| To | Management Council, Chief Human Resource Officers, VPs of Finance, and Agency TLAM Contacts |
| From | Shared Services Center (SSC) |
| Area | Time, Labor, and Absence Management (TLAM) |
| Date | August, 19, 2025 |
| Re | Leave Liability Reports are Published |
We are happy to announce your agency’s FY25 Leave Liability Reports have been publish to each college folder on SharePoint. Attached you will find the Leave Liability Reporting Instructions and an updated Column Definitions document outlining the data’s source and any calculation within a field required to meet the GASB 101 Financial directive.
Important Points to Note: Several updates have been made to these reports since SSC hosted the LL Report Overview calls in July.
Reports are now produced through an Application Engine process requiring specific leave usage percentages (%) to be entered for each leave type and reports will only be run by the SSC.
The new process produces three (3) reports: One (1) Excel and two (2) PDFs
- Excel Version is for HR use to validate employee specific data:
- Leave Plan
- Service Date
- Annual Rate (as of June 30)
- Hourly Rate
- PDFs are sectioned and totaled by program/dept/fund:
- Report 1: Annual Leave and Traditional Sick
- Report 2*: 9M Faculty Sick, VSDP Personal, VSDP Sick
*Report 2 – Final column total is the Total Leave Liability of all Leave Types + FICA for each employee and then per Fund/Program and the Grand Total for schedule 8. In addition, the Current Agency Total Leave Liab to be used + FICA $ is listed for schedule 8.
The deadline to have your schedules to System Office Finance is Wednesday, September 3, 2025.
All supporting documents are housed on SharePoint here: Absence Management-Leave Liability Reporting . You will need to be logged in using your MyVCCS credentials to access documents.
Reminder: Agencies must ensure employees are in the correct leave plan based on employee classification, years of state service, and retirement elections. Incorrect calculations of the benefits service date will result in wrong accrual rates. Please check your reports carefully and correct any discrepancies on the Excel spreadsheet. Please refer to the Leave Liability Training for assistance with how to calculate accurate Benefits Service dates.
Additional Important Note: As of June 24, 2025, GASB101 directives have resulted in several changes to the Leave Liability Report, and several Leave columns have been updated to include these changes. Please refer to the Leave Liability Report Column Definitions for these specific updates.
Please distribute this information to all appropriate parties.
If you have any questions regarding Leave Balances or producing the report, please contact us at SSCHRO_HRMS@ssc.vccs.edu.
If you have any questions regarding the financial calculations for Leave Liability reporting, please contact the Systems Office Finance Department.
Leave Liability Report Instructions
