A just-released audit of the Fourth Judicial (Morehouse, Ouachita Parishes) District Court Expense Fund has revealed a finding of an instance where “some employees may have received compensation when they were not working.”
From the document:
Our audit procedures disclosed that some employees may have received compensation when they were not working. It appears that hours reported to payroll on time sheets might have been misclassified as time worked instead of leave time used. This condition was detected by management and investigated internally before the audit. However, the control system did not detect the condition.
The audit was done by Jonesboro’s Bosch and Statham, and was for the fiscal year 7/1/13 – 6/30/14.
The document noted:
The condition has at least the following effects:
1. State law may have been violated.
2. The Court may have compensated some employees for time that they did not work.
3. If the Court compensated an employee(s) for time that was not worked, that employee also accumulated leave time that was not earned.
In response, management said:
“The prior policies and procedures had been in place for years and had been effective; however, when a possible problem was called to the Court’s attention, an immediate investigation was undertaken with the assistance of outside counsel and other consulting professionals. As a result, prompt remedial actions were implemented to increase controls, including policy revisions and additional staff training. In fact, the auditor’s recommendations were implemented prior to the issuance of this finding and are being monitored for continued compliance.”
See here the complete document.