Division:

Human Resources (HR)

Title:

Standard Operating Procedures

Procedure:

Leave Audit

Original Effective Date:

5/17/05

Revised Effective Date:

 

 

     

     Procedure:

 

1.       It is the responsibility of agencies to maintain leave records for each employee.  Refer to the DHHS Timekeeper’s Guide at: http://www.dhhs.state.nc.us/humanresources/timekeeping/supervisors_guide/

 

2.       Complete a semi-annual and annual leave balance audit.  A leave audit should be performed in July for the first six months of the calendar year (Jan-Jun) and in January for the second six months of the previous calendar year (Jul-Dec).

 

3.       To audit, the employee’s timesheets (DHHS Record of Hours Worked & Leave Taken) for each month should be pulled.  Verify each month’s starting leave balances, add leave earned and subtract leave taken to calculate an ending balance to be carried forward to the next month.  This should be done for all leave – vacation, sick, bonus, adverse weather, community service leave, and compensatory time.

 

4.       Compare ending balances on the timesheet to a year-to-date report or attendance cards.  If you have access to the DHHS Leave Tracking System, print the Year-to-Date (YTD) Leave Report.  This is an action found under the Reports Menu.

 

5.       If the balances do not agree, check YTD Leave Tracking Report or attendance card against each month’s timesheet to make sure leave earned and taken has been accurately recorded.

 

6.       Make any corrections and notify supervisor/timekeeper. Initial timesheets, cards and/or YTD report to reflect audit has been completed.

 

7.       Employees are to be notified in writing of their leave balances at least once each year. This may be an internal form, a letter, or a copy of YTD Report.  Copy and send to the supervisor/timekeeper.  File the original in the employee’s leave folder with the monthly timesheets.

 

8.       OSP collects vacation and bonus leave data for computation of liability as of June 30th.  Be prepared to complete this worksheet and enter data on PMIS for all employees by OSP’s deadline which is usually around the middle of July.