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26 <br />in accordance with this MOU and the FLSA. An employee who works <br />overtime and who has less than 100 hours in his/her FLSA Comp Time <br />Bank may be able to accrue hours (at the rate of 1.5 hours for each hour of <br />overtime worked) in accordance with subdivision (B) above. For Calendar <br />year 2022, the Comp time in this bank can be cashed in accordance with the <br />provisions detailed below. Each affected employee who has accrued comp <br />time credits in the FLSA Comp Time Bank, may elect to convert up to <br />twenty (20) hours of such accrued time each calendar year quarter to the <br />cash equivalent thereof, to a maximum of eighty (80) hours per calendar <br />year. <br /> <br />Effective for calendar year 2023 and every year thereafter: By December <br />15 (the first year being 2022) of each year, employees may make an <br />irrevocable election to cash out up to 80 hours of FLSA Comp Time which <br />they may earn in the following calendar year. In the following year, the <br />employee can receive the cash for FLSA Comp Time they irrevocably <br />elected to cash out in either two (2) separate increments of up to 40 hours <br />or one (1) increment of 80 hours. <br /> <br />The employee would be paid one half of what they irrevocably elected to <br />cash out hours on both the second pay day in July and the first pay day on <br />December (assuming they have earned it) or the employee can elect to be <br />paid their full amount they elected to cash out on the first pay day in <br />December. However, if the employee’s FLSA Comp Time balance is less <br />than the amount the employee elected to cash out (in the prior calendar year) <br />the employee will receive cash for the amount of FLSA Comp Time the <br />employee has earned at the time of the cash out. <br /> <br />D. Use of Comp Time from the FLSA Comp Time Bank. <br /> <br />1. When an employee submits a request for time off using accrued <br />compensatory time, and that employee has found a qualified replacement, <br />the time off request will be granted. A qualified replacement means that the <br />replacement officer or employee is able to fulfill the requirements of the <br />position to which the requesting officer is assigned. <br /> <br />a. Compensatory time off requests made for consideration during the <br />monthly scheduling meetings will be treated as any other time off <br />and granted only on the basis of seniority. <br /> <br />b. Pursuant to the 3-12 Operating Rules, officers may trade work days <br />with other officers within the 28-day deployment period. Any trades <br />must be approved by the affected Commanders and the Field <br />Operations Bureau Commander. <br /> <br />2. When an employee submits a request to take time off using accrued <br />compensatory time and the officer deployment is above minimum staffing <br />for the day requested, then the request will be granted without further