O'keefe V. Utah State Retirement Bd‪.‬

We granted certiorari to review a court of appeals decision upholding a decision of the Utah State Retirement Board ("the Board") in which the Board refused to accept retirement contributions from Joseph O'Keefe's employer, Ogden City, for hours O'Keefe worked in excess of forty per week. See O'Keefe v. Utah State Retirement Bd., 929 P.2d 1112 (Ct.App. 1996), cert. granted, 939 P.2d 683 (Utah 1997). The court of appeals held that under section 49-4-103(1)(c)(i) of the Public Safety Retirement Act ("PSRA" or "Act"), see Utah Code Ann. §§ 49-4-101 to -704, work in excess of forty hours per week is "overtime" within the meaning of the Act and therefore cannot be included in compensation for the purpose of determining retirement benefits. We granted certiorari on the question of the statutory definition of overtime. We reject the court of appeals' interpretation of section 49-4-103(1)(c)(i). However, we affirm on alternative grounds.