Comprehensive Annual Financial Report - St. Tammany Parish ...

ST. TAMMANY PARISH GOVERNMENT
Notes to the Financial Statements 2010
individual component unit, please refer to Note 1A for information on how to obtain individual component unit
financial statements.
6. Compensated Absences
Primary Government
Employees of the Parish earn annual vacation leave at varying rates according to years of service. Sick leave is
earned at the rate of twelve days per year. An unlimited amount of sick leave can be accumulated. Upon termination
of services, employees are paid for unused annual vacation leave. An employee with three or more years of
continuous service and whose employment is terminated in good standing may request and shall receive payment of
unused accumulated sick leave, the amount of which shall be payment for one work day for each three work days of
unused accumulated sick leave. The remaining 2/3 of sick leave not paid for, provided the employee is vested with
ten (10) or more years of service, will be deposited into The Post Employment Health Plan to be used solely for the
purpose of payment of post-employment medical premiums. The liability recorded in the post-employment health
plan internal service fund as of December 31, 2010 is $692,550, of which $10,000 is current and $682,550 is longterm.
The remainder of the compensated absence liability is reported on the government-wide financial statements
and is not reported in the fund financial statements. At December 31, 2010, the Parish has recorded $2,854,126 in
long-term liabilities for compensated absences payable, of which $1,490,706 is current and $1,363,420 is long term.
Component Units
The following discretely presented component units have policies regarding compensated absences:
St. Tammany Parish Coroner – Full time permanent employees earn from 5 to 15 days of vacation, depending on
the years of service, and 12 days of sick leave per year. An unlimited amount of vacation and sick leave may be
carried forward to the next calendar year. Upon termination of service, employees are paid for unused leave at their
current rate of pay. At December 31, 2010, the St. Tammany Parish Coroner has recorded $318,276 in compensated
absences payable, of which $141,059 is current and $177,217 is long term.
Fire Protection District No. 1 – Employees of Fire Protection District No. 1 are entitled to eighteen to thirty days of
annual leave each year, depending on their years of service. Sick leave is granted to each regular employee for a
period of not more than fifty-two weeks. The cost of current leave privileges, computed in accordance with GASB
Codification Section C60 is recognized as current-year expenditure in the General Fund when leave is actually taken.
Annual and sick leave cannot be carried over; therefore, there are no accumulated leave benefits required to be
reported in accordance with GASB Codification Section C60.
Fire Protection District No. 2 – It is the policy of Fire Protection District No. 2 to accrue vacation pay with the
balances being carried forward from year to year. Sick leave accrues, but does not become payable upon termination
or leave. Fire Protection District No. 2 records the liability for accrued vacation balances in the Government-wide
financial statements. The amount recorded for compensated absences at December 31, 2010 totals $134,692, all of
which is considered current.
Fire Protection District No. 3 – Vacation accrues at the rate of 6½ hours per two week pay period for entry level
employees and 7 hours per two week pay period for those employed four or more years. Unused vacation can be
accumulated and is paid upon termination or retirement. Sick leave accrues but does not become payable upon
termination or retirement. At December 31, 2010, the District had recorded $74,000 for compensated absences, all of
which is current.
Fire Protection District No. 4 – Each full time employee shall be entitled to an annual vacation of 18 days with full
pay. This vacation period shall be increased one day for each year of service over 10 years, up to a maximum
vacation period of 30 days, all of which shall be with full pay. Maximum accumulation of total annual leave balance
of each year shall be evaluated on an annual basis by the Board of Commissioners. The Board of Commissioners
will have the authority to reduce or increase the total accumulated annual hours allowed on an annual basis. Any
member of the department for any cause shall not forfeit the vacation privileges herein provided for unless allowed
by law.
All 24 hour shift personnel shall be entitled to 216 hours of annual vacation time with full pay. This vacation time
shall be increased 12 hours each year of service over 10 years, up to a maximum of 360 hours of annual vacation
time, all of which shall be with full pay.
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