City of San Angelo

Repeat Finding: No Type of Finding: Significant Deficiency Description: Overtime Approval Criteria: Timecards must be approved by department managers prior to payroll processing. Through this process, overtime must be approved. Condition: There were noted instances of timecards initiated and approved by the same person, and there were instances of timecards calculating excessive overtime per payroll for two employees, one of which had the authority to approve the timecards. Cause: Approvals for overtime worked were provided by an employee who also entered and was paid for excessive overtime. She approved excessive overtime for herself and another employee. Effect: Overtime was paid to two employees for excessive overtime over several pay periods. Context: An automated timecard system is used by the department, but overrides were made to input and approve excessive overtime. Recommendation: Work with the automated timecard system company to provide reports of overrides made. Designate a department head that does not have access to overrides in the timecard system to approve all time worked. Views of Responsible Officials: See Corrective Action Plan.