Sick Leave Liability Calculator for Kentucky School Districts

As part of the GASB regulations in effect for the end of the school year June 30, 2003, most Kentucky school districts are required to calculate the sick leave liability for the first time. Much of the data necessary for the calculation is contained in MUNIS®, although there are Board policy parameters that need to also be applied against the MUNIS data to calculate the total liability.

The KEEIS Consortium partners design software to help the Finance and Personnel areas of Kentucky school districts, currently benefiting over 75 districts. The Sick Leave Liability Calculator is the most recent software developed by PSST under the guidance of Finance Directors Bill Boyd (Pulaski County) and Chuck Littrell (Oldham County). This software extracts employee information from MUNIS and applies parameters supplied by each district to create an Excel® spreadsheet to calculate the accrued sick leave liability necessary for the GASB statements.

Each district using the software will be able to quickly and easily calculate the total sick leave liability for their district. Because the accuracy of MUNIS information will vary from district to district, the calculated spreadsheet must be examined carefully to verify the accuracy of all MUNIS data. See the FAQ section below for other details on the software.

View the Spreadsheet:
Click on Sample Reports on the left sidebar to view the spreadsheet generated from your MUNIS data.

How to Purchase:
The software is provided free to all districts using the Kentucky GASB Reporting Solution.

The software may be purchased by other districts by contacting Roger Dillon at PSST at 1-800-488-7395, rogerd@psst.com Unlimited support for the current school year is included with the purchase.

FAQ
Will the calculation work for all of my applicable employees?

The software will calculate using the employee's data contained in MUNIS. If the MUNIS data is incorrect then the spreadsheet calculation for the employee will also be incorrect. For example, in order to calculate the correct age for an employee the employee’s birth date must be available in MUNIS. If this is absent then either the birth date may be updated in MUNIS and the spreadsheet rerun, or the spreadsheet may be changed for the employee.

The same type of corrections would also be true for employees with other incorrect MUNIS information.

The software will know your Board policies by the information you input in the software’s parameters. The following parameters are provided to customize the calculation to your district:

1. Your accrual types – your accrual master file entries are presented on the screen allowing you to check off every sick leave accrual type that you want to include in the calculation. Only those checked will be included.

2. Your pay types – your job pay base pay types are presented on the screen allowing you to check off every base pay that you want to include in the calculation. Only those checked will be included.

3. Your liability percentage – you are allowed to enter your Board’s percentage for sick leave liability.

4. Your years of experience – you are allowed to enter your Board’s approved step level for the calculation. Employees falling below this level will not be included. The software compares this parameter with the employee’s step.

5. The employee’s age – you are allowed to enter your Board approved employee’s age for the calculation. Employees falling below the age level will not be included (see below for exceptions). The software calculates the age based upon the birth date for the employee and the reference date to determine liability (see item 6).

Employees whose step is too small or who are too young will be excluded from the calculation, unless they have 27 or more years as shown in the step. Employees with 27 or more years in the step will be included in the calculation.


6. Reference date to determine liability – this date is used to calculate the age of the employee. For example, if an employee were born on June 30, 1948 and the reference date is June 30, 2003, then the employee's age will calculate to 55 years of age.

Job pay records have both a beginning and ending date that allows MUNIS to know whether or not to calculate pay for an employee. The software will examine the beginning date and ending dates for any applicable job pay records and include only those records whose beginning and ending dates are within the current fiscal year as defined in your GL parameters.

There is a possibility that your district may have selection criteria other than the criteria shown in the software. Be sure when talking with PSST staff to review all applicable Board policies to ensure you have a complete understanding of the calculations.

No. PSST staff will assist you in operating the software and informing you regarding the status of your MUNIS data used to calculate the sick leave.