Testing of Overtime and Extra Time

Purpose:
Source:
Note:
To verify the District's internal controls over authorization of overtime payments.

Time sheets and SAP payroll reports of payments by pay code.
Conclusion:
Based on our audit results we noted overtime and extra time payments to exempt employees is not sufficiently documented and supported by Distr
Our audit of overtime payments to non exempt employees detected one out of eleven timesheets had a summation error resulting in an overpayme
In addition we noted one non exempt employee was underpaid due to timesheet error. The District is in the process of addressing these errors.
Auditor Note:
Overtime and Extra time is reviewed and authorized by the Department Supervisor.
The Payroll Manager requests additional verification when extra pay is requested or additional pay is funded outside the assigned department
Per Fair Labor Standards Act Exempt employees are not covered by minimum wage laws that include payment for hours worked in excess of 40 hours
Person ID Last name First name
1 00004636 Tsuchikawa Pete
Pay Date
Title
10/31/2012 Transportation Specialist-223
Job Class
Non Exempt
Reg Rate
26.40
OT rate
39.60
Reg
OT
2 00005955 Mori
Teresa
Non Exempt
26.40
39.60
Reg
OT
3 00006345 Weaver
Shawn
Non Exempt
26.40
39.60
Reg
OT
Extra
4 00011358 Hairston
Katherine
errors on time keeping not detected by payroll analyst
Non Exempt
26.40
39.60
Reg
OT
5 000014711 Martin
Cheryl
2/28/2013
Transportation Analyst
Exempt
31.62 $
47.43
paid overtime in error
Reg
OT
Extra
6 00018326 Hall
Susan
Coord
4/30/2013
Alignmt Partnerships Erly Learning
Exempt
32.99
49.49
Reg
OT
Extra
7 000024947 Mori
Paula
Non Exempt
14.23
21.34
Reg
OT
8 00024966 Castro
Miguel
12/3/2012
Data Analyst
Exempt
28.86
43.29
Reg
OT
9 00027046 Sharp
Lisa
8/1/2013
Supv Student Hlth Netwrk Prog 223 day
Exempt
29.75
57.50
Reg
Extra
10 00805450 Camara
Kim
1/2/2013
Parent Involvement Coordinator-223
Exempt
27.48
41.22
Reg
OT
11 00805473 Nguyen
Linh
10/1/2013
Network Analyst Intermediate - 204 day Non Exempt
25.11
37.67
Reg
Note:
OT
Extra
undetected timesheet errors
12 00002261 Peters
Gary
Non Exempt $
26.40
39.60
Reg
OT
13 00005934 Andersen
Susan
4/1/2013
Enrollment Policy Analyst
Exempt
33.14
Reg
OT
Extra
10 Extra Time
14 00009249 Love
Lisa
Supv
8/1/2013
Student Hlth Outreach Prog 223 day
Exempt
34.34
Reg
OT
Extra
24 Extra Time
15 00015272 Schneyer
Kelly
1/2/2013
Network Analyst I - 204 day
Non Exempt $
24.27
36.41
Reg
OT
16 00801825 Junor
Donald
8/1/2013
Computer Support Analyst
Non Exempt $
21.29
31.94
Reg
OT
Extra
17 00807423 Festa
Alicia
12/3/2012
Buyer
Non Exempt
25.59
Reg
OT
Extra
18 00807763 Carpenter
Yvonne
9/3/2013
Field Staff Lead 223 day
Non Exempt
26.77
Reg
OT
Extra
worked in excess of 40 hours per week. The District pays overtime to exempt employees on a case by case basis.
ented and supported by District wide policy.

ror resulting in an overpayment that was not detected in the review process.
addressing these errors.
e assigned department
Per SAP
Actual Hrs
Paid
Per TS
Actual $
Paid
Audited Hrs
Paid
Audited
Pay
Variance
Over
/(Under)
payment
Dates Paid
Mon
9/17/2012
40.00
13.50
1056.00
534.60
40.00
1056.00
13.50
534.60
1590.60
1590.60
5.5
0.00
9/3/2012
40.00
1056.00
18.75 $ 742.50
1798.50
40.00
1056.00
18.75 $ 742.50
1798.50
0.00
0.00
9/3/2012
32.00
844.80
7.25 $ 287.10
10.50
277.20
1409.10
32.00
9.75
844.80
386.10
8.00
211.20
1442.10
32.00
14.50
26.50
14.50
-33.00
8/27/2012
844.80
574.20
699.60
574.20
8.00
1273.80
1419.00
145.20
1/21/2013
28.00
1.50
885.36
71.15
28.00
885.36
1841.87
40.00
0.00
1264.80
0.00
1264.80
8.00
577.07
3/11/2013
40.00
16.75
0.00
1319.60
828.87
40.00
0.00
0.00
1319.60
2148.47
40.00
25.00
0.00
569.18
533.61
1102.79
40.00
25.00
40.00
12.00
1154.40
519.48
1673.88
40.00
8.00
2.75
1319.60
828.87
9/17/2012
8
569.18
533.61
1102.79
4.75
0.00
10/29/2012
8
1154.40
1154.40
519.48
7/1/2013
0.00
24.00
714.00
714.00
24
714.00
714.00
0.00
8.00
12/3/2012
40.00
19.00
1099.20
783.18
1882.38
40.00
8.00
1099.20
1099.20
783.18
8/19/2013
0.00
16.00
27.00
40.00
602.64
677.97
1280.61
1056.00
40.00
3.00
1004.40
113.00
3.00
1117.40
40.00
1056.00
163.22
9/24/2012
8
6.00
237.60
1293.60
6.00
0.50
237.60
1293.60
0.00
3/4/2013
30.00
10.00
994.20
30.00
331.40
1,325.60
10.00
994.20
331.40
1,325.60
2.00
7/1/2013
24.00
40.00
16.00
30.00
0.00
10.00
824.16
824.16
970.80
582.48
1553.28
24
40.00
16.00
824.16
824.16
970.80
582.48
1553.28
638.70
30.00 $ 638.70
212.90
851.60
10.00 $ 212.90
$ 851.60
8.00
12/3/2012
8
0.00
7/8/2013
6
2.00
0.00
30.00
767.70
30.00
767.7
11/5/2012
6
10.00
255.90
10.00
255.9
2.00
0.00
8/5/2013
0.00
0.00
40.00
1070.80
1070.80
0.00
0.00
40.00
1070.80
1070.80
8.00
0.00
employees on a case by case basis.
Attributes
A= Employee eligible for OT per job classification and non exempt status
B= Overtime pay is accurately calculated and authorized
C= Extra time pay was adequately supported and authorized.
Dates Paid
Tues
Wed
9/18/2012
9/19/2012
7.5
6.50
9/4/2012
8
Thurs
Fri
Sat
9/20/2012 9/21/2012
9/22/2012
7.5
1.00
3.5
4.00
9/5/2012
8
9/6/2012
8
9/7/2012
8
6.00
3.00
2.25
9/4/2012
9/5/2012
9/6/2012
9/7/2012
8.00
2.75
8.00
2.00
8.00
1.50
8.00
1.00
9/8/2012
8
9/8/2012
6.00
8/28/2012
8.00
8/29/2012
0.00
8/30/2012
8.00
8/31/2012
9/1/2012
8.00
0.5
9.5
1/22/2013
8.00
1/23/2013
1/24/2013
1/25/2013
8.00
8.00
4.00
2.50
1/26/2013
10.00
3/16/2013
0.00
3/12/2013
3/13/2013
3/14/2013
3/15/2013
8.00
4.00
8.00
6.50
8.00
2.50
8.00
1.00
9/18/2012
8
9/19/2012
8
9/20/2012
8
9/21/2012
8
9/22/2012
2.50
2.75
2.50
1.50
7.50
10/30/2012
8
10/31/2012
8
11/1/2012
8
11/2/2012
8
11/3/2012
2.00
6.00
7/4/2013
7/5/2013
7/6/2013
12/5/2012
12/6/2012
12/7/2012
12/8/2012
8.00
2.00
8.00
4.00
8.00
3.00
5.50
8/20/2013
8/21/2013
8/22/2013
8/23/2013
8/24/2013
8.00
8.00
11.00
9/25/2012
8
9/26/2012
8
9/27/2012
8
9/28/2012
8
9/29/2012
7/2/2013
8.00
12/4/2012
8.00
7/3/2013
8.00
5.50
3/5/2013
6
3/6/2013
3/8/2013
3/7/2013
6
2.00
2.00
2.00
2.00
7/2/2013
7/3/2013
7/4/2013
7/5/2013
7/6/2013
8.00
8.00
12/4/2012
8
12/5/2012
12/6/2012
12/8/2012
12/7/2012
8
3/9/2013
8.00
7/9/2013
6
7/10/2013
6
7/11/2013
6
7/12/2013
2.00
2.00
2.00
2.00
11/6/2012
6
11/7/2012
6
11/8/2012
6
2.00
2.00
2.00
2.00
8/6/2013
8/7/2013
8/8/2013
8/9/2013
8.00
8.00
8.00
8.00
7/13/2013
11/9/2012 11/10/2012
6
8/10/2013
Sun
9/23/2012
NA
NA
NA
Notes
2.00
9/9/2012
7.50
9/9/2012
Per J Davidson employee was underpaid and a correction will follow.
4.5
9/2/2012
Employee was paid for 8 hr day on8/27; TS shows 2.5 hrs of comp time on 8/27 and no work hours.
Additional info requested; no response from Payroll Mgr to date.

4.5
Employee is entitled to overtime pay because 8/29 was a furlough day.
N/A
N/A
N/A
7/7/2013
N/A
12/9/2012
N/A
8/25/2013
9/30/2012
NA
1/27/2013
SL taken on 1/23, 1/24, and 1/25. These hrs count at productive hrs for the work week.
Employee is exempt -- OT paid in error; Extra time paid per verbal agreement with Supr.
1.50
7.50
3/17/2013
Employee is exempt -- OT paid per verbal agreement
0.00
9/23/2012
3.50
11/4/2012
Employee works outside his job function as a translator. We recommend HR determine merit pay applicable to this job
4.00
223 cycle became 260 effective 9/1/13.
Employee is exempt -- was allowed to work at 1.5 times her regular rate to pay off payroll liability
4.50
Payroll corrected the distribution of hours in subsequent pay period so there is no overpymt.
3/10/2013
NA
Position is exempt status; extra time is at the regular rate; no variance noted.
7/7/2013
NA
Supervisor approved employee to work 3 extra days in the summer in her current job function
12/9/2012
NA
7/14/2013
NA
Extra hours approved per verbal agreement with Supervisor
11/11/2012
8/11/2013
N/A
8 hrs of SL taken on 12/3 is included in count of productive hours for the week.
8.00
pay applicable to this job function.
8/19/2013

Testing of Overtime and Extra Time

Diunggah oleh

Informasi Dokumen

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Testing of Overtime and Extra Time

Diunggah oleh

Hak Cipta:

Format Tersedia

Purpose:

To verify the District's internal controls over authorization of overtime payments.

Person ID Last name First name

1 00004636 Tsuchikawa Pete

10/31/2012 Transportation Specialist-223

9/30/2012 Transportation Specialist-260

9/30/2012 Transportation Specialist-223

9/30/2012 Transportation Specialist-260

errors on time keeping not detected by payroll analyst

paid overtime in error

11/1/2012 Transportation Specialist-223

undetected timesheet errors

11/1/2012 Transportation Specialist-260

Enrollment Policy Analyst

Network Analyst I - 204 day

Computer Support Analyst

Field Staff Lead 223 day

ented and supported by District wide policy.

employees on a case by case basis.

Per J Davidson employee was underpaid and a correction will follow.

Additional info requested; no response from Payroll Mgr to date.

Employee is entitled to overtime pay because 8/29 was a furlough day.

Employee is exempt -- OT paid per verbal agreement

Extra hours approved per verbal agreement with Supervisor

Extra hours approved per verbal agreement with Supervisor

Extra hours approved per verbal agreement with Supervisor

pay applicable to this job function.

Anda mungkin juga menyukai