OVERTIME AND COMPENSATORY TIME

Policies that Boost Overtime Costs
One purpose of this audit was to determine if overtime and comp time are managed
economically and effectively. In order to assess our County’s approach to overtime and comp
time, a questionnaire was sent to organizations that subscribe to the Association of Local
Government Auditors (ALGA) listserv asking for information from similar audits they performed.
The responses we received were used to assess County practices.
County practices found to boost overtime, some of which have been detailed previously in this
report, are as follows.
1. The County has adopted policies over the years that go above and beyond minimum
requirements per the Fair Labor Standards Act with regard to work performed after 8
hours worked per day and compensable hours included in the overtime hours
calculation. This creates an environment whereby the County is providing more
opportunities for employees to earn overtime.
2. Offering comp time in lieu of paid overtime can increase overtime costs in departments
with critical staffing requirements. While nothing came to our attention in the areas we
tested to suggest that comp time was a major factor in increased overtime, it bears
noting that it can have an impact on overtime. Allowing comp time balances to accrue
above maximum balances and not enforcing the time period in which comp time is to be
used creates an opportunity to increase costs when time is paid out at a higher pay rate
at some future time.
3. Provisions in the Deputy Sheriff Association collective bargaining agreement with regard
to minimum staffing and the switch in duties to include providing security for inmate
hospital visits has dramatically increased overtime in that department.
4. Understaffing and excess leave time in general has contributed to overtime costs. In the
past the County has had difficulty hiring at Gracedale and the Prison. It would benefit
the County to do further analysis for the breakeven point at which it is more cost
effective to hire additional staff as opposed to current employees working overtime
hours. Areas that would benefit from a more in-depth review are the Prison, the Sheriff’s
Department and possibly Gracedale.
Another practice that was shown to boost overtime costs is Shift Switching. Gracedale has an
internal policy for shift switching per management. Switching is recorded in the payroll system
using a pay code called “approved switch” and occurrences are limited to within that pay period.
Overtime pay does not appear to be an issue with regard to switching at Gracedale.
Shift switching at the Juvenile Justice Center and the Prison can create situations where time
worked as a result of the switch is paid at an overtime rate. This usually occurs when an
employee switches time outside of the work week the originally schedule work day was to occur,
or when the switch involves two employees and extends over more than one week or pay
period.
• Currently, the Juvenile Justice Center AFSCME Youth Care Worker collective bargaining
agreement does not specifically address shift switching, but the department has an
internal office policy allowing switches. Testing revealed that this practice has increased
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