Report I2019-2 Recommendation 3 Responses
Report I2019-2: Investigations of Improper Activities by State Agencies and Employees: Inefficient Management of State Resources, Misuse of State Time and Inaccurate Attendance Records, and Inadequate Supervision (Release Date: April 2019)
Case Number I2018-0053
Recommendation #3 To: Tax and Fee Administration, California Department of
CDTFA should survey or otherwise determine leave use for all exempt employees who worked alternate schedules during the past three years to ascertain whether and by how much those employees were overpaid and to recover any overpayments as state law requires.
Agency Response From May 2020
CDTFA reported that it has reviewed all the timesheets from exempt employees who attested they worked alternate work schedules during the identified time period and identified a net of 4,525.25 hours that these exempt employees owed to the state. Finally, CDTFA reported that all leave reconciliations have been keyed.
California State Auditor's Assessment of Status: Fully Implemented
Agency Response From March 2020
CDTFA reported that it has reviewed approximately 91 percent of the timesheets from exempt employees who attested they worked an alternate work schedule during the identified time period. Approximately 23 percent of the exempt employees' timesheets have been keyed. The auditing of timesheets and the reconciliation of leave credits is taking longer than anticipated; therefore, the estimated completion date has changed from April 1, 2020 to June 1, 2020.
California State Auditor's Assessment of Status: Partially Implemented
Agency Response From November 2019
CDTFA reported that it has reviewed 25 percent of the 236 exempt employees' timesheets who attested they worked a non-standard work schedule during the relevant time period. It plans to complete its review of the timesheets for these employees in March 2020.
California State Auditor's Assessment of Status: Partially Implemented
Agency Response From September 2019
CDTFA reported that it sent attestation requests to all exempt employees asking if they worked non-standard schedules during the past three years. It stated that it reconciled the received attestation forms to State Controller's Office records and identified three outstanding attestation forms from employees. Based on the reconciliations, CDTFA stated that its human resources bureau determined that about 230 exempt employees need to reconstruct their timesheets. CDTFA stated that its next step is to verify the timesheets of the employees to determine if any adjustments are necessary, after it completes the audit of the first 25 exempt employees identified in the report.
California State Auditor's Assessment of Status: Partially Implemented
Agency Response From June 2019
CDTFA reported that it has obtained work calendars for approximately 500 exempt employees for further review.
California State Auditor's Assessment of Status: Pending
Agency Response From March 2019
CDTFA reported that it will audit leave use for all FLSA-exempt employees from July 2016 through December 2018. CDTFA indicated that if it determines that the employees worked non-standard work schedules but reported that they worked standard schedules, it will require those employees to reconstruct their attendance records and it will take appropriate steps, including adjusting leave balances or setting up accounts receivable, if necessary.