HomeMy WebLinkAbout2008-12-19 MinutesMinutes of the December 19, 2008 Audit Committee Meeting
The following audit committee members were present:
Bill Golbuff, Chairman
Tony Uth, Jr.
Alan Bryant
Bobby Ferrell, Alderman
The following City staff was present:
Paul A. Becker, Finance Director
Marsha Hertweck, Accounting Director
Missy Leflar, Human Resources Manager
Vicki Deaton, Internal Auditor
1) The minutes from the September 4, 2008 audit committee meeting were approved by
the four audit committee members present.
2) Bill Golbuff is rotating off the audit committee after 6 years of service. Bill was
thanked for his hard work on behalf of the citizens of Fayetteville. Bill's position on the
audit committee will be filled by Judy Jacobs. Judy was interviewed and recommended
by the nominating committee and approved by the City Council on December 16, 2008.
3) At the last audit committee meeting, members of the committee asked if all
terminating employees go through an exit interview process. The Internal Auditor was
asked to make some inquiries to Human Resources (HR) and try to determine current exit
interview procedures. An Exit Interview Special Project memo was provided to the audit
committee on October 1, 2008, which communicated what was found concerning current
exit interview procedures and uses, and whether the procedures are functioning as
intended.
The committee asked if a representative from HR would attend this audit committee
meeting to speak about both new employee orientation and the exit process for
terminating employees. Missy Leflar, HR Manager, discussed these procedures with the
committee.
New Employee Orientation
Missy said that new employees report to HR on their first day of employment. They
complete various employment documents and are given information concerning
employee benefits offered by the City. All recently hired new employees attend HR's
new employee orientation meeting. She told the committee that there are on average
about 10 new hires each month who attend new employee orientation. The meetings are
held every Tuesday afternoon after pay day, so every 2 weeks lasting 3 to 3 %2 hours.
Missy provided a handout of the power point presentation that is used for the orientation.
Various topics, such as organizational structure, standards of conduct, code of ethics,
hours of work, kinds of leave, compensation, discrimination, harassment, safety, and
employee benefits are covered. Employees have one month after hire to apply for most
employee benefits and nearly all employees sign up for insurance at the new employee
orientation meeting. Missy also told the committee about a new employee
communication initiative they are working on with Stephens Insurance, LLC, the City's
benefits consulting and insurance broker. They are developing an internet website for
employees that would have information related to employee benefits, the wellness
program, and the City's pay plan. HR is also looking into offering some type of
additional new employee training after about 6 months of employment. They believe this
might benefit new employees because they receive so much information at the beginning
and really are not able to process it all.
Exit Interview Process
Missy provided a copy of the Exit Interview Survey Form which HR asks the voluntarily
terminating employees to complete. She explained that this form has an important legal
purpose. The employee is asked their reason for terminating. This information, written
in the employee's own words, can be useful evidence in the event an employee were to
later make a legal claim that they left their employment for a different reason other than
the one they gave the City at the time they left. She also showed the committee a copy of
the exit interview checklist. This form is largely unnecessary now because the items on
the checklist are addressed or completed in other ways. The form is being revised by HR.
HR does not prepare a formal written report from exit interview responses. According to
Missy, the vast majority of comments are general items which are commonly known.
The HR Manager will verbally share information in the rare event that something appears
which is not already commonly stated by existing employees and/or is a potentially time
sensitive matter.
Missy explained that it is the responsibility of each division to schedule or remind their
voluntarily terminating employees to visit HR for an exit interview. She did not realize
that there were flaws in this process until the Internal Auditor performed a test of the exit
interview documentation and found that many voluntarily terminating employees have
not completed the forms. Missy has sent out reminder memos and has talked to her staff
about other actions that could be taken to increase compliance. The committee suggested
speaking individually with offending supervisors and asking for their cooperation in
facilitating exit interviews. Missy will also speak with her staff about linking the exit
interview to insurance and benefit discussions with departing employees.
There was discussion about how City property is collected from terminating employees.
Missy explained that this happens at the divisional level. There was agreement by HR
and the committee that having an assigned employee responsible for this in each division
with some kind of documentation would be a good practice. The Internal Auditor
explained the procedures in place to ensure the disabling of any purchasing cards held by
terminating employees. Also, the Internal Audit and Purchasing divisions are working on
Uniform and Protective Wear recordkeeping best practices.
Other HR Issues
Missy was questioned about employee turnover. She said she thought that voluntary
turnover is currently less than 10%, but involuntary terminations increased in the last year
due to changes in the City's discipline policy. As Missy explained, the disciplinary
action policy is now one based on letting the punishment fit the crime, rather than a
progressive disciplinary plan.
Missy was also questioned about employee performance evaluation. She explained that
the evaluation process was revised prior to 2008 appraisals and all evaluating supervisors
were trained in the completion of the performance review forms. Missy briefly explained
that the review forms address individual job performance, individual behaviors and
development, and City expectations. She was asked whether these documents were
subject to the Freedom of Information Act. She explained that typically performance
reviews are not assessable to the public.
For 2009, HR plans to work on the following projects: scanning of personnel files into
document management, developing and enhancing employee training, updating HR
policies and procedures, and the wellness program.
4) Upcoming Items
The next audit committee meeting will be scheduled for the month of February, 2009.
The committee expressed interest in having a presentation at that meeting of the new
streamlined sales tax procedures implemented by the state. They would like information
on how streamlined sales tax works, its effects on the City, etc... There was also mention
of having the City's investment advisor attend a future meeting.
BKD will be at the City for on site audit fieldwork beginning the end of March through
April, 2009.