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["COMPENSATED ABSENCE WORKSHEET - INSTRUCTIONS"]
[]
["This worksheet is optional for computing compensated absence liability as of June 30 of the current fiscal year end.  Please see Section 5-1350.00 Compensated Absences in the School Accounting Manual for information."]
[]
["Cells are locked to protect formulas.  Cells can be unlocked:"]
["On the worksheet you want to unlock, choose <Tools> <Protection><Unprotect Sheet>. "]
["Make changes, then click<Tools><Protection><Protect Sheet>.  No password is required."]
[]
["Cells that require input are shaded in YELLOW.  "]
[]
["\"TEACHING\" Tab - Input leave information for teaching (certified staff) here."]
["Each school district has different provisions for accrual of leave time and pay-out at termination or retirement for its teaching staff.  Check your district's certified staff negotiated agreement and/or payroll policy for details about how much leave is granted each year, the maximum amount that can be accumulated and pay out rate at termination or retirement.  "]
["1.  Enter the district's name in cell B3."]
["2.  Enter the fiscal year end date in cell J3."]
["3.  Enter the current year rates for the employer's share of FICA and TRS in cells H2 and I2."]
["4.  Enter the current year rates for unemployment and workers' comp insurance in cells J2 and K2."]
["5.  Enter the pay-out percentage for vacation and sick leave in cells D4 and F4."]
["6.  Enter the employee name in column A, beginning with row 10 ."]
["7.  Enter the hourly or daily pay-out rate in column B.  Most teachers are paid per a contract that specifies an annual salary.  To compute an hourly rate, consult the teacher's individual contract for the annual salary, divide by the number of days in the contract period (usually 187 days) and then divide by the number of hours in a work day (usually 8 hours).  Some districts pay out leave time using a daily rate (e.g., $25 per day)."]
["8.  Enter the accumulated vacation hours or days in column C."]
["9.  Enter the accumulated sick leave hours or days in column E."]
[]
["\"ADMIN & NONTEACHING\" Tab - Input leave information for administrative and nonteaching (classified staff) here."]
["Each school district has different provisions for accrual of leave time and pay-out at termination or retirement for its administrative staff.  Check the individual administrator's contract and/or the district's payroll policy for details about how much leave is granted each year, the maximum amount that can be accumulated and pay out rate at termination or retirement."]
["Vacation and sick leave for nonteaching staff is provided in MCA Title 2, Chapter 18, Part 6.  Nonteaching district employees earn vacation leave ranging from 15 to 24 days per year depending on the employee's years of service.  Vacation leave may be accumulated not to exceed two times the maximum number of days earned annually.  Sick leave is earned at a rate of one day per month.  Upon retirement or termination, employees are paid for 100% of unused vacation leave and 25% of unused sick leave.  Upon termination, all payments are made at the nonteaching employee's current rate of pay."]
["  1.  Enter the district's name in cell B3."]
["  2.  Enter the fiscal year end date in cell K3."]
["  3.  Enter the current year rates for the employer's share of FICA, PERS and TRS in cells I2, J2 and K2."]
["  4.  Enter the current year rates for unemployment and workers' comp insurance in cells L2 and M2."]
["  5.  Enter the pay-out percentage for vacation and sick leave in cells E4 and G4."]
["  6.  Enter the employee name in column A, beginning with row 10 ."]
["  7.  Enter the code of the retirement system in which the employee participates.  Non-teaching staff usually participate in the PERS retirement system  - enter a \"P\" in column B.  Administrative staff usually participate in the TRS retirement system - enter a \"T\" in column B."]
["  8.  Enter the hourly or daily pay-out rate in column C.  Enter the current rate of pay for nonteaching staff.  Note:  Most administrators are paid per a contract that specifies an annual salary.  To compute an hourly rate, consult the individual's contract for the annual salary, divide by the number of days in the contract period and then divide by the number of hours in a work day (usually 8 hours).  Some districts pay out leave time using a daily rate (e.g., $25 per day)."]
["  9.  Enter the accumulated vacation hours or days in column D."]
["10.  Enter the accumulated sick leave hours or days in column F."]
[]
["\"RECAP & FUND21_LIMIT\" Tab"]
["The first section of this spreadsheet summarizes the totals from the \"TEACHING\" and \"ADMIN & NON-TEACHING\" spreadsheets."]
["The second section of this spreadsheet calculates the maximum amount that can be held in the Compensated Absence Liability Fund (21) as provided in 20-9-512, MCA."]
[]
["For assistance, contact:"]
["   Office of Public Instruction, School Finance Division"]
["    Laci Novark   (406) 444-4401    Autumn Belmont    (406) 444-9852      Andrea Mohammadi     (406) 444-1960"]

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["Compensated Absence Worksheet                                               Teaching Staff",{"$nulls":4},"Enter rates here:               (use rates effective June 30 of the current year)",null,"FICA","TRS","Unemploy","WorkComp"]
[{"$nulls":7},0.0765,0.0747,null,0.08]
["School District Name/No.",{"$nulls":6},"For fiscal year ended:"]
["Enter pay-out rate for vacation and sick leave:",null,null,1,null,0.25]
["Employee Name",null,null,"1 x 2 x pay-out rate",null,"1 x 4 x pay-out rate","3 + 5","Rate times Column 6",null,null,null,"6 + 7 + 8 +        9 + 10"]
[null,1,2,3,4,5,6,7,8,9,10,11]
[null,"Hourly      or Daily Rate","Accum Vacation Hours or Days","Total Vacation Liability","Accum       Sick Leave Hours or Days","Total Sick Leave Liability","Total Vacation and Sick    Leave Liability","Employer FICA","Employer TRS","Employer Unemploy-  ment","Employer Workers Comp","Compensated Absence Liability"]
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{"sheet":"ADMIN & NONTEACHING WCOMP 8868","index":2,"n_rows":250,"n_cols":14,"rows_kept":250,"cut":false,"hidden":false,"merged":[[7,0,7,13],[0,0,1,5],[0,6,1,7],[4,0,6,0],[4,8,4,12],[3,0,3,3],[2,1,2,7],[2,8,2,9],[2,10,2,13],[3,8,3,13],[0,13,1,13],[4,1,6,1]],"flags":["formulas_cached_only"]}
["Compensated Absence Worksheet                                     Administrative & Non-Teaching Staff Worker's Comp 8868",{"$nulls":5},"Enter rates here:               (use rates effective June 30 of the current year)",null,"FICA","PERS","TRS","Unemploy","8868 WorkComp"]
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["School District Name/No.",{"$nulls":7},"For fiscal year ended:"]
["Enter pay-out rate for vacation and sick leave:",null,null,null,1,null,0.25]
["Employee Name","PERS or TRS?    (Enter \"P\" or \"T\")",null,null,"1 x 2 x pay-out rate",null,"1 x 4 x pay-out rate","3 + 5","Rate times Column 6",{"$nulls":4},"6 + 7 + 8 +        9 + 10+ 11"]
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[null,null,"Hourly or Daily     Rate","Accum Vacation Hours or Days","Total Vacation Liability","Accum      Sick Leave Hours or Days","Total Sick Leave Liability","Total Vacation and Sick    Leave Liability","Employer FICA","Employer PERS","Employer TRS","Employer Unemploy-  ment","Employer Workers Comp","Compensated Absence Liability"]
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["School District Name/No."]
["For Fiscal Year Ended:"]
["COMPENSATED ABSENCES WORKSHEET - RECAP","Total Vacation and Sick Leave                  Liability","Employer      FICA","Employer     PERS","Employer     TRS","Employer Unemployment","Employer Workers     Comp","Total Compensated Absence Liability"]
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[]
[]
["COMPENSATED ABSENCE LIABILITY FUND LIMIT (see 20-9-512, MCA below):"]
["Total Liability for Administrative & Non-Teaching Staff",{"$nulls":6},0]
[{"$nulls":7},"X 30%"]
["Maximum amount allowed in Compensated Absences Liability Fund (21)",{"$nulls":6},0]
["Enter Cash Balance in Fund 21 as of June 30"]
["Amount allowed to transfer (if negative, must transfer back to General Fund; if positive, may transfer up to this amount from General Fund)",{"$nulls":6},0]
[]
["Accounting Entries:"]
["To move money from Compensated Absence Liability Fund (21) to General Fund (01)"]
["Debit:  X21-999-6100-910 Operating Transfer to Other Funds",null,"(Compensated Absence Liability Fund)"]
["Credit: X21-101                Cash",null,"(Compensated Absence Liability Fund)"]
["Debit:  X01-101                Cash",null,"(General Fund)"]
["Credit: X01-5300              Operating Transfer from Other Funds",null,"(General Fund)"]
[]
["- - - - - OR - - - - -"]
[]
["To move money from General Fund (01) to Compensated Absence Liaiblity Fund (21)"]
["Debit:  X01-999-6100-910 Operating Transfer to Other Funds",null,"(General Fund)"]
["Credit: X01-101                Cash",null,"(General Fund)"]
["Debit:  X21-101                Cash",null,"(Compensated Absence Liability Fund)"]
["Credit: X21-5300              Operating Transfer from Other Funds",null,"(Compensated Absence Liability Fund)"]
[]
["20-9-512, MCA. Compensated absence liability fund. (1) The trustees of a school district may establish a compensated absence liability fund for the purpose of paying: (a) any accumulated amount of sick leave that a nonteaching or administrative school district employee is entitled to upon termination of employment with the district in accordance with the provisions of 2-18-618; and (b) any accumulated amount of vacation leave that a nonteaching or administrative school district employee is entitled to upon termination of employment with the district.  (2) The compensated absence liability fund may be used only for the stated purpose of this section.  (3) The trustees may transfer money from the general fund, within the adopted budget, to establish and maintain the compensated absence liability fund.  (4) The maximum amount in a reserve fund established under the provisions of subsections (1) and (3) may not exceed 30% of: (a) the total school district liability for "]
["accumulated sick leave of nonteaching and administrative school district employees on June 30 of the current school fiscal year; and (b) the total school district liability for accumulated vacation leave of nonteaching and administrative school district employees on June 30 of the current school fiscal year.  (5) For the purposes of this section, \"administrative school district employee\" means a school district employee who is employed in an administrative position and who accrues vacation leave as part of the employee's contract with the school district."]