LEAVE ADJUSTMENT PROCEDURE – STATE ACCOUNTING ROLL-OVER(PART
1)
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.
SPECIAL PROCEDURE CONDITIONS:
None.
Updated