Audit of Overtime and Travel

October 2017

• Executive Summary
• Statement of Conformance
• 1. Introduction
  • 1.1. Purpose
  • 1.2. Background
  • 1.3. Audit Objective, Scope, Approach, Criteria and Sample
    • 1.3.1 Audit Objective
    • 1.3.2 Audit Scope
    • 1.3.3 Audit Approach
    • 1.3.4 Audit Criteria
  • 1.4. Report Structure
• 2. Findings, Conclusions and Recommendations
  • 2.1. National Strategic Level Findings
  • 2.2. Governance Level Findings
  • 2.3. Operational Level Findings
• 3. Recommendations and Management Action Plan
• Appendix A - Listing of overtime and travel data analysis reports

Executive Summary

The management of overtime and travel is a contributor to the efficient administration of public funds. While Transport Canada’s (TC) overtime and travel budgets represent a small proportion of salaries and other operating costs, the impact of not managing these expenditures efficiently can hinder the department’s ability to deliver its operations in a cost-effective manner.

The Audit of Overtime and Travel was included in the Department’s Risk-Based Audit Plan. The audit assessed the adequacy and effectiveness of existing controls to manage overtime and travel expenditures. Specifically, the audit assessed the controls in place that help ensure there are:

• clear roles, responsibilities, and accountabilities of employees and management including Program Accountable Executives (PAEs) and other Responsibility Centre Managers.
• useful monitoring tools and support available to managers and management boards and these tools are used to effectively manage overtime and travel expenditures to deliver their programs.

Overall, the controls in place for managing overtime and travel activities are adequate and the audit found no significant control weaknesses. However, there is a need to improve the use of existing data to support strategic decision-making; clarify and strengthen governance; and address some specific issues.

National Programs that rely on overtime and travel to deliver their programs are not maximizing the data available to fully understand the drivers of overtime and travel to help ensure their programs are delivered cost-effectively while supporting employees’ work-life balance. Although overtime and travel costs represent a small portion of TC’s budget, a lack of such analysis reduces the Department’s ability to plan for its long-term workforce, and identify cost-effective program delivery options while supporting employees’ work-life balance.

As part of the Department’s efforts to improve its budget planning, financial forecasting and management practices, steps should be taken to make better use of overtime and travel data. The analyses carried out by the audit team and shared with the Resource Management Committee should serve as a starting point for on-going analysis that would help ensure the cost-effective use of overtime and travel to deliver TC programs.

The roles and responsibilities described in the departmental Policy on Overtime and Extra-Duty are out of date. Well-defined roles and responsibilities are needed to ensure clear accountabilities and to support effective governance.

Lastly, minor control weaknesses related to overtime pre-approval, overtime entries within the Leave and Extra-Duty system, the monitoring of carry-forward compensatory leave balances and how cost-recoveries related to overtime and travel expenditures are accounted were observed.

The audit makes recommendations to help senior management target its efforts to improve the management of overtime and travel expenditures to help ensure they support effective and efficient program delivery.

Statement of Conformance

This Audit conforms to the Internal Auditing Standards for the Government of Canada, as supported by the results of an external assessment of Internal Audit’s Quality Assurance and Improvement Program.

Dave Leach (CIA, MPA) Director, Audit and Advisory Services

Martin Rubenstein (CPA, CIA, CFE) Chief Audit and Evaluation Executive

1. Introduction

1.1. Purpose

The Audit of Overtime and Travel was included in Transport Canada’s (TC) Risk-Based Audit Plan.

The audit assessed the adequacy and effectiveness of management controls related to overtime and travel. This is an area of increased interest given the departmental budget constraints experienced at the beginning of the 2015-2016 fiscal year. The audit focused on how the department manages overtime and travel through accountabilities, roles and responsibilities; guidelines and policies; departmental systems; monitoring and corrective actions.

1.2. Background

TC completes a significant number of inspections and other activities that often require employees to travel and work outside of their normal working hours. Overtime and travel expenditures are an essential part of delivering the department’s mandate. According to the various collective agreements, employees’ earned overtime can be compensated either in cash or in equivalent leave with pay.

While the dollar amounts of overtime earned and of travel expenditures incurred do not make up a significant amount of the total department’s allocated budget, in a period of budgetary constraints, such expenditures can still be widely scrutinized. Even though some of the overtime and travel costs can be recovered from industries or other government departments, when employees take their compensatory leave with pay or are on travel status, there are indirect costs to the department (i.e. staff unavailable) impacting daily operations/ program delivery, which may drive the need for even more overtime.

This audit reviewed overtime and travel simultaneously because:

• Both are guided broadly by governmental directives and are required to be managed by managers possessing delegated financial authorities.
• Both require pre-approval from delegated managers and final approval is to be recorded in departmental systems.
• Both impact not only the current year’s budget, but also program delivery (operations), work-life balance of employees, labour relations, the department’s reputation, and long-term planning.
• Inaccurate entries in systems could impact financial reports and departmental performance, or be indicators of potential fraud.
• In some Safety and Security programs, overtime and travel costs related to certain activities can be recovered from industries according to various regulations, contracts, or memoranda of understanding.

At TC, employees enter overtime requests in the automated departmental application, leave and Extra Duty (LEX). Managers with delegated financial authority review and approve extra duty (overtime) occurrences. Human Resources (HR) administers LEX to ensure the system corresponds to the latest collective agreements and they ensure the overtime entitlements are paid via the governmental pay system. Managers can monitor the overtime transactions directly through the LEX reporting function. TC uses the Salary Management System (SMS) to manage all salary information, and overtime is required to be forecasted and monitored under “Global Cost”.

For travel, employees use a web-based departmental tool called iTravel, which tracks and manages requests and approvals, from the initial authorization right up to the reimbursement of travel expenses. For both overtime and travel, managers can monitor expenditures by running different reports using TC’s financial reporting tool, Business Intelligence. Normally, managers’ Financial Management Advisors (FMAs) provide overtime and travel related reports and information through monthly Resource Utilization Status Highlight (RUSH) reports, or customized reports requested by managers.

Overtime and travel are just two examples of the many expenditure items considered as part of the Department’s budgeting, planning and reporting processes. For national programs, program business committees lead by a Program Accountable Executive (PAE), along with group level management boards have been the key governance bodies for budgeting, planning and reporting. As of January 2017 a new governance body, the Resource Management Committee (RMC), was created. Its purpose is to ensure a senior executive level review of department-wide resource management activities is conducted. RMC provides a forum for discussion, integration, management, decision-making and the formulation of recommendations to TC’s Executive Management Committee (TMX).

1.3. Audit objective, scope, approach, criteria and sample

1.3.1 Audit Objective

The audit assessed the controls in place that help ensure there are:

• Clear roles, responsibilities, and accountabilities of employees and management including PAEs and other Responsibility Centre Managers.
• Useful monitoring tools and support available to managers and management boards and these tools are used to effectively manage overtime and travel expenditures to deliver their programs.

1.3.2 Audit Scope

The audit looked at the management of overtime and travel expenditures that occurred in the last four fiscal years (2013-14 to 2016-17) for the following organizations:

• Aircraft Services
• Civil Aviation - Headquarters and five Regions.
• Marine Safety and Security - Headquarters and five Regions
• Programs - Programs in five Regions
• Policy – Marine Policy in Headquarters

These organizations represent approximately 75% of total overtime and 68% of total travel expenditures over the four year period we examined.

 

Alternate text in paragraph form: the figure displays a bar graph.

The bar graph illustrates the total amount of employee earned overtime between fiscal years 2013-2014 and 2016-2017 for organizations selected within the scope of the audit and for the Department as a whole. The selected organizations represent between 73% and 76% of employee earned overtime of the total Department. Employee earned overtime increased from 2013-2014 to 2014-2015; however there was a steady decline from 2014-2015 to 2016-2017.

 

Alternate text in paragraph form: the figure displays a bar graph.

The bar graph illustrates the total travel expenditures between fiscal years 2013-2014 and 2016-2017 for organizations selected within the scope of the audit and for the Department as a whole. The selected organizations represent between 66% and 69% of travel expenditures of the total Department. Travel expenditures increased from 2013-2014 to 2014-2015; however there was a steady decline from 2014-2015 to 2016-2017.

1.3.3 Audit Approach

In examining the management of overtime and travel within the department the audit team:

• Reviewed roles, responsibilities, and accountabilities defined in relevant internal and external documents.
• Reviewed departmental policies, guidance, procedures related to overtime and travel, including available training.
• Reviewed departmental systems to see how managers, management boards and corporate services use them for the management of overtime and travel.
• Reviewed data/information/reports provided to managers from different supporting groups (e.g., Finance, HR).
• Interviewed staff and management at Headquarters and two regions (Pacific and Ontario) to see how they manage and monitor overtime and travel expenditures.
• Analyzed data from the financial system, HR systems, and Safety and Security National Oversight Plans.
• Carried out targeted overtime transaction testing.
• Developed overtime and travel expenditure profiles and summaries for the organizations in the audit’s scope to illustrate the types of data analysis that management could perform.

1.3.4 Audit Criteria

The audit examined two broad areas:

• Governance
• Management Controls and Monitoring Activities.

Governance

Internal Audit expected accountabilities, roles and responsibilities of management and staff responsible for the monitoring of overtime and travel expenditures are defined, integrated, documented, and communicated.

Management Controls and Monitoring Activities

Internal Audit expected:

• Departmental wide risks, including fraud risk, across different manual and automated systems and processes used to manage overtime and travel expenditures are identified, evaluated, mitigated and monitored on an on-going basis.
• Key control activities are designed, documented and implemented to address horizontal risks identified in managing overtime and travel expenditures.
• Policies, guidelines, procedures and tools are standardized, updated, and available to all staff who incur, input, and manage overtime and travel expenditures.
• Information and reports available/provided to managers for decision-making purposes are accurate, complete and easily accessible.
• Managers and management boards use the information to adequately oversee and manage overtime and travel expenditures.
• Managers, management boards and Corporate Services work effectively together to monitor and manage overtime and travel to help ensure effective and efficient program delivery.

1.4. Report structure

For each level of findings, we have included contextual information, a summary of what we expected to find, what we found, our conclusions and where appropriate recommendations. The last section of the report contains management’s action plan to address the audit recommendations.

2. Findings, Conclusions and Recommendations

Overall Conclusion

The audit team found the controls in place for managing overtime and travel activities are adequate and there are no significant control weaknesses. However, there is a need to, improve the use of existing data to support strategic decision-making; update TC’s Overtime policy; and make some specific changes related to data entry, monitoring compliance and overall reporting.

2.1. National strategic level findings

Context

Overtime and travel are necessary expenditures for TC to deliver its programs across the country at multiple sites. Marine Safety and Security inspectors traveling to carry out inspections of vessels, and Aircraft Services that maintain aircraft for clients who operate on a 24/7 basis (e.g. the Canadian Coast Guard) are just a few examples of why TC spends funds on travel and overtime.

Overtime and travel costs may be a relatively small portion of TC’s budget but they do impact employees’ work-life balance more than many other expenditures. Like all expenditures, spending decisions related to overtime and travel should be based on the best information and analysis available to support cost-effective and sustainable program delivery.

What We Expected

We expected accurate and complete information and reports to be provided to managers, and that management boards would use this information to adequately oversee and manage overtime and travel to help ensure effective and efficient program delivery.

What We Found

Managers have access to overtime and travel reports from TC’s Business Intelligence (BI) database and overtime reports directly from LEX. As well, FMAs support managers in financial management, by providing them with overtime and travel reports. These reports vary in detail, but usually include monthly RUSH reports, reports showing the potential cash impact of leave carried forward, and a list of top overtime earners. These reports focus on the short-term financial impact of overtime and travel by identifying current year budgetary pressures. They do not provide an analysis of overtime and travel cost drivers or workload and workforce changes that would support longer-term strategic decisions. The reports that are provided to the PAEs also do not focus on the national program, which includes the regions, to facilitate the management of overtime and travel at the national level.

Although the departmental systems have the capability to generate reports of varying levels of detail, the Department is not performing analyses to compare overtime and travel expenditures with non-financial information that would help identify long-term financial, operational, or workforce impacts.

Given that there have been no comprehensive national program analyses of overtime and travel carried out in the Department, the audit team conducted various data analyses based on the available data to demonstrate the type of analysis that should be performed to support decision making. The audit team analyzed four years of data of the five programs within the audit’s scope and provided the analysis to each Program Accountable Executive. The following are some examples:

1. National Program Profiles: For each of the five programs (HQ and five regions) profiles were created to illustrate overtime and travel expenditures broken down by region, highlighting changes over the four-year period. This analysis can help PAEs identify differences between regions that may help identify efficiency improvement opportunities.
2. 24/7 analysis: Displays when overtime occurs over the days of the week and the hours of each day. Each collective agreement sets “regular working hours” where, in theory, work could be scheduled. For example, the Technical Inspectors’ collective agreement describes a regular 7.5 hour workday could occur between 6:00 and 18:00 Monday through Friday (expect statutory holidays). This type of analysis can help identify opportunities to organize work to minimize the need for overtime between these “regular” working hours or suggest the need to explore the potential for shift work.
3. Full-time Employee (FTE) analysis: Overtime was converted into an FTE equivalent and compared with the Program’s actual FTEs. Such analysis can help PAEs analyze whether additional FTEs may be needed to deliver their programs or whether overtime continues to be cost-effective.
4. Sick leave analysis: Sick leave of top overtime earners were compared with the average number of days of sick leave taken by employees within the same occupational group. The analysis can be helpful in determining the extent to which overtime is a factor in the employees’ well-being.

The analysis conducted by the audit team only represents a sample of the potential analysis that can be performed with the data available to the Department. To be useful for the PAEs, the analysis should be customized to serve their decision-making needs.

Conclusion

National Programs that rely on overtime and travel to deliver their programs are not maximizing the data available to fully understand the drivers of overtime and travel to help ensure their programs are delivered cost-effectively while supporting employees’ work-life balance. Although overtime and travel costs represent a small portion of TC’s budget, a lack of such analysis reduces the Department’s ability to plan for its long-term workforce, and identify cost-effective program delivery options while supporting employees’ work-life balance. As part of the Department’s efforts to improve its budget planning, financial forecasting and management practices, steps should be taken to make better use of overtime and travel data. The analyses carried out by the audit team and shared with the RMC should serve as a starting point for on-going analysis that would help ensure the cost-effective use of overtime and travel to deliver TC programs.

Recommendations

1. The Department, through its newly formed RMC, needs to set the expectations for PAEs regarding managing overtime and travel of their national programs. To help ensure programs are delivered cost-effectively and to support employees’ work-life balance, data from departmental systems should be monitored, analyzed, and fully integrated into the departmental planning processes.
2. The Assistant Deputy Minister (ADM) Corporate Services should identify and implement opportunities to improve the strategic advice and support provided by Financial and Human Resource Management Advisors to PAEs.

2.2. Governance level findings

Context

The management of overtime and travel involves many key players, each having different roles and responsibilities in ensuring that the related funds are planned, budgeted, expended and monitored. With many players, it becomes increasingly important to have effective governance.

What We Expected

We expected accountabilities, roles and responsibilities of different stakeholders responsible for the management of overtime and travel expenditures to be defined, integrated, documented, and communicated.

What We Found

The roles, responsibilities, and accountabilities of different stakeholders and guidance on the management of overtime and travel are defined in broad terms in various directives, policies, guidelines, collective agreements, and internal documents and procedures.

Although there is no government-wide specific policy on the management of overtime, the Directive on Terms and Conditions of Employment along with the various collective agreements provide an overall basis for the administration of overtime. At TC, user guides for systems such as LEX, iTravel and the Salary Management System are also available to help staff with the technical data entry questions related to overtime and travel. However, other than general or technical system user guidance, there is no specific guidance that describes what national programs should be analyzing to help them better manage overtime and travel.

In the absence of national guidance, some regions and programs have developed their own approaches to managing overtime, making it difficult to manage overtime consistently on a national basis and to identify areas for improvement.

TC’s Policy on Overtime and Extra-Duty, which was last updated in May 2001, provides some general guidance on overtime but does not reflect the roles, responsibilities and accountabilities of some key functions such as PAEs, FMAs, Labour Relations, and the Cost Recovery Unit. These key players have various roles in the planning and management of overtime such as overseeing national programs, providing advice to managers, and working with managers to ensure cost recoverable overtime is identified. In addition, the evolving roles of compensation advisors have also not been updated in the Policy to reflect the changes in their monitoring practices. As the department moves towards using all of the functionalities of Phoenix, the new government pay system, TC compensation advisors focus less on monitoring compliance with collective agreement conditions and more on ensuring data entries do not create technical issues with Phoenix. This change makes employees’ responsibility to accurately enter overtime requests and managers’ responsibility to ensure these requests are accurate, complete, and in accordance with an employee’s collective agreement, even more critical.

In terms of travel, the National Joint Council (NJC) Travel Directive provides the principles for the management of government travel and the guidance for employees and managers in achieving fair, reasonable and modern travel practices across the public service. TC’s intranet myTC provides detailed instructions and tips for each step of the travel process. In addition, the new Directive on Travel, Hospitality, Conference, and Event Expenditures that came into effect on April 1, 2017, redefined approval levels and triggered corresponding changes to delegation documents, the iTravel system and its user guide. These changes were communicated to employees via myTC website and direct email communication to regional accounting offices. Similar to overtime, there is no specific guidance on how travel should be managed nationally nor how data related to travel should be analyzed to identify potential efficiencies that should be applied on a national basis.

Conclusion

The roles and responsibilities described in the departmental Policy on Overtime and Extra-Duty are out of date. Well-defined roles and responsibilities are needed to ensure clear accountabilities and to support effective governance. In addition, if guidance on the management of overtime and travel is provided to PAEs, it should help them with:

• Analyzing overtime and travel cost drivers;
• Setting overtime and travel expenditure benchmarks for similar activities;
• Analyzing costs and benefits of incurring overtime while travelling versus staying in a hotel for an extra night; and
• Standardizing business rules for forecasting overtime in the department’s Salary Management System.

Recommendation

3. The ADM Corporate Services should update the departmental overtime policy to reflect the changes at the government level (e.g. Phoenix) and at the departmental level (e.g. Program Activity Architecture structure, RMC) to clearly define roles, responsibilities and accountabilities. As a result, procedures and guidance should be updated and communicated. This will facilitate the completeness and accuracy of data input, ongoing monitoring and reporting, and support national comprehensive analysis of overtime.

2.3. Operational level findings

Context

The majority of the overtime and travel expenditures are incurred by inspectors and technical specialists who must also enter data related to their overtime and travel in departmental systems. In turn, their managers are responsible for ensuring that the data entered is accurate and complete. To help ensure overtime and travel entries are accurately captured, clear policies and procedures are essential in providing consistent guidance.

As well, given TC can recover costs, including overtime and travel for some activities, and these recoveries form a part of the Department’s revenue, clear guidelines on the management of these recoveries are needed to help ensure TC recovers and accounts for its revenues accurately.

What We Expected

We expected policies, guidelines, procedures and tools to be standardized, updated, and available to all staff who incur, input, and manage overtime and travel expenditures. We also expected these key controls to be monitored to ensure issues and/or risks related to overtime and travel are addressed in a timely manner.

What We Found

Overall, we found that operational controls are defined and operating as expected. There are, however, a few specific areas related to pre-approval of overtime; data entry; monitoring compensation leave balances; and cost recoveries that should be improved.

TC’s Policy on Overtime and Extra-Duty and the collective agreements state that all overtime must be pre-approve, however, they do not prescribe how the pre-approval should be granted. Both in the regions and at Headquarters, the audit identified various ways in which pre-approval was granted for overtime. While some groups requested pre-approval through email and referenced the email when submitting their claim for overtime in LEX, others interpreted their approved inspection schedule as the pre-approval. There were also inconsistencies in who provided the pre-approval. While some groups had their overtime pre-approved by their direct supervisor such as a Technical Team Lead, others required the Regional Director’s approval. Although flexibility may be needed in the manner in which overtime is pre-approved in order to deal with operational realities, having guidelines defining acceptable overtime pre-approval methods would reduce the risk of inappropriate practices.

The audit team also tested for various potential data entry errors, such as selecting the wrong overtime multiplier, by reviewing the LEX transactions of the past four years. Although some errors were identified they represent a very small fraction of the total transactions and an immaterial dollar amount. However, with compensation advisors focusing less on monitoring compliance with collective agreement conditions and more on ensuring data entries do not create technical issues with the new governmental pay system, there is value in analyzing LEX transactions on a periodic basis to identify potential errors. The results of this type of analysis would allow for targeted training or other actions to help reduce the risk of incorrect entries.

As previously mentioned, Corporate Services provides a report to managers usually once a year (close to fiscal year-end), which indicates their employees’ compensatory leave balances. If managers do not closely monitor their budget, changes to their workforce, and operational priorities that may impact overtime, it could present a challenge, especially at the end of the year when an organization is forced to incur an expenditure for unused compensatory leave. As of 2016-2017, this situation has become a greater risk as a result of the mandatory cash-out deadlines being extended. Consequently, departments were allowed to carry forward all unused compensatory leave, instead of enforcing mandatory cash outs. The carry-forward compensatory leave balance increased from approximately $1.7M at the start of fiscal year 2017-2018 to approximately $3M by September, which increases the importance of carefully monitoring the potential impact at the departmental level.

Overtime and travel are cost recoverable for some technical services but there are inconsistencies between Programs on which costs are recovered. For example, one Program only recovers overtime that is paid in cash to their staff. In this case, overtime costs are compensated by leave with pay but are not charged to clients, even though they represent a cost to TC.

Also, overtime and travel are being accounted for differently between Programs. Some Programs credit recoverable overtime and travel back to expenditures while others record them as revenue.

These issues will be addressed as part of the Department’s initiative to modernize cost recovery which is currently underway.

Conclusion and Recommendation

4. The audit did not find any significant control weaknesses. However, testing did identify specific areas in need of some improvements related to data entry, compliance monitoring and overall reporting. The ADM Corporate Services should ensure:

1. Acceptable overtime pre-approval methods are defined and communicated.
2. LEX system control improvements are implemented to reduce the risk of data entry errors and periodic monitoring is carried out to identify potential data entry errors.
3. Appropriate monitoring of the increasing departmental liability pertaining to compensatory leave and advise senior management with a course of action.
4. A consistent approach to billing and recording overtime and travel cost recoveries is defined and implemented.

3. Recommendations and Management Action Plan

The following summarizes the audit recommendations and management’s plan to address them.

	Recommendation	Management Action Plan	Completion Date (for each action)	OPI direct report for each specific action
1.	The Resource Management Committee should set overtime and travel, planning and reporting expectations as part of the departmental integrated planning and reporting process.	The Resource Management Committee will define and communicate its expectations for the planning and reporting, of overtime and travel, as part of the Integrated Planning and Reporting process. These expectations will require Program Accountable Executives to demonstrate the efficient and effective use of overtime and travel budgets to deliver their programs. Program Accountable Executives’ budget planning and reporting to the Resource Management Committee will be supported by data analysis.	To begin in April 2018 and on-going	Finance
2.	The ADM Corporate Services should identify and implement opportunities to improve the strategic advice and support provided by Financial and Human Resource Management Advisors to PAEs.	As part of the Integrated Planning and Reporting process, HR and Finance will improve their support to PAEs and managers by providing overtime and travel information for planning purposes. ADM Corporate Services is developing forecasting tools for Financial Management and Human Resource Management Advisors as well as PAE/managers. Training material and guidance will also be developed to help improve the accuracy of forecasting within the department.	April 2018	Finance / HR
3.	The ADM Corporate Services should update the departmental overtime policy and associated procedures and guidance to clearly define roles, responsibilities and accountabilities.	HR will review, amend and update the departmental overtime policy and associated procedures to ensure roles and responsibilities are clearly defined. The updated policy and as applicable guidance will be communicated to employees and managers.	March 2018	HR HR
4.	The ADM Corporate Services should ensure: Acceptable overtime pre-approval methods are defined and communicated. LEX system control improvements are implemented to reduce the risk of data entry errors and periodic monitoring is carried out to identify potential data entry errors. Appropriate monitoring of the increasing departmental liability pertaining to compensatory leave and advise senior management with a course of action. A consistent approach to billing and recording overtime and travel cost recoveries is defined and implemented.	Guidance and best practices regarding overtime pre-approval will be communicated to managers. LEX system rounding issue fix will be developed and implemented. LEX system manual override issue fix will be developed and implemented. The fix will ensure that the maximum hours are not exceeded however will still permit users to amend hours down to reflect actual hours worked. Monitoring of select data entry issues will be done bi-annually (Dec and June) in the following areas: Increment rounding Hours not exceeding actual hours entered Use of overtime multipliers Leave liability reports will be produced and shared with managers in June (P03) and in December (P09). This information will be shared with RMC and TMX during the financial reviews. Cost Recovery guidelines will be reviewed to provide clear directions on how to bill and report overtime and travel in situations where those costs should be recovered.	December 2018	HR HR HR HR Finance Finance

Appendix A - Listing of overtime and travel data analysis reports

OVERTIME
	Earned Overtime breakdown by Programs (HQ and 5 Regions) - HQ also has breakdown by branches - Earned overtime breakdown by compensated in cash and equivalent leave with pay - HQ and each region as % of total Program
	Earned overtime variance % from previous years (one benchmark year or prior year) - HQ and 5 Regions
	Earned overtime, actual paid overtime as % of total salary expenditure Overtime compensated in cash and equivalent leave with pay vs. actual paid overtime and actual compensatory leave taken Earned overtime by codes Extra-Duty type codes Reason codes Client codes Project codes
	Earned overtime by occupational groups (not classification levels) and % of each group as total organization
	Earned overtime hours FTE equivalence vs. FTE utilization
	Regional and HQ breakdowns by branch, division, and Responsibility Center (RC)
	Top RCs in each region and HQ with breakdown of overtime compensated in cash and equivalent leave with pay
	Top overtime earners and overtime as % of their annual salaries
	Earned overtime trends - monthly, quarterly
	24/7 Analysis - whether overtime earned within regular working hours and days
	Earned overtime vs. recovered overtime
	Overtime budget and salary budget vs. overtime expenditure and actual salary expenditure
TRAVEL
	Travel expenditure breakdown by Programs (HQ and 5 Regions) - HQ also has breakdown by branches - HQ and each region as % of total Program
	Travel variance % from previous years (one benchmark year or prior year) - HQ and 5 Regions
	Travel expenditure as % of total Other Operating Cost (OOC)
	Travel expenditure by Line Object codes high level (e.g. 08A, 08C, 08G, etc.) lower level (e.g. 08A1, 08A2, etc.)
	Travel expenditure vs. FTE utilization
	Regional and HQ breakdowns by branch, division, and RC
	Top RCs in each region and HQ with breakdown by Line Object codes
	Top travellers by number of trips and expenditures in dollars
	Travel expenditure trends - monthly, quarterly
	Travel expenditure vs. recovered travel expenditure
	Travel budget and OOC budget vs. travel expenditure and actual travel expenditure