L on incorrect dates and hours that could not be verified. Table 4 summarizes these exceptions that require further follow up. City Auditor s Office 6 GFD Payroll Process

9 Table 4 Exceptions Requiring Further Follow Up Hours Reported in FM Hours Reported in T&L Description No. Employees Variance Overtime recorded in T&L on incorrect dates Overtime reported in FM but not T&L. Fire cannot verify whether the hours were actually worked Effect Inaccurate payroll and lack of compliance with payroll laws and city policies Cause West deputies are not always notified by staff when schedules change. Excel spreadsheets and FM are not reconciled against each other prior to the approval of payroll in T&L. Criteria Arizona Revised Statute Section (A.R.S ), Designation of paydays for employees; payment; exceptions; violations; and classification, states that Overtime or exception pay shall be paid no later than sixteen days after the end of the most recent pay period. The Fair Labor Standards Act, Fact Sheet No. 23, states that Normally, overtime pay earned in a particular workweek must be paid on the regular pay day for the pay period in which the wages were earned. Human Resources Policy No. 301 Compensation Program, Section II. E. (1) states that Fire employees who work 24-hour shifts receive overtime pay for hours worked in excess of 156 hours in a 21-day work period. Recommendation GFD should: A. Review and address all payroll exceptions identified in FM and T&L. Management Response A. Concur. All overtime will now be captured in Fire Manager. Quarterly audits will be in place following the last quarter of FY2014. City Auditor s Office 7 GFD Payroll Process

10 Observation 3 Since 2010, GFD has paid a vendor $28,650 for FM staffing software and maintenance without a formal contract. Condition In November 2010, GFD received quotes from two vendors for the purchase of scheduling software for emergency vehicles. GFD reviewed the quotes and decided to purchase FM. The cost of the initial subscription was $1,050 for one-time system programming with an annual cost of $6,300. The subscription provided access to FM for 260 to 399 members and included system setup, hosting, unlimited phone and support, library storage and periodic updates. Since 2010, GFD has renewed the subscription with FM three times for a total cost of $28,650. The term for the current subscription is September 29, 2013 to September 29, A review of the process utilized to procure the software indicated the following: Annual quotes from FM and other vendors were never obtained after Purchase orders were not issued for payments made from FY2012 to FY2014. The City Attorney s Office and Materials Management were not consulted. A contract with defined terms was never established and therefore records were not filed with the city clerk. Effect Increased liability and lack of compliance with policies and procedures Cause Staff did not realize that a contract was required for the purchase since annual payments are less than $50,000. Criteria Glendale Code of Ordinances, Part I, Article VIII states that All contracts shall be drawn under the supervision of the city attorney, must be in writing, executed in the name of the City of Glendale by the mayor or the city manager, except as it may be otherwise provided either by this charter or by law, and must be countersigned by the city clerk, who shall number and register the same in files or in books kept for that purpose. Glendale Code of Ordinances, Part II, Chapter 2, Article V, Division 2, Section states that it shall be unauthorized for any city employee to order the purchase of supplies or services or make contracts within the purview of this division other than through the purchasing department and purchase orders. City Auditor s Office 8 GFD Payroll Process

11 Glendale Code of Ordinances Part II, Chapter 2, Article V, Division 2, Section states that All informal purchase procurements, wherever practical, are to be based on at least three (3) quotations. City Manager Directives prescribe procedures for the procurement of supplies and services, which do not exceed the established informal purchase procedure amount, and because of specific circumstances competition is not applicable. CMD No. 3 Contractual Document Review, Processing, Signature and Filing Requirements, Part III. (A) states that All contracts must be in writing, executed in the name of City of Glendale and signed by the Mayor, the City Manager or the City Manager s designee, except as may be provided by the Charter or State law, and must be counter-signed by the City Clerk who shall number and register the same in files or in books kept for that purpose. Recommendation GFD should: A. Establish controls to ensure that procurements comply with city policies and procedures. Management Response A. Concur. After review of this recommendation and current city policies and procedures, the Glendale Fire Department will ensure compliance with all procurement and contract policies. City Auditor s Office 9 GFD Payroll Process

12 Observation 4 Controls over access to GFD s staffing software need to be strengthened, including removing terminated employees. Condition A review of user access to FM was performed and the following issues were identified: Access Rights: Over 250 users have access to FM. Three terminated employees and one employee that transferred to another department still have access to the system. Twenty-six external HALO staff have profiles and access to FM and have never logged into the system. An access rights listing for the top level administrator user group could not be generated and staff was unaware of the specific rights for this group. Procedures have not been developed to deactivate system access when it is no longer required by a user. User access rights are not periodically evaluated and adjusted based on changes in job responsibilities. Passwords: Users are not required to change their passwords. Passwords do not comply with city Information Technology (IT) policies as they do not require minimum lengths, alphabetic letters or numbers. User Groups: Two user groups are set for automatic system lock-out after one hour of inactivity. Four out of 13 active user groups do not have members assigned to them. One user group allows the department to assign an individual to multiple places at the same time, resulting in two user groups for an individual. GFD s scheduling data stored in FM is located on a server in Utah. The database contains staff work and vacation schedules, names, dates of birth, personal addresses, work and personal addresses and phone numbers, and emergency contact names and numbers. Fire is unaware of who has access to the data or what happens to the data if the contract is terminated. Effect Reduced accountability, unauthorized access or manipulation of city data and noncompliance with city policies City Auditor s Office 10 GFD Payroll Process

13 Cause Staff was not familiar with the city s IT password policy until it was presented during the audit. FM does not have the capability to restrict the length or type of characters required for user passwords. Users have the ability to create one-character passwords. The system lacks the logic to prompt users to change their passwords after a set length of time. Criteria IT Policy 821 on passwords establishes the standard for the creation of strong passwords, the protection of those passwords and the frequency of change. IT Policy 100 on security and data protection indicates that users shall only have access to systems and data necessary to perform their job duties. IT Policy 100 requires managers to determine access levels based upon the user s duties and need-to-know basis. Inactive user groups should be deactivated in a timely manner to prevent unauthorized access to data. IT Policy 100 on security and data protection requires users to protect confidential and/or sensitive information from disclosure. Recommendation GFD should: A. Implement controls over FM access rights, passwords and user groups to comply with city policies. B. Develop controls to ensure employee information is adequately protected. Management Response A. Concur. Our Glendale Fire Department Exit Checklist will be updated to ensure employees are deleted from the program upon separation from the city. We will work with FM management staff to develop stronger password controls. This will be completed within 30 days. B. Concur. We will work with FM management staff to develop stronger controls for the protection of employee information. This will be completed within 30 days. City Auditor s Office 11 GFD Payroll Process

14 Observation 5 GFD utilizes three separate stand-alone systems to schedule and report time for emergency personnel, reducing efficiency. Condition On June 8, 1999, GFD obtained authorization from City Council to purchase Telestaff, an automated scheduling system, for $37,648. From June 1999 to May 2000, the city paid the vendor $43,324 for the purchase of up to 200 user software licenses, hardware components, installation and implementation services and one year of maintenance. Complications with the implementation process and the system s inability to manage Kelly Days resulted in postponing the implementation. GFD continued to manually manage its scheduling process using Excel spreadsheets. In 2011, GFD purchased FM, an online employee scheduling and personnel management system, to: Automate the process for identifying staff availability Allow management to notify staff by text or regarding work schedules Permit staff members to electronically submit leave and requests for trading shifts Maintain an electronic training calendar In order to manage payroll, GFD continues to spend time updating and reconciling three separate stand-alone systems to assign and track overtime that include: Excel Spreadsheets FM T&L During the audit, GFD was informed by the vendor representing FM that a program could be written to allow FM to interface with T&L. GFD is currently aware that several local municipalities, including Phoenix and Tempe, utilize Telestaff, which offers functionalities that staff would like to utilize including: Automated scheduling The ability to interface with T&L Automatic emergency notification to staff by and text messaging with receipt confirmation System access via the internet Effect Increased costs, risk of error and reduced efficiencies City Auditor s Office 12 GFD Payroll Process

15 Cause Staff stated that technical resources and adequate funding were not available in 2011 to implement another system. Criteria Effective and efficient systems should be in place to avoid waste, eliminate duplication of effort, ensure the reliability of data and optimize the use of city funds. Recommendation GFD should: A. Continue to explore options to enhance the efficiency and effectiveness of systems used to schedule personnel in accordance with city policies and procedures. Management Response A. Concur. We have had meetings with Information Technology, Financial Services, City Manager and Human Resources. TelesStaff will be implemented for scheduling all field personnel by January TeleStaff will be fully implemented with T&L in FY2016. IT and Financial Services are currently working on an upgrade of T&L. City Auditor s Office 13 GFD Payroll Process

16 Observation 6 Procedures should be developed to hold staff accountable for entering and approving payroll in a timely and accurate manner. Condition In June 2009, the city implemented T&L, which allows online entry and approval of hours worked by employees. In addition to T&L, GFD uses Excel spreadsheets and FM to enter, approve and manage hours worked. The Fire Administration management assistant and management aide are responsible for confirming that payroll hours reported in T&L are approved by supervisors and researching all payroll exceptions before the close of each payroll cycle. With appropriate supporting documentation, the management assistant may approve payroll transactions when the applicable supervisors, fire chief or assistant fire chief are not available for authorizing payroll transactions. Through review of the current systems and discussion with staff, the following issues were identified: The management assistant and management aide spend approximately 80% of their time on the Friday before payroll is due researching exceptions and notifying employees and supervisors. Almost half of the next business day (Monday) is spent clearing any remaining exceptions. On an ongoing basis, the management assistant approves time reported in T&L that has not been approved by the responsible supervisor in order to meet payroll deadlines. Time reported in T&L is not always verified against Excel spreadsheets and FM before it is approved by supervisors in order to meet payroll deadlines. Effect Reduced accountability and increased risk of payroll errors Cause GFD s General Orders have not been updated since July A formalized training program on FM has not been developed to train staff. Criteria General Order on payroll defines GFD s reporting requirements within T&L including: City Auditor s Office 14 GFD Payroll Process

17 When employees must enter their time When supervisors must approve time What tools are available for supervisors to ensure the accuracy of time entered by staff The requirement for supervisors to inform their backup when they will be out of the office Recommendation GFD should: A. Review and update internal procedures for entering and approving payroll and hold staff accountable. Management Response A. Concur. A review of General Order and updated training will be provided at the beginning of FY2015. We will utilize existing progressive discipline for any violations of this policy. City Auditor s Office 15 GFD Payroll Process

18 Observation 7 Payroll record retention schedules should be updated. Condition A review of a sample of electronic and hard copy payroll records retained by GFD Administration was conducted. The review indicated the following: Payroll Records (including timesheets) Effect Table 5 Record Retention Schedule Record Approved Retention Period Exception 3 years after fiscal year created or received Increased liability if records retention schedules are outdated Cause Timesheets are no longer used and should be deleted from the retention schedule The management assistant is aware that the retention of payroll records needs to be reviewed. A shortage in staffing and the prioritization of tasks has delayed the process. Criteria Records should be retained according to approved city and state record retention periods. City Manager Directive No. 29 establishes a records management program for the city to ensure effective organization, maintenance, storage and disposal of city records. Recommendation GFD should: A. Update and monitor payroll record retention schedules, as appropriate. Management Response A. Concur. We will remove "Timesheets" from our current retention schedule as these records no longer exist or are produced. We will continue to update our retention schedule on an annual basis, or as records series change. City Auditor s Office 16 GFD Payroll Process

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