Office of the City Auditor

CITYOF DALLAS
Audit Report
DallasCitv Council

MaYor
Tom LepPert

AUDITOF DALLASPOLICEDEPARTMENT
Mayor Pro Tem OVERTIMEFORUNIFORMPERSONNEL
DwaineR. Caraway (ReportNo.A10-021)

Deputy Mayor Pro Tem

PaulineMedrano

Council Members
Jeny R. Allen September17,2010
TennellAtkins
CarolynR. Davis
AngelaHunt
VoncielJones Hill
DeliaJasso
ShetfieldKadane
LindaKoop
Ann Margolin
Ron Natinsky
DavidA. Neumann
SteveSalazar CityAuditor

CraigD. Kinton
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

Tableof Contents
Page

ExecutiveSummary 1

Audit Results

MunicipalCourtUniformOvertimels
DallasPoliceDepartment
Costly

Controls Over Court Related Uniform Overtime Need I

lmprovement

TemporaryAssignment Pay Overtime Computationsand 11

PersonnelRulesNeedUPdating

Appendices

Objective,Scopeand Methodology
Appendix| - Background, 12

to This Report
Appendixll - MajorContributors 19

Response
Appendixlll - Management's 20
An Audit Reporton -
Overtimefor Uniform Personnel

ExecutiveSummary

ln Fiscal Year (FY) 2009, the Dallas Police Background SummarY

Department(DPD):
DPD uniform overtimeaccountsfor 34
percent of the CitY's General Fund
r Reduced budgeted uniform overtime costs overtimebudget.
by $S.+million
Almost 50 percent of all DPD uniform
overtimeis causedby late reliefand court
e Reduced total recorded uniform overtime overtime.
hours by 54 percent,from a high of 62,075
hours in October2008 to 28,679 hours in r Lab Relief- Incidenb requiringDPD
officers to continue working past the
September 2009 end of their scheduled shifts to
completean investigation,traffic stop,
A DPD General Order allows off-duty officersto or arrest.
choosebetweenwaitingfor trialson courtpremises . Court- Trialsat city, county,or district
with a guaranteeof two hours of overtimepay, if courts requiring DPD officers'
they work in excess of 40 hours in a week, or testimony.
remainingon stand-byfor one hour with no pay, DPD Patrol. Traffic, and Narcotics
unlessthey are actuallycalledto courtto testify. Divisionseam over 70 percent of all
overtimeand the majorityof late reliefand
courtovertime.
BetweenOctober1, 2A07and December31, 2009,
DPD could have reducedby an additional$1.4 Source: City of Dallas Budget and DPD payroll
million uniform overtime costs if off-duty officers, data
notifiedto testify at the Dallas MunicipalCourt
(MunicipalCourt),had remainedon stand-byratherthan reportingto Municipal
Court. Evenif DPD limiteduniformovertimepaymentsto the one houroff-duty
officersare requiredto be on stand-byto attendcourt, DPD could have saved
approximately $700,000.Dataanalysisof DPD uniformovertimerecordsduring
thissametimeperiodshowed:

o g9 percentof the time DPD officersattend MunicipalCourt they do not

testify

o 80 percentof all DPD offiers summonedto MunicipalCourtattendcourt

duringoff-dutyhoursbecausethe courtis generallyheld onlyfrom I AM
to 5 PM whileDPDoperateson a 24 hour,sevendayschedule

. Over70 percentof the off-dutyofficerswho claimedovertimefor attending

Courthad a choiceof remaining
Municipal on stand-by

Additionally,DPD's proceduresfor documentingMunicipal Court uniform

overtimeare generallymanual, prone to data entry and/or filing erTorsor
omissions,and do not includesufficientcontrolsto detect improperovertime
claims.
An Audit Reporton -
Overtimefor Uniform Personnel

Dataanalysisof uniformovertimerecordsshowed.

. 1,4ig or four percentof MunicipalCourtovertimerecordswere identified

that did not matchcourtnotificationdates

. A judgmentalsampleof 60 of these1,419overtimerecordsshowed:

o Elevenof 60 overtimerequestcardsSampled, or 18 percent,could

not be locateddue to the lack of among
uniformity DPD units in
filingand storingthe overtimerequestcards

o The DPDofficersclaimingovertimemademanualdataentryerrors
on the overtimerequestcards
. Eleven of 49 Cards, or 22 percent, of the overtime cards
sampledshowedDPD officersrecordedan incorrectcourt date
on theirovertimerequestcards
r Ten of 49, or 20 percent,of the overtimerequestcardssampled
showedthe court detailsdocumentedby DPD officersdid not
providesufficientinformationto match the court date with the
overtimerecorded

o The DPD personnelenteredinconectdates and overtimecodes

and payrollsystem
intothe City'stimekeeping
. Fourteenof 49, or 29 percent,of the overtimerecordssampled
showed DPD personnelentered an incorrectdate in the
timekeePingsYstem

, Thirteenof 49, or 27 percent,of the overtimerecordssampled

showed DPD personnelinconectly coded other activitiesas
overtimehoursfor MunicipalCourt

The DPDrequirement that DPDofficersclaimingMunicipalCourtovertimeobtain

a signaturefrom a City prosecutoris not effectivebecausethere is no evidence
that City prosecutorsverify the details of DPD officers'court notificationsand
trialsbeforetheysignthe overtimerequestcard.

Furthermore, appliedStatelaw changesto all categories

the City inconsistently
of uniform overtime. As a result, the City overpaid $936 in Temporary
AssignmentPay (TAP)overtimebetweenOctober2007 and December2009.
it is importantthat the City
Althoughthe dollaramountoverpaidis insignificant,
calculateand pay employees overtime on a consistent basis. Also,Section34-
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

1g, Work Hoursfor Public SafetyEmplayees,of the City of Dallas Personnel

Ruleshas not beenupdated.

the Chiefof PolicefurtherreduceDPDovertimeby.

We recommend

. AmendingDPD GeneralOrder 42CI,CourtAttendance,to requireoff-duty

officersto remainon stand-byratherthan givingthem the optionto anive
at MunicipalCourtand earn two hoursof overtime. Off-dutyofficerswho
have five or more casesor three or more defendantsscheduledfor the
samehouron the samedate couldstillbe requiredto reportto Municipal
Court.

. Workingwith the Departmentof Court and DetentionServices(CTS) to

detenninewhetherextendingcourthoursinto the evening,after5 PM, is
feasibleand cost effectivein order to allow more DPD officersto attend
courtduringthe officers'regularworkinghours

We alsorecommend:

. The Chiefof Policeworkwith the City Controllerto consistentlyapplythe

of
of State law changesto all categories
City's interpretation overtimeby
updatingthe TAP overtimepayroll system calculationsto exclude sick
leave,suspension, and unauthorized leavewithoutpay

. The Directorof the Department of HumanResourcesin consultationwith

the CityAttomeyreviewand updateSection34-19,Work Hoursfor Public
SafetyEmployees,of the City of Dallas PersonnelRules to reflectthe
of Statelawfor computingDPDovertime
City'sinterpretation

AuditorFollow-UpComment
The DPDdisagreedwith the reports recommendation to furtherreduceovertime
by requiringoff-dutyofficersto remainon stand-by with no pay unlessthey are
actuallycalled to the MunicipalCourt to testify. The DPD's management
responseindicates:(1) thereis the potentialfor a significantnegativeimpacton
MunicipalCourt revenueif cases are dismissedbeforeofficersanive at court;
and, (2) the cunent meet-and-conferagreement includes giving officers
compensatory time insteadof overtime,therebyeliminatingthe cosi of court
overtime.

lmplementing this recommendation, at leaston a trial basis,would providean

to evaluatethe potentialfor lostMunicipal
opportunity Courtrevenuesagainstthe
costs associatedwith grantinga minimumof three hours of paid
productivity
ieaveeachtime an off-dutyofficerreportsto the MunicipalCourt. As notedin the
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

report,data analysisof uniformovertimerecordsshowedthat 99 percentof the

time DPDoffi€rs attendMunicipal Courttheydo not testify.

The auditobjectivewas to determinewhetherDPD'spoliciesand procedures are

adequateto controland reduceovertime by uniformed personnel. The scope of
the audit period was uniform overtimecosts incuned from October , 1 2047
throughDecember31, 2009. Data analysisof uniformovertimeshowedthat
overtimefor the MunicipalCourtwas the only categoryof courtovertime(County
Court,DistrictCourt,MunicipalCourt,and OtherCourts)whereuniformovertime
was increasingsignificantly.As a result,the focus of this reportis Municipal
Courtuniformovertime.

responseto thisreportis includedas Appendixlll.

Management's
An Audit RePorton -
DallasPolice Overtime for Uniform Personnel

Audit Results
An Audit Reporton -
Overtimefor Uniform Personnel

OverallConclusions
ln FiscalYear (FY) 2009, the DallasPoliceDepartment(DPD) reduced$3.4
millionin uniformovertimecosts.Total recordeduniformovertimehourswere
reducedby 54 percentfrom a high of 62,075hoursrecordedin October,2008 to
28,679hoursrecordedin Septemberof 2009. BetweenOctober'1,2007 and
December31, 2009, DPD could have reduceduniformovertimecosts by an
additional$1.4millionif off-dutyofficers,notifiedto testifuat the DallasMunicipal
Court (MunicipalCourt),had remainedon stand-byrather than reportingto
MunicipalCourt. Additionally,DPD's proceduresfor documentingMunicipal
Court uniformovertimeare generallymanual,proneto data entryand/orfiling
errorsor omissions,and do not includesufficientcontrolsto detect improper
overtimeclaims.

The DPDrequirement that DPDofficersclaimingMunicipalCourtovertimeobtain

a signaturefrom a City prosecutoris also not effectivebecausethere is no
evidence that City prosecutorsverify the details of DPD officers' court
and trialsbeforethey signthe overtimerequestcard.
notifications

The City inconsistently appliedState law changesto all categoriesof uniform

overtime. As a result,the City overpaid$936 in TemporaryAssignmentPay
(TAP)overtimebetweenOctober2AA7andDecember2009. Althoughthe dollar
amountoverpaidis insignificant, it is importantthat the City calculateand pay
employeesovertimeon a consistentbasis. Section34-19,WorkHoursfor Public
SafetyEmployees, of the Cityof DallasPersonnelRuleshas not beenupdatedto
reflectthe City'sinterpretationof Statelaw changesfor computingDPDovertime.

Dataanalysisof uniformovertimeshowedthat courtovertimefor the Municipal

Court was the only categoryof court overtime(County Court, DistrictCourt,
MunicipalCourt, and Other Courts)where uniformovertimewas increasing
significantly.As a result,the focus of this report is MunicipalCourt uniform
overtime.
An Audit Reporton -
DallasPolice t Overtimefor Uniform Personnel

DallasPoliceDepartmentMunicipalCourt UniformOvertimels
Costly
The DPD MunicipalCourt uniform overtimeis DPDGeneralOrders-
costly because off-duty DPD officers are 420. Court Attendance
guaranteedtvo hoursof overtimepay if they work
in excessof 40 hoursper week even if they never TheDPDGeneral Ordersallowoff-
duty ofiicers to choose between
testify. Between October 2007 and December waiting for trials on coutt premises
2009: with a guaranteed two hours of
overtime pay or remaining on
stand-by for one hour with no PaY
r The DPD MunicipalCourtuniformovertime unless they are actuallY called to
hours increased20 percentbecausemore testify.
off-duty officers claimed overtime for Source: DPD
MunicipalCourtattendance

o The DpD could have reducedan additional$1.4 million in uniform

overtimecosts if off-dutyofficers,notifiedto testifyat the MunicipalCourt,
had remainedon stand-byratherthan reportingto MunicipalCourt. Even
if DpD limiteduniformovertimepaymentsto the one hour off-dutyofficers
are requiredto be on stand-byto attend court, DPD could have saved
appro*imatelyg700,000. Dataanalysisof DPD uniformovertimerecords
showed:

o gg percentof the time DPDotficersattendMunicipalCourtthey do not

testifY

o 80 percentof all DPD officerssummonedto MunicipalCourt attend

court duringotf-dutyhours becausethe court is generallyheld only
from I AM to 5 PM while DPD operateson a 24 hour, seven day
schedule

o Over 70 percentof the DPD off-dutyofficerswho claimedovertimefor

attendingMunicipalcourt hada choiceof remaining on stand-by

. Accordingto a study conductedby the City Managefs Office_Efficiency

Teaml,in fV 2008 alone,the city paid$803,851to off-dutyDPD officers
Courtto waitfor theirscheduledtrialbut did
who signedin at the Municipal
not testify.

Accordingto DPD,even if a DPDofficerdoes not actuallytestify,the presenceof

the officeiin MunicipalCourtstilladdsvaluebecausedefendants are morelikely
to setle and agreeto pay the citationswhenthey knowthe officeris presentand

Study
CourtEfficiency
DallasCityCouncilBriefingon Municipal
' June 17,2OOg
t
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

availableto testify. lf the Court calls a stand-byofficerto testify,however,the

DPDofficerwouldstillbe presentin Municipal Courtto providethissamevalue.

Recommendationl:

the Chiefof PolicefurtherreduceDPDovertimeby:

We recommend

. . Amending DPD General Order 420, Court Attendance,to require the

majorityof off-dutyofficersto remainon stand-bywith no pay unlessthey
are actuallycalledto courtto testify,ratherthan givingthem the optionto
arriveat MunicipalCourtand earntwo hoursof overtime.Off-dutyofficers
who havefive or more casesor threeor more defendantsscheduledfor
the same hour on the same date could still be requiredto report to
MunicipalCourt.

. Workingwith the Departmentof Court and DetentionServices(CTS) to

determinewhetherextendingcourthoursinto the evening,after5 PM, is
feasibleand cost effectivein order to allow more DPD otficersto attend
courtduringthe officers'regularworkinghours
pleaseseeAppendixlll for management's
responseto the recommendation.
An Audit Reporton -
Overtimefor Uniform Personnel

Controls Over Court Related Uniform Overtime Need

lmprovement
The DpD's procedures for documenting MunicipalCourtovertimeare generally
manual,proneto data entryand/orfilingerrorsor omissions, and do not include
sufficientcontrolsto detectimproperovertimeclaims. In contrast,an electronic
Court Notify System (CNS) cunently used at County Court, providesDPD
officerswith a more efficientelectronicprocessthat includesthe information
neededto properlysupportan overtimerequest. For example,the-CNSallows
matchthe DPD officers'
DpD officersto check'inand out of court electronically,
court anivals with scheduled trials, and providesa record of the DPD otficers'
presencein court.

Data analysisof over 32,000uniformovertimepayrollrecordscomparedto court

datesfor the periodof October2,2007 to January19,2A10showed.

o 1,4ig or four percentof MunicipalCourtovertimerecordswere identified

that did not matchcourtnotificationdates

o A judgmentalsampleof 60 of these1,419overtimerecordsshowed:

o Elevenof 60 DPD Requestfor Overtime/Compensatory Time Cards

(Cards),whichsupportthe uniformovertime,or 18 percent,couldnot
be locateddue to the lackof uniformityamongDPD unitsin filingand
storingthe overtimerequestcards

o The DPDofficersclaimingovertimemademanualdataentryerrorson
the 49 Cardsloeated:

' Elevenof 49 Cards, or 22 percent,of the overtimecardssampled

showed DPD officers recorded an incorrectcourt date on their
overtimerequestcards

' Ten of 49, or 20 percent,of the overtimerequestcards sampled

showed the court detailsdocumentedby DPD officersdid not
provide sufficientinformationto match the court date with the
overtimerecorded

o fhe DPD personnelenteredincorrectdatesand overtimecodesinto

and payrollsystem:
the City'stimekeeping

' Fourteenof 49, or 29 percent,of the overtimerecordssampled

showed DPD personnel entered an incorrect date in the
timekeepingsYstem
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

. Thirteenof 49, or 27 perrent, of the overtimerecordssampled

showed DPD personnelinconectly coded other activitiesas
overtimehoursfor MunicipalCourt

In addition,DPD's requirementthat DPD officersclaimingovertimeobtain a

signaturefrom a City prosecutoris not effectivebecausethere is no evidence
that City prosecutorsverify the detailsof DPD officer(s)court notificationsand
trials beforethey sign the overtimerequestcard. lnstead,the City prosecutors
simplysign the overtimerequestcard(s)to indicatethat the DPD officer(s)is
releasedfrom the courtbuilding.The DPD sergeants,however,relyon the City
prosecutofs signatureto confirmthat the DPDofficerwas requiredto be in court.
Cunently, DPD does not require DPD otficersto includea copy of the court
notificationwhenthey submitovertimerequestcards.

Manualovertimedocumentation processesthat do not includeproperintemal

controlsincreasethe risk that overtimeclaimswill be processedand
improper
paidwithoutdetection.

Recommendationll:

We recommendthe Chiefof Policeimplementa paperlesssystemthat includes

the proper controlsfor requesting,approving,and documentingall uniform
overtime. lf implementing a paperlesssystemis not immediately
feasible,we
recommend manual
the Chiefof Policeimproveexisting procedures
overtime by:

o DirectingDPDofficersto submitcopiesof Municipal CourtCNS noticesas

proof of overtimeclaims.Once the City court's CNS is upgradedfor
electronicsign in/out,the Chief of Police shoulddirect the officersto
submita recordof DPDofficercourtattendanceby the CNS

. Providingovertimedocumentation trainingto DPD personnel,including

DPD GeneralOrder overtimeprovisions,propercompletionof overtime
requestcards, and properentry of overtimeinto the timekeepingand
payrollsystems

reviewingovertimeclaimsto identifyand correctdata entry

o Periodically
errorsand improperovertimeclaims

responseto the recommendation.

PleaseseeAppendixlll for management's

10
An Audit Reporton -
Overtimefor Uniform Personnel

Temporary Assignment Pay Overtime Gomputations and

PersonnelRulesNeedUPdating
Temporaryassignmentpay (TAP) overtime DPDGeneralOrder
payrollsystemcomputations have not been 206.08Overtime& ComPensatorY
updatedto reflectthe City's interpretationof Time
changes to Chapter 142, ASS/SIANCE
F. (2) Swornemployeewill be paidat the
BENEFITS,AND WORKINGCOND/flONS Temporary Assignment PaY rate for
OF MIJNICIPAL OFFICERS AND ovedime duties resulting from a
EMPLOYEES, of the Texas Local temporaryassignment.
GovernmentCode. The TAP computations TemporaryAssignmentsPaY
do not align with current City practicesfor
computingotherDPDuniformovertime. The DPD personneltemporarilyassume
pay of a
and rab of
the responsibilities
cation.
higherpersonnelclassifi
lf TAP overtimecomputationswere updated,
sick leave, suspension, and unauthorized Source: DPD
leavewithoutpay wouldhave been excludedmm the determination of earned
overtime and the City could have saved $936 between October 2007 and
December2009.

Section34-19, Work Hoursfor Public Safefy Employees,of the City of Dallas

personnelRuleshas also not been updated. Section34-19currentlyexcludes
all leave with the exceptionof holiday and court leave from the overtime
determination;however,the City's practice is to only exelude Sick leave,
unauthorized leavewithoutpay, and suspensionfrom the computation of DPD
overtimehoursPerweek.

are importantto ensurethat the City

Consistentovertimepayrollcomputations
compensates DPDemployees fairly.

Recommendationlll:

We recommendthe Chiefof Policework with the City Controllerto consistently

of State law changesto all categoriesof overtime
applythe City's interpretation
by updatingthe TAP overtimepayrollsystemcomputations to excludesickleave,
suspension,and unauthorizedleave without pay.

We alsorecommend of HumanResourcesin
thatthe Directorof the Department
consultationwith the CityAttorneyreviewand updateSection34-19,WarkHours
for Pubtic SafetyEmployees,of the City of DallasPersonnelRulesto reflectthe
of Statelawfor computingDPDovertime'
City'sinterpretation

responseto the recommendation.

PleaseseeAppendixlll for management's

11
An Audit RePorton -
Overtimefor Uniform Personnel

APPendixI

Background,Objective,Scopeand Methodology

Background

The DallasPoliceDepartment (DPD)overtimeis a majorexpensefor the Cityof

Dallas. In recentyears,DPD has hiredmore policeofficersto improveDPD's
crimefightingability. As of May 2010,DPD employed3,542uniformedofficers.
In FiscJlYeir (FY) 2009, DPD'sbudgetwas 39 percentof the City'sGeneral
Fund. The DPD'sovertimewas 34 percentof the City'sGeneralFundovertime
budget.

Duringthe period,October1, 2007to December31, 2009,off-du"ty DPD officers

eamedoverone millionovertimehoursfor a totalof $41.5million'. The greatest
portion of all overtime(34 percent)is due to late relief. Late relief overtime
occurswhen DPDofficerscontinueworkingpastthe end of theirscheduledshifts
trafficstop,or anest'
to completean investigation,

The secondmajorcausefor overtimeis off-dutyDPDofficers'courtappearances

in municipal,county,and districtcourts. Anothersignificant portionof overtime
occurs when DPD officersare needed at special events and grant funded
activities;however,the overtime costs for special events and grant funded
activitiesare partiallyor fully reimbursedby eventorganizersand grantfunding
authorities.(SeeTableI on the nextpage).

t Doesnot includefiscalimpactof compensatory

time

12
An Audit Reporton -

Table I

2)
LateRelief J4 $ 13,414,342
CourtSub-Total 16s,745 16 5,883,029 14
DallasMuniciPalCourt 67,335 2,104,814

CountyCourt 55,t95 2,062,335

District Court 25,377 1,039,637

OtherCoutts 17,798 676,247

SpecialEvents 97,778 v 4,4A7,442 11

Grants 82,672 a 4,424,582 11
CrimeReductionIniiiatives 81,154 8 3,043,185 7
SpecialPrograms
Divisional 75,646 7 3,'153,295 8
Administrative 63,745 () 2,257,234
qo R a7 2,4r,254
Training
Voluntary 46,411 4 2,002,612 5
Emergency 14,906 1 648,281 z

Other 7,O34 1 265,688 0

n 1,855 n
MinimumStatfi IU
g +i.stiJsl :
Amountswere
Source: DPD payroltdata

The DPD officerseam overtimepay or compensatory time at 1.5 timesregular

ratesfor the timeworkedin excessof 40 hoursa week. Sick leave,suspension,
and unauthorized leavewithoutpay generallydo not counttowardthe 40-hour
threshold. With the exceptionof overtimeearnedwhile attendingcourt,otficers
haveto requestsupervisoryapprovalfor overtimebeforeit is earned.

The DPD otficers request overtime by manually filling out overtime or

compensatory time requestcards. Officersenterthe date,duration,and reason
for overtime. For court relatedovertime,officersare requiredto indicatethe
courtdate,case or docketnumber,and the nameof the defendant.Municipal
Court relatedovertimerequestcards have to be signedby a City prosecutor.
Thesecardsare subsequently reviewedand approvedby a DPDsergeantand a
DpD watchcommander.Then,the overtimehoursare enteredintothe citywide
timekeeping system. Approvedovertimecardsare storedin multiplelocations
as supportingdocumentation of incunedovertime.

13
An Audit RePorton -
Overtimefor Uniform Personnel

To controlovertime,DPD commandstaff periodically compareactualovertime

expendituresto budget. In DPD
addition, management uses payrolldata from
the citywideLawson payroll system to track overtimeexpenditures by cause,
program,division,and individual
typeoiwork performed, officer.

The DpD patroldivisions,Traffic,and Narcoticsaccountfor over 70 percentof all

overtimehoursincunedby DPD duringOctober2007 throughDecember2009.
Thesedivisionsalsoincurthe majorityof overtimerelatedto latereliefand court'
(SeeTablell below).

Table ll

OvertimeHours Incurredby DPDDivisionsin the period of Oetober1,2O07

to December31, 2009

744,335 7Ao/o 241,535 67o/o 139,213

313,040 30 120,821 JJ

,31'8 ',
Note: Amounts were rounded
Source: DPD payrolldata

14
An Audit Reporton -

Duringthe periodof October1,2007 to December31, 2009, DPD reduced

overtiire hours by 63 percentfrom as high as 62,A75hours in October2008 to
the low o'f22,775hoursin December2009. (SeeChartI below).

Chart I

DPDOvertimeHours by Month
October 2007- December2009

40ff00

3*$0CI

?&0CI0

1S000

0
*
p!+!-!"**.{g{sr.,..-!"'{6*p..iorffi
Source: DPDpayrolldata

As shownin Chartll on the nextpage,this reductionwas achievedprimarilydue

to sharp cuts in overtime in divisionalspecial programs,crime reduction
overtime,and overtimecausedby late
initiatives,voluntaryand administrative
relief. The DPDhas managedto significantlyreducelatereliefovertimeby:

. Requiringofficerswho anticipateworkingpastthe end of theirshiftto get

approvalpriorto incurringovertime
supervisory

. Staggeringpatrolshiftsand introducingtwo additionalshiftsto maximize

the numberof officersavailableto respondto callsfor serviceduringshift
changingtimes
. Requiringpolice dispatchersto assign incominglow prioritycalls for
serviceto officerswith sufficienttime left on theirregularshift

15
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

Chartll

October 2008to December2009Reduction of Overtime Hours

ln Maior OvertimeCategories

m0ct-&8 + D*c=09

15,t96

W
ffi',-' 6.650
&.*?7 6,Sl l,es:

ffi..
tr
tlP
550
riii{d1ii-.

a'
ffi
ffit,oro
ffi:r;=

=_r }
=
l,;€2

W.
f f i-

tr
t:}
1,598

ffi n*u
ffi

ffi
3i
f f i.
ffi_
ra
r

3 paj fi
=.
g !:
c, 9_3 { g
<€ =
:}tt
rri *?,
;" =
Source: DPD payroll data

Actualovertimeexpenditures in FY 2009 were underbudget$3.4 millionor 17

percent. Overtimeexpenditures are projectedto remainunder budgetin FY
2010. (SeeTablelll below).

Tablelll

Budgetedand Actuat Expendituresfor DPDSworn Overtime

Over/Under
Percentof
FiscalYear Budget$ Actual $ aefuit to
Budget$
Budget
2006 I,e11,529 15,178,398 - 5,366,869
zuvt 15,304,S18 2AJ31,864 - 4,826,946 132
2008 15,370,069 21,147,010 - 5,776,941 138
qa
2009 19,974,231 16,551,364 3,422,867
2010 14,270,222 tz,glg,zaq' 1 ?44 O6R 91
vverero
Source: Advantage 3 Financial Records System data

' Projectionis basedon December2009year-to-date

figures

16
t
An Audit RePorton -
DallasPolice DepartmentOvertimefor Uniform Personnel
I
per swomFullTime Equivalent
ln addition,the city'sovertimeexpenditure (FTE)
hasdecreasedin FY 2009and returnedto FY 2006 (See
level. Chartlll below).

Chartlll

ActualOvertimeWagesper SwornFTE

57,000

$6,000

s5.000

$4,000

s3,00q

52,000

$1,USg

FyZSOo Fy?S07 FY200S rY2009

Obiective,ScoPeand MethodologY

The objectiveof the audit was to determinewhether DPD's policies and

proceduiesare adequateto controland reduceovertimeby uniformedpersonnel.
The scopeof the auditincludeduniformovertimepolicies,procedures, practices,
and transactions from October1, 2007 throughDecember31, 2009; however,
certainother matters,procedures,and transactionsoccuningoutsidethat period
may havebeenreviewedto understandand verifyinformationrelatedto the audit
period. Data analysisof uniformovertimeshowedthat court overtimefor the
'tVlunicipal
Court was the only categoryof court overtime(CountyCourt, District
Court, MunicipalCourt, and Other Courts) where uniform overtime was
increasingsignificantly.As a result,the focus of this reportis MunicipalCourt
uniformovertime.

We conductedthis audit under the authorityof the City Charter,ChapterlX,

Section3, and in accordance with the FiscalYear 2010Audit Planapprovedby
the City Council. This performanceaudit was conductedin accordancewith
generallyacceptedgovemmentauditingstandards. Thosestandardsrequirethat
we plan and perform the audit to obtain sufficient,appropriateevidence to
providea reasonable basisfor ourfindingsandconclusionsbaseduponour audit

17
An Audit Reporton -
DallasPolice Overtimefor Uniform Personnel

objective.We believethe evidenceobtainedprovidesa reasonablebasisfor our

findingsandconclusions.

To achievethe auditobjective,we performedthe followingprocedures:

r Reviewedand analyzedFederaland State legislationregardingpolice

overtime
for police
e Reviewedand analyzedCity and DPD policiesand procedures
overtime

o Revieweda sampleof overtimerequestcards

. lnterviewedDPDmanagementand staffregardingovertimeprac;tices

. Analyzedthe City'sbudgetfor informationrelatedto policeovertime

. Reviewedovertimeaudits from other jurisdictionsand other related

literatureto identifybest practicesto controland reducepoliceovertime

o AnalyzedDPDpayrolland dispatchrecords

. Courtdocketrecords
AnalyzedDallasMunicipal

18
An Audit Report on -
DallasPolice Overtimefor UniformPersonnel

Appendixll

MajorContributotsto This RePort

CarolAnnSmith,CPA,ClA, CFE,AuditManager
AnatoliDouditski,ClA, ProjectManager
TheresaHampden,CPA,QualityControlManager

19
An Audit Reporton -
Overtimefor Uniform Personnel

Appendixlll

Response
Management's

Memorandum RECEIVED
sEPr 0 ?01$

Clty Audltor's Offce clwoF oALLAs

o AiEr se p t 1 0 ,2 o 1 o

ro: Cralg D. (inton, City Atrditor

suaJEcr: ResFonseto Aildil Report:

A"udkof Dfillas potic€ O€partmentOvertime iof Uniform personnel

our responses lo tf€ 6udit r€port recommendatjonsare as follolvs:

Recommondati,on l:

We recommend the Chiel of potic€ fu{ther reduc,eOpD overtrme

oy:
. Arnending DP$ General Order 420, Court Aftendance,to require th€ majority
of
off-duty oflicers to remain.on stand+y with no pay unlgss thsy are ictuaily
called to court ro tcsiiiy, rather than giving rhem tnb iption to arive at Municifj
cour't and earn'rwo rroure of overtim!. dff-duty officers rryhohave five or
more
cas€s 0r thre€ or rnore defendants scheduledlor ths same hG'ofi the sarne
date couid Stillbe required to report 1oMunicipal Court.

. Working with the Deprrtment of Court and Detention Servic€s (CTS)

ts
detennir]e whether exreflding cou{t hou|s into the evening, after
s pA,i, is
feasible and cosi effestive in order to afiow mcre opD offhirs to artend
court
during the officer$'regularwo*ing hourg

llanagemsnt Respsnse / Corfeclive Action plan

Agree I Disagree fi

' whiJe managementunderslands increasrngstandby wourd decrease overtime,

the irfiprementationof rhis could have a significani impac{ ro muniopar
courl
revenue if th€ docketg afe cafled before the offrcer arrives end lhe case is
dismi$sed Althougn ofticers rareiy are called to testify, their preoence
oflen
compels tfie defendanl tropl€ad out in the c€se. SeconUty.the cufrent rneet_
and-confer agreement includes giving offic6r$ compensatory tjfi€ instead
of
ovenime. This ch*nge wiii eli|ninate the cost of court ovedime.

In addition, DPD needs the city Attofney's opinion on whether the deparirnent
can requ€st o-fficersstanding-bywilhout compensatingthem. DpD wiir
consurt
with the City Attorney"sOffice for the feasibility of th€ fecommsrtdation.

. Couct & Detention Services {CDS} witi work with the Judiciary, City Attorney,s
Ofiice, Computer & {nformationSystem Depadment. and OFb lo;vaiuate
tie
feasibrlityof the recsmmended court hour extension.

"Dalias:TheCity ThatWorkst Diverse.Vibrant,

and progres6iye.,

20
An Audit Reporton -
Overtimefor Uniform Personnel

lmpl€montatior Dat€
January 201'l

Re*ponsible Manag€r
LieutenantGene Summers. DPD Fersonnel

Recommendatisn lll;

we recomr€nd the chief of Police work with the city controller to city controtter
consrstently apply the city's interpretation of state law changes lo alt categoriBs ot
overlime by updating the TAP overtime payroll system computations to exclude sick
leave, euspension,and unauthorizedleave without pay.

Managenrent Response / Corrective Action plan

Agree [I Disagree fi

The rneet-and-conferagreemenfof giving sworn employees compensatory time an$tead

of ovedime witl eiiminate TAP overlime pay slartjrg oitooer z0'10. In ad;ition, it is nol
cot b€neficial to reprogram the Lawson systern lo exciude inelEible teave times from
TAP overtime comptnafionconsideringdoliar arounts fflay be tnva{ved.

The DPD Personnelwili ulilize the exisiing payroll pre-audi{ and posl-audit processes lo
excltide any heligible J€avetimes ffom IAP comgensationcornputation.

lrnpbm€$tation Date
The payroll pre-audil and post-auditon TAF pays have been impl€mentcd

Responsible Manager
Lieutenant Gene Surnmers,OpD personnei

Sincerety.

#[o !s,-'-
David O. Brown
Chief of Polic€
OaflasPolice Departrnent

C:

"Dallas: The City Thai Wlxks: Diverse, Vibranl, and progressivo."

22
An Audit Reporton -
DallasPolice DepartmentOvertimefor Uniform Personnel

lmptementatioa D{tp
January2011

Responsible Manager
Lleutenant James Walton, DFD plannhg 8nd AccreditalionUnit
Martin R;i)jas, Assi$qanlDirector,csurt d Detention Services

Rccommendation {l:

we recomrT'sndthe chief of porice imprement a papsrress sysrern rh€t incrud€s

ths
propef cantfols for r€quegling, approving, and docuf'Renting
all unform avedir*e. lf
;mpfemeniinga pap€rless system ls noi irnrn€diateiyfeasible, v!€ recomrfiGnd
{he chiet
of Po{ice improve exjsting manuaf overtirfl€ proceduies by;

' Birectrng DFs officets to submit ccpies of Municipal courr cNs notices p.oof
as
of svertime crarms.once th6 cify court's cNS is upgraded for ereclronic
s{gn
in/out, {he chief of Forice $hourd direct the officers lo subrr}il a record
of DFD
offjcer murt aftendanceby the CNS

. Providing overtime docu.neniallon lraining to DpD personnel, including

DpD
Genarai Order ov€filrfre_provjsions, proier completton of overtime riquest
card$, and properentryof ovodime inta lhe timekeepingand payrollsystemb

' Periodicarryreviewing overtime craims to identiry aild conect dara entry

e*or$
ar}d improper ov€rtime ciaims

Managemeot Respcnse I Corrective Acfion plan

Agreefi DisagreeI
DFD agrees wiih the secsnd.and third burets regardifig overrirne training
ard feview-
DPD has deveroped the electronic system; the jvstern"tras been impreliented
in the
county courts and OPO is worHng oo.imptementtng {he sarn6 systern
in the municipai
courts. Frior to the implementationof the system, OFO witt:

a Deverop a form of doc{rment for court ove.time that requires rnunicipar

gtamFs for the offrcar's check in coilrt
and cneck out time. The document will be
requlred as one of fi.}€overtim€/compensatorytifne approval docurnents.

' Estabrish an sudit and review process befir{een eourt attefldance

and
overtime/compensarorytime subrnissions ro ensu.e the ovefiim€lcomp*nrtiory
time request submissionsare vaiidated by the CNS atlondance
record.

DPO does not agree with Lh€ first trullel. Submi{ing copies
ot Municipat Court CNS
notaces-is duplicative ald unnecessary since ltre
sibp*na record is fulry avaiiabte
cnline. for. review and cornparison. h addition. printini
our mpjes would also bs a
c.nsiderabre and unnecessary expensB in tenra
of prin'ters.printer cartridges. paper,
etc.

"Dalias: The Cily That Works: Diverse. Vjbra,.l, srrd progressive."

21
An Audit Reporton -
Overtimefor Uniform Personnel

lilemorandum RECEIVED
AU$
03 20m
CITY OF DALLAS
CttyAudltor,sOflbe
OAlE:

Crak! D. Kinton, Cig Auditor

suBJ€crl Response to Audit Report:

Audit of Dellai Pol;€r Separtment Overtime for Uniform Fersonnel

Our responeesto the audit reBort recommendationsare as follows:

RPcolrfigndation lll:

W6 *l$o recommefld ttlal the Direc-tor of the Department ol Human Re$ources in

consultahon with the City Attomey review and update Seclion %-19. WarR Hours for
PuhlSafety Employess, of the City of Dallrs Personnel Rules to reflect the City's
interpretation of State law to,r computing DPS overtime.

Itanage|fient Respon*€ I Corr€ctf\rc Acticn Fla'l

Agree x Dlsegree fl

Thb is incl'Jdedwith the other chsr4es 10 the Fersonnel Rul€s that will be going to the
City Councif for their app'ovat ongl27l2010.

lmplem€ntetiorl Date
947!201il

Respon$ibh tanager
Molly McOall

Sincerely.

,h+*ee&
Molly Mttall
lnterim Director Hufian Resourc€s

-Dall6s: The City That Works: Diverse, Vibr6nt. and Progre$sive."

23