McHenry Co. (ECWd) –
If you are new to our Time Card Tuesday series we urge you to catch up by first reading part 1, 2, 3, 4.,5, 6 and 7. At this point in our coverage, it is abundantly clear, whoever was managing payroll has some explaining to do.
Today’s coverage will disclose all of the Anna May Miller 2016 time cards in our possession.
Notable entries in this set of time cards are Holiday entries for days that are not Holidays. For example, December 23rd, 26th, and 30th time card entries reflect Holiday credit of 8 hrs each. Notable is the fact none of those days are listed as Holidays in the personnel policy manual. Additionally, the payroll record for the beginning of the year, which had two holidays, December 31st, and January 1st, only reflects pay for one holiday. Clearly, someone was not paying attention when it comes to payroll.
UPDATE: The three-holiday dates above (23, 26, and 30 of December) were recorded on those days since in 2016 the actual holidays fell on a weekend. Apparently, I had the wrong year pulled up on the calendar when reviewing the dates as the Policy does provide for such dates when the actual holiday fell on a weekend, which was the case in 2016. We credit Robin Mohr, better known as NOB on McHenry County Blog or Fake News Friday desperado on Facebook for actually catching the mistake however it has no effect on the overage in pay outlined in this reporting. No overage as clearly in the following paragraph we explained that full credit for all the holidays was paid for the year.
The overall Holiday pay according to the payroll record does reflect the correct 112 hrs of available time which covers 14 Holidays. The actual recording on the time card reflects 13 Holidays taken, and on days that were not Holidays?
One item we noticed is the date on one of the time cards for the week ending November 27, 2016. Can anyone explain how in 2016 the date of the time card reflects a week ending 11/27/2018? The date at the bottom across from the signature is 2016. Is this a piece of a puzzle being put together by the authorities? We ask because no less than two Township officials have told us there were time cards created after the fact when they were subpoenaed by the State's Attorney's office in 2017. While we have no evidence at all to support such a claim, the fact a 2016 time card is dated with a 2018 year does raise one's eyebrows.
Over time - the money train
2016 time cards reflect 185.10 hrs in overtime not counting the weekend times recorded. The actual payroll record reflects 202.15 hours in overtime, resulting in $9,096.75 in overtime pay for 2016.
What makes this matter difficult to figure out is the huge disparity between time cards and actual payroll records. If we were to add the weekend time where overtime is paid for some reason, that adds another approximate 37.25 hrs of overtime. We also find 8 other entries for "recycling/shredding" with no time attributed on the time cards so we have no way to know where to apply that time, overtime or regular time. Since they reflect no time, we did not include them in any of these calculations.
Applying accurate mathematics to those same time cards, overtime reflects approximately 70.12 hours improperly recorded in 2016, not counting weekends. Reducing the original figure of 185.10 hrs in overtime by the 70.12 overage due to math results in only 114.98 hrs of overtime hours worked. Subtracting the improper math from the time cards (185.10-70.12=114.98), reflects the actual overtime pay should have been $5,174.10, not counting the weekend overtime pay, which appears to total $1,676.25 in overtime.
Another way to put this, Anna May's payroll netted her an extra $2,246.40 in overtime that is not found on time cards as time worked.
Payroll records for 2016 reflect 144.40 hrs in vacation time paid, yet the time cards reflect, best we can tell, 161.65 hrs of vacation time. A difference of 17.25 hrs. Who leaves 17.25 hrs off their claimed pay? Why would payroll not match the actual time cards? I know, silly question.
Actual regular time worked?
According to the payroll record, regular time pay was based on 1,818.60 hrs worked in 2016. Time cards reflect 1,593.50 hrs of regular time. A difference of 225.10 hrs. How does payroll net 225 hrs more than time cards? Even if we were to add the additional 42.75 hrs of comp time recorded on the time cards, the total regular pay is still only 1,636.25 hrs. That leaves a difference of 182.35 hrs. With the time paid being based on 1,818.60 hrs ($54,558.00), and the time cards only reflecting, at best, 1,636.25 hrs ($49,087.50), that appears to have provided an extra $5,470.50 in pay for 2016.
Hold that time card.
Applying proper math to the time cards for the regular pay reflected what appears to be an extra 53.36 hrs of regular time not adding up. That would equate to $1,600.80 in extra regular time for 2016, bringing that total up to $7,071.30 in extra regular pay when applying basic math to the time cards.
As referenced earlier, the drastic confusion created with the way these time cards have been prepared and the inconsistencies to the actual payroll record we are are not sure what is the best way to actually apply each of these errors we are finding. This is the reason we pointed directly to each error in each time card and summarized that time card in a red block on each card. It is those figures we used to summarize the events taken place with these time cards as it relates to overtime and regular time.
Based on the above calculations, it appears 2016 produced an extra $9,317.70 in pay attributed to bad math.
This brings the running total of problematic pay figures to $19,893.01 which spans 9 pay cycles in 2013, all of 2016, and 10 pay cycles in 2017.
As we have said before, why none of this was caught by the bookkeeper or auditors is a mystery.