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B. Should the Department Head determine that the best interests of the City will be served thereby, lie or his designee may permit an employee to be compensated for overtime work by taking paid compensatory time off at the rate of one and one- half (1 1/2) times the employee's regular base rate of pay. C. Employees shall have the option with Department Head approval to convert a maximum of eighty (80) hours of time and one-half (T 1/2) paid overtime (in compensation for 53 1/3 overtime hours worked) to time and one-half (T 1/2) compensatory time off benefits. Such compensatory time off shall be taken at the discretion of the employee when requested at least 72 hours in advance, subject to the operational needs and staffing requirements of the department. If the Department Head or his or tier designee subsequently denies the requested compensatory time off the employee and department will mutually agree on a future date within one year when the employee can use the paid compensatory time off. If the requested compensatory time off is not used within that one year, such compensatory overtime will be paid off in cash. D. Time off with pay to compensate for overtime worked may be accumulated to a maximum of eighty (80) hours. E. Because each hour of overtime worked is programmatically accrued on a time and one-half (T 1/2) basis, compensatory time off will be taken, and monetary payment will be paid, on a straight-time basis. Also, upon termination, any earned, unused compensatory time off ("time-on-the-books") will be paid on a straight-time basis. F. Time off with pay to compensate for overtime worked may be taken in increments as small as a half (1/2) hour. G. If compensatory time off is used in excess of that available, such excess compensatory time off will, first, be deducted from any available vacation benefits; finally, deducted from the next scheduled wage or salary payment. H. Time off with pay as compensation for overtime may not be granted or taken in advance of the overtime work for which the time off compensates. Before compensatory time off with pay may be taken, as herein provided, the overtime worked must have been recorded on official payroll records at or about the time the overtime work was performed. In the absence of such recording, no compensatory time off with pay will be permitted. 1. Upon an employee's appointment to a position in which overtime may not be earned or upon an employee's separation from employment with the City by resignation, retirement, layoff or otherwise, he or she shall forthwith be compensated for any overtime accumulated to the time immediately preceding such promotion or separation. 31 25B-71