Saturday, January 29, 2022
Hawai'i Free Press

Current Articles | Archives

Thursday, January 28, 2016
Fraud Risk as HGEA, UPW Members Give Each Other Undocumented Vacation, Sick Leave
By Andrew Walden @ 2:40 PM :: 4242 Views

by Andrew Walden

The latest audit of Kauai County departments shows that sick leave and vacation days “not properly supported by leave application forms” are being handed out to union workers between 10% and 30% of the time.  The audit, conducted by the embattled PKF Pacific firm, surveyed records of only 60 Kauai County employees.

This is the latest of many examples of Hawaii government employees giving each other paid time off, sick leave and overtime pay without any accountability.

Auditors presented their results to the Kauai County Council Wednesday, January 27.  Here are the highlights: 

From Audit of County Hiring Practices-- Exec Summary pgs 4-5 

Finding 1: The County did not consistently adhere to Hawaii Revised Statutes ("HRS") and County policies when hiring and conducting promotions, transfers and reallocations.

Finding 2: The amount of supporting documentation maintained by DPS is inconsistent and could expose the County to the risk of non-compliance with bargaining unit agreements, internal policy and HRS.

Finding 3: A lack of controls surrounding certain procedures subjects the County to fraud risk.

From Single Audit Report 2015, pg 31 -- Compile Vacation and Sick Leave Records Properly - Significant Deficiency

Condition: The County’s various departments prepare a summary leave schedule to compute its accrued compensated absences liability balance and reports its liability to the Department of Finance.  The liability was based on the balance of earned hours per individual leave records multiplied by each employee’s hourly salary rate. Departmental summary leave schedules are supported by employee leave logs. During our current year audit, we noted the following:

  • Elderly Affairs - 3 instances (out of 10 samples) where vacation or sick leave hours per the employee’s leave log were not properly supported by leave application forms. 
  • Planning - 2 instances (out of 10 samples) where vacation or sick leave hours per the employee’s leave log were not properly supported by leave application forms. 
  • Transportation - 2 instances (out of 10 samples) where vacation or sick leave hours per the employee’s leave log were not properly supported by leave application forms. 
  • Public Works - 1 instance (out of 10 samples) where vacation or sick leave hours per the employee’s leave log were not properly supported by leave application forms.

Criteria:     Summary  leave  schedules  provided  by  the  various  departments  should  be supported by employee leave logs, of which leave taken should be documented with leave application forms approved by both the employee taking leave and the proper authorization approver.

Cause:       Each department in the County uses a different manual process to maintain and report the vacation and sick leave records which resulted in errors in the amount of hours and dollars reported to the Department of Finance.

Effect:       The lack of adequate internal controls over vacation and sick leave records could result in an over or understatement of liabilities of the County of Kaua'i.

Recommendation

The County should provide adequate oversight over the vacation and sick leave balances being reported against the personnel and payroll records to ensure accuracy and completeness before reporting the balance to the Department of Finance.  The County should implement a standardized process and schedule to track  employees’  leave  hours.    Management  should  also  provide additional guidance to employees tasked with the facilitation of these functions to ensure the timely  reconciliation  and  recording  of  leave  applications  to  employee  logs.

---30---

Audit Reports:

Background:

 

Links

TEXT "follow HawaiiFreePress" to 40404

Register to Vote

2aHawaii

808 Silent Majority

ACA Signups Hawaii

Alliance Defending Freedom

Aloha Pregnancy Care Center

American Council of Trustees and Alumni

AntiPlanner

Antonio Gramsci Reading List

A Place for Women in Waipio

Astronomy Hawaii

Back da Blue Hawaii

Ballotpedia Hawaii

Better Hawaii

Broken Trust

Build More Hawaiian Homes Working Group

ChinaTownWatch.com

Christian Homeschoolers of Hawaii

Cliff Slater's Second Opinion

DVids Hawaii

FIRE

Fix Oahu!

Frontline: The Fixers

Genetic Literacy Project

Grassroot Institute

Habele.org

Hawaii Aquarium Fish Report

Hawaii Aviation Preservation Society

Hawaii Catholic TV

Hawaii Christian Coalition

Hawaii Cigar Association

Hawaii Coalition Against Legalized Gambling

Hawaii ConCon Info

Hawaii Credit Union Watch

Hawaii Crop Improvement Association

Hawaii Debt Clock

Hawaii Defense Foundation

Hawaii Family Advocates

Hawaii Family Forum

Hawaii Farmers and Ranchers United

Hawaii Farmer's Daughter

Hawaii Federalist Society

Hawaii Federation of Republican Women

Hawaii Future Project

Hawaii Gathering of Eagles

Hawaii History Blog

Hawaii Homeschool Association

Hawaii Jihadi Trial

Hawaii Legal News

Hawaii Life Alliance

Hawaii March for Life

Hawaii's Partnership for Appropriate & Compassionate Care

Hawaii Public Charter School Network

Hawaii Rifle Association

Hawaii Shippers Council

Hawaii Smokers Alliance

Hawaii State Data Lab

Hawaii Together

HIEC.Coop

HiFiCo

Hiram Fong Papers

Homeschool Legal Defense Hawaii

Honolulu Navy League

Honolulu Traffic

House Minority Blog

Imua TMT

Inouye-Kwock, NYT 1992

Inside the Nature Conservancy

Inverse Condemnation

Investigative Project on Terrorism

July 4 in Hawaii

Kakaako Cares

Keep Hawaii's Heroes

Land and Power in Hawaii

Legislative Committee Analysis Tool

Lessons in Firearm Education

Lingle Years

Malulani Foundation

Managed Care Matters -- Hawaii

Malama Pregnancy Center of Maui

Mauna Kea Recreational Users Group

MentalIllnessPolicy.org

Military Home Educators' Network Oahu

Missile Defense Advocacy

MIS Veterans Hawaii

NAMI Hawaii

Natatorium.org

National Christian Foundation Hawaii

National Parents Org Hawaii

NFIB Hawaii News

No GMO Means No Aloha

Not Dead Yet, Hawaii

NRA-ILA Hawaii

Oahu Alternative Transport

Obookiah

OHA Lies

Opt Out Today

OurFutureHawaii.com

Patients Rights Council Hawaii

PEACE Hawaii

People vs Machine

Pritchett Cartoons

Pro-GMO Hawaii

P.U.E.O.

RailRipoff.com

Rental by Owner Awareness Assn

ReRoute the Rail

Research Institute for Hawaii USA

Rick Hamada Show

RJ Rummel

Robotics Organizing Committee

Save Dillingham Airfield

School Choice in Hawaii

SenatorFong.com

Sink the Jones Act

Statehood for Guam

Tax Foundation of Hawaii

The Real Hanabusa

Time Out Honolulu

Trustee Akina KWO Columns

UCC Truths

US Tax Foundation Hawaii Info

VAREP Honolulu

Waagey.org

West Maui Taxpayers Association

What Natalie Thinks

Whole Life Hawaii

Yes2TMT