AAM 280. LEAVE ACCOUNTING - Alaska

1 Alaska Administrative Manual Payroll LEAVE ACCOUNTING aam 280 . LEAVE ACCOUNTING Overview to LEAVE ACCOUNTING 10/14 LEAVE Accrual Rate and Eligibility Rules 07/13 The LEAVE Year 01/16 The LEAVE Anniversary Date 05/98 The LEAVE Accrual Change Date 05/98 Mandatory LEAVE Usage 10/15 Floating Holidays 05/98 Maximum LEAVE Balances 10/14 Use of Personal LEAVE 10/14 Use of Annual LEAVE 05/98 Use of Sick LEAVE 05/98 Annual LEAVE Converted to Sick LEAVE 05/98 Annual and Personal LEAVE Conversion - 05/98 BU Change Conversion To and Use of Banked Sick LEAVE 05/98 Banked Sick LEAVE on Termination 05/98 Separation While on

2 LEAVE 05/98 Reinstatement of Banked Sick LEAVE 05/98 LEAVE Cash-In 10/14 Compensatory Time 01/11 LEAVE -Without-Pay 05/98 Effects of LEAVE -Without-Pay on employee Benefits 01/13 Maternity LEAVE 05/98 Furlough 05/98 LEAVE of Absence 05/98 LEAVE Donated to Scholarship Funds 05/98 Authorization for Donated LEAVE 10/10 Receiving and Posting Donated LEAVE 10/14 Donated LEAVE Usage 10/12 Court LEAVE 05/98 LEAVE for Military Training Duty or Medical 05/98 Examination Paid LEAVE for Active Military Duty 05/98 Emergency Search and Rescue Assignments 05/98 Business LEAVE Banks 05/98 Alaska Administrative Manual Payroll LEAVE ACCOUNTING Terminal LEAVE 05/98 Workers' Compensation and LEAVE 05/98 Family LEAVE 04/06 Eligibility and Notification 04/06 Certification of Health Care Provider 04/06 LEAVE Tracking and Reporting 04/06 Not Used Confidentiality 04/06 Health Insurance 04/06 Parental LEAVE 04/06 Fit for Duty Report 04/06 Substance Abuse 04/06 Expressing Breast Milk at the Workplace 07/10 AAM Overview to LEAVE ACCOUNTING (10-14)

3 AS confers authority on the Department of Administration to provide forms to agencies for maintenance of LEAVE records. The monthly Detail LEAVE Transactions Report provides information necessary for detailed audits of employee LEAVE activity. Information in this report is cumulative by LEAVE year and meets the requirements of the statute. Agencies are required to maintain complete LEAVE records for all their employees. The LEAVE Rules, 2 AAC (a - d), contain general provisions for LEAVE ACCOUNTING : An employee must submit a LEAVE report to the employee 's supervisor upon return to duty from a period of LEAVE usage or after each pay cycle.

4 An employee 's LEAVE records are adjusted based on completed LEAVE slip information for the pay periods during which the employee was on LEAVE . Accrued LEAVE is posted to an employee 's LEAVE record at the end of each pay cycle. Supervisors are responsible for approving LEAVE for employees. The Division of Finance recommends supervisors maintain a record of approved LEAVE either by retaining pink copies of LEAVE slips or entering approved LEAVE in a log at the time LEAVE is approved. Employees are responsible for submitting LEAVE slips to their supervisors upon completion of LEAVE . Alaska Administrative Manual Payroll LEAVE ACCOUNTING AAM LEAVE Accrual Rate and Eligibility Rules (07-13) Personal LEAVE accrual rates are established by AS and collective bargaining agreements.

5 Accrual rates for personal LEAVE are based on the number of years of service in LEAVE accruing positions. Employees of the state who are first employed before July 1, 2013 in a position for which may accrue LEAVE are entitled to personal LEAVE with pay as follows: Personal LEAVE Accrual Rates Years of Service Pay Period Accrual Rates Annual Accrual 0-2 years hours 24 days 2-5 years hours 27 days 5-10 years hours 30 days 10 or more years hours 36 days Employees of the state who are first employed on or after July 1, 2013, in a position for which may accrue LEAVE are entitled to personal LEAVE with pay that accrues as follows.

6 Personal LEAVE Accrual Rates Years of Service Pay Period Accrual Rates Annual Accrual 0-2 years 21 days 2-5 years 24 days 5-10 years hours 27 days 10 or more years hours 30 days 15+ years hours 36 days Annual LEAVE accrual rates are established by collective bargaining agreements. Accrual rates for annual LEAVE are based on the number of years of service in LEAVE -accruing positions. LEAVE accrues each semimonthly pay cycle as follows: Annual LEAVE Accrual Rates Pay Period Accrual Rates Years of Service hrs/day 8 hrs/day Annual Accrual 0-2 years hours 5 hours 15 days 2-5 years hours 7 hours 21 days 5-10 years hours 9 hours 24 days 10 or more years hours 10 hours 30 days Alaska Administrative Manual Payroll LEAVE ACCOUNTING Sick LEAVE accrues at the same semimonthly rate regardless of an employee 's years of service in LEAVE -accruing positions.

7 Sick LEAVE Accrual Rates Pay Period Accrual Rates Annual Accrual hours 15 days A new or rehired employee who is entitled to LEAVE must fulfill continuous employment requirements established by statute or collective bargaining agreement before the employee is eligible to use LEAVE . Employees entitled to personal LEAVE under AS must complete a period of 30 days of continuous employment prior to using personal LEAVE as specified in AS and 2 AAC Collective bargaining agreements provide similar requirements for continuous employment. Most contracts require completion of 30 or 90 calendar days of continuous employment before accrued personal or annual LEAVE may be used.

8 Continuous employment requirements do not apply to sick LEAVE taken for a medical reason. As provided in 2 AAC (d), LEAVE must be accrued and posted to an employee 's LEAVE account before it may be used. If an employee separates before completing the continuous employment requirement, the employee is not eligible for payment of accrued LEAVE . AAM The LEAVE Year (01-16) The Department of Administration is authorized by AS to establish a uniform period of time applicable to the accumulation and usage of LEAVE by employees. The LEAVE year is established in 2 AAC (4) as the period from January 1 through December 31.

9 AAM The LEAVE Anniversary Date The LEAVE anniversary date is the date an employee is eligible to accrue LEAVE at a higher rate. The LEAVE anniversary date is advanced one month for every 23 days ( hours) of nonscheduled and LEAVE -without-pay hours accumulated in the LEAVE year as provided for in 2 AAC When LEAVE -without-pay is in connection with military service as identified in AS , or a furlough as identified in 2 AAC , the time away from work does not contribute to advancing of the LEAVE anniversary date. At the beginning of the LEAVE year, the payroll system accumulators are set to zero (0) for all nonscheduled and LEAVE -without-pay hours.

10 Agencies Alaska Administrative Manual Payroll LEAVE ACCOUNTING performing manual prior service calculations to verify LEAVE anniversary dates should duplicate the payroll system and begin each new year with zero hours in the LEAVE accumulators. AAM The LEAVE Accrual Change Date In accordance with 2 AAC (b), LEAVE accrual rate changes become effective on the 16th of the month immediately following the pay period in which an employee completes the service requirement to be eligible for the higher accrual rate. For some employees covered by collective bargaining, LEAVE accrual rate changes become effective on the 1st or the 16th of the month immediately following the pay period in which an employee completes the service requirement to be eligible for the higher accrual rate.