In all instances reviewed, recorded compensatory hours were sufficient to cover leave hours taken, but not deducted from the individual's accumulated leave balance. We conclude the employee was not compensated for all hours worked. As a result, the Department's system for monitoring overtime and compensatory time for this employee violates state law and WSU policies. We recommend the Department comply with state law and WSU policies for overtime and compensatory time for all employees. We further recommend the Department determine the amount of overtime owed to this employee, and either pay the employee for all prior overtime, or grant the employee compensatory time off for all overtime hours worked.
Internal control is a management process. . .
A management control system, including comprehensive internal controls, should provide reasonable assurance that entity objectives are being met. Changes to a scheduled work period employee's assigned hours may be made . . . for operational convenience . . . or when the change is requested by the employee and approved by the employing official . . . Enter the hours earned on each date. . . Indicate total hours of compensatory time earned for the month . . . For approved compensatory time, these hours will be recorded on staff time reports.