Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since January 1, 2020, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R25. Administrative Services, Finance.
Rule R25-15. Change Date and Set Aside Provisions for Annual Leave II.
As in effect on January 1, 2020
Table of Contents
- R25-15-1. Authority, Purpose, and Definitions.
- R25-15-2. Change Date.
- R25-15-3. Determination of Set Aside.
- R25-15-4. Collection and Deposit of Set Aside in Subfunds of the Annual Leave Trust.
- Date of Enactment or Last Substantive Amendment
- Authorizing, Implemented, or Interpreted Law
(1) This rule is authorized under Subsection 67-19-14.6(2) which requires the division to establish a change date, and Subsection 67-19-14.6(7)(b) which requires the division to make rules for the set aside provisions under Subsections 67-19-14.6(4)and 67-19-14.6(5).
(2) Terms used in this rule are defined in Subsection 67-19-14.6(1).
For the purposes of Subsection 67-19-14.6(2):
(1) The change date established by the division is June 20, 2015.
(2) All annual leave accrued on or after the change date, to an employee who is eligible to receive paid leave, will be considered annual leave II.
(3) State agencies are required to offer annual leave II in lieu of annual leave to eligible employees on or after the change date.
(1) The division may contract with a qualified actuary to help the division determine the expected change in the annual leave liability for a fiscal year.
(2) As required by generally accepted accounting principles and with consideration of Subsection 67-19-14.6(4), the division will calculate the annual leave liability to include applicable employer paid taxes and other employer paid benefits that would be required if the employee were paid for the annual leave.
(3) For each fiscal year, if the division expects the annual leave liability to increase, the division, in consultation with the Governor's Office of Management and Budget, will determine a rate for set aside for each applicable subfund of the annual leave trust.
(4) The division will inform the legislative Fiscal Analyst of the proposed set-aside rates.
(5) The set-aside rates will be determined as a percentage of gross pay of an employee who is eligible to receive paid leave, which if put into effect, would be expected to generate the amount of the projected increase in the annual leave liability applicable to each subfund of the annual leave trust.
(6) In accordance with Subsection 67-19-14.6(4)(c) and Subsection 67-19f-201(3)(b), the proposed set-aside rates will also be adjusted or eliminated as applicable if the accrual of funding in a subfund of the annual leave trust is expected to reach 10% of the annual leave liability attributable to the subfund.
(7) At the beginning of each fiscal year, the division will put into effect the set aside rates authorized by the Legislature for the fiscal year.
(1) To implement the provision of Title 67 Chapter 19f, State Employees' Annual Leave Trust Fund Act, the division created the following subfunds within the trust:
(a) Public Safety,
(c) Public Education, and
(2) The Public Safety subfund applies to all employees within the Department of Public Safety.
(3) The Transportation Subfund applies to all employees within the Department of Transportaion.
(4) The Public Education subfund applies to all employees within the State Office of Education and State Office of Vocational Rehabilitation.
(5) The General subfund applies to all other employees in the Executive, Legislative, and Judicial Branches of the State.
(6) The division shall deposit in each applicable subfund, the amount of funds generated by applying the authorized set-aside rates to each employee eligible to receive paid leave.
(7) In consultation with the Governor's Office of Management and Budget, in accordance with Subsection 67-19-14.6(4)(c) and Subsection 67-19f-201(3)(b), the division will reduce or stop charging a set-aside rate if the funding in a subfund of the annual leave trust reaches or is expected to reach 10% of the annual leave liability attributable to the subfund.
annual leave, trust fund, liability, state employees
January 13, 2016
67-19-14.6(2); 67-19-14.6(7)(b); 67-19-14.6(4); 67-19-14.6(5); 67-19-14.6(1)
For questions regarding the content or application of rules under Title R25, please contact the promulgating agency (Administrative Services, Finance). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.