Tuesday, June 18, 2024
Hawai'i Free Press

Current Articles | Archives

Saturday, February 9, 2013
Audit: UH Skips 'Annual' Employee Evaluations for 15 Years
By Selected News Articles @ 5:58 PM :: 4359 Views

To the University of Hawai‘i Board of Regents and University of Hawai‘i at Mānoa Vice Chancellor for Administration, Finance and Operations

From Glenn Shizumura, Director, Office of Internal Audit April 24, 2012 (Released by UH February, 2013)

This report supplements a June 2011 report prepared by the Office of Internal Audit (Internal Audit) assessing the Office of Facilities and Grounds (OFG) implementation of recommendations contained in an Accuity LLP (Accuity) agreed-upon procedures report dated October 12, 2009. Internal Audit’s June 2011 report concluded that 50% of Accuity’s recommendations were implemented. However, pursuant to correspondence dated October 18, 2011 and a presentation at the October 26, 2011 Board of Regents’ Committee on University Audits (Audit Committee) meeting, OFG personnel stated that all recommendations were implemented. Accordingly, this report evaluates this statement regarding OFG’s management and controls with respect to inventory. This report also addresses OFG’s management and monitoring of financial operations, in addition to certain human resource matters, such as employee monitoring and work performance evaluation.

This report is organized to provide historical information on OFG reports issued in previous years and the status of recommendations noted in those reports, discussion of the timing of Internal Audit’s current year work, and related findings, observations and conclusions. The significant findings and observations by audit area are summarized below:

1. Inventory

a. Improperly valued – lacked documentation supporting the valuation for inventory items selected for testing.

b. Control deficiency regarding inventory existence – unable to provide work orders and invoices supporting the change in inventory quantities between the date of OFG’s physical inventory counts (September 30, 2011) and Internal Audit’s inventory counts (December 9, 2011).

c. Potential obsolescence – lacked analysis and evidence supporting inventory usage, turnover and optimum quantities.

2. Financial Reporting

a. Lack of periodic analysis of OFG’s department wide financial information to verify accuracy and completeness – evidenced by the five (5) plus months of preparation time to provide Statements of Revenues and Expenses for the years ended June 30, 2011 and 2010 and the reasonableness of OFG’s responses resulting from Internal Audit’s inquiries.

b. Monthly expenditure reports not reconciled to annual report – evidenced by OFG’s inability to reconcile monthly expenditure reports to the Statements of Revenues and Expenses. OFG was also unable to provide documentation supporting their assertion of monthly expenditure report review by OFG’s Budget Committee.

3. Human Resources

a. Unapproved organization structure - operating structure does not conform to the University of Hawai'i at Manoa Chancellor approved organization chart dated July 1, 2011.

b. Lack of written expectations- the OFG Assistant Vice Chancellor's annual overall OFG expectations are not written. Accordingly, these .annual expectations cannot be. communicated to all employees and evaluating employees against these expectations are not possible.

c. Annual performance evaluations not prepared - extremely poor performance in the preparation and communication of annual evaluations for Civil Service employees. The most recent annual evaluation for certain employees date back to 1998.

d. Lack of objective monitoring of employee work productivity - monitoring of employee work productivity is primarily subjective. Internal Audit was informed that employees cannot be required to prepare timesheets.

Internal Audit will review and report on OFG's project management and procurement processes in a separate report planned for fiscal 2013.

Read … FULL TEXT OF AUDIT REPORT

SA: UH faulted over inventory control--An official challenges an April 2012 audit critical of the Manoa facilities office

Links

TEXT "follow HawaiiFreePress" to 40404

Register to Vote

2aHawaii

Aloha Pregnancy Care Center

AntiPlanner

Antonio Gramsci Reading List

A Place for Women in Waipio

Ballotpedia Hawaii

Broken Trust

Build More Hawaiian Homes Working Group

Christian Homeschoolers of Hawaii

Cliff Slater's Second Opinion

DVids Hawaii

FIRE

Fix Oahu!

Frontline: The Fixers

Genetic Literacy Project

Grassroot Institute

Habele.org

Hawaii Aquarium Fish Report

Hawaii Aviation Preservation Society

Hawaii Catholic TV

Hawaii Christian Coalition

Hawaii Cigar Association

Hawaii ConCon Info

Hawaii Debt Clock

Hawaii Defense Foundation

Hawaii Family Forum

Hawaii Farmers and Ranchers United

Hawaii Farmer's Daughter

Hawaii Federation of Republican Women

Hawaii History Blog

Hawaii Jihadi Trial

Hawaii Legal News

Hawaii Legal Short-Term Rental Alliance

Hawaii Matters

Hawaii Military History

Hawaii's Partnership for Appropriate & Compassionate Care

Hawaii Public Charter School Network

Hawaii Rifle Association

Hawaii Shippers Council

Hawaii Together

HiFiCo

Hiram Fong Papers

Homeschool Legal Defense Hawaii

Honolulu Navy League

Honolulu Traffic

House Minority Blog

Imua TMT

Inouye-Kwock, NYT 1992

Inside the Nature Conservancy

Inverse Condemnation

July 4 in Hawaii

Land and Power in Hawaii

Lessons in Firearm Education

Lingle Years

Managed Care Matters -- Hawaii

MentalIllnessPolicy.org

Missile Defense Advocacy

MIS Veterans Hawaii

NAMI Hawaii

Natatorium.org

National Parents Org Hawaii

NFIB Hawaii News

NRA-ILA Hawaii

Obookiah

OHA Lies

Opt Out Today

Patients Rights Council Hawaii

Practical Policy Institute of Hawaii

Pritchett Cartoons

Pro-GMO Hawaii

RailRipoff.com

Rental by Owner Awareness Assn

Research Institute for Hawaii USA

Rick Hamada Show

RJ Rummel

School Choice in Hawaii

SenatorFong.com

Talking Tax

Tax Foundation of Hawaii

The Real Hanabusa

Time Out Honolulu

Trustee Akina KWO Columns

Waagey.org

West Maui Taxpayers Association

What Natalie Thinks

Whole Life Hawaii