Audit finds thousands of timesheet errors at High Desert State Prison; auditors urge training, system controls

Marty Schaffer, audit manager for the Executive Branch Audit Committee, told the committee July 9 that auditors reviewed over 11,000 timesheets covering 19 pay periods at High Desert State Prison and identified more than 5,000 errors resulting in both underpayments and overpayments. "We reviewed over 11,000 timesheets covering 19 pay periods in fiscal year 2026. Over 5,000 errors were identified, resulting in both underpayments and overpayments on paychecks," Schaffer said.

Schaffer said the errors commonly stemmed from poorly documented timesheets, missing or indiscernible shift times and inconsistent application of pay codes. Auditors flagged more than 800 instances where overtime coding conflicted with timesheet documentation and found pervasive confusion about whether leave time counts toward shift‑differential eligibility. He recommended five operational changes for timesheet coding and five changes to address vague collective‑bargaining (CBA) provisions, including clarifying muster‑pay eligibility, defining shift‑differential criteria by hours worked, improving holiday‑pay rules and setting limits on hours worked in a pay period.

James Renda, director of the Nevada Department of Corrections, said the department has taken several corrective steps: supervisors received additional training; payroll codes were reduced from over 100 to roughly 30; pay clerks were added at facilities; and internal payroll audits are being conducted at sites beyond High Desert. "We narrowed it down to 30 now, and trained," Renda said, adding that the department is pursuing budget enhancements to create a two‑person statewide payroll‑audit team to provide ongoing oversight.

Auditors and committee members discussed whether automation in the state's CoreNV human‑resources system could prevent many errors. Craig Stevenson, presenting audit findings, recommended building controls into the HR module so muster pay could be capped (for example, at 45 minutes per day) and shift assignments could determine differential eligibility. "If you could add into the new HR module a method of capping muster pay at 45 minutes per day, that would be phenomenal," Stevenson said. He cautioned that the committee and agencies should not assume existing HR training or configuration fully resolves the issues and encouraged coordination with DHRM and CoreNV implementers.

The audit includes recommendations for: enforcing timesheet‑coding requirements; updating and clarifying coding guidance; augmenting employee and supervisor training; investigating suspected timesheet abuse; installing badge readers at staff entrances; and negotiating CBA language that reduces ambiguity. Auditors noted some full implementations will require coordination with DHRM and, in some cases, administrative rulemaking or additional budget authority. The committee did not take action during the meeting; NDOC and auditors will continue follow‑up work and provide status updates.