McHenry Co. (ECWd) -
Today's coverage will disclose all of the Anna May Miller 2017 time cards in our possession. While payroll records reflect pay through May 17th, 2017, we were unable to get time cards later than April 29, 2017. When looking at the time cards, note that the entries circled in red have math issues as it relates to the actual start and stop times and entry totals. There were a couple that actually showed less time (.5 hrs) than there should have been and that fact was included in the totals.
Considering we are covering such an expansive period of time (16 time cards), we will share the errors for the entire period of time rather than be each day.
The 2017 payroll record reflects 104.13 hours in overtime totaling $4,685.85 in overtime pay based on a $30.00 an hour wage at the time and a half rate, which would be $45.00 an hour.
The 2017 time cards in our possession reflect 81 hrs recorded as overtime.
So before doing any math, the payroll appears to reflect 23.13 hours more overtime than what is found on the time cards. Keep in mind we do not have the last two weeks of time cards but even if we did, the payroll for that period only reflects 1 hour of overtime so there should be no significant change in the numbers.
Adding up the actual hours worked, we find the time cards reflect an extra 39.10 hours of overtime with .5 hrs being a very common pattern of extra time recorded. With time cards reflecting 81.00 hours, it appears the actual math points to approximately 41.90 hours of actual overtime owed (81 hrs minus 39.10 hrs of bad math = 41.90 hrs). We are saying approximately because there are a few hours that are red flags that can't be explained. Such as overtime of 3.25 hrs on a weekend or stop times that have two entries varying 15-45 minutes.
So comparing payroll to actual math figures, Anna May was paid for 104.13 hours ($4,685.85), in overtime even though the time card math only points to 41.90 hours of overtime, give or take possibly 3-4 of confusing entries on the time cards. That equates to approximately an extra $2,800.35 in four months and two weeks of 2017.
One payroll cycle worth pointing out is the pay period dated 1/12/2017 -1/25/2017. That pay cycle reflects 22.13 hrs of overtime paid, however, the time cards for that period only reflect 11.50 hrs in overtime before applying proper math. Proper math for that same period reflects overtime being padded by 5.08 hrs, with the total result of worked overtime being 6.42 hrs. We have no idea how 6.42 hours of overtime turned into 22.13 on the payroll. That is a difference of 15.71 hours, or approximately $706.95 extra for that one pay period.
Now for the most significant entries during this 2017 breakdown. During the 4/6/2017- 4/19/2017 pay period, Anna May was paid $2,760.00 for 92 hrs of vacation time. However, there are two problems with that payment, at a minimum. The first being that there was no vacation taken during that time according to the time cards. Secondly, the policy on vacation time is you use it or lose it (see page 11 of this pdf), meaning April 1, 2017, is the first day of the fiscal year. There is no way for a person to have 92 hrs of vacation time in the first 19 days of the year.
As if 92 hrs of vacation paid that was not yet earned is a head scratcher, the next pay period the same thing happens. Pay period of 4/20/2017 to 5/3/2017 she once again earns another $2,760.0 in vacation time, however, the applicable time cards in our possession make no reference of vacation being taken up through the 29th, of April 2017. Considering there were only three work days applicable for the missing time cards for this period, there is no way three days would equate to 92 hrs of vacation.
A prior detailed analysis on the vacation issue for those two pay periods found at this link points to these vacation payments being $4,833.60 more than what was earned during those few days.
With bad math overtime and vacation pay not yet earned, it appears the 2017 figures provided an extra $7,633.95.
This brings the running total of bad math pay and unearned pay to $10,575.31 which spans 9 pay cycles in 2013 and 10 pay cycles in 2017. For those wondering, that averages about $556.00 extra every pay period.
Why none of this was caught by the bookkeeper or auditors is a mystery. Time will tell if these time cards ever become a key part of the States' criminal investigation. We know they have them, but that is all we know.