HomeMy WebLinkAbout2324-6 Overtime and Compensatory Time (Final 1-9-24)Overtime and Compensatory Time — #23/24-6 January 2024
Overtime and Compensatory
Time: Enhanced oversight will
improve transparency.
The Office of County Internal Audit:
Elizabeth Pape, CIA, CFE – County Internal Auditor
Aaron Kay – Performance Auditor
Audit committee:
Daryl Parrish, Chair - Public member
Jodi Burch – Public member
Joe Healy - Public member
Kristin Toney – Public member
Summer Sears – Public member
Stan Turel - Public member
Patti Adair, County Commissioner
Charles Fadeley, Justice of the Peace
Lee Randall, Facilities Director
To request this information in an alternate format, please call (541) 330-4674
or send email to internal.audit@Deschutes.org
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clicking here
Recommendations
8
Overtime and Compensatory Time — #23/24-6 January 2024
Table of Contents:
1. Introduction ....................................................................................... 1
Background on Overtime and Compensatory Time ................................................... 1
Financial Background ..................................................................................................... 3
2. Findings ............................................................................................... 8
Budgeting Overtime Expense........................................................................................ 8
Inadequate budgeting for overtime expenses is obscured within overall
personnel costs. .......................................................................................................... 8
Overtime paid to exempt employees ......................................................................... 11
Insufficient documentation regarding premium pay decisions hinders
transparency. ............................................................................................................ 11
County overtime and comp time policy ..................................................................... 12
The County’s comp time expiration rule is confusing and unnecessary. ........... 12
Leave time granted to part-time employees does not align with the Fair Labor
Standards Act definition of comp time. .................................................................. 15
NOVAtime System ........................................................................................................ 16
NOVAtime system controls do not consistently restrict employees from
exceeding their accrued comp time leave balance in certain instances. ............ 16
Generic user accounts compromise NOVAtime security...................................... 18
Data accuracy issues persist with the presence of former employee accounts in
the County's timekeeping system. .......................................................................... 18
3. Observations .................................................................................... 19
Using comp time leave to accumulate more comp time than utilized. .............. 20
Using comp time leave to earn paid overtime....................................................... 21
4. Management Responses ................................................................ 22
Finance Department, Robert Tintle, Chief Financial Officer ..................................... 22
Overtime and Compensatory Time — #23/24-6 January 2024
County Administration, Nick Lelack, County Administrator ..................................... 24
Human Resources, Kathleen Hinman, Director ........................................................ 25
5. Appendix A: Analysis Information ................................................ 28
6. Appendix B: Objective, Scope, and Methodology ........................ 34
Objectives and Scope ................................................................................................... 34
Methodology ................................................................................................................. 35
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor
Highlights:
Why this audit was
performed:
Due to time constraints
during the Vacation and
Sick Leave audit, a
comprehensive review
of compensatory time
was deferred. Given its
direct association with
compensatory time, the
decision to include
overtime into the overall
review was apparent.
What was
recommended:
The County should
improve the
transparency of
overtime spending and
compensation
decisions.
The County’s policy on
overtime and
compensatory time
should be updated to
reflect current practice.
The Finance
Department should
ensure the timekeeping
system is kept up to
date and secure.
Overtime and Compensatory Time: Enhanced
oversight will improve transparency.
What was found:
Deschutes County overtime expenses surged over 30% in
Fiscal Year 2023 outpacing increases in overall personnel
costs. As the County increasingly depends on overtime to
maintain the delivery of quality services, the need for a
strong control foundation becomes more crucial. The
review focused on systemic and policy-related controls
for both overtime and compensatory time. Audit findings
are summarized below:
Overtime reporting. The Board receives monthly
financial reports updating them on the current state of
major County funds. Emphasizing vacancy savings is
common in personnel cost discussions; however,
incorporating overtime expenses into the conversation
would provide greater transparency and accountability.
Overtime documentation practices. For over a
decade, employees who are typically exempt from
overtime have been receiving overtime compensation.
Centralizing the documentation supporting these
decisions would optimize their accessibility.
County policy. The County policy on overtime and
compensatory time includes a 180-day compensatory
time mandate that is not enforced. Furthermore,
including compensatory time in the calculation of
regular hours in an employee's workweek creates
opportunities for limited exploitation of the overtime
system. Revisions are needed to clarify expectations for
both management and employees.
System management. County timekeeping system
controls and security measures can be improved to
ensure intended functionality.
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Deschutes County Office of the Internal Auditor Page 1 of 36
1. Introduction
Audit Authority
The Deschutes County Audit Committee authorized the review of
overtime and compensatory time in the Internal Audit Work Plan
for 2022-2023. Audit objectives, scope, and methodology can be
found in Appendix A.
Background on Overtime and Compensatory Time
What is overtime?
Overtime simply means the extra hours eligible employees work
beyond their standard 40-hour workweek. During overtime,
federal law requires employers to pay higher rates than they do
for their regular hours. The County uses overtime when
employees are needed to meet increased workloads, deadlines,
emergencies, or other demands. One example would be the Road
Department mobilizing resources to clear roads of snow and ice
when winter weather unexpectedly hits. Those hours are often
overtime above their standard workweek. Overtime is also often
used to cover vacancy-related operational demands created
through employee separations, vacations, or illness.
What are the benefits of overtime and some of the risks?
Overtime can provide several benefits for an organization,
including increased production and the ability to meet tight
deadlines or unexpected spikes in workload. It allows the County
to capitalize on employees' expertise and dedication beyond
regular working hours, fostering a culture of commitment and
flexibility. Moreover, overtime can be a cost-effective solution
compared to hiring additional staff, especially for short-term
projects. However, regular reliance on overtime carries inherent
risks.
Extended work hours can lead to employee burnout, reduced job
satisfaction, and a decline in overall well-being. This, in turn, may
result in higher turnover rates and increased healthcare costs for
the organization. Furthermore, prolonged periods of overtime
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can negatively impact work-life balance, diminishing creativity and
long-term productivity. Striking a balance between leveraging
overtime strategically and safeguarding employee well-being is
crucial for organizations aiming to optimize their workforce and
maintain a healthy organizational culture.
How is overtime paid by the County?
The Fair Labor Standards Act (Act) governs the use of overtime.
Under the Act, employers may provide a higher rate of pay than
simply 1.5 times base pay for overtime. Deschutes County uses a
higher, blended overtime rate that includes the employee's base
pay and various additional wages like longevity pay, professional
certification stipends, or lead pay. The County last updated its
policy regarding overtime in 2007 to comply with changes in State
and Federal Laws. The County also negotiates the operation of
overtime through collective bargaining between the County and
various labor union representatives. Elected officials and County
department directors must adhere to overtime contract
provisions and relevant Human Resource policies.
What is compensatory time?
Compensatory time, often referred to as "comp time," is a leave
benefit offered to employees of a public agency in place of
receiving overtime pay to be used at a future date. The Fair Labor
Standards Act also governs comp time. Employees earn comp
time at a rate of 1.5 times the number of overtime hours worked.
For instance, if an employee works 10 hours of overtime, they
accumulate 15 hours of time off as comp time leave. The
conversion of overtime hours to comp time leave must be
mutually agreed upon by both the employee and the
office/department in which they work.
Who is eligible for overtime and comp time?
The Fair Labor Standards Act classifies employees into two
categories: Exempt and Non-Exempt. Exempt employees usually
have salaried positions in executive, administrative, supervisory,
or professional roles and don't receive overtime pay. Non-exempt
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employees are typically paid hourly and are entitled to overtime
pay when they work more than 40 hours in a workweek. There
are exceptions within the Act for certain essential workers like
police, firefighters, paramedics, and other first responders who
are entitled to overtime for public safety regardless of category.
The State of Oregon also has additional exceptions for corrections
staff. The County Human Resources Department (HR) ensures
that each job position is properly classified according to the Act’s
regulations.
How is overtime and comp time tracked?
The County uses NOVAtime Time Management Online
(NOVAtime) for its employee timekeeping and time management
system. Employees are responsible for recording all hours
worked, including any overtime, requesting conversion of
overtime hours into comp time leave, and requesting comp time
leave usage in the system. Department heads and supervisors are
responsible for approving timesheets, comp time conversions,
and comp time leave usage. Overtime expenses are recorded and
monitored within County governmental funds through the
County's financial system, Tyler ERP (previously known as MUNIS).
Meanwhile, expenses related to compensatory time off are
consolidated alongside expenditures from other employee leave
options, such as Time Management Leave or Vacation Leave, in
Tyler ERP.
Financial Background
Overtime Expenses
Overall personnel costs have risen each year as the County
workforce expands, employees gain higher wage steps, and cost-
of-living increases are negotiated and approved. Overtime
expenses historically represent around 2% of overall personnel
costs.
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Deschutes County Office of the Internal Auditor Page 4 of 36
Overtime Budgeting
Overtime spending has eclipsed budgeted amounts in four of the
last five fiscal years, usually by a narrow margin. Fiscal Year 2023
saw an estimated 32% increase in overtime expenses over the
previous fiscal year. The Fiscal Year 2024 budget approval
resulted in an increase in allocated overtime spending, now set at
$2.88 million.
Departmental Spending
Within the estimated $3.5 million spent on overtime in Fiscal Year
2023, the Sheriff’s Office had the highest overtime expense. The
reasons for Sheriff's Office overtime hours differ among divisions.
Figure II
Fiscal Year 2023
had the largest
discrepancy
between budget
and actual
overtime
expenses in the
last five fiscal
years.
(FY19-23 Budget
to Actual)
Figure I
The growing
cost of
personnel and
overtime for
the County over
the last five
fiscal years.
(FY19-23
Budget to
Actual)
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For example, corrections deputies are more likely to work
overtime for an entire shift covering for vacancies. Patrol deputies
typically work overtime between 1 to 2 hours in duration, usually
covering calls for service or emergency situations near the end of
their regular shift.
In contrast to the upward trend seen in Figure III, when
compared to the overall overtime expenses incurred by the
County over the last five years, the Sheriff’s Office’s percentage of
the expenses were lower in FY23 when compared to prior FY.
Figure III
Over the last
five fiscal
years, the
Sheriff’s
Office has
the highest
overtime
expense for
the County.
(FY19-23
Actual)
Figure IV
As a
percentage of
the overall
overtime
expense for
the County,
the Sheriff’s
Office
expenses are
relatively flat.
(FY19-23
Actual)
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The Impact of Vacancies
As previously mentioned, overtime is often used to cover
vacancies. Health Services, the Sheriff’s Office, and 9-1-1 have all
faced staffing shortages in recent years, while addressing an
increase in service provision and emergency situations.
Comp Time Costs
The County doesn't look at comp time costs in the same way as
overtime expenses because comp time costs get combined with
other types of employee leave, such as time management leave
Figure V
Higher
vacancy
rates seen
over the last
three fiscal
years
correlate
into
increased
overtime
hours.
Figure VI
Employees
converted
overtime
hours worked
into comp
time leave
about 16% of
the time over
the last two
fiscal years.
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Deschutes County Office of the Internal Auditor Page 7 of 36
and vacation leave. The Fair Labor Standards Act imposes
restrictions on comp time leave, placing maximum accrual limits
that mitigate the risk of substantial liabilities, thereby making it
less critical to actively monitor its costs. For Deschutes County,
overtime hours worked are more apt to be compensated as
overtime pay rather than converted into comp time leave.
A County office or department’s operation significantly influences
the choice available to employees regarding compensation for
overtime or conversion to comp time leave. For instance, at the
Fair and Expo Center, overtime work occurs from events directly
tied to revenues, making it practical for the department to opt for
overtime compensation rather than incurring deferred comp time
leave costs. In contrast, the Road Department experiences peak
overtime activity during the summer and winter seasons,
affording the flexibility to grant employees leave when service
demand is relatively lower in the spring and fall. Some offices or
departments, like Solid Waste, are able to strike a balance
between overtime and comp time.
Figure VII
Distribution of overtime hours for the largest overtime departments indicating the
preferences of each office/department for the last two fiscal years.
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2. Findings
Government waste is frequently attributed to overtime spending
by the media, and often with good reason. Cases of overtime
falsification and gross overspending by government agencies
have been reported outside of Deschutes County. Given the
recent increase in overtime expenses and sustained double digit
vacancy rate, it is important for the County to have robust
controls around overtime and compensatory time to ensure the
system is working as intended. The findings highlight the need for
enhancing oversight and transparency across various control
areas to bolster existing systems.
This audit specifically focuses on a County-wide evaluation of
electronic timekeeping system controls and policy-level
mechanisms related to overtime and compensatory time. It does
not delve into individual employee compensation details,
decisions made by employees or management, the
appropriateness of specific instances of overtime worked, or the
quality of duties performed during overtime hours. The findings
and recommendations provided are centered solely on the
systemic and policy-related aspects of overtime and comp time
administration within the scope of the audit. Any considerations
beyond this scope should be addressed through separate and
specific inquiries.
Budgeting Overtime Expense
Inadequate budgeting for overtime expenses is obscured
within overall personnel costs.
As seen in Figure II, Until Fiscal Year 2023, the County closely
matched budgeted and actual overtime expenses. Fiscal Year
2023 was significantly different, with an estimated overspend of
$870,000. Given the significant influence the Sheriff’s Office has
toward the County’s overtime budget coupled with the
emergency nature of their responsibilities, it is no surprise that
84% of the discrepancy is attributable to the Sheriff’s Office.
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However, the Sheriff’s Office is not alone in underestimating
budgetary expenses. Among departments with overtime costs
exceeding $50,000 in Fiscal Year 2023, Solid Waste, Health
Services, and the Fair and Expo Center combined to fall $164,000
short in estimating their overtime expenses, while 9-1-1, Road
Department, and Community Justice more precisely anticipated
theirs.
Figure VIII
The Sheriff’s
Office
overspent
their
budgeted
overtime
expenses by
an estimated
$737,000.
(FY23 Budget
to Actual)
Figure IX
Department
overtime
spending
ranged from
15%
underbudget
to 288%
overbudget.
(FY23 Budget
to Actual)
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For Deschutes County, the annual budget cycle commences with
the formulation of budget objectives and operating budget
requests. In their operating budget requests, each
office/department includes anticipated overtime expenses as part
of their overall or rolled-up personnel costs. The Budget Office
examines these rolled-up personnel costs, relying on historical
averages and future cost assumptions, before presenting them to
the Budget Committee for in-depth discussions.
Following the approval of the proposed budgets, the Board of
County Commissioners receives monthly financial reports. These
reports assess the actual spending of offices/departments in
comparison to the budgeted amounts. The financial reports serve
as a means to keep both policymakers and management
informed about governmental fund performance, accountability,
and potential savings. Both the budgeting process and
expenditure monitoring serve as internal controls to ensure
responsible and efficient spending by the County.
As previously mentioned, overtime expenses often stir
controversy, with the media employing attention-grabbing terms
such as "runaway spending" and "robbery" to characterize them.
This framing can influence public opinion, fostering the
perception that overtime is a manifestation of government waste.
However, unforeseen overtime costs can often be mitigated
through salary or vacancy savings. Considering the relatively small Figure I
enhanced
The County’s
personnel costs
have stayed
under budget
despite the
growing cost of
personnel and
overtime for the
County over the
last five fiscal
years. (FY19-23
Budget to
Actual)
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Deschutes County Office of the Internal Auditor Page 11 of 36
percentage that overtime expenses constitute in the overall
personnel costs, it is improbable for overtime alone to emerge as
a primary factor contributing to financial instability for the
County.
The Budget Office relies on office/department expertise when
submitting budgeted numbers, but they can play a role in
providing information the Board needs for providing oversight
and accountability in overtime budgeting. The monthly financial
reports present rolled-up personnel costs, potentially lacking the
necessary detail for accurate transparency and oversight of
overtime spending. Often these reports will include the amount
of vacancy savings within projected personnel costs, but not
mention overtime expense.
Recommendation #1
The Finance Department monthly financial reports should
include overtime expenses for major funds when the projected
personnel services requirements exceed budgeted levels.
Overtime paid to exempt employees
Insufficient documentation regarding premium pay decisions
hinders transparency.
Under the Fair Labor Standards Act, there are few exceptions to
the overtime exempt classification. However, the County has
been providing overtime opportunities to exempt employees in
the 9-1-1 department for over a decade. County staff have not
maintained documentation supporting these decisions in the
County's personnel or payroll records; instead, it is kept within
the records of the 9-1-1 department.
According to the Act, employers are required to keep such
records secure and accessible, typically within a central record
keeping office like County Human Resources or Payroll.
The availability of proper documentation for these overtime
decisions potentially raises concerns about fairness and
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preferential treatment. Moreover, keeping these records within
the department limits accessibility for other County departments
and employees.
Any records of the approval of additional compensation, even for
temporary situations, should be treated in accordance with the
Fair Labor Standards Act. It's important to note that the practice
of exempt 9-1-1 employees earning overtime was initially
negotiated in 2005 as a temporary solution to address persistent
staffing issues. This was implemented as a stop-gap measure,
incentivizing exempt employees to take on additional public
safety dispatching shifts alongside their regular duties. The
County is now considering extending additional compensation to
exempt employees with expertise in information technology to
address cybersecurity program needs in a timely manner rather
than using temporary staffing or other tools to address this
temporary increase in workload.
Recommendation #2
The County should establish a centralized documentation
repository for all payroll decisions that grant overtime
compensation to exempt status employees.
County overtime and comp time policy
The County’s comp time expiration rule is confusing and
unnecessary.
County policy mandates that employees use comp time hours
within 180 days after the overtime was earned for some
employees, however this language in the policy has not been
enforced. County policy and the various labor union agreements
also limit overall comp time leave balances for each employee,
ranging between 50-96 hours, which is enforced.
The Federal Government Accountability Office (GAO) urges
management to periodically review policies for continued
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relevance and effectiveness. The County policy on overtime
compensation and compensatory time, HR-4, was last revised in
2007. The American Federation of State, County, and Municipal
Employees’ agreement refers to HR-4 as a governing document
applying the same rule to all employees represented under that
contract.
The County creates confusion when it does not follow its own
policy. Not enforcing policies can also lead to an erosion of trust
between the employer and employee.
Despite not enforcing the expiration time, County employees are
using comp time as fast as they accrue it. Expiring time limits are
one method in which organizations prevent leave balances from
turning into a significant liability. However, leave balance limits
also serve a similar purpose. The balance limits act as an incentive
for employees to utilize their leave, allowing them to convert
future overtime hours worked into time off. Once comp time
leave banks reach capacity, the employee is left with no other
option than to receive overtime pay for overtime hours worked.
Consider the previous scenario involving a Road Department
employee who worked the weekend plowing snow and ice. This
employee, keen on maintaining a work-life balance, chooses to
convert the overtime worked into time off for a fall hunting trip.
Figure X
County
employees
are using
comp time
as fast as
they
accrue it.
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By strategically replenishing their leave bank and using comp time
for personal pursuits like hunting, employees create a balanced
system while limiting the overall liability to the County.
Recommendation #3
The County should determine if the 180-day mandate is still
relevant and adjust practices/revise policy based upon the
determination.
To enhance the administration of comp leave, the County policy
could benefit from further refinements. Currently, Lane County
opts to issue a payout for all comp time leave balance hours
when an employee transitions from a non-exempt to an exempt
role. This payout serves to alleviate the burden on payroll by
eliminating the need to track and issue payments from a leave
category that is no longer eligible for accrual.
Additionally, Lane County extends payouts when an employee
undergoes a departmental transfer. Comp time, originally
approved as a liability by the department that authorized the
overtime, becomes a challenge when an employee moves to a
different department. The receiving department is then
compelled to acknowledge leave hours they did not initially
authorize.
These adjustments in practice would align with payouts of comp
time hours for employees that are separating employment with
the County.
Recommendation #4
The County should incorporate policies which include payouts
for comp leave balances in cases of departmental transfer or
promotion to exempt status.
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Leave time granted to part-time employees does not align
with the Fair Labor Standards Act definition of comp time.
Part-time employees currently accrue leave at an hour-for-hour
rate when exceeding their authorized weekly hours, and this
leave is classified as comp time within the Novatime system,
despite not being earned through overtime work. The County
lacks a policy to support or regulate this practice.
Auditor created example of a part-time employee workweek.
According to the Fair Labor Standards Act, comp time is defined
as leave earned at a rate not less than one and one-half hours for
each hour of employment for which overtime compensation is
required.
The absence of clearly defined written policies leaves staff to
navigate ambiguous leave benefits independently. It remains
unclear whether this practice is uniformly extended to all part-
time employees or solely where it has been long-standing.
Furthermore, while consolidating various leave types into a single
category may streamline payroll processes, identifying the source
of hours and rate of accrual becomes increasingly challenging.
Figure XI
Example
workweek for
a part-time
employee
working more
than their
authorized
weekly hours.
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Some regular part-time employees under the 9-1-1 Employees
Association agreement have guidelines governing their leave
options, while others lack any guidance in this area. In discussions
with payroll, recategorizing this type of leave would require
tremendous hours of work and a reconfiguration of NOVAtime
that would exceed the benefits of defining this leave as
something other than comp time.
Recommendation #5
The County should establish and document comprehensive leave
options and procedures specifically tailored to part-time
employees.
NOVAtime System
The audit report on Vacation and Sick Leave highlighted structural
and operational issues within the NOVAtime system. These issues
included negative employee leave balances, restricted reporting
choices, the existence of test accounts in the live system, and
discrepancies in employee records between NOVAtime and Tyler
ERP. The follow-up report revealed that reporting options
remained unchanged, and a resolution for the presence of test
accounts had not been found. Additional control issues within
NOVAtime were discovered during this audit.
NOVAtime system controls do not consistently restrict
employees from exceeding their accrued comp time leave
balance in certain instances.
Ten employees used more comp time leave than they had banked
over the past two fiscal years.
The County Leave Policy, HR-14, specifies that supervisors can
only approve scheduled leave for hours currently in the
employee's leave bank, and they are not allowed to approve leave
contingent upon future accumulation or credit to the leave bank.
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Allowing employees to use more leave than available is a risk to
the County. The County is advancing leave to a person without
guarantees that the time will be worked.
Auditor created example of a comp time leave request.
Timing plays a large factor in this issue. If the supervisor approves
an employee's request to use comp time in the future knowing
their current balance is sufficient to cover the request, but then
the employee uses comp time prior to that future date the bank
does not have enough to cover the approved request, leaving it
negative once that date is reached.
NOVAtime does not have preventative controls that limit the
employee’s ability to use more comp time than they have
available taking into consideration future approved requests. An
attentive supervisor may catch the error, but that is not an
effective control to prevent the advance.
Recommendation #6
The Finance Department should develop stronger controls
around negative comp time leave balances.
Figure XII
Example of
how a
negative
comp leave
balance is
created.
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Generic user accounts compromise NOVAtime security.
Some Human Resources staff were not assigned individual user
accounts and were sharing generic supervisory level user logins
to perform data entry and reviews required as part of their
assigned duties.
The Government Accountability Office Federal Information
System Controls Audit Manual urges organizations to ensure
identification and authentication are unique for each user.
When users cannot be distinguished from one another, tracking
changes to the system, and identifying responsible individuals in
case of errors or malicious intent becomes increasingly
challenging.
Generic user accounts were set up in 2017 and 2018 when the
County transitioned to NOVAtime. The creation of generic user
accounts was likely driven by cost considerations, given that each
supervisor license incurs individual billing.
Recommendation #7
The Finance Department should assign individual user accounts
for each Human Resources staff member needing access to the
NOVAtime system.
Data accuracy issues persist with the presence of former
employee accounts in the County's timekeeping system.
The NOVAtime system has 18 active supervisor level users who
are no longer employed by the County, including five former
department directors. While the passwords have been changed,
Figure XIII
Three users
accessing the
system using
two shared
generic logins.
NOVAtime
system access
Supervisory level
generic users
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the user accounts and their corresponding permissions have not
been revised.
The Government Accountability Office guidance on designing
information security controls includes promptly updating access
rights when employees change job functions or leave the entity.
Since the County's timekeeping system operates online and falls
outside the purview of the County's information technology
security system, the existing user accounts pose a potential risk
for malicious activity. This risk is particularly pronounced for
former departmental directors, who may retain elevated system
privileges.
As previously reported in the Time Management Leave audit,
there was a discrepancy in employee records between NOVAtime
and Tyler ERP. The Finance Department developed a semi-annual
review system but has yet to implement it. According to the
Finance Department, the next scheduled system review is set for
March 2024. That review schedule is expected to mitigate this
issue in the future, but the immediate risk should be addressed.
Recommendation #8
The Finance Department should remove supervisor-level access
for all noted former employees.
3. Observations
The County's policy HR-4 and negotiated Collective Bargaining
Agreements (CBAs) permit the inclusion of comp time hours in
the calculation of regular hours for an employee's workweek.
Currently, sick leave hours are the only explicitly excluded
category from regular hours.
This provision creates opportunities for employees to exploit the
system strategically. Two strategies were identified through
analysis of NOVAtime data:
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Using comp time leave to accumulate more comp time than
utilized.
By strategically utilizing comp time leave at the start of the
workweek, anticipating available overtime at the week's end,
employees can accumulate more comp time leave than they use.
In the below example, the employee uses comp time leave to gain
one and a half times the comp time leave.
Auditor created example of an employee workweek.
If this practice
continued for
one month, the
employee would
end the month
with 250% more
comp time leave
than they used.
Comp leave hours were used in the same week they were accrued
over 1,100 times in the last two fiscal years. It is important to note
that employees are restricted by comp time leave limits based on
their position. Eventually, their leave bank would reach capacity,
and they would be compelled to take overtime pay. Supervisors
could also identify and address this behavior by denying requests
to use comp time at the beginning of the week.
Figure XV
Example of an
employee
using comp
time leave to
gain more
comp time
leave than
used.
Figure XVI
Potential to
stack comp
time leave
hours quickly.
Auditor created example of an employee comp leave bank.
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 21 of 36
Using comp time leave to earn paid overtime.
Some employees working a scheduled workweek exceeding 40
hours, such as four days of twelve-hour shifts, can receive
overtime pay from comp leave hours. This results in earning leave
hours at a 1.5x rate and being compensated at a premium
overtime rate.
Auditor created example of an employee workweek.
The calculation methodology for regular hours is stipulated in
each CBA. While the County's policy HR-4 is silent on
compensatory time for non-represented employees, it is
practically counted towards regular hours. Approximately 0.2% of
the total overtime hours paid in the last two fiscal years were
earned through this practice.
Figure XIV
Example of
an employee
using comp
time leave to
earn paid
overtime.
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 22 of 36
4. Management Responses
Finance Department, Robert Tintle, Chief Financial Officer
Date: January 03, 2024
To: Elizabeth Pape, County Internal Auditor
From: Robert Tintle, Chief Financial Officer
Re: Finance’s Response to Audit Report #23/24-6 Overtime and Compensatory
Time
Thank you for the internal audit and initial assessment on overtime and compensatory time.
Finance appreciates your effort in this area as we work together to enhance oversight and
transparency across various control areas to bolster existing systems.
Below are responses to the internal audit recommendations.
1) Recommendation: The Finance Department monthly financial reports should
include overtime expenses for major funds when the projected personnel services
requirements exceed budgeted levels.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: To provide greater transparency and accountability, when projected total
personnel services costs exceed the budget, the Chief Financial Officer will include a
breakout of overtime expenses when presenting the monthly financial report on major
funds to the Board of County Commissioners.
c) The new reporting will be implemented in January 2024, when applicable.
2) Recommendation: The County should establish a centralized documentation
repository for all payroll decisions that grant overtime compensation to exempt
status employees.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
FINANCE DEPARTMENT
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Deschutes County Office of the Internal Auditor Page 23 of 36
b) Comments: Finance defers the implementation of this recommendation to Human
Resources. Once a centralized documentation repository is established, Finance/Payroll
should have access to the policy files.
3) Recommendation: The County should determine if the 180-day mandate is still
relevant and adjust practices/revise policy based upon the determination.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: Finance defers the implementation of this recommendation to Human
Resources. Finance supports eliminating this policy as it is not practicable to enforce as
stated.
c) If the 180-day mandate is maintained, implementation will increase the workload within
Payroll and will add to the capacity constraints the section is already experiencing.
Additional capacity will need to be addressed.
4) Recommendation: The County should incorporate policies which include payouts
for comp leave balances in cases of departmental transfer or promotion to exempt
status.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: Finance defers the implementation of this recommendation to Human
Resources. Finance supports payouts for comp leave balances in cases of departmental
transfer or promotion to exempt status.
5) Recommendation: The County should establish and document comprehensive
leave options and procedures specifically tailored to part-time employees.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: Finance defers the implementation of this recommendation to Human
Resources.
6) Recommendation: The Finance Department should develop stronger controls
around negative comp time leave balances.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: Finance will develop a report to identify negative comp time leave balances
and manually update timecards each pay period.
c) This recommendation was implemented in December 2023 and will continue monthly.
d) This has increased the hours required to complete the payroll process and added to the
capacity constraints the section is already experiencing.
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 24 of 36
7) Recommendation: The Finance Department should assign individual user accounts
for each Human Resources staff member needing access to the NOVAtime system.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: Finance has already assigned individual user accounts for each Human
Resources staff member.
c) The estimated date of completion is January 2024.
8) Recommendation: The Finance Department should remove supervisor-level access
for all noted former employees.
a) Management position concerning recommendation: ☒ Concurs ☐ Disagrees
b) Comments: Finance has identified the former employee roles and has established a
quarterly reconciliation of termed employees and supervisor roles.
c) The estimated date of completion is January 2024.
County Administration, Nick Lelack, County Administrator
I generally concur with Finance’s responses to the recommendations with the following
comments:
3) Recommendation: The County should determine if the 180-day mandate is still
relevant and adjust practices/revise policy based upon the determination.
I am concerned about the increase in liability over time (beyond 180 days) as noted in
the Audit because as wages and overall personnel costs increase so too does the
value (liability) of the unused comp time. With that said, as the Audit demonstrates,
employees are using comp time at about the same rate as they are accruing it. It
seems the 180 day requirement should remain in place and supervisors and
department heads should be both informed about this policy (I expect many are not
aware of it) and required to implement it.
COUNTY ADMINISTRATOR NICK LELACK
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Deschutes County Office of the Internal Auditor Page 25 of 36
4) Recommendation: The County should incorporate policies which include payouts for
comp leave balances in cases of departmental transfer or promotion to exempt status.
Strongly support.
5) Recommendation: The County should establish and document comprehensive leave
options and procedures specifically tailored to part-time employees.
I concur though I likely need a better understanding of when OT and CT are accrued if
under 40 hours.
8) Recommendation: The Finance Department should remove supervisor-level access
for all noted former employees.
Strongly support.
Human Resources, Kathleen Hinman, Director
Date: January 4, 2024
To: Elizabeth Pape, County Internal Auditor
From: Kathleen Hinman, Human Resources Director
Re: Human Resources Response to Audit Report #23/24-6 Overtime and
Compensatory Time
Thank you for the internal audit and for the opportunity to review and comment on your
report, Overtime and Compensatory Time #23/24-6 (the Audit). Human Resources values
your review on this important issue and the perspective it provides County Leadership as we
work together to enhance oversight and transparency of this useful tool.
Below are responses to the internal audit recommendations.
1) Recommendation: The Finance Department monthly financial reports should
include overtime expenses for major funds when the projected personnel services
requirements exceed budgeted levels.
Human Resources concurs with this recommendation.
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 26 of 36
While overtime assignments may be used to offset the impact of vacancies, HR agrees
that review of expenses should occur when the overall projected personnel services
requirements exceed budgeted levels. Additionally, the County may benefit from review
when overtime expenses exceed budgeted costs by a certain %.
2) Recommendation: The County should establish a centralized documentation
repository for all payroll decisions that grant overtime compensation to exempt
status employees.
Human Resources concurs with this recommendation.
HR will work with departments and offices to create a centralized list for instances
outside of existing Collective Bargaining Agreements and County Policies when authority
has been granted to provide overtime compensation, or premium compensation, to
exempt status employees. This will be made available to payroll staff for their use in
reviewing timesheets. The estimated date of completion is July 2024.
3) Recommendation: The County should determine if the 180-day mandate is still
relevant and adjust practices/revise policy based upon the determination.
Human Resources concurs with this recommendation.
HR will work with the County’s Policy Advisory Committee to review the current policy and
determine if the 180-day mandate should be maintained. County leadership will be
consulted, and the policy will be updated with any changes as needed. The estimated
date of completion is July 2024.
4) Recommendation: The County should incorporate policies which include payouts
for comp leave balances in cases of departmental transfer or promotion to exempt
status.
Human Resources concurs with this recommendation.
HR will work with the County’s Policy Advisory Committee to review the current policy and
consider the recommendation. County leadership will be consulted, and the policy will be
updated with any changes as needed. The estimated date of completion is July 2024.
5) Recommendation: The County should establish and document comprehensive
leave options and procedures specifically tailored to part-time employees.
Human Resources concurs with this recommendation.
HR will work with the County’s Policy Advisory Committee to review the current practices
and any applicable polies and consider the recommendation. County leadership will be
consulted, and the policy will be updated with any changes as needed. The estimated
date of completion is July 2024.
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 27 of 36
6) Recommendation: The Finance Department should develop stronger controls
around negative comp time leave balances.
Human Resources concurs with this recommendation.
HR defers to Finance/Payroll for this recommendation. It would be best if this function
could be turned off in NOVAtime, or only allowed at the System Administrator level; and
should be considered when next reviewing new timecard software.
7) Recommendation: The Finance Department should assign individual user accounts
for each Human Resources staff member needing access to the NOVAtime system.
Human Resources concurs with this recommendation.
8) Recommendation: The Finance Department should remove supervisor-level access
for all noted former employees.
Human Resources concurs with this recommendation.
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 28 of 36
5. Appendix A: Analysis Information
An in-depth analysis was conducted to assess whether the
systemic and policy-related controls for overtime and comp time
introduced any disparities among employees. The comprehensive
examination did not yield any specific findings, observations, or
identified opportunities for improvement. While no disparities
were uncovered during this analysis, the information is presented
to provide transparency and clarity, offering insight into the
absence of notable differences in the application of systemic and
policy-related controls for overtime and compensatory time
across the employee base.
In the interest of safeguarding individual privacy and
confidentiality, this report deliberately excludes specific
demographic group breakdowns. The decision to withhold this
information is made to prevent the potential identification of
individuals within exceptionally small demographic subsets.
Gender Identity
For Deschutes County, women constitute a substantial portion of
the workforce. At first glance, the data reveals a disparity in the
female employees working paid overtime (OT) compared to their
male counterparts. However, when the Sheriff’s Office (DCSO), a
male-dominated field with high overtime, is excluded from the
analysis, the disparities between genders diminish. However, a
noteworthy observation is that comp time (CT) leave allocations
appear to align more closely with the overall population
percentage, even without excluding law enforcement.
Deschutes
County
Workforce
% of OT
Hours Paid
% of OT Hours
Paid w/o DCSO
% of CT Hours
Accrued
Women 56.89% 36.57% 54.93% 54.37%
Men 43.04% 63.43% 45.07% 45.63%
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Deschutes County Office of the Internal Auditor Page 29 of 36
Racial Identity
The County workforce primarily consists of white individuals,
making up 89% of the total workforce. While the data indicates a
potential disparity with non-white employees being
underrepresented in overtime hours, the extent of this difference
is not substantial enough to warrant additional efforts or
interventions at this time.
Deschutes County
Workforce
% of OT Hours
Paid
% of CT Hours
Accrued
White 89% 92% 89%
Non-White 11% 8% 11%
Age
The distribution of overtime and comp time utilization across
different age groups within the workforce reveals distinct
patterns. Notably, as employees age, there is a decline in both
overtime earning and comp time accrual percentages, suggesting
a correlation between age and not working more than 40 hours a
week.
Age Range
(years)
Workforce
earning OT
% of OT
Hours Paid
Workforce
accruing CT
% of CT
Hours
Accrued
20-30 13% 10% 11% 9%
30-40 29% 28% 32% 31%
40-50 28% 30% 28% 30%
50-60 20% 23% 21% 26%
60-70 9% 8% 8% 3%
70-80 0% 0% 1% 1%
Base Pay
Employees with base rates in the $30-$40/hr. range exhibit the
highest engagement in additional work, constituting 41% of those
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor Page 30 of 36
earning overtime and 48% accruing comp time. This group also
has the highest percentage of overtime hours paid (41%) and
comp time hours accrued (57%). As the base rate increases
beyond 50 dollars, the percentage of employees earning overtime
decreases, potentially indicating a saturation point in overtime
engagement as base rates rise.
Base Rate in $ Workforce
earning OT
% of OT
Hours Paid
Workforce
accruing CT
% of CT
Hours
Accrued
10-20 1% 0% 1% 1%
20-30 29% 7% 28% 18%
30-40 41% 41% 48% 57%
40-50 21% 37% 22% 23%
50-60 5% 10% 2% 2%
60-70 2% 3%
70-80 1% 2%
Length of Service
Employees with 0-5 years of service represent the majority,
comprising 50% of those earning overtime and 48% accruing
comp time. However, there appears to be an underutilization of
this group for paid overtime in proportion to their substantial
representation. Instead, overtime hours are directed towards
individuals with more tenure, hinting at a potential preference for
the expertise that often accompanies greater experience.
Length of
Service (years)
Workforce
earning OT
% of OT
Hours Paid
Workforce
accruing CT
% of CT
Hours
Accrued
0-5 50% 29% 48% 44%
5-10 21% 26% 24% 23%
10-15 8% 12% 8% 11%
15-20 12% 20% 12% 14%
20-25 6% 10% 5% 7%
25-30 2% 3% 2% 2%
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Deschutes County Office of the Internal Auditor Page 31 of 36
CBA
The employees covered under the Deschutes County Sheriff
Employees Association (DCSEA) CBA stand out with 26% of the
county workforce, representing nearly half of all overtime hours
paid (48%) and a substantial portion of comp time hours accrued
(20%). In contrast, the AFSCME CBA, representing 36% of the
workforce, shows a lower percentage of overtime hours paid (8%)
and a higher percentage of comp time hours accrued (30%)
suggesting the preference for leave over additional pay for those
employees.
CBA Deschutes County
Workforce
% of OT Hours
Paid
% of CT Hours
Accrued
911EU 7% 16% 9%
AFSCME 36% 8% 30%
DCSEA 26% 48% 20%
FOPPO 3% 0% 5%
IUOE 12% 8% 26%
NON-REPRESENTED 17% 20% 10%
PERS Tier
Employees within each category of the Public Employees
Retirement System (PERS) align closely with the distribution of the
workforce. With a slight uptick in overtime hours paid for Tier 1,
employees who may be trying to maximize their retirement
benefits and a preference to take the additional leave from comp
time accrued for Oregon Public Sector Retirement Plan (OPSRP)
employees.
PERS
Deschutes
County
Workforce
% of OT Hours
Paid
% of CT Hours
Accrued
Tier 1 4% 5% 2%
Tier 2 11% 19% 10%
OPSRP 85% 75% 88%
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Deschutes County Office of the Internal Auditor Page 32 of 36
Job Classification
The job classifications with the highest ranks in each category are
in alignment with the respective offices/departments where these
roles are performed. Positions within the Sheriff's Office and 9-1-1
work the most overtime hours with overtime pay, whereas roles
within the Road Department and Community Justice accumulate
the most compensatory time and maintain the highest leave
balances.
Top 10- Avg OT hours
paid with more than 10
employees in the job
classification.
Top 10- Avg CT hours
accrued with more than
10 employees in the job
classification.
Top 10- Avg CT leave
balances with more
than 10 employees in
the job classification.
Public Safety Dispatcher II PW Equipment Operator,
Heavy
PW Equipment Operator,
Heavy
Sergeant Public Safety Dispatcher II Public Safety Dispatcher II
Public Safety Dispatcher I PW Equipment Operator,
Light
PW Equipment Operator,
Light
Deputy Sheriff Public Safety Dispatcher I Community Justice
Specialist
Maintenance Specialist II Parole & Probation Officer Sergeant
Deputy Sheriff, Corrections Maintenance Specialist II Deputy Sheriff
Lieutenant Community Justice
Specialist Deputy Sheriff, Corrections
PW Equipment Operator,
Heavy Code Compliance Specialist Parole & Probation Officer
9-1-1 Call Taker Equipment Mechanic Landfill Site Attendant
Landfill Site Attendant Landfill Site Attendant Behavioral Health Spec I
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Deschutes County Office of the Internal Auditor Page 33 of 36
Departmental Breakdown
The Finance and Human Resources departments totals calculate
to over 100% due to staff transitions from non-exempt to exempt
status during Fiscal Years 2022/2023.
Office/
Department
# of FT/PT
employees
working
during
FY22/23
# of
employees
eligible for
OT during
period
%
eligible
for OT
# of
employees
with paid
OT
# of
employees
with CT
accrual
# of
employees
with both
OT/CT
Total # of
employees
working OT
Total Hours
of OT
worked
% of eligible
employees
working
overtime
911 67 53 79% 27 1 25 53 17,995 100%
Assessor's
Office 42 37 88% 2 19 4 25 467 68%
Clerk's Office 14 10 71% 5 2 3 10 182 100%
Community
Development 80 52 65% 38 1 10 49 2,070 94%
Community
Justice 97 76 78% 9 14 35 58 3,440 76%
County
Administration 27 12 44% 1 3 5 9 388 75%
District
Attorney's
Office
82 41 50% 9 7 18 34 1,045 83%
Facilities 32 26 81% 4 1 14 19 1,349 73%
Fair and Expo
Center 12 8 67% 7 0 1 8 2,901 100%
Finance 22 8 36% 3 6 1 10 389 125%*
Health Services 503 211 42% 61 49 46 156 3,927 74%
Houselessness 2 1 50% 1 0 0 1 45 100%
Human
Resources 10 4 40% 2 1 2 5 426 125%*
IT 21 1 5% 1 0 0 1 1 100%
Justice Court 5 3 60% 0 2 1 3 126 100%
Legal Dept 9 2 22% 0 1 1 2 21 100%
Road
Department 68 57 84% 6 14 32 52 7,818 91%
Sheriff's Office 256 232 91% 118 6 103 227 68,013 98%
Solid Waste 46 40 87% 16 0 24 40 4,998 100%
Veterans
Services 6 5 83% 1 0 3 4 313 80%
TOTALS (AVGS) 1401 879 (63%) 311 127 328 766 115,910 (87%)
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Deschutes County Office of the Internal Auditor Page 34 of 36
6. Appendix B: Objective, Scope, and Methodology
The County Internal Auditor was created by the Deschutes County
Code as an independent office conducting performance audits to
provide information and recommendations for improvement.
The audit included limited procedures to understand the systems
of internal control around overtime and comp time. No significant
deficiencies were found in this audit. A significant deficiency is
defined as an internal control deficiency that could adversely
affect the entity’s ability to achieve its objectives, safeguard
assets, and provide comprehensive and accurate information in
line with financial, compliance, or performance reporting goals.
The findings noted were primarily compliance and efficiency
matters.
Audit findings result from incidents of non-compliance with
stated procedures and/or departures from prudent operation.
The findings are, by nature, subjective. The audit disclosed certain
policies, procedures and practices that could be improved. The
audit was neither designed nor intended to be a detailed study of
every relevant system, procedure, or transaction. Accordingly, the
opportunities for improvement presented in the report may not
be all-inclusive of areas where improvement may be needed and
does not replace efforts needed to design an effective system of
internal control.
Management has responsibility for the system of internal
controls, including monitoring internal controls on an ongoing
basis to ensure that any weaknesses or non-compliance are
promptly identified and corrected. Internal controls provide
reasonable but not absolute assurance that an organization’s
goals and objectives will be achieved.
Objectives and Scope
Objectives included:
1. Analysis and assessment of employee overtime and comp
time approvals and use to inform County policy and
procedures.
“Audit objectives”
define the goals of
the audit.
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Deschutes County Office of the Internal Auditor Page 35 of 36
a. Whether it aligns with budgeted department costs
b. Whether it complies with policies and procedures
c. Whether there are disparities across employees
2. If applicable, identify opportunities for improving efficiency
and effectiveness of processes.
3. Be aware of any compliance issues with federal and state
regulations and requirements, as may be applicable.
Scope and timing:
The audit occurred from September through November 2023.
The focus of the review was on relevant personnel data and
information maintained by County Information Technology,
Finance, and Human Resources Departments as of September
2023. We reviewed historical information as needed to support
the conclusions of the analysis. The scope did not include all
aspects of internal controls employed and was limited to hours
classified as overtime or compensatory time.
Methodology
Audit procedures included:
• Reviewing County overtime and compensatory time
policies; collective bargaining agreements (CBA); and
Federal/State laws and rules.
• Interviewing selected departmental management and staff
knowledgeable of the various processes to support the
audit objectives.
• Evaluation of the reliability of data provided from the
NOVAtime Time Management Online system. During the
evaluation, the data reporting limitations of the system
prevented any analysis of data prior to Fiscal Year 2021.
• Analyzing available data to support the audit objectives
including:
o Evaluation of overtime expenses and consideration
of comp time liabilities in the annual budget process.
Audit procedures are
created to address
the audit objectives.
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Deschutes County Office of the Internal Auditor Page 36 of 36
o Compliance with County policies and procedures
and/or CBA requirements.
o Operation of overtime and compensatory time
activity.
o Adjustments to compensatory time leave balances.
o Selected categories for the purpose of informing
policy.
• Benchmarking the County to other like-size counties in
Oregon.
We conducted this performance audit in accordance with
generally accepted government auditing standards. Those
standards require that we plan and perform the audit to obtain
sufficient, appropriate evidence to provide a reasonable basis for
our findings and conclusions based on our audit objectives. We
believe that the evidence obtained provides a reasonable basis
for our findings and conclusions based on our audit objectives.
(2018 Revision of Government Auditing Standards, issued
by the Comptroller General of the United States.)
Overtime and Compensatory Time — #23/24-6 January 2024
Deschutes County Office of the Internal Auditor
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