AUDIT PLAN

Bgilber

Sujets

• management
• managers

Informations

• Publié par: Naphog
• Nombre de lectures: 23
• Langue: English

Extrait

A

UDIT

P

LAN

Special Leaves with Pay

A

UDIT

P

URPOSE AND

S

COPE

The purpose of this audit is to review agencies’ use of special leaves with pay to verify that they are

being applied and documented appropriately and in compliance with federal and state laws and rules,

Human Resource Service Division (HRSD) state policies, and various collective bargaining agreements.

The audit will also allow the State to identify how the leave codes are being used by agencies.

R

EFERENCES

HRSD State Policy 60.000.10 Special Leaves with Pay

states, in relevant part, “The State of Oregon

recognizes that certain employee leaves are either directly or indirectly beneficial to the state and

therefore qualify as paid leave.”

(1)(a) Military Training Leave with Pay

An employee shall be granted military training leave with pay for a period not exceeding 15 calendar

days or 11 work days in any federal training year if the employee: (A) has been employed with the State

of Oregon or its counties, municipalities or other political subdivisions for 6 months or more immediately

preceding application for military leave; (B) is a member of the National Guard or reserve component of

the United States armed forces; and (C) has provided advanced written or verbal notice of the absence.

(1)(b) World, Pan American, or Olympic Event Training Leave with Pay

A leave-with-pay loan to participate in official training camps and competitions for World, Pan American,

or Olympic events may be granted not to exceed 90 calendar days per calendar year. The conditions

under which such a loan may be granted shall be in accordance with ORS 243.325 - 243.335.

(1)(c) Exceptional Performance Recognition Leave with Pay

An employee may be awarded leave with pay by an agency head in accordance with agency policy in

recognition of outstanding achievement or performance not to exceed 40 hours in a fiscal year. This

leave is not an entitlement, is not to be automatically granted at the beginning of a fiscal year, and is to

be judiciously awarded. It is compensable only in the form of leave, and shall not be cumulative from

year to year.

Any certified or non-certified agency which does not develop its own exceptional

performance recognition leave with pay policy shall default to the use of the model policy.

(1)(d) Jury Service Leave with Pay

An employee shall be granted jury leave upon request. The employee may keep any money paid by the

court for jury service.

(1)(f) Search and Rescue Operation Leave with Pay

Leave with pay not to exceed 5 work days for each operation shall be granted if requested by a law

enforcement agency; the Department of Transportation, Aeronautics Section manager; the United States

Forest Service, or any local civil defense organization.

(1)(g) Red Cross Disaster Relief Services Leave with Pay

An agency may grant leave with pay not to exceed 15 work days to an employee to participate in disaster

relief services in Oregon. To qualify for such leave the employee shall be a certified disaster services

volunteer of the American Red Cross.

(1)(i) Job Interview and Testing Leave with Pay

Leave with pay for job interviewing and testing for employment opportunities in state government may be

granted by the appointing authority, who will also determine the amount of time that is appropriate.

HR Audit Program

Page 1 of 5

October 20, 2003

(1)(j) Pre-retirement Counseling Leave with Pay

Leave with pay for an employee to investigate and assemble a retirement program may be granted by

the appointing authority, for a period up to three and one-half (3-1/2) days of leave within 3 years of the

chosen retirement date.

HRSD State Policy 40.055.10 Employee Relocation Allowance – Attachment A – Model Policy

(1)(b) Paid Time.

Employees will be allowed up to ten days of paid agency time as needed to effect the

move, including searching for temporary living quarters, house hunting, and the transporting of personal

belongings.

HRSD State Policy 50.040.01 Employee Performance Recognition Program

states, in relevant part,

“In order to reward and reinforce desired, demonstrated behavior, achievement, and results, appointing

authorities may establish and maintain plans that recognize and promote extraordinary employee and/or

team achievements. (1)(a) provides that an agency head shall determine the nature of the employee

performance recognition program, to include: (A) plan objectives; (B) eligibility; (C) performance criteria;

(D) plan administration; (E) award components: (i) cash/non-cash, or (ii) paid leave.”

HRSD State Policy 70.000.05 Management Service Dismissal/Removal (1)(e)(B)

provides that

pending determination of appropriate action, the employee may be authorized to continue a normal or

alternative work assignment, continue in their current employment status, be placed in an administrative

assignment to work from home, or be placed on administrative leave with pay.

HRSD State Policy 50.000.01 Drug-Free Workplace (1)(b)(B)

provides that upon determining or having

reasonable suspicion, under subsection (1)(c) of the policy, that an employee has not complied with the

policy, an appointing authority shall take appropriate action with regard to the employee, which may

include: granting of leave with or without pay.

OAR 105-050-0003 Alcohol and Controlled Substance Testing of Employees Having Commercial

Drivers License (4)

provides that except as otherwise provided in 49 CFR Part 382.505 regarding

alcohol test results of 0.02 to 0.039, an employee who violates alcohol misuse or controlled substance

use rules may be terminated by an agency head or, if not terminated, shall be removed from duties

requiring a CDL and shall be evaluated by a substance abuse professional to assess any need for

rehabilitation or treatment and, as determined to be appropriate by the agency head, may be assigned to

duties not requiring a CDL, granted leave with or without pay at employee request, or disciplined as

provided by HRSD State Policy 70.000.01 Management Service Discipline,

or 70.005.01 Classified

Unrepresented Discipline and Discharge.

Various collective bargaining agreements have provisions relating to special leave with pay,

including but not limited to:

Types

of

Special Leave with Pay

Unions that may have collective bargaining agreements

that include this provision:

Union Business Leave

“bargain on the clock”

AFSCME – all units, SEIU, Association of Corrections

Employees, IAFF for Portland Air National Guard Fire

Fighters, Oregon Nurses Association, Criminal Investigators

Association,

OSPOA,

Association

of

Engineering

Employees, Graphic Communications Union, Klamath Falls

Airport Fire Fighters Association, State Teacher Education

Association.

HR Audit Program

Page 2 of 5

October 20, 2003

Types

of

Special Leave with Pay

(Continued)

Unions that may have collective bargaining agreements

that include this provision:

(Continued)

Jury Duty Leave

Most AFSCME units, SEIU, Association of Corrections

Employees,

Oregon

Nurses

Association,

Criminal

Investigators

Association,

OSPOA,

Association

of

Engineering Employees, Graphic Communications Union,

Klamath Falls Airport Fire Fighters.

Military Training Leave

Most AFSCME units, SEIU, Association of Corrections

Employees,

Oregon

Nurses

Association,

Criminal

Investigators

Association,

OSPOA,

Association

of

Engineering Employees, Klamath Falls Airport Fire Fighters,

State Teachers Association

Pre-retirement Counseling

Most AFSCME units, SEIU, Association of Corrections

Employees,

Oregon

Nurses

Association,

Criminal

Investigators

Association,

OSPOA,

Association

of

Engineering Employees, Graphic Communications Union,

State Teachers Association

Disaster Relief Leave

Some AFSCME units, SEIU, Association of Corrections

Employees,

Oregon

Nurses

Association,

Criminal

Investigators

Association,

Association

of

Engineering

Employees.

Search & Rescue Leave

Some AFSCME units, SEIU, Association of Corrections

Employees,

Oregon

Nurses

Association,

Criminal

Investigators

Association,

Association

of

Engineering

Employees

Educational Leave

AFSCME

DOC

(Security),

AFSCME

State

Operated

Community Program, AFSCME DOC (Non-Security) & Bd

of Parole and Post-Prison Supervision, AFSCME Oregon

Youth Authority, AFSCME Oregon Association of Justice

Attorneys, SEIU, Association of Corrections Employees,

Criminal

Investigators

Association,

Association

of

Engineering Employees, Klamath Falls Airport Fire Fighters

Association.

A

UDIT

E

LEMENTS AND

M

ETHODOLOGY

Overall Methodology – Data from the Oregon State Payroll System (OSPS) DataMart and the Position

and Personnel DataBase (PPDB) will be used to identify employees who have used special leaves with

pay between July 1, 2001 and September 30, 2003. This data will be used in the review of each of the

elements listed below. In addition, data from July 1, 1999, through September 30, 2003, will be reviewed

to identify trends on employees’ use of leave with pay.

1. Element – Identify how agencies are using special leave with pay codes for

Administrative Leave (AD), Discretionary Leave (DL), Miscellaneous Paid Leave

(MPL), and any other leave codes not identified in the Oregon State Payroll

Application (OSPA) Operating manual.

HR Audit Program

Page 3 of 5

October 20, 2003

Element Risk Assessment* = 2 (Public Perception, Monetary)

Methodology – review agency documentation from personnel files and other written

documentation and/or timesheets for the selected records.

2. Element – Determine if state agencies are applying policy and/or collective bargaining

provisions appropriately when granting special leave with pay.

Review agency

specific leave policies adopted under HRSD State Policy 60.000.10(1)(c) Special

Leaves with Pay or HRSD State Policy 50.040.01 Employee Performance Recognition

Program, if applicable, to ensure consistency with state policy, OAR, and/or collective

bargaining agreement provisions.

Element Risk Assessment* = 2 (Public Perception, Monetary)

Methodology – review agency documentation from personnel files and other written

documentation and/or timesheets to determine what type of leave was approved and

the reason leave with pay was granted or used, and to verify the leave with pay

granted or used is within the guidelines of state policy, OAR and/or collective

bargaining agreement provisions.

3. Element – Ensure the agency’s processes for granting special leaves with pay are

documented as referenced in HRSD State Policy 60.000.10 Special Leaves with Pay;

HRSD State Policy 50.040.01 Employee Performance Recognition Program; HRSD

State Policy 70.000.05 Management Service Dismissal/Removal; HRSD State Policy

50.000.01 Drug Free Workplace; OAR 105-050-0003 Alcohol and Controlled

Substance Testing of Employees Having Commercial Drivers License; collective

bargaining agreements (CBA’s); and/or certified agency policies administered under

provisions of HRSD State Policy 60.000.10 and approved by authorized personnel

which may include the appointing authority.

Element Risk Assessment* = 3 (Public Perception)

Methodology – examine employee files, written documentation, and/or timesheets to

ensure special leave with pay is documented and has the appropriate approvals.

S

YSTEM

D

ATA

S

OURCES

9

Report produced from data on the OSPS DataMart and PPDB. For each agency, it will include the

following data fields:

−

Agency Number

−

Employee Classification Title

−

RDC Code

−

Employee Classification Number

−

Employee Name

−

Employee Representation Code

−

Authorization Number

−

Employee FLSA Eligible for Overtime

−

Position Number

−

Employee Recognized Service Date

−

Position Classification Title

−

PPDB Codes: 628 and 629

−

Position Classification Number

−

All Payroll Leave Codes other than

−

Position Representation Code

AT, CH, CTL, GL, HL, HO, LE, LF, LG, LM,

−

Position FLSA Eligible for Overtime

LO, LP, LS, LST, LU, LV, LX, PB, RCL, RP

SL, ST, VA

HR Audit Program

Page 4 of 5

October 20, 2003

HR Audit Program

Page 5 of 5

October 20, 2003

*E

LEMENT

R

ISK

A

SSESSMENT

(ERA)

E

LEMENT

R

ISK

A

SSESSMENT

(ERA)

1

Potential for

significant

monetary impact resulting from penalties or legal action or loss of productivity.

There could also be the potential for a significant adverse impact on the health, welfare and/or safety of

those served, or the public’s perception of state government resulting from inappropriate expenditures

and/or poor stewardship of public funds.

Corrective actions assure compliance within

30 days

and

follow-up actions may include further analysis of the audit subject and/or agency human resource

management practice application.

2

Potential for

moderate

monetary impact resulting from penalties or legal action or loss of productivity.

There could also be the potential for a moderate adverse impact on the health, welfare and/or safety of

those served, or the public’s perception of state government resulting from inappropriate expenditures

and/or poor stewardship of public funds.

Corrective actions assure compliance within

90 days

and

follow-up actions may include further analysis of the audit subject and/or agency human resource

management practice application.

3

Potential for

relatively low

monetary impact resulting from penalties or legal action or loss of

productivity.

The practice does not constitute a best management practice and may cause minor

disruptions and inconveniences to others or the workflow.

Corrective actions are in the form of

recommendations for future practices

or for agency to receive training in the human resource

management area where deficiency is observed and may include further analysis of the audit subject

and/or agency human resource management practice application.

For more information on Element Risk Assessments, please go to the HR Audit Program webpage

at:

www.hr.das.state.or.us/hrsd/audit

.

You can view the Corrective Action Plan and Follow-up

Procedures Guidelines under “Program Documents.”