FCA-2013-4410

The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards. Specifically, the Office of State Personnel verbally approved an exception to its overtime pay policy but did not document the terms of the exceptions. We also found inadequate controls and reviews within the Department of Health and Human Services' manual processing of overtime pay that led to overpayments and other leave and payroll errors. Both agencies agreed with our findings and recommendations and plan to take corrective action. Details about each item are provided in the Audit Findings and Responses section of the report.