Payroll issues persist at Bureau of Juvenile Justice, audit finds
According a legislative auditor’s report released Wednesday.
In what was noted as the third consecutive review, the audit found that the state’s Office of Juvenile Justice (OJJ) “did not maintain adequate internal controls over time and attendance for s ensure that accurate data has been entered and processed in the payroll system”.
The audit involved a review of 30 time and attendance records sampled from January 2020 to July 2022. The following discrepancies were found in six records:
- The records of three employees did not agree with an auditor’s calculations for time off, shift changes and overtime earned.
- An employee was paid for eight hours of work instead of eight hours of sick leave.
- Three employees, including some mentioned above, did not have the required signatures on 10 leave sheets, one time sheet and one overtime form.
The audit attributed the errors to supervisors missing errors and administrators who failed to verify information on payroll records.
In its response to the audit, the Bureau of Juvenile Justice concurred with its findings.
“The agency has experienced a turnover in timing-related positions as well as supervisory ranks over the past two years,” OJJ Undersecretary Gearry Williams wrote in his response. “We will continue to work with management teams, at all of our sites, to provide training related to time and attendance.”
In the same review, auditors noted improvements in other areas of the state’s Office of Juvenile Justice. Specifically, they reported effective controls on agency acquisition cards for office supplies and administrative expenses, travel expenses, medical service contracts, and placement services such as meals, counseling and educational programs.