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Time and Attendance Procedures: Reconciliation of Department to Payroll Leave Balances
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Function, Project, Program, Organization, Activity:

Time and Attendance Procedures: Reconciliation of Department to Payroll Leave Balances

Reason(s) Why Audit Is Needed:

As a result of internal audit work that was primarily performed in fiscal years 1999 and 2000, the Office of Human Resource Management and the Office of the Comptroller began working to develop a more reliable process to insure that leave balances in University departments agreed with leave balances in the University's financial records. Of particular importance was the annual leave balances because they are the basis for accounting record accruals which ultimately appear as a liability on the University's financial statement. The liability associated with leave balances in fiscal year 2000, alone, was approximately $2 million. Also, we have reported in past audit reports anecdotal instances where individuals have been paid thousands of dollars more than they were due or were due thousands of dollars for leave that appeared on department records, but not on the accounting records from which financial statements were based.

The Office of the Assistant Vice President for Human Resource Management in late fiscal year 2001 and early fiscal year 2002 developed a time and attendance awareness and training program and is directing the program at University managers, supervisors, and timekeepers. A significant portion of the overall program and its associated training is intended to reconcile (and to keep reconciled) departmental and payroll leave balances.

Audit Objectives:

The audit's primary objective is to determine the success of the Office of Human Resource Management's program and training. Our sub-objectives are to: 1) determine the number of supervisors, managers, and timekeepers who took the time and attendance training in FY 2002; 2) identify the University offices that reconciled their leave balances to the balances in the University's accounting records; 3) where appropriate, document the reasons why offices have not reconciled their balances to the payroll office's balances; 4) test the accuracy of a sample of reconciliations; and 5) assess the teaching material that was used during time and attendance training.

Priority: High


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