Time and Attendance Review
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Transcript of Time and Attendance Review
Time and Attendance Review
February 2010
Contents
Synopsis
Key departments of the Integrated business
Current procedures-Overview
Comments on current procedures
Key Audit findings-Issues arising during the audit process
Key Audit findings (Plane Handling and Aviance)
Recommendation Introduction to the TAC Sheet Central Payroll Function Access database Aviance
Conclusion
Synopsis
Total salary costs £48 million Time and attendance represents a significant cost to Plane Handling Limited The operations of Plane Handling have recently been merged with certain business
units previously operated by Aviance (following the acquisition of Plane Handling by Dnata from Go Ahead Group) resulting an increase of headcount from 800 to 1600
An audit has been performed firstly to review, assess and evaluate the current procedures of Plane Handling and Aviance departments taken over.
Secondly to design new procedures which would ensure that time and attendance is recorded accurately for the enlarged organisation
Key departments of the Integrated business
Cargo B549 Southpoint Cargopoint/West Point Manchester Radius Park
Ground Handling Ramp
Ramp (Plane Handling) Ramp (Aviance)
Customer Services (Terminal 3 and 4) Operations and Baggage Transport Heathrow T3 Freight
Ground Handling
Ground Handling
Ramp Terminal 3(Including Aviance Ramp)
Customer Services(Terminal 3 and Terminal 4)(Previously operated by Aviance)
Operations & baggage (previously operated by Aviance)
Cargo
Cargo
B549 Southpoint ManchesterTransportCargopoint
T3 Freight
(Previously operated
by Aviance)
Radius Park
Current procedures-Overview
Time is planned in Roster by the duty Managers in consultation with the business Managers
Shift Managers maintain a daily or Weekly sign-in sheet to record all
exceptions on daily basis and pass it on to the administrators for processing into the payroll system. The duty managers also
update the Roster at the same time
The administrators post the time into payroll system on daily basis using the daily sheets or weekly sheets
maintained by the duty managers
The Operation/terminal Mangers authorise time by forwarding the email
sent to them by the Shift managers
Comments on current procedures
Plane Handling Overall the system is “re-active” and not “pro-active” No proper reconciliation maintained from sign-in sheets to the payroll database Poor Culture No verification done by the Operation Managers at the authorisation stage Review is not performed at different level The sign in sheet are not always signed by the duty managers furthermore time is posted to payroll for which there is no corresponding entry
in the sign-in sheet The managers man-hour analysis do not agree to the payroll database It should also be noted that there are few weaknesses in the Access database program which need to be considered
The system does not record the time and date, this in turn could mean that anyone could post a non-genuine time in the system (Possible fraud)
The central payroll function at Radius Park is also bit disorganised with no clearly defined responsibilities
Aviance Similar In addition to above also noted the following
Disorganised Lack of clearly defined responsibilities within the department Certain tasks duplicated which in turn means that there is a a surplus admin staff/capacity
Key Audit Findings-Issues Arising during the audit process
It has been not been an easy process to audit the departments due to lack of supporting information available
Furthermore there has been difficulty in reconciling information provided to me by the departments due to missing information
The process was far more challenging with Aviance due to the following Incorrect dates on scorecard spreadsheet Duplication of tasks Sign-in process almost absent Fairly disorganised Documents not signed off consistently It was very time consuming to substantiate a recondition difference
Key Audit Findings-Plane Handling
Hours per Managers Direct labour analysis
Hours recorded in Payroll database
Difference Financial Impact£
B549 7,031 7,589 558 8,370
Southpoint 3,550 4.042 492 7,380
Cargopoint 14,394 15,408 1,015 15,225
Transport* 10,374 11,867 1,493 22,395
Ramp Outstanding Outstanding Outstanding OutstandingChasing Stewart Salmon
Radius Park Outstanding Outstanding Outstanding Outstanding
Total 53,370
Transport Directly labour figures have been apportioned to adjust the weekly figures to monthly figures
Key Audit Findings-Plane Handling (formerly Aviance)
Hours per Managers Direct labour analysis
Hours recorded in Payroll database
Difference Financial Impact£
Customer Services T3 Outstanding Outstanding Outstanding Outstanding
Customer ServicesT4
Outstanding Outstanding Outstanding Outstanding
RAMP & T3 Spur(4 months review)
27,197 29,360 2,163 32,445
Baggage(4 months review)
1,502 1,594 92 1,380
Total 33,825
Recommendations
Introduction of the “TAC” Sheet
Central Payroll function at Radius Park
Review of Access Database
Review of Surplus administrators at Aviance
Introduction tothe “TAC” Sheet
It is proposed that with effect from 1 March 2010, all departments of the integrated business should use a new template for recording time called the “TAC SHEET” I.e. “Time and Attendance Control sheet" (See appendix 1,2 and 3)
Key features of the “TAC Sheet” It has a good audit trial Signed by Supervisors and Managers Declaration Organised in 52 weeks Review at different levels
Standard procedure followed by all the departments Reliable More accurate-This will not allow unauthorised time to be recorded in the system Efficient-This will release time from administrators currently performing certain task
which are adding no value to the business and are being done just because historically they have been done
“I confirm that I have reviewed the monthly (time and Attendance) and agreed it to the payroll database “
Introduction to the “TAC” Sheet
The template should be signed on weekly basis by the duty/shift Managers At the end of each month the weekly reports should be reviewed by the Operations
managers Managers review needs to be more “pro-active” i.e. Ensure that all weeks of the month have been signed off by the duty
managers Manager should you also make sure that monthly payroll figure agree to the
control sheet before authorising the time The departments would be audited on weekly basis for the month of March to
ensure that departments understand the new procedures and also to confirm that the departments are complying with the new procedures
Central Payroll Function
More defined responsibilities Introduction of Standard procedures Checklist Better organisation Reconciliation spreadsheet Revised timetable
Access database
The current payroll database system does not provide the time and date of when the hours have been entered into the system, this could mean that additional overtime hours could be posted at a later stage with no audit trail, this in turn could mean that fraudulent time could be entered
It is proposed that we modify the database to record the name of the person along with the date and time entering man-hours into the system
This will prevent any anyone from entering fraudulent time
Aviance
Currently some of the tasks are being duplicated at Aviance
There will be surplus administrators-As the new procedures have been designed to ensure MAX efficiency
Conclusion
These measures will have quantum Impact on the Integrity and flow of Information for all the departments and the Time and Attendance costs for Plane handling Limited going forward
However help needed from Departments
Team effort !