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Oracle Time and Labor - February 2025

Oracle Time and Labor
Released: February 2025
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Download the Full Report here

​We undertook this audit of the city's OTL (Oracle Time and Labor) module implementation because our previous timekeeping and payroll audits identified risks including misapplication of work rules, unapproved extra time, incorrect handling of compensatory time and overtime, and miscalculated shift differentials. This audit assesses whether those risks are addressed with the implementation of the new module and whether any new risks were introduced during the implementation. We issued an interim memorandum to the members of the Executive Steering Committee on February 3, 2022, to communicate our preliminary findings; the status of recommendations made in that memorandum are incorporated in this report. Implementation of the OTL module should mitigate previously identified risks, however, exceptions built into the system will make it difficult for some departments to track time accurately and ensure compliance with the FLSA (Fair Labor Standards Act). The Audit Committee has reviewed this report and is releasing it in accordance with Article 2, Chapter 6 of the City Charter. We sent an initial draft report to the chief operating officer on December 12, 2024, and received feedback on January 16, 2025. We appreciate the opportunity to provide feedback on the Oracle Time and Labor module implementation and would like to thank the project team for their courtesy and cooperation with our review. Our team lead for this project was Duane Braithwaite.
We found:
  • Timekeeping And Payroll Are in One System With the implementation of the OTL module, the city no longer uses the Kronos' time and attendance software. Using one application for time capture and employee compensation eliminated the need to move employees' time between the Kronos and Oracle systems and the need for staff to ensure that the data matched. With the implementation of OTL, the Department of Human Resources developed new policies or procedural updates to address issues such as inconsistent documentation of changes and leave requests, timely entry of employees' hours, and holiday pay entries. Overall, the implementation of the OTL module should improve the city's timekeeping and payroll processes. OTL Module Controls Address Previously Identified Risks The
  • OTL module’s automated rules should mitigate several risks we identified in previous audits, such as incorrectly applied work rules, unapproved extra time, incorrectly calculated overtime and/or shift differentials, and inconsistent documentation. Exhibit 1 identifies Findings Summary of Findings 4 those risks and how the system will address those risks. Although the module addresses some risks, exceptions built into the system reduce its overall usefulness.