Duplicate Payments Audit

Duplicate Payments Audit- January 2014
Date: January 24, 2014

Performed by: Operations Auditors Susan Ewing and Tom Miller and Staff Accountant Kevin Greison.

Findings: The Audit staff and Accounting department reviewed 14 potential duplicate payment reports for the month of January. Of those, three exceptions were determined.

Exceptions:

1. For the Calvin Parks account, a duplicate payment for attorney fees in the amount of $1,418 was paid on 12/28/13.

Management’s Response: Team member was found in the break room and dragged behind building to be pistol-whipped for several days. After initial disciplining, Team Member was given a light vegetable broth and wounds were treated. Team Member’s fingers were then repeatedly slammed in car door while being told after each slamming, “Ok, last one”.  Finished the week with more beatings (dealer’s choice), locked Team Member in nearest storage closet/hot-box over the weekend. On Monday clothing and shoes were returned to Team Member after which Management reviewed the policies and procedures of the department and stressed importance of never making mistakes ever. Team Member agreed to use vacation time to make up for lost productivity during the audit review.

2. For Stewart Metals, a duplicate payment in the amount of $47.34 was made to the Henderson County Tax Assessor on 12/29/13.

Management’s Response: Manager confronted Team Member about duplicate payment. Team Member denied having made the error. Team Member was taken to a nearby warehouse and tied to a metal chair. Administered dosage of sodium penathol to encourage rapport. Questioned Team Member again about duplicate payment while initiating trust-building/water-boarding sessions.  Team Member quickly admitted fault in making duplicate entry. Continued water-boarding to encourage Team Member to be more careful in the future (and used the opportunity to train new intern on proper water-boarding technique). Released Team Member back into the drone cubicles.

 3. For the Millsap account, a duplicate expenses payment in the amount of $925.60 was made to Fields Mill, LLC on 1/21/14. Payment was authorized by department manager.

Management’s Response:  This looked to be an honest mistake.