Review of Overtime Practices at a Number of Federal Agencies

FPCD-79-20: Published: Dec 21, 1978. Publicly Released: Dec 21, 1978.

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A review of overtime practices of federal agencies indicates that there is a need for each agencies' internal audit group to constantly monitor the agencies' payroll systems, as well as program activities, to ensure that internal controls are in place and properly implemented.

Abuse of overtime seems to be widespread due to certain deficiencies in agency control systems. These include: (1) improper or missing authorization for overtime; (2) lack of adequate batch controls, record counts, and control totals which permit unauthorized changes in information affecting employee's pay; and (3) failure to provide feedback to supervisors on overtime paid to employees which allows improper overtime to remain undetected.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: In view of these weaknesses GAO recommends that the Director of the Office of Management and Budget: (1) require agencies to analyze and report to OMB on the use of overtime and the routine procedures and accounting system controls for monitoring overtime usage to avoid abuse; (2) require agencies to justify overtime in the budget process which should include justification on whether the work is actually needed and whether all reasonable alternatives have been considered; and (3) actively pursue the commitment made to the House Subcommittee on Compensation and Employee Benefits to have all unapproved accounting systems submitted to GAO for approval.

    Agency Affected:

 

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