Report I2010-1045 All Recommendation Responses

Report I2010-1045: California Department of Corrections and Rehabilitation and California Correctional Health Care Services: Both Agencies Wasted State Resources by Improperly Accounting for Leave Taken by Their Employees (Release Date: June 2013)

Case Number I2010-1045

Recommendation #1 To: Correctional Health Care Services, California

Conduct an audit of the leave accounting system during the past three years to identify instances of nonmanagerial, exempt employees working an alternate schedule at an adult correctional facility being charged incorrect amounts of leave for missed days of work.

Agency Response From September 2014

Correctional Health Services provided us with evidence of its audit of leave reports, including changes it made to time sheets and leave records of various employees. However, Correctional Health Services informed us that it did not track all changes made to the leave balances of employees during its audit; thus, it could not identify for us the total number of leave hours that were mischarged for its employees. Nevertheless, we consider this recommendation to be fully implemented.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From February 2014

Correctional Health Services provided some evidence of its audit of leave reports, including changes it made to time sheets and leave records. However, it did not provide us with sufficient evidence or information to identify the results obtained from its audit. Thus, we requested that Correctional Health Services provide us with the results of its audit of leave reports for the previous three years.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services reported that it audited leave reports at the eight adult correctional facilities where it has assumed responsibility for personnel services, and therefore implemented this recommendation fully. However, Correctional Health Services provided no evidence confirming that it conducted the audits or the results obtained. Accordingly, we asked Correctional Health Services to provide additional information about its auditing of leave reports, but it has not yet provided this information.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #2 To: Corrections and Rehabilitation, Department of

Conduct an audit of the leave accounting system during the past three years to identify instances of nonmanagerial, exempt employees working an alternate schedule at an adult correctional facility being charged incorrect amounts of leave for missed days of work.

Agency Response From October 2016

Corrections reported that it completed its review of leave records for 1,008 nonmanagerial, exempt employees (revised from 1,019 employees it reported previously) who worked an alternate work schedule during calendar years 2011, 2012, and 2013. Corrections stated that it found that the employees owed leave time to it valued at $3.4 million and found that it owed leave time to the employees valued at $1.7 million.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From October 2015

Corrections reported that it has reviewed the leave records for 742 of 1,019 nonmanagerial, exempt employees who worked an alternate work schedule during calendar years 2011, 2012, and 2013. Corrections stated that thus far, it found that the employees owed leave time to it valued at $1.7 million and found that it owed leave time to the employees valued at nearly $1.1 million. Corrections also stated that it will review the leave records of the remaining 277 nonmanagerial, exempt employees.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2014

In November 2014 Corrections reported that by May 2015 it will complete a three-year audit of leave accounting for current nonmanagerial, exempt employees working an alternate schedule. Corrections had reported previously that it had audited the leave accounting for these employees for fiscal year 2012-13.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From July 2014

Corrections reported that it completed the audit of leave accounting by nonmanagerial, exempt employees working an alternate work schedule at its headquarters during fiscal year 2012-13. Corrections stated that this audit had identified mischarged leave and that it had subsequently corrected the relevant leave records. In addition, Corrections provided us with information regarding several individual errors that it found. However, it did not provide us with a summary of the mischarged leave it identified and the corrections it made. When we requested a summary of the mischarged leave it found during the audit, Corrections stated that it had not specifically totaled the mischarged hours. Moreover, Corrections asserted that it did not have sufficient time after the audit was completed to summarize all of the mischarged leave it identified. We maintain that without a summary of the mischarged leave it found, Corrections has failed to ensure that it does not have systemic issues with regard to mischarged leave of its nonmanagerial, exempt employees.

In addition, Corrections still does not intend to conduct an audit of leave accounting during the previous two fiscal years. Thus, we reiterate that it should complete an audit of leave accounting at all of its facilities and headquarters for fiscal years 2010-11 and 2011-12 as we recommended.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

Corrections reported that it completed the audit of leave accounting by nonmanagerial, exempt employees working an alternate work schedule at its headquarters during fiscal year 2012-13. Corrections stated that this audit had identified mischarged leave and that it had subsequently corrected the relevant leave records. In addition, Corrections provided us with information regarding several individual errors that it found. However, it did not provide us with a summary of the mischarged leave it identified and the corrections it made. When we requested a summary of the mischarged leave it found during the audit, Corrections stated that it had not specifically totaled the mischarged hours. Moreover, Corrections asserted that it did not have sufficient time after the audit was completed to summarize all of the mischarged leave it identified. We maintain that without a summary of the mischarged leave it found, Corrections has failed to ensure that it does not have systemic issues with regard to mischarged leave of its nonmanagerial, exempt employees.

In addition, Corrections still does not intend to conduct an audit of leave accounting during the previous two fiscal years. Thus, we reiterate that it should complete an audit of leave accounting at all of its facilities and headquarters for fiscal years 2010-11 and 2011-12 as we recommended.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Corrections reported that it audited leave accounting at all of its correctional facilities for fiscal year 2012-13 and discovered no mischarging of leave for nonmanagerial, exempt employees working an alternate schedule. We found this result surprising, due to the high rate of errors that we discovered at six adult correctional facilities for October 2010 through September 2011, so we have asked Corrections for more information about this audit. Corrections also reported that it plans to complete, by December 2013, an audit of leave accounting by its headquarters employees during fiscal year 2012-13 and advise us of any errors it discovers.

Corrections informed us that due to other workload demands on the staff of its Office of Personnel Services, it does not intend to conduct an audit of leave accounting during the previous two fiscal years as we recommended. However, given the significant number of errors we found at just six adult correctional facilities during one year, we maintain that Corrections should complete an audit of leave accounting at all of its facilities for fiscal years 2010-2011 and 2011-12 as we recommended.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #3 To: Correctional Health Care Services, California

Adjust current employees' leave balances in the leave accounting system to correct any improper charging of leave identified by the audit.

Agency Response From September 2014

Correctional Health Services informed us that it did not track all changes made to leave balances as a result of its audit of leave reports. Thus, it could not identify the total number of leave hours that were mischarged during the three-year period. However, it provided us with evidence of its audit, including changes it made to the leave balances of various employees. Consequently, we consider this recommendation to be fully implemented.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From February 2014

Correctional Health Services provided evidence that for some employees whose leave had been mischarged, it adjusted the leave balances and, when necessary, established accounts receivable. However, it did not provide sufficient evidence to ensure that it took these actions for all employees whose leave had been mischarged. Thus, we asked Correctional Health Services to provide us with additional information to support that it fully implemented the recommendation.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services stated that based on the results of its audit of leave reports, it adjusted the leave balances of some employees and notified them of the adjustments. Correctional Health Services also stated that it would establish accounts receivable in some instances to collect overpayments that were based on incorrect leave accounting. Correctional Health Services therefore opined that it had implemented this recommendation fully. However, Correctional Health Services provided no evidence confirming that it had conducted the audit or adjusted leave balances based on the audit. Accordingly, we requested additional information from Correctional Health Services about its auditing efforts and subsequent actions. Correctional Health Services has not yet provided this information.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #4 To: Corrections and Rehabilitation, Department of

Adjust current employees' leave balances in the leave accounting system to correct any improper charging of leave identified by the audit.

Agency Response From November 2017

Corrections reported that a grievance has been filed that has prevented it from adjusting current employees' leave balances. The grievance alleges that the leave accruals made in error more than three years earlier without notification cannot be adjusted. Corrections stated that the grievance is pending arbitration.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From October 2016

Corrections reported that its human resources staff intends to meet with its labor relations staff to notify the relevant unions in November 2016. After the meeting, Corrections stated that it will make adjustments to correct any improper charging of leave identified by the audit, which had a net value of $1.3 million.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From October 2015

Corrections reported that it will adjust current employees' leave balances by the end of March 2016 to correct any improper charging of leave identified by its three-year audit. Its audit has already identified leave time with a net value of $678,000 that needs to be adjusted.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2014

In November 2014 Corrections reported that by June 2015 it will adjust current employees' leave balances to correct any improper charging of leave identified by its three-year audit. Corrections previously reported that it had adjusted some leave balances based on its audit of leave accounting for fiscal year 2012-13.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From July 2014

Corrections reported that it completed the audit of leave accounting by headquarters staff during fiscal year 2012-13. In addition, Corrections reported that it had corrected the mischarged leave it identifed in the audit. It also provided us with information regarding several individual errors that it found. However, Corrections did not provide us with a summary of the mischarged leave it identified and the adjustments it made to leave balances. Corrections asserted that it did not have sufficient time after the audit was completed to provide us with a summary of all the mischarged leave. We maintain that without a summary of the mischarged leave it found, Corrections has failed to ensure that it does not have systemic issues with regard to mischarged leave of its nonmanagerial, exempt employees.

In addition, Corrections still does not intend to conduct an audit of leave accounting during the prior two fiscal years, as we recommended, due to other workload demands. Thus, we reiterate that it will miss the opportunity to adjust the leave balances of numerous current employees whose leave likely has been mischarged.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

Corrections reported that it completed the audit of leave accounting by headquarters staff during fiscal year 2012-13. In addition, Corrections reported that it had corrected the mischarged leave it identifed in the audit. It also provided us with information regarding several individual errors that it found. However, Corrections did not provide us with a summary of the mischarged leave it identified and the adjustments it made to leave balances. Corrections asserted that it did not have sufficient time after the audit was completed to provide us with a summary of all the mischarged leave. We maintain that without a summary of the mischarged leave it found, Corrections has failed to ensure that it does not have systemic issues with regard to mischarged leave of its nonmanagerial, exempt employees.

In addition, Corrections still does not intend to conduct an audit of leave accounting during the prior two fiscal years, as we recommended, due to other workload demands. Thus, we reiterate that it will miss the opportunity to adjust the leave balances of numerous current employees whose leave likely has been mischarged.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Corrections reported that its audit of leave accounting at its correctional facilities during fiscal year 2012-13 did not reveal any errors, so no adjustment to the leave balances of employees currently working at those facilities was necessary. However, as we found a high rate of leave accounting errors at the correctional facilities we visited, we have requested that Corrections provide us with more information about its audit. In addition, Corrections stated that in December 2013 it will complete an audit of leave accounting by headquarters staff during fiscal year 2012-13 and correct any errors discovered by that audit.

Corrections advised us that it does not intend to audit leave accounting during the prior two fiscal years, as we recommended, due to other workload demands. Thus, it will miss the opportunity to adjust the leave balances of numerous current employees whose leave likely has been mischarged, given the significant number of errors we discovered at only six facilities during the one-year period we examined.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #5 To: Correctional Health Care Services, California

In instances where the audit has determined that an employee's leave balance was mischarged but the employee subsequently departed state service, take appropriate measures to remedy any resulting incorrect compensation of the employee for unused leave upon his or her departure, including by seeking repayment of any amount overpaid to the employee.

Agency Response From November 2014

Correctional Health Services provided information to us that showed it had identified one former employee whose leave balance was mischarged. In addition, it provided documentation that showed the former employee repaid $1,425 to the State as a result of the overpayment.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From September 2014

Even though we requested previously that Correctional Health Services provide us with additional information regarding its efforts to implement this recommendation, it did not provide us with sufficient evidence to ensure that it had taken appropriate measures to remedy the incorrect compensation of all employees whose leave balances were mischarged but the employees subsequently had departed state service.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

Even though we requested previously that Correctional Health Services provide us with additional information regarding its efforts to implement this recommendation, it did not provide us with sufficient evidence to ensure that it had taken appropriate measures to remedy the incorrect compensation of all employees whose leave balances were mischarged but the employees subsequently had departed state service.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services reported that it has adjusted the leave balances of employees that its audit discovered had incorrect leave balances when they separated from state service and, therefore, were paid an incorrect amount of compensation for unused leave. It subsequently notified these employees of the adjustments made and stated that it might establish accounts receivable to collect overpayments made to the employees based on their incorrect leave balances. Correctional Health Services consequently opined that it had fully implemented the recommendation. However, Correctional Health Services provided no evidence confirming its actions and thus far has not acted to collect overpayments resulting from employees having an incorrect leave balance when separating from state service. We therefore requested additional information from Correctional Health Services but it has not yet provided the information.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #6 To: Corrections and Rehabilitation, Department of

In instances where the audit has determined that an employee's leave balance was mischarged but the employee subsequently departed state service, take appropriate measures to remedy any resulting incorrect compensation of the employee for unused leave upon his or her departure, including by seeking repayment of any amount overpaid to the employee.

Agency Response From November 2017

Corrections reported that a grievance has been filed that has prevented it from adjusting former employees' leave balances. The grievance alleges that the leave accruals made in error more than three years earlier without notification cannot be adjusted. Corrections stated that the grievance is pending arbitration.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From October 2016

Corrections reported that once its human resources staff notifies staff at the relevant correctional facilities to begin the process to correct for any improper charging of leave, it will identify if any employees who separated from state service are impacted and will seek repayment.

California State Auditor's Assessment of Status: Pending


Agency Response From October 2015

Corrections reported it had determined that in error it notified one former employee of an overpayment. Thus, it stated that it will use experienced personnel staff to ensure the accuracy of its audit of leave accounting. Corrections also stated that by May 30, 2016, it will fully implement this recommendation by seeking repayment of any funds that it overpaid to employees who have left state service.

California State Auditor's Assessment of Status: Pending


Agency Response From November 2014

Corrections reported in November 2014 that, after conducting its three-year audit of leave accounting, it will take appropriate measures to remedy any incorrect compensation that resulted. It had reported previously that it had taken action to seek repayment from one former employee who was overpaid as a result of improper leave accounting.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From July 2014

Corrections reported that it had notified one former employee who was overpaid as a result of improper leave accounting. Corrections also stated it had established a receivable to collect the overpayment. For another former employee, Corrections reported that it had obtained amended time sheets and was conducting a review to determine whether the employee was overpaid.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

Corrections told us that it completed its audit of leave accounting by headquarters employees during fiscal year 2012-13. Through this audit, it identified only one former employee who was overpaid as a result of improper leave accounting, and it is seeking collection of the overpayment from that employee. In addition, Corrections identified another former employee who may have been overpaid as a result of improper leave accounting, so it is seeking amended time sheets from the employee to determine whether the employee was overpaid.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Corrections reported that when it audited leave accounting at all of its correctional facilities for fiscal year 2012-13, it did not find any mischarging of leave, so there was no improper compensation paid to separated employees of the facilities that could be collected for this period. However, it plans to complete an audit of leave accounting by its headquarters employees during fiscal year 2012-13 by December 2013, report to us any errors that it discovers, and establish accounts receivable for any separated headquarters employees the audit reveals were overcompensated due to an incorrect leave balance.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #7 To: Correctional Health Care Services, California

Train all personnel staff regarding the proper amount of leave to charge those exempt employees working an alternate schedule who miss a day of work.

Agency Response From February 2014

Correctional Health Services provided us with documentation of the training it provided to personnel staff between June 2013 and November 2013 regarding the proper amount of leave to charge exempt employees working an alternate schedule who miss a day of work.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2013

Correctional Health Services reported that it provided training to its personnel transaction staff. Thus, it opined that it has implemented the recommendation fully. However, it did not provide us with documentation of the training that it provided. We subsequently requested documentation of the training, but Correctional Health Services has not yet provided the documentation we requested.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #8 To: Corrections and Rehabilitation, Department of

Train all personnel staff regarding the proper amount of leave to charge those exempt employees working an alternate schedule who miss a day of work.

Agency Response From July 2014

Corrections provided training to its personnel staff and to its nonmanagerial, exempt employees regarding the proper completion of time sheets for those employees working an alternate schedule.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From February 2014

Corrections told us that it has finished developing the training for its personnel staff, and it plans to provide the training in April 2014.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Corrections reported that it developed training for personnel staff and will provide the training by late December 2013. In addition, Corrections stated that it will supply us with documentation of the training after it is provided.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #9 To: Correctional Health Care Services, California

Train all nonmanagerial, exempt employees eligible to work an alternate schedule regarding the proper completion of a time sheet to ensure the employees' leave balances are charged correctly for an absence from work.

Agency Response From November 2014

Correctional Health Services developed an online training course for all employees regarding its new timekeeping instructions. It made the online training available to its employees in November 2014 and requires them to complete the training annually.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From September 2014

Correctional Health Services reported that by October 31, 2014, it plans to convert the new timekeeping instructions into an online training course that all exempt employees will be required to complete annually.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

In February 2014, Correctional Health Services distributed the new timekeeping instructions to its employees. By April 30, 2014, it plans to convert the timekeeping instructions into an online training course that all employees will be required to complete annually.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services reported that it has developed timekeeping instructions. It will convert these instructions into an online course that all exempt employees will be responsible for completing annually.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #10 To: Corrections and Rehabilitation, Department of

Train all nonmanagerial, exempt employees eligible to work an alternate schedule regarding the proper completion of a time sheet to ensure the employees' leave balances are charged correctly for an absence from work.

Agency Response From July 2014

Corrections provided training to its nonmanagerial, exempt employees regarding the proper completion of time sheets for those employees working an alternate schedule.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From February 2014

Corrections reported that it will conduct its training regarding the proper completion of a time sheet in April 2014.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Corrections stated that it has developed a training for nonmanagerial, exempt employees eligible to work an alternate schedule regarding the proper completion of a time sheet and will conduct that training in December. It also stated that after the training is conducted, it will provide us with documentation of that training.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #11 To: Correctional Health Care Services, California

Establish a system of oversight at headquarters and at each adult correctional facility to ensure that personnel specialists are charging the correct number of leave hours for those nonmanagerial, exempt employees working an alternate work schedule.

Agency Response From October 2015

Correctional Health Services reported that it implemented monthly internal audits to ensure the accuracy of all information within the State's leave accounting system. It also reported that since March 2015, it has found 2,749 mischarged leave hours. Of these mischarged hours, 2,469 hours, valued at $177,959, should have been charged to Correctional Health Services employees but were not. The remaining 280 hours, valued at $14,660, were leave hours that Correctional Health Services previously incorrectly charged to employees.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2014

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for nonmanagerial, exempt employees working an alternate schedule.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From September 2014

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. Further, Correctional Health Services reported that its supervisors reviewed and monitored the leave accounting performed by new personnel staff to ensure accurate time reporting,

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

Correctional Health Services told us that in February 2014 the analyst it hired to review the work of its personnel specialists began auditing their leave accounting transactions. Further, it now is requiring supervisors to review and monitor leave accounting performed by new personnel staff. However, we still are awaiting confirmation of some of this information.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services reported that it created a position in its transactions and benefits unit that is responsible for overseeing the work of its personnel specialists. It stated that it filled this position in late October 2013, and the employee in that position will begin conducting biennial audits of the work of Correctional Health Services' personnel specialists in early 2014.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #12 To: Corrections and Rehabilitation, Department of

Establish a system of oversight at headquarters and at each adult correctional facility to ensure that personnel specialists are charging the correct number of leave hours for those nonmanagerial, exempt employees working an alternate
work schedule.

Agency Response From February 2014

Corrections provided us with copies of completed audit forms that it used to identify and correct mischarged leave in its leave accounting system.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2013

Corrections created a new system that it hopes will provide the recommended level of oversight of the work of its personnel specialists. This system calls for monthly auditing of a sample of time sheets, at headquarters and at each correctional facility, to identify errors in the charging of leave, correcting any errors identified, and providing training to prevent the identified errors from recurring. After the system has been in operation for awhile, we will examine it to determine where it complies with our recommendation.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #13 To: Correctional Health Care Services, California

Establish a system of supervisory oversight that involves reviewing employees' time sheets and leave balances to ensure that personnel specialists are entering information into the leave accounting system correctly.

Agency Response From October 2015

Correctional Health Services reported that its human resources division implemented a supervisory review that includes monitoring of all transactions keyed into the State's leave accounting system. In addition, Correctional Health Services implemented a process to ensure that a human resources supervisor is informed of any discrepancies discovered in the monthly internal audits and that all corrections are keyed into the leave accounting system.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2014

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for nonmanagerial, exempt employees working an alternate schedule.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2014

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for non-managerial, exempt employees working an alternate schedule.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From September 2014

We are seeking clarification from Correctional Health Services regarding how its supervisory review of time sheets processed by personnel staff in training will ensure that new and experienced personnel staff enter information into the leave accounting system correctly.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

CCHCS established a system of oversight to ensure that personnel specialists are entering information correctly and also correct any mistakes. In addition to having supervisors reviewing the time sheets processed by personnel staff still in training, it hired an analyst to conduct a second review of all leave accounting accomplished by personnel specialists. This analyst began reviewing their work in February 2014.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services reported that supervisors are reviewing the time sheets processed by personnel staff still in training to ensure that they are processing time sheets correctly. However, we have asked Corrections to provide us with more information about this review process and tell us what it intends to do, aside from conducting an audit every two years, to ensure that new and experienced staff are entering information into the leave accounting system correctly. Corrections has not yet provided us with that information.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #14 To: Corrections and Rehabilitation, Department of

Establish a system of supervisory oversight that involves reviewing employees' time sheets and leave balances to ensure that personnel specialists are entering information into the leave accounting system correctly.

Agency Response From January 2014

Corrections provided us with copies of completed audit forms that it used to identify and correct mischarged leave in its leave accounting system.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2013

Corrections created a new system that it hopes will provide the recommended level of oversight of the work of its personnel specialists. This system calls for monthly auditing of a sample of time sheets, at headquarters and at each correctional facility, to identify errors in the charging of leave, correcting any errors identified, and providing training to prevent the identified errors from recurring. After the system has been in operation for awhile, we will examine it to determine where it complies with our recommendation.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #15 To: Correctional Health Care Services, California

Establish a system for correcting mischarged leave in the leave accounting system and for reviewing errors with the responsible employee whenever mischarged leave hours are discovered.

Agency Response From October 2015

Correctional Health Services reported that after completing the monthly internal audits, its human resources staff met to discuss the audit results and errors. In addition, it stated that human resources staff have provided one-on-one discussions and on-the-job training to the staff responsible for mischarged leave to mitigate the risk of future errors.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2014

Correctional Health Services reported that the analyst completed the first biennial audit of leave accounting accomplished by personnel analysts. It also provided us with documentation of the analyst's review. We would like to review a second biennial audit to ensure that the system is working sufficiently to ensure that personnel specialists are charging the correct number of leave hours for nonmanagerial, exempt employees working an alternate schedule.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From September 2014

Correctional Health Services reported that the analyst completed her first biennial audit and provided us with documentation of the review. We have requested additional information regarding whether the errors were corrected and whether errors were reviewed with the responsible employees.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From February 2014

Correctional Health Services reported that in addition to personnel supervisors reviewing the work of personnel specialists in training, it hired an analyst to conduct a second review of all leave accounting accomplished by personnel specialists. This analyst began reviewing their work in February 2014.

California State Auditor's Assessment of Status: Partially Implemented


Agency Response From November 2013

Correctional Health Services reported that when personnel specialists are in training, personnel supervisors will attempt to identify errors made by the personnel specialists, correct the errors, and address the errors with the personnel specialists involved. In addition, Correctional Health Services reported that in instances when its bienniel audit reveals errors by personnel specialists, Correctional Health Services will correct the errors and address the errors with the personnel specialists involved.

California State Auditor's Assessment of Status: Partially Implemented


Case Number I2010-1045

Recommendation #16 To: Corrections and Rehabilitation, Department of

Establish a system for correcting mischarged leave in the leave accounting system and for reviewing errors with the responsible employee whenever mischarged leave hours are discovered.

Agency Response From February 2014

Corrections provided us with copies of completed audit forms that it used to identify and correct mischarged leave in its leave accounting system.

California State Auditor's Assessment of Status: Fully Implemented


Agency Response From November 2013

Corrections created a new system that it hopes will result in mischarged leave being corrected in its accounting system and errors being addressed with the employees responsible. This system calls for monthly auditing of a sample of time sheets, at headquarters and at each correctional facility, to identify errors in the charging of leave, correcting any errors identified, and providing training to prevent the identified errors from recurring. After the system has been in operation for awhile, we will examine it to determine where it complies with our recommendation.

California State Auditor's Assessment of Status: Partially Implemented


All Recommendations in I2010-1045


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