The FY 2026 Annual Comprehensive Financial Report cut-off procedures require a review of vacation, sick, and other leave payable balances be performed at year-end. These procedures are in Chapter 90 of the State Administrative & Accounting Manual (SAAM). We are providing you with the estimated June 30, 2026, compensated absence liability balances based on information from the Human Resource Management System (HRMS).

Fiscal Year 2026 compensated absence liability adjustment instructions have been emailed out to agencies and are provided below.

Agencies that track leave in HRMS received:

  1. Memo with Instructions
  2. Compensated absence liability balances by agency as of June 30, 2026, and examples for calculating the liability for leave your agency may track outside of HRMS.

Agencies that don’t use HRMS or have an alternate leave-tracking system received:

  1. Memo with instructions
  2. Sample compensated absence liability calculation for June 30, 2026

If you have any questions or would like assistance regarding the adjustment for your agency’s compensated absence liabilities, please contact your agency’s OFM Statewide Accountant if you have any questions.