Ga. Comp. R. & Regs. R. 513-1-1-.02 - Calculation of Forfeited Leave for Retirement Credit

(1) Sick and annual leave for which a member is not eligible for payment may constitute creditable service for retirement purposes provided the member has at least six months of forfeited leave at the time of retirement. The member shall be given one month of creditable service for each twenty (20) days of forfeited leave.

(2) Upon retirement of a member who is in the classified or unclassified service of the State Merit System, the employer shall certify leave based on leave records for periods where adequate records were maintained.

(3) If there are periods of service where no leave records are available for classified members, leave credits should be computed as follows:

(a) For members with 15 years of documented leave history, the accumulated days of leave would be based on records where employers had maintained adequate records. Where records were not maintained, leave would be determined giving the following example:

Member with twenty-five (25) years of classified service applies for retirement--at age 65--January 1, 1986. Member has accrued ninety (90) days sick leave and fifty (50) days forfeited leave with a fifteen (15) year documented leave history (1971-1985) and ten (10) years undocumented leave history (1961-1970). Member has used a total of 352 days of sick and annual leave during his fifteen (15) years of documented leave history. Member could have accrued 300 days (1961-1970) during undocumented period.

1. Compute the maximum earnable sick and annual leave for the undocumented period. Example: 300 days(1961-1970).

2. Compute total sick and annual leave taken for all periods in which documentation is available. Example: 352 days (1971-1985).

3. Compute the average sick and annual leave taken per month by dividing the answer under paragraph 2. of this subsection by the total number of documented months. Example: 352 days/180 months (1971-1985) = 1.9556 days per month.

4. Multiply the answer under paragraph 3. of this subsection by the total number of months, in the undocumented period. Example: 1.9556 days per month X 120 months (1961-1970) = 234.672 days used (1961-1970).

5. Subtract the answer under paragraph 4. of this subsection from the answer under paragraph 1. of this subsection to determine total leave earned and not taken during the undocumented period. Example: 300 days (undocumented 1961-1970)--234.672 days used = 65.328 days for forfeited leave credit. 65.328 days plus 90 days accrued sick leave plus 50 days forfeited sick leave = 205.328 total forfeited leave credit. 205.328/20 days = 10.27 or 10 months forfeited leave credit for retirement purposes.

(b) For members who are in the classified service of the State Merit System with less than fifteen (15) years of documented leave history, the accumulated days of leave would be based on records where employers had maintained adequate records. Where records were not maintained, leave would be determined giving the following example: Member with twenty (20) years of classified service applies for retirement at age 65--January 1, 1986. Member has accrued sixty (60) days sick leave with an eight (8) year documented leave history (1978-1985) and twelve (12) years undocumented leave history (1966-1977). Member has used a total of 183 days of sick and annual leave during his eight (8) years of documented leave history. Member could have accrued 385.5 days (1966-1977) during undocumented period.

1. Compute the maximum earnable sick and annual leave for the undocumented period. Example: 385.5 days (1966-1977).

2. Compute the total sick and annual leave taken for all periods in which documentation is available. Example: 183 days (1978-1985).

3. Compute the average sick and annual leave taken per month by dividing the answer under paragraph 2 of this subsection by the total number of documented months. Example: 183 days/96 months (documented 1978-1985) = 1.9063 days per month.

4. Multiply the answer under paragraph 3 of this subsection by the total number of months in the undocumented period. Example: 1.9063 days per month X 144 (1966-1977) = 274.5072 days used (1966-1977).

5. Subtract the answer under paragraph 4 of this subsection from the answer under paragraph 1 of this subsection to determine total leave earned and not taken during the undocumented period. Example: 385.5 days (1966-1977) -- 274.5072 days used = 110.9928 days for forfeited leave credit. 110.9928 days + 60 days accrued sick leave = 170.9928. 170.9928/20 days = 8.5496 or 9 months total forfeited leave credit for retirement purposes.

(4) For periods of service where no leave records are available for unclassified members, forfeited leave for the undocumented periods should be computed as follows:

(a) When fifteen (15) years or more of leave records are available for unclassified members, forfeited leave for the undocumented periods should be computed as illustrated in subsections 1-5 of paragraph (3)(a).

(b) When less than fifteen (15) years of leave records are available for unclassified employees, credit for undocumented periods would be based on a one year average of sick and annual leave accumulated by members who have at least ten (10) years of continuous service in the classified service of the State Merit System as of July 1, 1985. The average would be the difference between the average amount of sick and annual leave taken and the maximum number of days which may be accumulated in one year under regulations of the State Personnel Board. Example: Member with twenty-seven (27) years of unclassified service applied for retirement at age 65 -- October 1, 1985. Member has accrued forty-five (45) days annual leave and ninety (90) days sick leave with a ten (10) year documented leave history (1975-1985) and seventeen (17) years undocumented leave history (1958-1975).

1. For example purposes only, the Merit System average is 5.40 days of leave credit per year (maximum amount of leave credit for employees with at least 10 years continuous service less leave used).

2. 5.40 days per year X 17 years (undocumented 1958-1975) = 91.80 days.

3. 91.8 days (1958-1975) + 90 days accumulated sick = 181.8 days (amount of forfeited leave credit). 181.8 days/20 days = 9 months of forfeited leave used for retirement purposes.

(c) For unclassified employees who have less than 15 years of leave records available, the determination of forfeited leave shall be limited to the lesser of the amount calculated under subsection 1-5 of paragraphs (3)(a) and (3)(b) of this Rule or the average of actual annual and sick leave for which leave records are available, whichever is less.

(5) For members whose membership service includes both classified and unclassified service with undocumented leave records, the leave calculation method would be determined by whether or not the member had a total of fifteen (15) years through a combination of classified and unclassified service.

(a) If the combination is fifteen (15) or more years, then the leave is calculated according to the method prescribed for classified employees with undocumented records: subsections 1-5, paragraph (3)(a) of this Rule.

(b) If the combination is less than fifteen (15) years, then the calculation is based on the one-year average determined by the State Merit System Commissioner for the undocumented years and the documented period is calculated according to the method prescribe for classified employees with documented records: subsections 1-5, paragraph (3)(b) of this Rule. The two calculations are then added together to determine the total amount of forfeited leave for the undocumented period.

Notes

Ga. Comp. R. & Regs. R. 513-1-1-.02

O.C.G.A. Section 47-2-91.

Original Rule entitled "Calculation of Forfeited Leave for Retirement Credit" effective on July 1, 1985; filed November 18, 1985.