HomeMy WebLinkAboutFollow-up of Additional wage paymentsFollow-up report on Additional wage payments #13/14-8 March 2014
FOLLOW-UP REPORT
Additional wage payments
(Internal audit report #12/13-2 issued May 2013)
To request this information in an alternate format, please call (541) 330-4674 or send email to David.Givans@Deschutes.org
Deschutes County,
Oregon
David Givans, CPA, CIA, CGMA
Deschutes County Internal Auditor
1300 NW Wall St
PO Box 6005
Bend, OR 97708-6005
(541) 330-4674
David.Givans@Deschutes.og
Audit committee:
Jennifer Welander, Chair - Public member
Chris Earnest - Public member
Gayle McConnell - Public member
Jean Pedelty - Public member
Michael Shadrach - Public member
Anthony DeBone, County Commissioner
Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
Follow-up report on Additional wage payments #13/14-8 March 2014
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………................................... 1
1.2. Objectives & Scope ……………………………………..………………………….…….… 1
1.3. Methodology ……………………………………………………..…………………….……. 1
2. FOLLOW-UP RESULTS ……………….…...………………………….............................. 2
3. APPENDIX I – Internal Audit Recommendations - Updated Workplan for
Report #12/13-2 (Status updated as of March 2014) ….……...….............................. 3-4
Follow-up report on Additional wage payments #13/14-8 March 2014
Page 1
1.
Introduction
1.1 BACKGROUND
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur from nine months to one
year after the original report issuance. The Audit Committee’s would like to make sure departments
satisfactorily address recommendations.
1.2 OBJECTIVES and SCOPE
Objectives:
The objective was to follow-up on the outstanding audit recommendations.
Scope:
The follow-up included four (4) recommendations from the internal audit report on Additional wage payments
(#12/13-2) (issued May 2013).
The follow-up reflects the status as of March 2014. The original internal audit report should be referenced
for the full text of recommendations and discussion.
1.3 METHODOLOGY
The follow-up report was developed from information provided by several departments, including Human
Resources, Sheriff’s Office and Road Department. In cases where recommendations have not been
implemented, comments were sought for the reasons why and the timing for addressing these. The follow-
up is, by nature, subjective. In determining the status of recommendations that were followed up, we relied
on assertions provided by those involved and did not attempt to independently verif y those assertions.
Since no substantive audit work was performed, Government Auditing Standards issued by the Comptroller
General of the United States were not followed.
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
Follow-up report on Additional wage payments #13/14-8 March 2014
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2.
Follow-up
Results
Figure I -
How were
recommenda-
tions
implemented?
The follow-up included four (4) recommendations. Management agreed with all of the recommendations.
Figure I provides an overview of the implementation status of the recommendations. The details of the updated
workplan are provided in Appendix I.
With this follow-up, all of the recommendations are “in process” and expected due dates for completion have been
established.
Follow-up report on Additional wage payments #13/14-8 March 2014
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3. Appendix Appendix I –Updated Workplan for Report #12/13-2 (Status as of March 2014)
Rec# Recommendation text Agreement STATUS
Expected
Completion
Date Responsible Updated Department Comments
1
It is recommended the County develop a policy to
handle lead pay that extends beyond one year.
Those policies may include:
• requiring periodic re-approval (perhaps biennial)
by the County Administrator (or designee) after
review of the department’s support for continued
lead pay. The County might consider having all
departments resubmit a request for all current lead
pays and submit new support to jumpstart a new
process. Lead pays that are no longer necessary
would be eliminated.
• considering use of the out-of-class pay type for
those warranted circumstances and review them
annually. Agree
In
process Jun-14
Personnel/
Admin
Human Resources will work on
publishing administrative guidelines
to managers and supervisors to
outline process for requesting lead
pay. Human Resources will advise
department managers and
supervisors of the required review
process on existing lead pay.
2
It is recommended that the Sheriff’s Office
reconsider the need for the wellness program. If a
need is determined, revisions to the wellness
program are recommended to further the agency’s
wellness goals in their workforce and provide
outcomes that are measurable and can be easily
documented. Agree
In
process Jun-16
Sheriff's
Office
The recommendation will be kept in
mind during the next contract
negotiation (6/2016).
Follow-up report on Additional wage payments #13/14-8 March 2014
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Rec# Recommendation text Agreement STATUS
Expected
Completion
Date Responsible Updated Department Comments
3
It is recommended the Sheriff’s Office consider
adjusting the employee association language
regarding bi-lingual pay to reflect that subsequent
testing may be requested by a supervisor and or
language that is similar to other County union
association agreements. If no changes are made,
Personnel should consider implementing an annual
testing program as indicated in the union
association agreement. Agree
In
process Jun-16
Sheriff's
Office
The recommendation will be kept in
mind during the next contract
negotiation (6/2016).
4
It is recommended for the Personnel department to
obtain the supporting documentation for personnel
files from departments. The actual originating
certificates or testing would support the
continuation or initiation of an additional pay. Agree
In
process Jun-14
Personnel/
Admin
Road
Sheriff's
Office
Human Resources is creating a lead
pay/working out of class form to be
completed for past and current lead
pay requests.
The Road Department indicates
they have completed and provided
documentation to Human
Resources for all Add pays ( i.e. TSP
pay).
The Sheriff’s Office updated the
Human Resources records on add
pays during the audit.
{END OF REPORT}