Internal and external audits have historically found high error rates in leave balance calculations on time and leave reports. Absent an automated system for time and leave reporting, it is very important for all employees to understand their responsibility in making sure for each month’s time record:
- the time is recorded correctly
- prior month balances are carried forward properly
- calculations of ending balance are done correctly
- leave without pay and impact on calculation of leave accruals are properly accounted for
- the proper leave accrual rate is applied
The employee preparing and/or reviewing the records and the supervisor signing the records should ensure correctness of this information and certify the time and leave reports timely.
Time and leave report trainings are provided on a regular basis through HRS Training & Development. Additional resources are being explored to provide greater means of ensuring accuracy in these records. Currently, policies related to time and leave reporting and employee responsibility may be found at BPPM 60.60, Time Report for Overtime-Eligible Employees, and BPPM 60.62, Leave Report for Overtime-Exempt Classified Employees.
For assistance in your time and leave reporting procedures, contact HRS (hrs.wsu.edu) or the Office of Internal Audit at ia.central@wsu.edu.
