Report to the Co-Chairman, Caucus on

International Narcotics Control

U.S. Senate

United States General Accounting Office

GAO

November 2001 CUSTOMS AND INS

Comparison of

Officers' Pay

GAO-02-21
Page i GAO-02-21 Comparison of Customs and INS Pay

Letter 1

Results in Brief 2

Background 3

Scope and Methodology 4

Comparison of Customs and INS Officers’ Pay Provisions 6

Effect of Differences in Customs and INS Pay Provisions Varied

Depending on Schedules and Shifts Worked 11

Agency Comments and Our Evaluation 12

Appendix I San Ysidro Land Border Port Profile 14

Appendix II Additional Examples of Effects of Differences in

Customs and INS Pay Provision Comparisons 16

Appendix III GAO Contacts and Staff Acknowledgments 20

GAO Contacts 20

Staff Acknowledgments 20

Tables

Table 1: Summary Comparison of Pay Provisions and Terms Used

by Customs and INS 7

Table 2: Comparison of Customs and INS Overtime and Premium

Pay Provisions 9

Table 3: Comparison of Overtime Hours Worked Versus Hours Paid 9

Table 4: Comparison of Sunday Hours Worked Versus Hours Paid 10

Table 5: Comparison of Holiday Hours Worked Versus Hours Paid 10

Table 6: Comparison of GS-11, Step 7, INS Officer’s Earnings and

Estimated Pay Under Customs Provisions for Pay Period 2,

2001 11

Table 7: Comparison of GS-11, Step 7, Customs Officer’s Earnings

and Estimated Pay Under INS Pay Provisions for Pay

Period 2, 2001 12

Table 8: Comparison of GS-11, Step 7, INS Officer’s Earnings and

Estimated Pay Under Customs Provisions for Pay Period 3,

2001 16

Contents
Page ii GAO-02-21 Comparison of Customs and INS Pay

Table 9: Comparison of GS-9, Step 4, INS Officer’s Earnings and

Estimated Pay Under Customs Provisions for Pay Period 2,

2001 17

Table 10: Comparison of GS-11, Step 7, Customs Officer’s Earnings

and Estimated Pay Under INS Pay Provisions for Pay

Period 2, 2001 18

Table 11: Comparison of GS-9, Step 4, Customs Officer’s Earnings

and Estimated Pay Under INS Pay Provisions for Pay

Period 3, 2001 19

Abbreviations

COPRA Customs Officers Pay Reform Amendments

COSS Customs Overtime Scheduling System

INS Immigration and Naturalization Service
Page 1 GAO-02-21 Comparison of Customs and INS Pay

November 13, 2001

The Honorable Charles E. Grassley

Co-Chairman, Caucus on International

 Narcotics Control

United States Senate

Dear Mr. Chairman:

In January 2001, we reported to you about the effects of proposed

legislation on U.S. Customs Service officers’ night pay,1

 the first of the two

issues that we agreed to report on in response to your request. This report

focuses on the second issue, differences in Customs and Immigration and

Naturalization Service (INS) officers’ pay.2

 Our objectives were to (1)

identify the differences in Customs and INS officers’ pay provisions,

focusing on overtime and premium pay3

 and (2) determine the effects of

some of the differences on officers’ pay.

To address our first objective, we compared Customs and INS pay

provisions and identified differences in the provisions, with emphasis on

how officers are paid overtime and premium pay. To address our second

objective, we analyzed selected Customs and INS officers’ work schedules,

shifts, and pay for two federal pay periods covering 4 weeks in January

and February 2001.4

 We conducted our analysis at one port of entry5 and

selected six examples of different work schedules to compare officers’

pay. Our analysis involved obtaining the officers’ work schedules, shifts,

and pay for the two federal pay periods and comparing the amount

officers were paid with the amount they would have been paid under the

other agency’s pay provisions. Our analysis of the effects of different

provisions on selected officers’ pay does not include all the differences

 1

Customs Service: Effects of Proposed Legislation on Officers’ Pay (GAO-01-304, Jan. 31,

2001).

2

Throughout this report, when we use the term “officer” as defined under current law (19

U.S.C. 267 (e) for Customs and 8 U.S.C. 1101 (a)(18) for INS), we are referring to both

Customs and Immigration inspectors.

3

For this report, premium pay consists of Sunday, holiday, and night differential pay.

4

We selected these two pay periods because they allowed us to assess overtime, Sunday,

holiday, and night pay.

5

San Ysidro land border crossing near San Diego, CA.

United States General Accounting Office

Washington, DC 20548
Page 2 GAO-02-21 Comparison of Customs and INS Pay

between the two pay systems. For example, we did not analyze the effects

of Customs’ foreign language proficiency award on officers’ pay. Our

comparisons are illustrative of some differences in the two pay systems

and their effects on officers’ pay, but they are not intended to provide

generalizable findings.

As an outgrowth of different governing legislation, Customs and INS have

a wide variety of pay provisions directing how pay for officers is

calculated. These include different provisions on payment for overtime,

Sunday, holiday, and night work. Fundamental differences in how work is

scheduled and how hours are counted also result in pay differences.

Foreign language proficiency awards and the inclusion of overtime pay for

retirement purposes are two other examples of pay provisions that apply

to officers of one agency and not the other.

For overtime, Sunday, and holiday work, Customs officers are generally

paid for hours actually worked, whereas INS officers are often paid based

on minimum periods of time worked. For example, for scheduled work on

Sundays, Customs officers are paid at 1.5 times their basic hourly pay rate

for hours actually worked. In contrast, INS officers receive 2-days’ pay for

any increment of time—8 or fewer hours—worked on a Sunday.

Night pay is also fundamentally different. Customs officers can receive

night pay for a wider range of hours and can earn night pay at higher rates.

Customs officers can be paid night pay for 8-hour shifts starting as early as

12 noon and receive night differential pay while on annual, sick, or other

leave. INS officers’ night pay is limited to hours worked between 6 p.m.

and 6 a.m., and they do not receive night differential pay when on

extended leave—for 8 or more hours a pay period.

Foreign language awards and the inclusion of overtime pay in calculating

retirement benefits are two additional examples of pay provisions that

apply to officers of one agency and not the other. Customs officers who

use a foreign language when performing their inspection duties are paid a

differential or “award,” while foreign language proficiency is a condition of

employment for INS officers. Customs officers working overtime increase

their retirement annuity because overtime up to $15,000 per year is

considered part of base pay for calculating officers’ retirement annuities.

INS does not include overtime in calculating retirement benefits.

Because Customs and INS also schedule work differently, it is difficult to

compare the two systems and to analyze the effects of differences in the

two systems on officers’ pay. Our six comparisons of Customs and INS

Results in Brief
Page 3 GAO-02-21 Comparison of Customs and INS Pay

officers’ work schedules and pay at the San Ysidro, CA, port of entry

showed that differences in pay varied depending on schedules and shifts

worked.

For example:

• A GS-11,6 step 7, San Ysidro INS officer who worked a 3 p.m.-to-12

midnight shift during a 2-week pay period earned a total of $3,023,

including $139 in night differential pay. Under Customs’ pay provisions,

assuming the same work schedule, the INS officer would have earned a

total of $3,193; $170 more than the INS officer’s actual pay. The difference

resulted from Customs’ higher night differential pay rates and the greater

number of night differential hours paid.

• In contrast, we found that a GS-11, step 7, San Ysidro Customs officer who

worked an 8 a.m.-to-4 p.m. shift, including two Sundays, would earn more

under INS pay provisions than the officer actually earned under Customs

pay provisions. The Customs officer earned a total of $3,567 for the pay

period. Under INS pay provisions, the Customs officer would have earned

a total of $4,348; an additional $781. The difference was primarily because

the officer would have been paid 32 additional hours of overtime for 16

hours of overtime worked on two Sundays under INS provisions, in

addition to pay for regularly scheduled hours.

Our comparisons demonstrate only a small fraction of the combinations of

work schedules and shifts that are, and can be, worked by Customs and

INS officers in the field. Therefore, we must caution that our comparisons

may not be representative of Customs and INS operations nationwide, but

they do illustrate differences in the two pay systems. Moreover, they

demonstrate that straightforward and generalizable comparisons in

relation to these pay provisions are infeasible.

We provided the Customs Service and INS with a draft of this report.

Their written comments are discussed in our Agency Comments section

on page 12.

The U.S. Customs Service and INS work closely together to perform their

diverse missions at the nation’s ports of entry. Customs officers’

responsibilities include (1) collecting revenue from imports, (2) inspecting

 6

 GS stands for the General Schedule pay plan.

Background
Page 4 GAO-02-21 Comparison of Customs and INS Pay

all cargo entering the country, (3) enforcing Customs and other U.S. laws

and regulations, and (4) preventing the smuggling of drugs and other

contraband into the United States. INS officers’ responsibilities include

(1) conducting inspections of travelers entering the United States to

ensure that all who enter have appropriate documentation, (2) denying

entry to those who are not legally admissible, and (3) enforcing all

immigration laws related to the immigration and naturalization of

noncitizens. Both agencies are cross-designated to enforce each other’s

respective areas of responsibility, and consequently, both Customs and

INS officers interdict inadmissible aliens, contraband, and drugs.

At the close of fiscal year 2000, Customs had a permanent workforce of

about 20,000 employees, including about 8,000 Customs officers. These

employees carry out Customs’ mission at its headquarters, 20 Customs

Management Centers, 20 Special Agent-in-Charge offices, 301 U.S. ports of

entry, 5 Strategic Trade Centers, and over 25 international offices.

Customs processed over 23 million import entries, with a value of $1.17

trillion; 140 million conveyances;7

 and 489 million land, sea, and air

passengers in fiscal year 2000.

The operational and management functions of INS are administered

through INS headquarters, which oversees approximately 29,000

employees through three Regional Offices and a headquarters-based Office

of International Affairs. These offices are responsible for directing the

activities of 33 districts and 21 Border Patrol sectors throughout the

United States and three district offices and 39 area offices outside U.S.

territory. In March 2000, INS had over 5,000 officers staffing the country’s

ports of entry. In fiscal year 2000, INS carried out immigration inspections

for nearly 438 million travelers at the land borders and nearly 92 million

travelers at airports and seaports.

To identify the differences between the Customs and INS systems for

paying overtime and premium pay to their officers, we researched the

current laws and regulations pertaining to both agencies’ overtime and

premium pay. We interviewed key officials from several Customs and INS

organizations, including Customs’ Offices of Finance, Field Operations,

and Human Resource Management and INS’ Offices of Human Resources

and Development, Inspections, and Budget Systems and Reports Branch.

We also reviewed other documents, such as a 1998 Congressional

 7

Conveyances include aircraft, trucks, trains, passenger vehicles, and ocean vessels.

Scope and

Methodology
Page 5 GAO-02-21 Comparison of Customs and INS Pay

Research Service report comparing Customs and INS overtime and

premium pay.8

We also visited the South Pacific Customs Management Center and the

INS District Office, both in San Diego, CA, and the San Ysidro port of

entry, which is the largest and busiest land border port in the world. (See

app. I for a profile describing the workload and workforce at the San

Ysidro port of entry.)

To determine the effect of differences in the two systems on officers’ pay,

we analyzed some Customs and INS officers’ work schedule and pay data

at the San Ysidro port of entry. We compared work schedules, shifts, and

pay for federal pay periods 2 and 3, covering 4 weeks in January and

February 2001.

We selected these two pay periods because they allowed us to assess the

effects of the differences in overtime, Sunday, holiday, and night pay. Our

analysis involved obtaining the officers’ work schedules, shifts, and pay

for the two pay periods and comparing the amount officers were paid with

the amount they would have been paid under the other agency’s pay

provisions.

We obtained work schedules, shifts, and pay data for Customs officers

from Customs’ central pay database, the Customs Overtime Scheduling

System (COSS), which contains detailed information of officers’ overtime

and premium pay. For INS, we obtained planned work schedules from the

Finalized Schedule Report and actual work schedules and shift data from

the Time & Attendance Worksheet and the Inspection Overtime Order

Report and Certification forms at the port. We obtained pay data for INS

officers at San Ysidro from their Budget Systems and Reports Branch at

INS headquarters.

We developed three pay comparisons based on Customs officers’ work

schedules, shifts, and pay and three based on INS officers’ work schedules,

shifts, and pay. From each agency, we judgmentally selected two GS-11,

step 7 officers, and one GS-9, step 4 officer. GS-11 and GS-9 officers were

selected because they are the predominant grade levels at the port. We

selected officers who worked on the most heavily staffed shifts at San

Ysidro, whose work schedules or shifts we believed would best illustrate

 8

CRS, Overtime and Premium Pay for U.S. Customs Service Officers Compared with

Immigration and Naturalization Service Officers (June 3, 1998).
Page 6 GAO-02-21 Comparison of Customs and INS Pay

the differences in specific pay elements including Sunday, holiday, and

night differential pay.

Customs and INS payroll specialists with expertise in time and attendance

reporting assisted us in calculating our comparisons. The officers

manually performed calculations to determine how much overtime and

premium pay the selected officers would have been paid under their

agency’s pay provisions, assuming the same pay grades and that similar

schedules were worked. The officers documented and explained their

calculations based on Customs and INS pay provisions.

Our comparisons were complicated by difficulties in obtaining agencywide shift and payroll data at INS and the need to manually calculate and

verify the pay estimates with the assistance of the Customs and INS

payroll specialists at San Ysidro. Moreover, the comparisons demonstrate

only a small fraction of the combinations of work schedules and shifts that

are, and can be, worked by Customs and INS officers in the field.

Therefore, we must caution that our comparisons may not be

representative of Customs and INS operations nationwide. They

demonstrate, however, that straightforward and generalizable

comparisons in relation to these pay provisions are infeasible. Tables

showing the effects of the differences in pay systems for each of our

comparisons are shown on pp. 11-12 and in appendix II.

We performed our work between February 2001 and September 2001 in

accordance with generally accepted government auditing standards.

For many years, Customs and INS officers were paid under similar

systems. Customs was governed by the Act of February 13, 1911 (36 Stat.

899, 901), which is commonly referred to as the “1911 Act,” and INS by the

Act of March 2, 1931 (46 Stat. 1467), referred to as the “1931 Act.” The 1931

legislation was intended to bring overtime pay for INS officers to a level

comparable to that of Customs officers under the 1911 Act. In 1993,

Congress passed legislation providing for Customs officer pay reform; the

INS officers’ pay system was not addressed in the legislation. The Omnibus

Budget Reconciliation Act of 1993 (P.L. 103-66) changed the overtime and

premium pay system for Customs officers. The Customs Officers Pay

Reform Amendments (COPRA) provisions of P.L. 103-66 amended the 1911

Act. Overtime and premium pay for most other federal employees is

governed by the Federal Employees Pay Act of 1945, referred to as the

“1945 Act,” as amended. Under certain circumstances, INS officers are also

compensated for overtime under the 1945 Act.

Comparison of

Customs and INS

Officers’ Pay

Provisions
Page 7 GAO-02-21 Comparison of Customs and INS Pay

Table 1 shows differences between Customs and INS pay provisions and

explains some terms used when referring to certain provisions and pay

calculations.

Table 1: Summary Comparison of Pay Provisions and Terms Used by Customs and INS

Pay provision/term Customs INS

Basic pay General Schedule pay with locality pay

adjustment based on geographic area.

Same as Customs.

Basic hourly rate General Schedule hourly rate with locality pay

included.

Same as Customs.

Basic overtime Compensation in addition to basic pay for work

in excess of the 40-hour regularly scheduled

work week or work in excess of 8 hours in a

day. Overtime pay is 2 times the basic hourly

rate—a 100-percent premium (COPRA).

Compensation in addition to basic pay for work

in excess of the 40-hour regularly scheduled

workweek. Applies to inspection overtime

hours worked between 5:00 p.m. and 8:00

a.m., Monday-Saturday and anytime on

Sunday or a holiday. Overtime pay is 4 hours

pay for each additional 2 hours or fraction

thereof (1931 Act).

Other overtime Not applicable. Compensation in addition to basic pay for (1)

overtime inspection work between 8:00 a.m.

and 5:00 p.m. Monday-Saturday and (2) noninspection overtime outside these hours.

Overtime is paid at 1.5 times the basic hourly

rate (50-percent premium.) Maximum rate is

based on salary for GS-10, step 1– (the 1945

Act, FEPA).

Premium pay Overall term referring to extra compensation or

“premium” paid for work performed on Sunday,

holiday, or at night. (The term does not cover

overtime pay.)

In addition to Sunday, holiday, and night pay,

INS includes overtime in its definition of

premium pay.

Sunday pay Premium paid in addition to basic hourly rate for

Sunday work. Sunday pay is 1.5 times the

basic hourly rate (50-percent premium).

Sunday can be a regularly scheduled workday.

Officers are paid for actual hours worked.

Compensation for Sunday work. Sunday pay is

2-days’ pay for 8 or fewer hours worked.

Sunday is not a regularly scheduled workday.

Sunday work is scheduled in addition to the

regular workweek and is always staffed with

overtime. INS officers are paid based on

minimum periods of time worked.

Holiday pay Premium paid in addition to basic hourly rate for

work on a holiday. Holiday pay is 2 times the

basic hourly rate (100-percent premium).

Premium paid in addition to basic hourly rate

for work on a holiday. Two days’ pay for 8 or

fewer hours worked (Mon.–Sat.) in addition to

basic pay.

Night pay

(night differential)

Premium paid in addition to basic hourly rate for

night work. Night differential pay rates differ

based on the time or shift hours worked.

Officers paid 1.15 or 1.2 times the basic hourly

rate (15- or 20-percent differential). “Majority of

hours” provision applies depending on actual

hours worked (see table 2).

Premium paid in addition to basic hourly rate

for night work. Officers are paid 10-percent

premium or “differential” for hours worked

between 6 p.m. and 6 a.m.
Page 8 GAO-02-21 Comparison of Customs and INS Pay

Pay provision/term Customs INS

Night pay on leave Customs pays night differential to officers

assigned to night shifts when they are on

annual, sick, or other leave.

INS pays limited night differential (if less than 8

hours per pay period) to officers assigned to

night shifts when they are on leave. INS does

not pay night differential to officers on vacation

(extended annual leave).

Commute compensation Compensation for returning to work (commute)

to perform an overtime work assignment.

Commute compensation is 3 times the basic

hourly rate.

Not authorized.

Callback Additional overtime paid for reporting early or

returning to work for unscheduled inspections.

Callback is 2 times the basic hourly rate.

See rollback.

Rollback See callback. Additional overtime paid for reporting early or

returning to work for unscheduled inspections.

Rollback is 2-hours’ additional pay at basic

overtime rate.

Foreign language proficiency

award

Premium paid for proficiency and use of foreign

language while performing inspection duties.

Foreign language award is between 3 and 5

percent of basic pay.

Not authorized.

Retirement annuity (overtime

earnings included)

Customs includes overtime earnings in

calculating retirement pay. Currently, overtime

included may not exceed $15,000 annually.

Not authorized.

Alternate work schedule Regularly scheduled work during a pay period

based on a 9- or 10-hour workday totaling 80

hours per pay period (every 2 weeks).a

Same as Customs.b

a

Current policy at the Port of San Ysidro is that officers do not work an alternate work schedule.

Officers work five 8-hour days, 40 hours per week, 80-hours per pay period.

b

Currently INS officers do work an alternative work schedule at the Port of San Ysidro.

Source: GAO analysis.

Table 2 shows that Customs and INS have different provisions for

overtime and pay for Sunday, holiday, and night work. The systems are not

easy to compare because pay rates and time periods that count toward

overtime and night differential pay also differ.
Page 9 GAO-02-21 Comparison of Customs and INS Pay

Table 2: Comparison of Customs and INS Overtime and Premium Pay Provisions

Provision Customs INS

Basic overtime pay 2 times the hourly rate for actual hours worked.a4 hours pay for each additional 2 hours (or fraction

thereof) worked.

Total Sunday pay 1.5 times the hourly rate for actual hours worked. 2 days pay for 8 or fewer hours worked.

Total holiday pay 8 hours basic pay plus 1 hour of holiday pay for

each hour actually worked.

2-days’ pay for 8 or fewer hours worked in addition to

basic pay.

Total night paybFor 3 p.m.– 12 midnight: 1.15 times the hourly rate.

For 11 p.m.–8 a.m.: 1.2 times the hourly rate.

For 7:30 p.m.–3:30 a.m.:1.15 times the hourly rate

between 7:30 p.m. and 11:30 p.m. and 1.2 times

the hourly rate between 11:30 p.m. and 3:30 a.m.

1.10 times the hourly rate from 6 p.m.–6 a.m.

a

Customs includes overtime in calculating retirement benefits

b

For Customs night pay, when the “majority of hours” fall within the hours shown above, the night

differential applies for the entire shift. As such, shifts starting as early as noon can receive night

differential pay for an entire 8-hour shift.

Source: GAO analysis of Customs and INS pay provisions.

Table 3 shows a comparison of the hours of overtime worked versus the

number of hours paid under Customs and INS pay provisions. The primary

difference between the two overtime provisions is that Customs pays

double the hourly rate for actual hours worked, while INS can pay more

than double-time depending on the number of hours worked.

Table 3: Comparison of Overtime Hours Worked Versus Hours Paid

Overtime hours worked Customs hours paidaINS hours paid

1 24

2 44

3 68

4 88

5 10 12

6 12 12

7 14 16

8 16 16

a

Customs includes overtime in calculating retirement benefits.

Source: GAO analysis of Customs and INS pay provisions.

Table 4 shows a comparison of Sunday pay under Customs and INS pay

provisions. The major difference is that Customs pays 1.5 times the hourly

rate for actual hours worked; INS provides 2-days’ pay for 8 or fewer hours

worked.
Page 10 GAO-02-21 Comparison of Customs and INS Pay

Table 4: Comparison of Sunday Hours Worked Versus Hours Paid

Hours worked Customs hours paid INS hours paid

1 1.5 16

2 3.0 16

3 4.5 16

4 6.0 16

5 7.5 16

6 9.0 16

7 10.5 16

8 12.0 16

Source: GAO analysis of Customs and INS pay provisions.

Table 5 shows a comparison of holiday pay under Customs and INS pay

provisions. The primary difference again is that Customs pays 8 hours

basic pay plus one hour of holiday pay for each additional hour worked;

INS provides 2-days’ pay for 8 or fewer hours worked in addition to basic

pay when the holiday falls on a workday other than Sunday.

Table 5: Comparison of Holiday Hours Worked Versus Hours Paid

Hours worked Customs hours paid INS hours paid

1 9 24

2 10 24

3 11 24

4 12 24

5 13 24

6 14 24

7 15 24

8 16 24

Source: GAO analysis of Customs and INS pay provisions.

Two other differences between Customs and INS pay provisions involve

extra pay for foreign language proficiency and consideration of overtime

in calculating retirement benefits. Customs pays officers an award of

between 3 and 5 percent of basic pay for using a foreign language on the

job, while foreign language proficiency is a condition of employment for

INS officers. Customs also includes overtime up to a maximum of $15,000

in calculating retirement benefits; INS does not.
Page 11 GAO-02-21 Comparison of Customs and INS Pay

Our six comparisons of Customs and INS officers’ overtime and premium

pay showed that the effect of differences in pay provisions varied based on

schedules and shifts worked. For example, a GS-11, step 7, San Ysidro INS

officer who worked the 3 p.m.-to-12 midnight shift and two Sundays during

the pay period would have earned $170 more under Customs pay

provisions. The shaded area of table 6 highlights the primary difference—

Customs’ higher night differential pay rate and the greater number of

hours that the officer was eligible for night differential pay. (See app. II for

additional comparisons.)

Table 6: Comparison of GS-11, Step 7, INS Officer’s Earnings and Estimated Pay

Under Customs Provisions for Pay Period 2, 2001

Pay provision INS Customs (est.) Difference

Basic pay $2,060

80 @ $25.75 hourly rate

$2,060

80 @$25.75 hourly rate

0

Overtime (Sunday)a$824

16 x 2 x hourly rate

$824

16 @ 2 x hourly rate

0

Night payb$139

54 @ 0.10 x hourly rate

$309

80 @ 0.15 x hourly rate

+$170

Total pay $3,023 $3,193 +$170

a

The INS officer’s Sunday pay was in addition to 80 hours of regularly scheduled work in the pay

period. If working under Customs pay provisions, the officer would have been paid overtime at 2

times the hourly rate for the same hours, rather than 1.5 times the hourly rate (hourly rate plus 50-

percent Sunday premium), because the officer worked the Sunday hours in addition to the regularly

scheduled work week.

b

The INS officer received a 10-percent night differential for 54 hours worked between 6 p.m. and 6

a.m. Under Customs pay provisions, because the majority of hours worked were between 3 p.m. and

midnight, the officer would have been paid a 15-percent night differential for the entire shift worked.

The officer would have been paid a 15-percent night differential for 80 hours.

Source: GAO analysis of Customs and INS data.

On the other hand, a GS-11, step 7, San Ysidro Customs officer who

worked the 8 a.m.-to-4 p.m. shift that included two Sundays during the pay

period and overtime during the week and on Sunday would have earned

$781 more under INS pay provisions. INS must pay overtime on Sunday

and schedules Sunday work in addition to an 80-hour pay period. The

shaded area of table 7 highlights the primary difference: INS pays overtime

for the first 8 hours worked on Sundays in addition to pay for the regularly

scheduled work week. (See app. II for additional comparisons.)

Effect of Differences

in Customs and INS

Pay Provisions Varied

Depending on

Schedules and Shifts

Worked
Page 12 GAO-02-21 Comparison of Customs and INS Pay

Table 7: Comparison of GS-11, Step 7, Customs Officer’s Earnings and Estimated

Pay Under INS Pay Provisions for Pay Period 2, 2001

Pay provision Customs INS (est.) Difference

Basic pay $2,060

80 @ $25.75 hourly rate

$2,060

80 @ $25.75 hourly rate

0

Overtime (Sunday) a $670

13 @ 2 x hourly rate

$1,545

16 x 2 x hourly rate

28 @ hourly rate

+$875

Overtime (Mon.-Sat.)b $631

12.25 @ 2 x hourly rate

$743

4.25 @ 1.5 x hourly ratec

24 @ hourly rate

+112

Sunday premium paya$206

16 @ 0.5 x hourly rate

0 -$206

Total pay $3,567 $4,348 +$781

a

In addition to working two scheduled 8-hour Sundays for which the Customs officer was paid basic

pay and a 50-percent premium, the officer worked 13 hours of overtime ( 6 hours the first Sunday and

7 hours the second Sunday) and was paid at 2 times the hourly rate. Under INS provisions, the officer

would have been paid 2-days’ pay for both Sundays and 28 hours of 1931 Act overtime for the

additional 13 hours of overtime worked on the two Sundays.

b

The Customs officer worked 12.25 hours of overtime Monday through Saturday and was paid at 2

times the hourly rate. Under INS pay provisions, the officer would have been paid 4.25 hours of 1945

Act overtime at 1.5 times the hourly rate for inspection overtime worked between 8 a.m. and 5 p.m.

and 24 hours of 1931 Act overtime for 8 hours of overtime worked between 5 p.m. and 8 a.m.

c

$19.53 was the hourly rate of a GS-10, step 1, the maximum hourly rate for 1945 Act (FEPA)

overtime in calendar year 2001.

Source: GAO analysis of Customs and INS data.

We requested comments on a draft of this report from the Commissioners

of Customs and INS. On October 19 and 22, INS provided comments from

several of its offices. Many of the comments referenced the limited scope

of our review. For example, the Assistant Commissioner, Human

Resources and Development, commented, in part, that “It is the limited

scope of this current study, which addresses a single land border crossing,

that restricts it applicability and use in drawing broad comparisons and

conclusions.” As discussed with our requester, our objective was not to do

a comprehensive review of the two pay systems but to identify differences

and show the effect of some of the differences on Customs and INS

officers’ pay. We believe that our pay comparisons sufficiently illustrate

that the two pay systems are very different and do not lend themselves to

side-by-side comparisons.

In addition, INS’ Assistant Commissioner, Human Resources and

Development, commented that tables 6 and 7 in the draft report were

limited in their usefulness because of a lack of information regarding when

the officers performed the work during the workweek. We believe that the

Agency Comments

and Our Evaluation
Page 13 GAO-02-21 Comparison of Customs and INS Pay

notes to tables 6 and 7 sufficiently explain when the officers worked both

regularly scheduled shifts and overtime.

INS’ Acting Executive Associate Commissioner, Office of Programs,

commented that we should have provided a more detailed analysis of a

major difference between the two systems; overtime pay being included in

the retirement calculation for Customs officers but not for INS officers.

We noted this in two instances in the report (see pp. 2 and 10), but did not

perform a detailed analysis of the annuities because our focus was on

differences in pay for work performed at the ports of entry, not on total

compensation packages.

INS officials provided additional technical comments, which we have

incorporated where appropriate.

On October 25, Customs provided comments on the draft report. The

Director, Office of Planning, said that most of Customs’ concerns had been

addressed through discussions with the audit team. The Director provided

other technical comments, which we have included where appropriate.

As agreed with your office, unless you publicly announce its contents

earlier, we plan no additional distribution of this report until 30 days from

its issue date. At that time, we will send copies of this report to the

Chairman of the Senate Caucus on International Narcotics Control;

Chairman and Ranking Minority Member of the Senate Committee on

Finance; and Chairmen and Ranking Minority Members of the House Ways

and Means Committee and its Subcommittee on Trade. We will also send

copies to the Attorney General; Secretary of the Treasury; Commissioner

of Customs; Commissioner, Immigration and Naturalization Service; and

others upon request.

The key contributors to this report are acknowledged in appendix III. If

you or your staff have any questions about this report, please contact me

on (202) 512-8777 or Darryl W. Dutton on (213) 830-1000.

Sincerely yours,

Laurie E. Ekstrand

Director, Justice Issues
Appendix I: San Ysidro Land Border Port

Profile

Page 14 GAO-02-21 Comparison of Customs and INS Pay

San Ysidro is the largest and busiest land border port in the world.

According to Customs, in fiscal year 2000, almost 40 million people passed

through the 24-hour port of entry; they arrived in vehicles (32 million),

buses (76,000), and as pedestrians (12.6 million).

Entry into the United States is granted by either Customs or INS officers,

who share primary inspection responsibilities at the port. As of May 2001,

San Ysidro had approximately 122 Customs officers1

 and

approximately132 INS officers responsible for inspecting people and

vehicles entering the United States.

Customs’ work schedules were

• Two 40-hour work weeks;

• 5 days a week; 8-hour workdays within a 7-day week;

• Regularly scheduled Saturdays and Sundays; and

• No alternate work schedules.

Customs’ most heavily staffed shifts were

• 8 a.m.–4 p.m. (36 officers),

• 4 p.m.–12 a.m. (36 officers),

• 12 a.m.–8 a.m., Monday-Friday (15 officers), and

• 12 a.m.–8 a.m., Saturday-Sunday (18 officers).

INS’ work schedules were

• One 80-hour pay period;

• 6-day work week, Monday–Saturday;

• Sunday not regularly scheduled (always overtime); and

• Alternate work schedules (typically eight 9-hour days and one 8-hour

day).

 1

 This number does not include officers assigned to Otay Mesa port-of- entry and does not

include canine enforcement officers.

Appendix I: San Ysidro Land Border Port

Profile
Appendix I: San Ysidro Land Border Port

Profile

Page 15 GAO-02-21 Comparison of Customs and INS Pay

INS’ most heavily staffed shifts were

• 5 a.m.–3 p.m. (10 officers),

• 6 a.m.–3 p.m. (34 officers),

• 3 p.m.–12 a.m. (42 officers), and

• 12 a.m.–9 a.m. (16 officers).
Appendix II: Additional Examples of Effects

of Differences in Customs and INS Pay

Provision Comparisons

Page 16 GAO-02-21 Comparison of Customs and INS Pay

In addition to the two pay comparisons presented on pages 11 and 12, we

performed four comparisons that show differences in Customs and INS

pay, which varied depending on schedules and shifts worked. For

example, a GS-11, step 7, San Ysidro INS officer who worked the 3 p.m.–

to-12 midnight shift, including one weekday holiday and two Sundays

during the pay period, would have earned $21 less under Customs pay

provisions. The difference is primarily because INS pays 2-days’ pay plus

basic pay for a holiday, and Customs pays 1-day’s pay plus basic pay for

the holiday. This difference is partially offset, however, by Customs’

paying night differential to an officer on annual leave (vacation); INS pays

limited night differential to officers while they are on leave. The INS

officer in our example was on leave for 3 days during the pay period. In

addition, Customs also pays a higher night differential rate; 15-percent

versus a 10-percent premium for INS.

The shaded areas of table 8 highlight the primary differences; INS’ higher

holiday pay, Customs’ higher night differential pay, and Customs’ night

differential paid to an officer on leave.

Table 8: Comparison of GS-11, Step 7, INS Officer’s Earnings and Estimated Pay

Under Customs Provisions for Pay Period 3, 2001

Pay provision INS Customs (est.) Difference

Basic pay $2,060

80 @ $25.75 hourly rate

$2,060

80 @ $25.75 hourly rate

0

Overtime (Sunday)a$824

16 x 2 x hourly rate

$824

16 @ 2 x hourly rate

0

Holiday payb$412

16 @ hourly rate

$206

8 @ hourly rate

-$206

Night payc$93

36 @ 0.10 x hourly rate

$278

72 @ 0.15 x hourly rate

+$185

Total pay $3,389 $3,368 -$21

a

The INS officer’s Sunday pay was in addition to 80 hours of regularly scheduled work. If working

under Customs pay provisions, the officer would have been paid overtime at 2 times the hourly rate

for the same hours, rather than 1.5 times the hourly rate (hourly rate plus 50-percent Sunday

premium), because the officer worked the Sunday hours in addition to the regularly scheduled work

week.

b

The INS officer was paid 2-days’ pay for a Monday-Saturday holiday in addition to 1-day’s basic pay

(3 days’ pay in total). Under Customs pay provisions, the officer would have been paid a 1-day

premium for the holiday in addition to 1 day’s basic pay (2-days’ pay in total).

c

The INS officer received a 10-percent night differential for 36 hours worked between 6 p.m. and 6

a.m., but no night differential while on 3 days’ annual leave. The officer received night differential for

the holiday. Under Customs pay provisions(the majority of hours provision), the officer would have

been paid, a 15 percent night differential for 72 hours, including night differential while on 3 days

leave. Under Customs pay provisions, the officer would not have been paid night differential for the

holiday.

Source: GAO analysis of Customs and INS data.

Appendix II: Additional Examples of Effects

of Differences in Customs and INS Pay

Provision Comparisons
Appendix II: Additional Examples of Effects

of Differences in Customs and INS Pay

Provision Comparisons

Page 17 GAO-02-21 Comparison of Customs and INS Pay

In another example, a GS-9, step 4, San Ysidro INS officer who worked the

12 midnight-to-9 a.m. shift, 2 Sundays, and overtime during the week

would have earned $402 more under Customs pay provisions. The

difference is primarily due to Customs paying a higher overtime rate

Monday through Saturday, Sunday commute pay, and higher night pay

than INS. The shaded areas of table 9 highlight the primary differences in

pay.

Table 9: Comparison of GS-9, Step 4, INS Officer’s Earnings and Estimated Pay

Under Customs Provisions for Pay Period 2, 2001

Provision INS Customs (est.) Difference

Basic pay $1,561

80 @ $19.51 hourly rate

$1,561

80 @ $19.51 hourly rate

0

Overtime (Sunday)a$624

16 x 2 x hourly rate

$624

16 @ 2 x hourly rate

0

Overtime (Mon.-Sat.)b $468

12 @ hourly rate

8 @ 1.5 x hourly rate

$546

14 @ 2 x hourly rate

+$78

Commute (Sunday)c0 $117

6 @ hourly rate

+$117

Night payd$105

54 @ 0.10 x hourly rate

$312

80 @ 0.20 x hourly rate

+$207

Total pay $2,758 $3,160 +$402

a

The INS officer’s Sunday pay was in addition to 80 hours of regularly scheduled work. If working

under Customs pay provisions, the officer would have been paid overtime at 2 times the hourly rate

for those same hours, rather than 1.5 times the hourly rate (hourly rate plus 50-percent Sunday

premium), because the officer worked the Sunday hours in addition to the regularly scheduled work

week.

b

The INS officer was paid 12 hours of 1931 Act overtime for 6 hours overtime worked between 5 p.m.

and 8 a.m. The officer also worked 8 hours of 1945 Act inspection overtime between 8 a.m. and 5

p.m. and was paid at l.5 times the hourly rate. Under Customs pay provisions, the officer would have

been paid for 14 hours of overtime at 2 times the hourly rate.

c

The INS officer was not authorized to receive commute pay under INS pay provisions. Under

Customs pay provisions, the officer would have been paid 6 hours commute pay for returning to work

on two Sundays, at 3 times the hourly rate, to perform overtime assignments.

d

The INS officer received a 10-percent night differential for 54 hours worked between 6 p.m. and 6

a.m. Under Customs pay provisions, because the majority of hours worked were between 11 p.m.

and 8 a.m., the officer would have been paid a 20-percent differential for 80 hours.

Source: GAO analysis of Customs and INS data.

Another example shows that a GS-11, step 7, San Ysidro Customs officer

who worked the 4 p.m.-to-midnight shift, including 2 Sundays and

overtime on Sunday and during the week, would have received $79 more

under INS pay provisions. The difference was primarily due to the officer

receiving 2-days’ pay for Sunday overtime under INS provisions; Sunday

was a regularly scheduled Customs workday, and the officer received only
Appendix II: Additional Examples of Effects

of Differences in Customs and INS Pay

Provision Comparisons

Page 18 GAO-02-21 Comparison of Customs and INS Pay

30 minutes of overtime, or $26 extra. The shaded area of table 10

highlights the primary difference; INS pays overtime for the first 8 hours

worked on Sundays, in addition to pay for the regularly scheduled

workweek.

Table 10: Comparison of GS-11, Step 7, Customs Officer’s Earnings and Estimated

Pay Under INS Pay Provisions for Pay Period 2, 2001

Pay provision Customs INS (est.) Difference

Basic pay $2,060

80 @ $25.75 hourly

rate

$2,060

80 @ $25.75 hourly rate

0

Overtime (Sunday)a $26

0.5 @ 2 x hourly rate

$427

8 x 2 x hourly rate

0.5 @ 1.5 x hourly rateb

+$401

Overtime (Mon-Sat)c$258

5 @ 2 x hourly rate

$147

5 @ 1.5 x hourly rateb

-111

Sunday premium paya$103

8 @ 0.5 x hourly rate

0

Does not apply

-$103

Night payd$247

64 @ 0.15 x hourly

rate

$139

54 @ 0.10 x hourly rate

-$108

Total pay $2,694 $2,773 +79

a

The Customs officer worked 8.5 hours on one of the Sundays. For that Sunday, the officer was paid

basic pay and a 50-percent Sunday premium for 8 hours and 2 times the hourly rate for 30 minutes

overtime. The Customs officer was on sick leave the other Sunday and received basic pay but was

not paid Sunday premium for that day. Under INS pay provisions, the officer would have been paid 2

days’ pay for the first 8 hours worked and 30 minutes of 1945 Act overtime at 1.5 times the hourly

rate.

b

$19.53 is the GS-10, step 1, maximum hourly rate for 1945 Act (FEPA) overtime in calendar year

2001. Under INS pay provisions, an officer working in excess of 8 hours, but less than 9 hours on a

Sunday or a holiday, would have been paid 1945 Act overtime at 1.5 times the hourly rate. The officer

would also have been paid 1945 Act overtime for inspection overtime worked between 8 a.m. and 5

p.m., Monday through Saturday.

c

The Customs officer was paid 5 hours of overtime at 2 times the hourly rate. Under INS pay

provisions, the officer would have been paid for 5 hours of 1945 Act inspection overtime between 8

a.m. and 5 p.m. at 1.5 times the hourly rate.

d

The Customs officer was paid a 15-percent night differential for 64 hours because the majority of

hours worked were between 3 p.m. and 12 midnight. Under INS pay provisions, the officer would

have been paid a 10-percent night differential for 54 hours worked between 6 p.m. and 6 a.m.

Source: GAO analysis of Customs and INS data.

In our last example, a GS-9, step 4, San Ysidro Customs officer who

worked the 2 p.m.-to-10 p.m. shift, including one weekday holiday during

the pay period, would have earned $219 more under INS pay provisions.
Appendix II: Additional Examples of Effects

of Differences in Customs and INS Pay

Provision Comparisons

Page 19 GAO-02-21 Comparison of Customs and INS Pay

The difference was primarily due to the officer being paid for “rollback”

1

(“callback” under Customs provisions) and 8 additional hours of holiday

pay under INS provisions. The shaded areas of table 11 highlight the

primary differences; INS would pay rollback and twice the holiday pay of

Customs’ pay.

Table 11: Comparison of GS-9, Step 4, Customs Officer’s Earnings and Estimated

Pay Under INS Pay Provisions for Pay Period 3, 2001

Pay provision Customs INS (est.) Difference

Basic pay $1,561

80 @ $19.51 hourly rate

$1,561

80 @ $19.51 hourly rate

0

Overtime (Mon.-Sat.)a$576

14.75 @ 2 x hourly rate

$624

32 @ hourly rate

+48

Callback (Customs),

rollback (INS)b

0 $156

8 @ hourly rate

+156

Holiday Payc$156

8 @ hourly rate

$312

16 @ hourly rate

+156

Night payd$211

72 @ 0.15 x hourly rate

$70

36 @ 0.10 x hourly rate

-141

Total pay $2,504 $2,723 +219

a

The Customs officer was paid 14.75 hours of overtime at 2 times the hourly rate. Under INS pay

provisions, the officer would have been paid 32 hours of 1931 Act overtime for 14.5 hours worked.

b

Under INS pay provisions, the officer would have been paid 8 hours rollback at the hourly rate, or two

hours pay at the basic overtime rate (four hours) on two weekdays, for working overtime that was not

continuous to previously worked shifts.

c

The Customs officer was paid a 1-day premium for the holiday in addition to 1-day’s basic pay (2-

days’ pay in total). Under INS pay provisions, the officer would have been paid 2-days’ pay for a

Monday-Saturday holiday in addition to 1-day’s basic pay (3 days pay in total).

d

The Customs officer received a 15 percent night differential for 72 hours because the majority of

hours worked were between 3 p.m. and midnight. Under INS pay provisions, the officer would have

been paid a 10-percent night differential for 36 hours worked between 6 p.m. and 6 a.m.

Source: GAO analysis of Customs and INS data.

 1

Additional pay at the basic overtime rate for reporting early or being called back for

unscheduled inspections.
Appendix III: GAO Contacts and Staff

Acknowledgments

Page 20 GAO-02-21 Comparison of Customs and INS Pay

Laurie E. Ekstrand, (202) 512-8777

Darryl W. Dutton, (213) 830-1000

Kathleen Ebert, James Russell, Samuel Caldrone, David Alexander, Wendy

Ahmed, Nancy Finley, and Mike O’Donnell made key contributions to this

report.

Appendix III: GAO Contacts and Staff

Acknowledgments

GAO Contacts

Staff

Acknowledgments

(440002)
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