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

ST. TAMMANY PARISH GOVERNMENT
Notes to the Financial Statements 2010
All administrative personnel shall be entitled to 160 hours of annual vacation time with full pay. This vacation time
shall be increased 8.9 hours each year of service over 10 years, up to a maximum of 267 hours of annual vacation
time, all of which shall be with full pay.
Employees who do not use sick leave within the calendar year will accrue 24 hours of annual leave in addition to
their regular accrued annual leave in the first pay period of the following year.
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. The cost of leave privileges not requiring
current resources is recorded in the Government-wide financial statements. The amount recorded for compensated
absences at December 31, 2010 totals $557,686, all of which is considered current.
Fire Protection District No. 5 – Each full-time employee shall be entitled to and given, with full pay, sick leave
aggregating no less than fifty-two weeks during a calendar year for any sickness or injury or incapacity not brought
about by his own negligence or culpable indiscretion. No cash payment may be made for accumulated sick leave;
therefore no liability is accrued at December 31, 2010.
Each full-time employee of the District, after having served one year, shall be entitled to an annual vacation of
eighteen calendar days with full pay. This vacation period shall be increased one day for each year of service over
ten years, up to a maximum vacation period of thirty days, all of which shall be with full pay. Unused accumulated
sick and vacation leave are paid only upon approval of the Board of Commissioners. As of December 31, 2010, there
were no approved compensated absences pending.
Fire Protection District No. 9 – The District’s policy is to allow employees vacation pay based on length of service.
Vacation pay is cumulative with any unpaid amounts paid upon separation from the District’s service. The District’s
full-time employees shall be entitled to and given, with full pay, sick leave aggregating no less than fifty-two (52)
weeks during a calendar year for any sickness or injury or incapacity not brought about by him own negligence or
culpable discretion. Sick leave is not cumulative and the employee’s right to unused sick leave does not vest.
Unused accumulated sick and vacation leave are paid only upon approval of the Board of Commissioners. As of
December 31, 2010, compensated absences were not material; therefore, an accrual was not made.
Fire Protection District No. 12 – Employees are eligible for vacation leave after they have completed one year of
full time service. Vacation hours and/or days earned are determined by the length of service on January 1 st of each
calendar year. Unused vacation hours are not permitted to be carried over to the next calendar year.
St. Tammany Parish Library – The Library’s policy allows employees to accumulate unused vacation and sick
leave on an unlimited basis. Employees earn annual vacation leave based on the number of years of service and a set
12.5 days sick leave annually. For one to fifteen years of service, employees earn 15 days vacation annually.
Employees with greater than fifteen years of service earn 20 days of vacation annually. Upon termination of service,
employees are entitled to be paid for any unused vacation leave and one-third of the accumulated sick leave. The
remainder of the sick leave is forfeited upon termination, but will be paid only upon illness while in the employ of the
Library. At December 31, 2010, the St. Tammany Parish Library’s employees had accumulated and vested
approximately $285,433 of employee leave benefits, all of which is considered long-term and is included in the
government-wide financial statements.
Mosquito Abatement District No. 2 – Employees earn annual leave at varying rates according to their years of
service. Upon termination from employment, employees are compensated, at their current rate of pay, for all unused
or accrued annual leave up to a maximum of 50 days. The cost of unused or accrued annual leave privileges,
computed in accordance with GASB codification Section C60, is recognized as a current-year expenditure and
corresponding long-term liability in the District’s general fund when leave is earned. Full time, permanent employees
are granted five days of “regular” sick leave on January 1 st of each year. Three days of unused regular sick leave
may be carried to the following year with a limit of ten regular sick leave days at the beginning of each year. In
addition, fifteen days of “extended” sick leave is granted to each employee on January 1 st of each year, and is to be
used only when the employee is either hospitalized or under a doctor’s care for five days or more. Unused extended
sick leave cannot be carried over to the following year. Upon termination from employment, employees are not paid
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