NIS Navigation              State Accounting – General Policy 30                 Agency Procedure Part 2


DESCRIPTION:  State Accounting control procedures are used to automatically roll-over employee sick leave balances at calendar year-end; conversely the Agency control procedures are used to adjust the employee’s carry over leave balances at the calendar year-end for both sick and vacation leave.  The purpose of these procedures are to ensure that each employee does not carry over more leave hours at the end of each calendar year than entitled by statute or labor contract.


State Accounting cannot adjust individual employee leave balances for the following reasons:


a.    The system cannot determine how the leave used and reported on the time cards in the first pay period in January should be allocated between December and January.  This problem is caused because the leave reported in the first few pay periods in January, may include both December and January leave used, depending on each agency’s pay period cutoff date.  In addition, leave used is one month in arrears for monthly employees, so the leave used in December will not be reported until January.  Consequently, the appropriate carry over balance cannot be determined until that time.


b.  Occasionally, employees may be allowed to carry over more than the maximum vacation leave allowed.  Consult the Nebraska Classified System Personnel Rules and Regulations, the appropriate Labor Contract or Agency Policy to determine if any may be carried over.


After all December payrolls have finalized, and before any January payrolls begin processing, State Accounting will process leave rollover.


A new accrual history record will be created by the leave rollover process.  A beginning balance is calculated based on the following formula:


Add:           Beginning Balance at the start of the current calendar year.


Add:           Total hours accrued for the current calendar year completed.


Subtract:    Total hours used, paid, or donated for the current calendar year completed.


Equals:      Beginning Balance for the next calendar year.



RESPONSIBILITY: State Accounting.


PROCEDURE FREQUENCY:   After December payrolls have finalized; and before January begin processing each  year.







Updated 1-17-07