tailieunhanh - financial audit of the department of public safety_part4

vượt quá số lượng được phân bổ nghỉ bệnh đã dẫn đến một lượng đáng kể chi phí làm thêm giờ. Trong FY2004-05, bộ phận phát sinh giờ làm việc ngoài giờ và khoảng giờ nghỉ ốm (xem triển lãm 2,4 và 2,5). | Chapter 2 Internal Control Deficiencies exceed the allotted amount of sick leave has resulted in a substantial amount of overtime costs. During FY2004-05 the department incurred 311 219 hours of overtime and approximately 285 665 hours of sick leave refer to Exhibits and . The department s monthly KaMakani reports estimate that approximately 36 percent of overtime hours or 111 818 hours can be directly attributed to sick leave. The direct correlation between the total number of sick leave hours taken and the total overtime hours demonstrates how excessive sick leave leads to increased overtime costs. Exhibit Overtime Hours Incurred by Uniform Staff Overtime Attributed to Sick Leave Taken by Uniform Staff and Overtime Attributed to Sick Leave as a Percentage of Total Overtime Hours by Facility for the Fiscal Year Ending June 30 2005 Facility Overtime Hours Overtime Attributed to Sick Leave Overtime Attributed to Sick Leave as a Percentage of Total Overtime Hours Halawa Correctional Facility 77 187 34 743 45 O ahu Community Correctional Facility Maui Community 66 367 22 473 34 Correctional Facility 84 316 28 456 34 Women s Community Correctional Facility Hawaii Community 29 212 6 565 22 Correctional Facility 30 899 8 678 28 Waiawa Correctional Facility 8 542 1 857 22 Kũlani Correctional Facility Kaua i Community 8 168 4 499 55 Correctional Facility 6 528 4 547 70 Total 311 219 111 818 36 Source Department of Public Safety monthly facility KaMakani reports This is trial version 22 Chapter 2 Internal Control Deficiencies Methods to detect sick leave abuse need improving As sick leave is a direct driver of overtime it is critical that the department have procedures to control excessive sick leave. However the department currently has an inadequate program for monitoring sick leave patterns for abuse. The collective bargaining agreement with the ACOs and medical and food service staff allows the department to investigate unusual patterns of .