Title
Adopt a Resolution to:
a. Amend Personnel Policies and Practices Resolution No. 98-394 to amend Sections A.25.9; A.30.10; A.30.11 and A.30.12 and to add Section A.30.13 related to the cashing out of certain vacation/annual leave/paid time off hours;
b. Direct the Human Resources Department to incorporate the changes; and
c. Authorize the Auditor-Controller to implement such changes in the Advantage HRM system.
Report
The Board of Supervisor to consider the following:
1. Amend Personnel Policies and Practices Resolution No. 98-394 to amend Sections A.25.9; A.30.10; A.30.11 and A.30.12 and to add Section A.30.13 related to the cashing out of certain vacation/annual leave/paid time off hours;
2. Direct the Human Resources Department to incorporate the changes; and
3. Authorize the Auditor-Controller to implement such changes in the Advantage HRM system.
SUMMARY/DISCUSSION:
Monterey County offers a Vacation Buy Back/Cash Out program to certain employees. According to our Auditor Controller, the current program could be in non-compliance with Constructive Receipt Doctrine of the IRS, thus making the value of accrued leave taxable, if the County does not adopt a plan that has an irrevocable election component.
At a Special Meeting on September 11, the Board directed the Staff to develop a "stand alone" program outside of the Section 125 Plan for possible consideration, to continue discussions with employees, and to report back on September 29. On September 29, staff reported back to the Board with an update on discussions with various represented and unrepresented groups and received direction to proceed with a "stand alone" program for adoption in 2015, and also to continue to work with employee groups to see if such a program could be improved within the confines of IRS requirements.
The proposed language for changes to the Personnel Policies and Procedures Resolution (PPPR) to create a "stand alone" program, is included as Attac...
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