Whenever it is not practical to liquidate an employee's overtime with compensatory time off, the employee shall be reimbursed in cash. Such payment shall be paid at the straight-time rate for work in excess of the approved work schedule but less than a forty (40) hour work week. Work in excess of a forty (40) hour work week shall be paid at time and one-half.
Ill. Admin. Code tit. 80, § 630.640