All employees and managers are reminded to correctly complete overtime forms and transfer them to compensation units in a timely manner. Overtime forms should be processed in a timely manner in PeopleSoft under specific collective agreements. The terms of employment and related collective agreements require that duly authorized overtime be compensated by cash and/or equivalent leave. The results of the review of the additional hourly wage transactions and consultations with managers showed that, overall, the management framework applicable to the compensation function is appropriate and effective, with the exception of weaknesses in the exchange of information and documents necessary to ensure accurate and timely compensation. The overall organizational structure and roles and responsibilities of compensation staff are well defined, documented and communicated. The Organization provides compensated staff with the training, tools, resources and information needed to assist in the performance of their duties, and there are appropriate strategies and procedures to support the development and management of human resources in compensation. In this context, auditors found that the majority of leaders were following the recommendations of the leaders. The majority of executives interviewed confirmed that they would review all compensation leave entitlements for their employees in the middle and end of the fiscal year to ensure that workers who have accumulated compensatory leave balances take their leave before the end of the year to avoid payment. The audit showed that, although there are weaknesses in internal controls in the remuneration sector, the processing of wage transactions is generally carried out accurately and in accordance with legislation and the various authorities. The recruitment process needs to be improved to confirm the manager`s financial signing authority and the availability of finance funds prior to the publication of a letter of offer. One way to improve this situation would be to add a signature block to Form 1450 (or a separate new form) in which the head of the competency centre would have to sign, in accordance with FAA Section 32, that there is a sufficient unloaded balance in his budget to meet the financial obligations arising from the personnel measure. Currently, on the back of Section C Form 1450: “When signing this section, a manager certifies that there are funds available to obtain a position in the manner indicated on the form… ». The process could be strengthened by placing this statement on the front of the form just above the signature line.
As a result of the fieldwork for this review, management has established a board of directors, led by a MMD, to audit all staffing processes. While reducing the empowerment of individual managers, the Committee will ensure that resources are available at the corporate level. In addition, the human resources department, in collaboration with Finance, is in the process of implementing a new process that ensures that any manager who signs a letter of offer has a valid delegated financial signature authority. However, the executives interviewed also stated that they must have access to accurate and up-to-date information at all times in order to be more effective in managing and controlling their employees` compensation balance sheets.