McHenry Co. (ECWd) -
If you are new to our Time Card Tuesday series we urge you to catch up by first reading part 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, and 11. As pointed out in our last article, it is abundantly clear, whoever was managing payroll has some explaining to do.
This series brings us into the second payroll period for 2015 and as suspected, the time cards are filled with significant overtime and other errors that appear to have garnered significant extra pay. Date of this coverage is for 1/15/2015 to 1/28/2015.
One of the interesting issues with this payroll period is the fact the Payroll record reflects no vacation time being paid out yet the time cards record 16 hours of Vacation time. It appears the regular pay and vacation pay were lumped into one, thus vacation time used on time cards is not found on the payroll, possibly leaving vacation time on the books to be used......again.
The payroll reflects payment for 72 hours of regular time, however, even when including vacation time from the time cards to the regular pay column, it appears regular hours only totals 68 hours. That would indicate Ms. Miller was overpaid 4 hours if we were to believe the time cards. The regular pay math errors point to that pay being short by 45 minutes. That appears to result in her being overpaid 3 hours and 15 minutes of Regular Time, or $97.50 extra.
The real benefit to the pay comes on the Payroll figure for overtime, which reflects she was paid for 19.75 hrs of overtime. The time cards only total 11.75 hours of overtime before deducting the bad math found on the time cards. Math errors and no start and stop time entries point to 7 hours and 40 minutes of extra overtime. That leaves 4 hours and 5 minutes of actual overtime. This math error and payroll entry for actual pay equate to an extra $704.70 dollars in a paycheck. (Paid for 19.75 hrs with time card math and entries only pointing to 4.09 hrs)
The big question on this overtime pay is how on earth does a Payroll record reflect 19.75 hours of overtime being paid when the time cards are not even near that total, even with bad math? We understand all the time cards were approved by Bob Miller, the husband of the person named on these time cards.
Combining the extra regular time and overtime, it appears this pay cycle netted an extra $802.20 in extra income. Adding that to the running total from the prior article, $20,510.41, it looks like the new time card and payroll errors have netted a whopping $21,312.61.
While the McHenry County State's Attorney had these very time cards, we do not know if he ever evaluated them for the type of discrepancies we are seeing against the actual payroll record. As we have stated before, this matter is currently in the hands of the Appellate Prosecutor.
Stay tuned for next week's Time Card Tuesday series.