Federal employees at the Department of Homeland Security call it the "candy bowl," a pot of overtime money they have long dipped into to pad their pay even if they haven't earned it, whistle-blowers say.
http://www.willitsnews.com/ci_24429239/report-homeland-security-workers-routinely-misuse-overtime-pay
http://www.willitsnews.com/ci_24429239/report-homeland-security-workers-routinely-misuse-overtime-pay