In addition to the general record-keeping requirements, special procedures must be followed for government employees subject to the compensatory time provisions of the act. Employers with comp time arrangements must maintain and preserve records of:

1. The number of hours of compensatory time earned each workweek, or other applicable work period. The hours must be calculated at a rate of one and a half hours for each overtime hour worked. 29 C.F.R. § 553.50(a);
2. The number of hours of compensatory time used by the employee each workweek or other applicable period. 29 C.F.R. § 553.50(b);
3. The number of hours of compensatory time paid in cash, the total amount paid and the date of payment. 29 C.F.R. § 553.50(c); and
4. Any collective bargaining agreement or written understanding or agreement about earning and using compensatory time off. 29 C.F.R. § 553.50(d).