Multiple Agencies
An Audit of Leave Accounting Practices
August 1998
Report Number 98-053
Overall Conclusion
Texas entities' leave accounting practices, specifically those concerning Fair Labor Standards Act (FLSA) overtime and state compensatory time, are generally in compliance with state and federal regulations.
Key Facts and Findings
- Errors in calculating overtime hours (error rates of 3 to 17 percent were found at the four agencies audited)
- Poor controls for detecting or preventing negative leave balances
- A lack of documentation to support FLSA determinations
As a result, we are developing an Overtime Management Guide to assist agencies in dealing with these common problems. Our hope is that this Guide will reduce the risk to the State. The Guide will be released in September 1998.
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