Audit Unlocked

Have YOU committed timecard fraud?

by Tina Maier, Associate Director University Audit

Since University Audit has seen an increase in cases of timecard fraud, we’d like to share some fraud scenarios based on true cases that occurred here at UCF and offer suggestions to keep you on the straight and narrow.

It is FRAUD when you:

• Take a vacation but fail but to report the Leave on your timesheet or on your Leave and Pay Exception Report (LAPER). The employee(s) indicated that they forgot to fill out their LAPER, several times.
• Leave early from work and don’t reflect this on your timesheet. Some employee(s) said they didn’t take their two 15-minute breaks so they can leave early in the afternoon.
• Don’t report or make corrections for less hours worked or more Leave taken than what you reported on your timesheet or LAPER, which was submitted early for payroll processing. Employee(s) indicated that they forgot, and their supervisor didn’t say anything.
• Take a longer lunch than what you reflected on your timesheet. The employee(s) thought this was okay since others sometimes do the same thing.
• Work less than 40 hours per week when you are a salaried employee and did not take Leave or obtain supervisory approval for use of flextime.
• Attend a university course or do coursework during your work hours.
• Did not make up or take Leave for non-incidental time you spent on your personal matters or visiting friends on campus during your work hours.
• Make an unauthorized adjustment in PeopleSoft to your Leave balance or co-worker’s Leave balance.
• Overlook or allow your employees to do any of the above.

What happened to these employees?

In most cases, the employees’ Leave balance was adjusted, or the employee was required to pay back money if they did not have enough accrued Leave to cover the adjustment. Some employees also received an official reprimand and or were required to start using timeclocks and some were terminated.

Follow these simple rules and you are good to go!

1. Always record the actual hours you worked for each day on your timesheet.
2. Ask you supervisor in advance if you may use flextime.
3. Always record on your timesheet or LAPER any Leave used.
4. Don’t assume you can work the same hours as others. Ask your supervisor first.
5. Absent an internal departmental process, send an email to your supervisor requesting the use of Leave and copy your payroll processor.
6. Supervisors develop and disseminate departmental procedures on expected work hours and use of Leave or flextime for all employee classifications (faculty, A&P, USPS, OPS). Update and disseminate procedures regularly. Procedures should include follow up on actual hours worked or Leave taken for hours reported and submitted early for payroll processing.

When in doubt, ask about.

Check with your supervisor, Human Resources, or your friendly internal auditor if you are not sure how to record your work hours or when to take Leave.