Report No. 96-02 -- Report Summary

Susan Baugh, Principal Management Auditor

TABLE OF CONTENTS

Introduction and Background
Objective and Scope
Major Findings:

• Finding - Metro's compensatory time practices were consistent with its policies and procedures.
  Finding - Metro's personal leave policy and procedures were implemented in accordance with its policies and procedures.
  

INTRODUCTION AND BACKGROUND

The special study of the Department of Metropolitan Services (Metro) compensatory time practices was requested by the Metropolitan King County Council and included in the Auditor's Office 1995 work program. The study was prompted by Council interest in determining whether Metro's compensatory time practices and payments for unused compensatory time were reasonable and consistent with Metro's policies and procedures.

In 1993, Metro's compensatory time policies and procedures for non-represented personnel were set forth in Human Resources Policies and Procedures No. 3.93 (see Appendix 1 for copy of Metro's policies and procedures). Approximately 1,200 (25%) of Metro's 4,750 full- and part-time employees were not represented by local unions, and 880 (18%) of Metro's non-represented employees were exempt from the provisions of the Fair Labor Standards Act (FLSA) and the Washington State "Minimum Wage Law" requiring compensation for all time worked in excess of forty (40) hours per week. (Overtime and compensatory time practices for represented employees are covered by collective bargaining agreements.)

OBJECTIVE AND SCOPE

The primary objective of the special study was to determine whether Metro's compensatory time practices, including payments for unused compensatory time, for non-represented employees were reasonable and consistent with Metro's policies and procedures.

The scope of the study was limited to the review and evaluation of compensatory time practices in effect for non-represented Metro employees between 1991-1995. The methodology included a detailed review of Metro's policies, procedures, payroll reports, and other records established to document the accrual, usage, and payment of compensatory time. Interviews were also conducted with personnel from Metro's Human Resources Department and Payroll Section.

MAJOR FINDINGS AND RECOMMENDATIONS

Finding II-1. Metro was not in compliance with its compensatory time policies prior to 1993, and compensatory time accruals were not consistently reported (e.g., under-reported) by two Metro departments prior to 1993. However, Metro's current compensatory time practices were consistent with its policies and procedures, and compensatory time accruals significantly decreased since 1993.

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