El Dorado County Grand Jury • 2022-2023 • Agency Response
Response to: 2023-2024 Final Report(PDF, 15MB)

Joe Harn Office of Auditor-controller Auditor-Controller*

Published: October 16, 2023 3 pages
View Original PDF

Note: Missing finding numbers detected: F2, F3

Findings and Recommendations 6 findings

F1 Page 1
The SBR required that a Director be employed for 5 years or more in order to receive payment for unused sick leave. Response F1. The Auditor-Controller disagrees partially with the finding. The SBR does require that a Director be employed for 5 years of more in order to receive payment for unused sick leave in certain instances, however appointed department heads who retire prior to completion of 5 years of service are entitled to receive payoff at 100% of their unused sick leave.
No recommendations for this finding
F4 Page 1
The CFWD was completed in error. It was reviewed and approved by three separate managers in two departments before it was forwarded to the Payroll Division for final review and payment. Response F4. The Auditor-Controller partially disagrees with the finding. The CFWD was completed in error. The Auditor-Controller's Office did not review the CFWD because we relied on the review of the managers in Human Resources and the CAO's Office.
Related Recommendations (1)
R4
Page 2
The Auditor Controller should establish policies and procedures which outline the chain of custody for the accuracy of the KRONOS database prior to CFWD form sign-off. These standardized procedures should be used by all County Departments. This should be implemented by December 31, 2023. Response R4. The recommendation will not be implemented.
F5 Page 1
The departing HR Director approved their timecard in KRONOS which included the sick leave hours. The current review and approval process failed to find and correct the data entry error in KRONOS. Response F5. The Auditor-Controller agrees partially with the finding. The then Assistant Human Resources Director approved the sick leave hours on the timecard. The Auditor-Controller does not know what review and approval process took place in Building A. October 16, 2023 Honorable Vicki Ashworth RE: Response to #2223CA1
No recommendations for this finding
F6 Page 2
The Auditor Controller's Office does not have standardized written procedures to complete the CFWD form for departing unrepresented employees. Lack of standardized written procedures in the use of the CFWD form resulted in calculation errors among different departments. Response F6. The Auditor-Controller disagrees with the finding. The lack of due professional care in Building A caused this erroneous calculation.
Related Recommendations (1)
R6
Page 2
The Auditor-Controller should modify the CFWD form to include safeguards and/or a field designating the eligibility of an employee for specific benefits. There should be a roadblock prohibiting the continuation with the payout computation, unless the employee is, in fact, eligible for a specific payout. For example, if the bargaining unit field indicates "UD" and the years of service field is less that 5 years, the ability to continue the payout for sick leave will be blocked. This should be implemented by December 31, 2023. Response R6. The recommendation requires further analysis and study. October 16, 2023 Honorable Vicki Ashworth RE: Response to #2223CA1
F7 Page 2
There is no established chain of overall accountability when submitting and approving final payouts. Response F7. The Auditor-Controller disagrees with the finding. The managers in Building A are ultimately responsible for the transactions that they request the Auditor-Controller to execute.
Related Recommendations (1)
R7
Page 3
The Auditor Controller should establish Policies and Procedures to ensure that when a County employee is erroneously overpaid, a standardized repayment process is initiated immediately. This should be implemented by December 31, 2023. Response R7. The recommendation will not be implemented. The Auditor-Controller does not have the authority to execute repayment agreements. If you have any questions, please feel free to contact me at (530) 621-5456. Sincerely, <b>Auditor-Controller</b>
F8 Page 2
CAO Managers and the Auditor Controller's Office relied solely on the accuracy of employees who independently generated the CFWD form based on erroneous information in the KRONOS database. Response F8. The Auditor-Controller disagrees with the finding. In this case, the Auditor-Controller relied upon the approval of the then Assistant Human Resources Director of the sick leave hours that were paid in error.
No recommendations for this finding

* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.