The following was published on Illinois Leaks and is republished here with permission:
McHenry Co. (ECWd) –
Anna May Miller on vacation.
Time Card Tuesday brought to you for the purpose of ensuring everyone knows of the matters being ignored within the Township and by the authorities who have the power to take action.
Why is that important?
Because we have attorneys and board members claiming there was nothing done wrong by the past administration because of the State’s Attorney choosing not to prosecute.
The prior articles on this subject can be viewed here and here.
Part III was going to cover the payroll period of October 24 through November 6th, 2013.
Of interest in this payroll period is there we no time cards available for October 24 through November 3rd, thus we only have an accounting of two days during that payroll.
That being the case, we expanded this coverage to include the next payroll period of November 7th through November 20th, 2013.
The following figures are based on a $28.65 an hour rate applied to the payroll ledger.
The only time card available for the first pay period, once again, has problems, even though there is only one entry for time worked.
November 13, 2013, time card for Anna May Miller.
November 4th -8th reflect (VAC) in the regular time column, meaning those were vacation days.
Please note, two of those days apply to the second payroll period.
The first payroll period reflects 32 hrs vacation taken, which would be the 4th-6th.
The single time entry for claimed time worked is once again overtime for working on a weekend, even though there were not 40 hrs worked that week.
In this case, the Anna May time card reflects 6 hours of overtime worked after time correction was noted on the “End Time” column entry.
The policy manual outlines overtime is provided after 40 hrs.
She netted $257.88 extra for that day according to the payroll ledger.
The payroll ledger reflects 6.5 hrs of overtime for this first pay cycle however without having the missing time cards we don’t know how that figure was obtained.
This first time card included two days, the 7th and 8th, as Vacation that falls into the following pay cycle. That being the case we “should” see at least two vacation days on that second pay cycle yet there is only one. That means the time card once again does not match the payroll ledger.
Looking at the next set of time cards applicable to the second payroll ledger is most telling.
Anna May Miller time card for week of November 17, 2013.
- The payroll ledger reflects 8 hrs of vacation taken while the time cards reflect 16 hours.
- 6 hrs worked on the 10th, recorded as all overtime even though there were not 40 hrs worked.
- Nine hours worked on Veterans day but recorded as 8 hrs Holiday pay and 8.5 in overtime!
- 8.5 hrs worked on the 12th, recorded as 9 hrs.
- 10 hrs worked on the 13th, recorded as 9 regular and 1.5 hrs overtime
- 8.25 hrs worked on the 14th, accurately recorded as such.
- 8.25 hrs worked on the 15th, inaccurately reported as 8 hrs.
- 9.75 hrs worked on the 18th, recorded as 8 hrs regular time and 2.25 hrs of overtime
- 8.5 hrs worked on the 19th, recorded as 8 regular time and 1 hour overtime.
- 8.75 hrs worked on the 20th, recorded as 8 regular time and 1.25 hours overtime.
Is anyone surprised?
The actual regular hours worked according to proper math on the time cards is 62 hours of regular time, however, the payroll ledger reflects 66.25 hrs, an extra 4.25 hrs at $28.65 an hour for $121.76 extra in regular time.
If she actually worked on the holiday and got paid overtime, there should not have been additional Holiday pay, however, it is clear she was paid 8 hrs of Holiday pay for this pay period, resulting in an extra $229.20 for this pay cycle.
The payroll ledger reflects 21.50 hrs in overtime even though the time card total is 20.50.
If the time cards are accurate, which they are not, the overtime is padded an extra hour netting an extra $42.98.
What was the actual overtime based on accurate math?
We came up with 18.25 hrs of overtime if math is applied properly and the 6 hrs is counted from the 10th, even though 40 hours was not worked as outlined in the policy.
Considering the overtime paid was for 21.50 hours, it appears the pay was padded 3.25 hours of overtime netting an extra $139.69.
Padded pay for this coverage appears to be $121.76 for regular pay, $229.20 in holiday pay, and $139.69 for overtime, for a total of $490.65 in extra pay.
Running total for a handful of pay cycles in the Time Card Tuesday series is now $1,519.50.
First Pay Cycle Time card can be viewed below or downloaded at this link and the second set at this link.