	Background

The U.S. Customs Service and INS work closely together to perform their diverse missions at the nation’s ports of entry. To determine the effect of differences in the two systems on officers’ pay, we analyzed some Customs and INS officers’ work schedule and pay data at the San Ysidro port of entry. Under certain circumstances, INS officers are also compensated for overtime under the 1945 Act. The systems are not easy to compare because pay rates and time periods that count toward overtime and night differential pay also differ. Two other differences between Customs and INS pay provisions involve extra pay for foreign language proficiency and consideration of overtime in calculating retirement benefits. Effect of Differences in Customs and INS Pay Provisions Varied Depending on Schedules and Shifts Worked

Our six comparisons of Customs and INS officers’ overtime and premium pay showed that the effect of differences in pay provisions varied based on schedules and shifts worked.
What GAO Found

The U.S. Customs Service and the Immigration and Naturalization Service (INS) use different provisions to calculate pay for officers. Fundamental differences in how work is scheduled and how hours are counted also result in pay differences. For overtime, Sunday, and holiday work, Customs officers are generally paid for hours worked, whereas INS officers are often paid on the basis of minimum periods of time worked. Night pay is also fundamentally different. Foreign language awards and the inclusion of overtime pay in calculating retirement benefits are other examples of pay provisions that apply to Customs officers but not to INS officers. Because Customs and INS schedule work differently, it is difficult to compare the two systems and to analyze the effects of differences on officers' pay.