For each position for which a white collar overtime exemption is claimed, an FLSA work sheet must be submitted with the PD. For flexibly staffed positions, an updated FLSA work sheet must be prepared for each level for which a white collar exemption is claimed each time the PD is updated. 2. FLSA Exempt Codes Two FLSA exempt codes are used in position classification memoranda, AKPAY data bases, and on computerized PCN listings.