Finding Text
2021‐004 (2020‐005) — High Intensity Drug Trafficking Areas (HIDTA) Overtime Violation
(Significant Deficiency) (Repeated)
Condition: During the fiscal year June 30, 2021, the County had one employee who was paid more than the
allowed amount of overtime per the HIDTA Maximum Overtime amounts requirement. This individual was
paid a total of $30,941 in overtime from multiple programs, however this is more than the allowed amount of
$21,720 which is 25% of the maximum amount of a GS-12’s salary of $86,881.
There was no management progress during fiscal year 2021.
Criteria: The HIDTA Program Policy and Budget Guidance and their Office of National Drug Control Policy
7.12.2 Maximum Overtime Amounts states that: “HIDTA-funded annual overtime for individual state, local,
and tribal law enforcement officers and uniformed Federal agents shall not exceed the lower of: (1)
applicable state, local, and tribal regulations of officer’s parent agency; or (2) 25 percent of the Federal GS-12,
Step 1 level pay scale for “Rest of U.S.” in the law enforcement general schedule (GS) in effect at the beginning
of the calendar year (CY), the parent agency’s FY, or other 12-month period selected by the parent agency.
In addition, this reimbursable overtime rate is the maximum that an officer can receive during the current
year, fiscal year, or other 12-month period from all Federal funding sources combined. As the cap on overtime
from all Federal sources is imposed by other Federal agencies, including the Department of Justice (DOJ) and
Department of Homeland Security (DHS), ONDCP has no authority to waive or increase Federal overtime
authorized for HIDTA task force officers who will exceed the limit.
Effect: The County is in violation of the HIDTA Overtime requirement.
Cause: The County was not keeping track of the overtime being done in total for the HIDTA program.
Auditor’s Recommendation: We recommend that the County implement a system to ensure that all law
enforcement employees not have overtime pay over the required amount for each fiscal year
Agency’s Response: Luna County management along with the Program Commander and Luna County Sheriff
will monitor OT more closely to ensure that no employee exceeds the maximum allowable earnings. Luna
County will be monitoring closely all Federal programs to ensure compliance with contract/award guidelines
on combined OT limits. In addition, the one employee this affected is no longer an employee, however Luna
County will continue due diligence to ensure that OT limits are strictly adhered to. Internal controls will be
implemented during fiscal year 2022.