The University of Montana (All Campuses) : Report to the Legislature : Financial Related Audit for the Two Fiscal Years Ended ... 2002

Cover The University of Montana (All Campuses) : Report to the Legislature : Financial Related Audit for the Two Fiscal Years Ended ... 2002
The University of Montana (All Campuses) : Report to the Legislature : Financial Related Audit for the Two Fiscal Years Ended ... 2002
Montana. Legislature. Legislative Audit Division
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Pages Findings and Recommendations Accounting for Compensatory Time UofM-Missoula personnel did not implement procedures to ensure compliance with university compensatory time (comp time) policies and procedures, as recommended in the prior audit report. In the last audit, we noted one department did not report comp time earned and used on time cards or the payroll system. During this audit, we reviewed six departments that did not report any comp time during fiscal year 2000-01 and found
... that three academic departments had employee comp time that was not properly recorded on time cards and/or entered into the payroll system.
University procedures require comp time be recorded on the timesheets and entered into the human resource system. These policies require employees who are eligible for overtime earn comp time at time and a half. Employees who are not eligible for overtime earn comp time hour for hour. These policies are available on a university Internet site and human resources provides guidance to personnel regarding payroll reporting.


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