Stateville Correctional Center reported 393,832 hours of overtime at a cost of $21,829,406, the highest amount of overtime of any correctional facility. The facility with the next highest amount of overtime was the Dixon Correctional Center with 210,329 hours of overtime at a cost of $10,977,269. We selected 10 employees at the Stateville Correctional Center and 10 employees at the Dixon Correctional Center who had the highest amount of overtime paid. The Department’s Overtime Equalization Training Manual requires the Department to not consider employees on benefit time for Master Overtime Equalization if the overtime is occurring during the time of the employee’s absence. o The Department follows the policy listed in the finding by not allowing employees to work overtime on the same shift for which benefit time was used, since the overtime would occur during their absence.