AUDIT PLAN
3 pages
English
Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres
3 pages
English
Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

Description

AUDIT PLAN Classification Audit – Trades & Craft Study – Group One AUDIT PURPOSE AND SCOPE The purpose of this audit is to review agencies’ allocations to the new classifications available in group one of the Trades and Craft Classification Study. The audit will also include a review of the Fair Labor Standards Act (FLSA) status and service type designations for each position selected for review. REFERENCES ORS 240.195; 240.200; 240.205; 240.210; 240.212; and 243.650 define the categories of state service. ORS 240.215 discusses the responsibilities of the Human Resource Services Division and agencies relative to maintaining and using a statewide classification plan. This ORS also provides the authority for the HR Audit Program to perform post-audit reviews of agencies’ allocations to classifications. HRSD State Policy 30.000.01 Position Management states in relevant part: “State agencies shall manage work assignments within the budgeted position classification levels. Accordingly, an appointing authority shall: • (1)(a) Develop and maintain a complete and up-to-date position description for each position which accurately describes the duties, authorities and responsibilities assigned by management; (b) Allocate each position to the available class that best depicts the assigned duties, authorities and responsibilities and maintain written documentation of allocation decision rationale; (c) Determine and maintain accurate ...

Sujets

Informations

Publié par
Nombre de lectures 30
Langue English

Extrait


AUDIT PLAN
Classification Audit – Trades & Craft Study – Group One


AUDIT PURPOSE AND SCOPE

The purpose of this audit is to review agencies’ allocations to the new classifications available in group
one of the Trades and Craft Classification Study. The audit will also include a review of the Fair Labor
Standards Act (FLSA) status and service type designations for each position selected for review.

REFERENCES

ORS 240.195; 240.200; 240.205; 240.210; 240.212; and 243.650 define the categories of state service.
ORS 240.215 discusses the responsibilities of the Human Resource Services Division and agencies
relative to maintaining and using a statewide classification plan. This ORS also provides the authority for
the HR Audit Program to perform post-audit reviews of agencies’ allocations to classifications.

HRSD State Policy 30.000.01 Position Management states in relevant part: “State agencies shall
manage work assignments within the budgeted position classification levels. Accordingly, an appointing
authority shall:

• (1)(a) Develop and maintain a complete and up-to-date position description for each position which
accurately describes the duties, authorities and responsibilities assigned by management; (b)
Allocate each position to the available class that best depicts the assigned duties, authorities and
responsibilities and maintain written documentation of allocation decision rationale; (c) Determine
and maintain accurate statutory assignment or representation identifications of each position to
include……”
• (2)(a) specifies the elements of the required written documentation.
• (2)(b) provides clarification on the term “principal assistant” cited in the definition for unclassified
positions under ORS 240.205(4).

HRSD State Policy 20.005.20 Fair Labor Standards Act states in relevant part: "The state, as a single
employer, shall comply with provisions of the Fair Labor Standards Act (FLSA) and adopt by reference
the Bureau of Labor and Industries Handbook on Oregon Wage and Hour Laws. Accordingly: (1)(a) The
appointing authority shall determine the status of each employee, either exempt or non-exempt from the
Act, using FLSA guidelines, and keep accurate records of FLSA status……”

AUDIT ELEMENTS AND METHODOLOGY

Overall Methodology – The Human Resource Services Division, Classification Section will provide the
HR Audit staff with a list of all positions allocated to classifications available in group one of the Trades
and Craft Classification Study. A random sample of positions subject to review will be pulled for each
agency. The overall audit sample will represent at least ten percent of each agency’s allocations.
Individual agency samples will include at least one allocation in each level of each class series. A copy
of the current position description and the written justification for the allocation decision will be requested
from the subject agency for each position included in the review.

1. Element – Ensure each position is allocated to the appropriate classification.

Element Risk Assessment* = 1

Methodology – examine each position description provided by the agency for the selected
position(s). Check to ensure that the classification selected by the agency appropriately
represents the duties, authorities and responsibilities assigned in the position description.


*See page 3 for ERA definitions Page 1 of 3 February 1, 2005 9

2. Element – Ensure each position is designated appropriately under the Fair Labor Standards Act
(FLSA).

Element Risk Assessment* = 1

Methodology - examine each position description provided by the agency for the selected
position(s). Check to ensure that the position duties, authorities and responsibilities meet the
definition for the FLSA designation of exempt or non-exempt assigned to the position on the
position description and in the Position and Personnel DataBase (PPDB).

3. Element – Ensure each position is designated to the appropriate category of State service.

Element Risk Assessment* = 1

Methodology - examine each position descriptid
position(s). Check to ensure that the position duties, authorities and responsibilities meet the
definition for the type of service assigned to the position and/or employee on the position
description and in the Position and Personnel DataBase (PPDB).

4. Element – Ensure each position description is current and complete.

Element Risk Assessment* = 3

Methodology - examine each position description provided by the agency for the selected
position(s). Check to ensure the position description is current and includes the required
information in each of the sections. The position description must be signed and dated by the
appointing authority at a minimum.

5. Element – Ensure written documentation includes the required components.

Element Risk Assessment* = 3

Methodology - examine documentation provided by the agency for the selected position(s).
Check to ensure the documentation includes 1) an accurate, current written position description;
2) an up-to-date organization chart; and 3) a clear narrative justification for the allocation based
on relevant classification specifications.

SYSTEM DATA SOURCES

A report will be produced using data in the Classification Allocation database. This database
contains each position allocated to a classification in group one of the Trades and Craft Classification
Study and relevant data from the Position and Personnel DataBase (PPDB) for each position. The
report will include the following data fields:

− Agency number − Allocation Classification Title
− Employee name − Position FLSA Designation
− Authorization Number − Employee FL
− Position number − Position Overtime Eligibility
− Current Position Classification Number − Employee Overtime Eligibility
− ication Title − Position Service Type
− Allocation Classification Number − Employee Service Type

*See page 3 for ERA definitions Page 2 of 3 February 1, 2005
ELEMENT RISK ASSESSMENT (ERA)
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
1 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.
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
2 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
audit subject and/or agency human resource management practice application.
Potential for relatively low or no 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
3 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 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:
http://www.oregon.gov/DAS/HR/audit.shtml. You can view the Corrective Action Plan and Follow-up
Procedures Guidelines under “Program Documents.”
*See page 3 for ERA definitions Page 3 of 3 February 1, 2005

  • Univers Univers
  • Ebooks Ebooks
  • Livres audio Livres audio
  • Presse Presse
  • Podcasts Podcasts
  • BD BD
  • Documents Documents