Audit Instructions and Sample Spreadsheet

• MAINTAINING LEAVE RECORDS
• REPORTING LEAVE USED
• TERMINATING (OR TRANSFERRING) POSITIONS
• AUDITING LEAVE RECORDS
• SAMPLE SPREADSHEET FOR AUDITS (INCLUDES PAY PERIOD DATES 1992-2004)

For further information or assistance with the following processes, contact Christine Conley in Human Resources at 644-1978 or caconley@admin.fsu.edu.

Departments may find Business Objects leave reports, OMNI Queries, or HRMS to be of assistance with these processes.

Maintaining Leave Records
Pay and Leave Reports are the University's primary documentation for attendance and leave used, and is required documentation for all leave audits. Complete and correct Pay and Leave Reports ensure that faculty members, if applicable, receive a leave payout or transfer accrued leave. A Pay and Leave Report, signed by the faculty member, is required for each pay period even if no leave is used. If a particular faculty member, or an entire department, is 'paperless' in OMNI-please contact Christine Conley in Human Resources for instructions. Do not discard any faculty leave records. It is recommended that an individual file folder is kept for each faculty member, with the Pay and Leave Reports filed in chronological order. If a faculty member's appointment is submitted late for which they will need to be paid retroactively, the department must manufacture a Pay and Leave Report(s), which the faculty member must complete, sign, and submit for time/leave entry before the last day of the pay period. (The department may need to adjust leave accrual in OMNI.) All leave records must be maintained by faculty members' home department/school/College.

Medical Instructions
Medical records are strictly confidential. Any supporting medical documentation for a leave of absence due to medical reasons or Family Medical Leave, must be kept in a separate confidential file. Medical information must not be included with a faculty member's leave records or placed in a faculty member's employment file.

Reporting Leave Used
If leave is used during a pay period, the leave must be reported by the faculty member in the daily activity block on the Pay and Leave Report. Annual leave must be requested by the faculty member and approved by their supervisor in advance. The faculty member's request and supervisor's approval for annual leave should be recorded in the “Event/Approval” section on the bottom of the Pay and Leave Report. Sick leave used is recorded by the faculty member in the daily activity block on the Pay and Leave Report, but should not be requested, nor approved by the supervisor, in the “Event/Approval” section on the bottom of the Pay and Leave Report. Leave without pay (LWOP) must be reported on the Pay and Leave Report. Refer to DOF Attendance and Leave Web Page for procedures to report administrative leave, DRS personal leave days, and other leaves.

Terminating (or Transferring) Positions
Upon termination, a Personnal Action Form (PAF) and Termination Checklist must be submitted to Human Resources for all Regular and Visiting faculty (salaried or OPS), Adjunct faculty (when the faculty member will not be rehired by the department), and faculty members who are appointed on a Courtesy appointment.

The department should complete an ePAF or pPAF form and Termination Checklist prior to the faculty member's last day worked.* The Termination Checklist must be completed by the department and the faculty member, and signed by the faculty member and their supervisor. The department must audit the leave records for faculty members who are terminating from a salaried position. The audited leave records should be attached to the original Termination pPAF (or copy if ePAF) and Termination Checklist and submitted to Christine Conley in Human Resources, mail code 2410.

• If a faculty member is terminating before their current ending date and may receive a salary overpayment, fax an ADVANCE copy of the pPAF to 644-3375.

If a faculty member is transferring to another position at FSU, the department should state in the REMARKS section of the Personnel Action Form that the faculty member is “terminating his/her current appointment and transferring to another position at FSU.” If a faculty member, who is salaried, transfers from a 9-month to a 9-month position, a 9-month to a 12-month position, or a 12-month to a 12-month position, the department must audit the faculty member's leave records, and make any necessary corrections. The department must forward the audited leave records to the faculty member's new department, and the department that the faculty member is transferring to should ensure that complete leave records have been received by their department.

If a faculty member, who is salaried, transfers from a 12-month position to a 9-month position, or elects to be paid for annual leave upon entering DROP, the department must audit the leave records, make any necessary corrections in OMNI, and forward all leave records to Human Resources. Human Resources will conduct a final audit, approve an annual leave payment, if applicable, and return the leave records to the appropriate department. A Human Resources Faculty Leave Audit Report form, certifying the current leave balance(s), will be attached to the leave records.

For questions pertaining to paying or transferring unused leave, contact Christine Conley in Human Resources at 644-1978.

Auditing Leave Records
An official audit of all faculty members' leave records was conducted in 1992, so those audited leave balance(s) should be used as a base to audit leave records for faculty members who were employed at that time. Departments do not need to audit leave records prior to 1992. If the faculty member's leave records were not audited in 1992, the department will begin the audit with the faculty member's date of hire. If an official audit has been conducted by DOF after the date of hire, the leave balance(s) reported on the HR Faculty Leave Audit Report form will be used as a base for the audit. (A sample spreadsheet is attached which includes all Pay period dates from 1992 through 2004.)

Audit Process:

1. Review the faculty member's appointment papers from the date of hire to present. (If the department does not have these papers on file, they may be obtained from the department head's office, CyberDocs or DOF.) Determine the faculty member's leave accrual rate (dependent on %FTE) for each appointment period, and whether the faculty member has any periods of non-accrual of leave or there has been a change in type of leave they have accrued.
2. Determine if the faculty member transferred leave into FSU, or has received a prior leave payout, either of which will affect the faculty member's beginning leave balance. (Contact HR if this information is unavailable.)
3. Organize all Pay and Leave Reports, in chronological order, from the first day employed through the current date to ensure completeness. If a Pay and Leave Report is missing, it must be reconstructed by the department, which can be accomplished by using documentation of leave used from a copy of the Pay and Leave Report retained by the faculty member or their supervisor, the faculty member's or their supervisor's “notes,” or leave used which was entered in HRMS/OMNI. As with all Pay and Leave Reports, any reconstructed Pay and Leave Report must also be signed by the faculty member.
4. Review each Pay and Leave Report to ensure that the type of leave used was reported correctly. If corrections must be made, do not use whiteout, only cross through errors and the faculty member's initials should be retained beside the corrections. Ensure that leave accrual is accurate, leave used is deducted from the leave balance, and all leave entries are posted correctly. Determine whether the faculty member reached the maximum annual leave balance allowable. (*See below for additional explanation on maximum annual leave accrual.) Also, ensure that sick leave accrued prior to October 1, 1973 is depleted before sick leave accrued after October 1, 1973 is used. If a faculty member was employed before March 8, 1996, ensure that the leave balance(s) entered in HRMS on March 8, 1996 is accurate.
5. Record the accurate leave balance(s), as of the ending date of the audit, on a cover sheet. Sign and date the cover sheet to certify that the leave balance(s) are accurate, and attach the cover sheet to the department audit paperwork (with original signature) to the leave records. Forward the leave records to the department the faculty member is transferring to, or HR, as appropriate.

Contact List for Assistance

Help Desk: 644-8502 Option#5
OBIEE Problems

Security-Michelle Gardner: 644-9610

Procedural questions, please contact Christine Conley in Human Resources at 644-1978 or caconley@admin.fsu.edu.

Policy questions, please contact Dr. Andrea Novak in the Office of the Dean of the Faculties at 644-6876 or anovak@admin.fsu.edu.

12/2011

*Maximum Annual Leave Accrual for Faculty Members:

Maximum annual leave accrual for “Out-of Unit”* faculty members employed prior to January 24, 1996

“Out-of-Unit” faculty members who were employed prior to January 24, 1996, were eligible to accrue a maximum of 352 hours of annual leave; annual leave in excess of the maximum 352 hours was forfeited. (The ceiling for annual leave balances was 352 hours prior to January 24, 1996.)

Beginning January 24, 1996, “Out-of-Unit” faculty members were allowed to accrue in excess of 352 hours of annual leave. Since then, each year faculty members with accrued annual leave in excess of 352 hours as of December 31 had the excess annual leave converted to sick leave on an hour-for-hour basis as of January 1 of each year.

Maximum annual leave accrual for “In-Unit”* faculty members employed prior to July 1, 1998

“In-Unit” faculty members employed prior to July 1, 1998, were eligible to accrue a maximum of 352 hours; annual leave in excess of the maximum 352 hours was forfeited. (The ceiling for annual leave balances was 352 hours prior to July 1, 1998.)

Beginning July 1, l998, “In-Unit” faculty members were allowed to accrue in excess of 352 hours of annual leave. Since that time, in-unit faculty members with accrued annual leave in excess of 352 hours as of December 31 each year had the excess annual leave converted to sick leave on an hour-for-hour basis as of January 1 of each year.

*To determine whether a faculty member was in-unit or out-of-unit, refer to the top portion of their employment contract.

See attached sample spreadsheet for leave audits (includes pay period dates 1992-2004).