**(600) 70.4** **[Time and Leave]{.underline}**

70.4.1 [Purpose.]{.underline} This section outlines policies,
procedures, and responsibilities regarding time and leave for TIGTA
employees.

70.4.2 [Authorities.]{.underline}

5 USC 61 -- Hours of Work

5 CFR 610 -- Hours of Duty

5 CFR 630 -- Absence and Leave

5 USC 55 -- Pay Administration

5 CFR 550.1001 -- Adjustment of Work Schedule for Religious Observances

5 CFR 550.1002 -- Compensatory Time Off for Religious Observances

70.4.3 [Timekeeping System.]{.underline} TIGTA timekeepers will use the
time and attendance system provided by the Bureau of the Public
Debt/Administrative Resource Center (BPD/ARC) to process payroll
information. This system also allows designated employees to enter their
own time and attendance information directly.

70.4.3.1 [Responsibilities.]{.underline} Employees, managers, and
timekeepers are all responsible for ensuring accurate and timely
submission of time and attendance (T/A) data. These responsibilities are
in place to avoid processing errors, leave or pay discrepancies, and the
need for T/A amendments.

[Employees' Responsibilities:]{.underline}

**[Employees who submit timesheets to timekeeper]{.underline}**

-   Request leave in advance and notify manager of leave plans as soon
    as possible.

-   Complete timesheet or time report as required
    (paper/PARIS/electronically etc.).

-   Provide needed supporting documents.

-   Submit timesheet directly **to timekeeper by 12:00 Noon Eastern time
    of the second Friday of the pay period** (at this stage it does not
    need managerial approval) or earlier as mandated by functional
    guidelines.

-   Submit timesheet earlier if you know you will be absent; submit
    timesheet to timekeeper on last day in office.

-   Maintain own T/A file with all documentation.

-   Review Leave and Earnings Statement and notify timekeeper of any
    discrepancies.

-   Work with timekeeper to resolve T/A discrepancies.

**[Employees who input their own time]{.underline}**

-   Enter accurate time and leave and validate time and leave by **12:00
    Noon Eastern time of the second Friday of the pay period or earlier
    as mandated by functional guidelines, e.g., Office of Information
    Technology employees must submit their timesheets by 10 AM of the
    second Thursday of the pay period.** If you know you will be absent,
    enter time and leave by last day in office.

-   Seek assistance from timekeeper in entering time and leave and with
    time and leave questions.

-   Use Request Leave function within the T/A system to request leave
    and to request premium pay.

-   Request leave in advance and notify manager of leave plans as soon
    as possible. Employee should verify that the leave is approved
    before using it.

-   Submit supporting documentation as requested by manager.

-   Enter leave donation requests into the T/A system.

-   Notify the timekeeper of any changes needed to their time and
    attendance profiles or leave balances.

-   Maintain own T/A file with all documentation.

-   Review Leave and Earnings Statement and notify timekeeper of any
    discrepancies.

-   Work with timekeeper to resolve T/A discrepancies.

[Timekeeper's Responsibilities:]{.underline}

-   Ensure all employees have submitted timesheets.

-   Verify that the employee has submitted and received approval for any
    leave and/or premium pay requests.

-   Validate all employees' timesheets by opening of business on Monday
    following close of the pay period.

-   Enter all adverse time for employees, e.g., suspensions, AWOL, at
    the direction of the certifier.

-   Notify manager that time is validated for all employees.

-   Designate at least two other timekeepers who can act for you in your
    absence.

-   If timekeeper will be absent, arrange for and notify alternate
    timekeeper and communicate this to employees.

-   Communicate alternate timekeeper's name to manager/certifier and
    BPD/ARC.

-   Notify manager when compensatory time will be forfeited or will
    expire.

-   Ensure all supporting documentation is maintained and notify manager
    of any missing documentation.

-   Review leave error reports and resolve discrepancies immediately
    with employee and manager's assistance.

-   Make any needed corrections after employee review.

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-   Enter accurate accounting data for all new employees.

-   Delete departing employee profiles from the T/A system.

-   Maintain accurate T/A records in accordance with the general record
    schedule, including travel comp time calculation and approval forms
    signed by both the employee and the manager for six years, 3 months.

-   Prepare split time and attendance report upon notification by the
    BPD Pay and Leave Staff when one of the following is effective on
    any day other than the beginning or ending of the pay period: change
    in fiscal year; change in the employee's rate of pay; change in the
    employee's organizational location; change in retirement coverage;
    change in type of employment (e.g. full-time to part-time); change
    in the calendar year when LWOP or emergency military leave is used
    in the pay period in which the calendar year changes.

-   Maintain additional records, as necessary, to keep track of restored
    annual leave balances, continuation of pay, religious compensatory
    time, appointment limitations, transferred leave, etc.

-   Train new managers and employees on the use of the T/A system and
    timekeeping procedures and policies.

Note: Timekeepers may not serve as their own timekeeper.

[Manager's Responsibilities:]{.underline}

-   Assist timekeeper in resolving T/A discrepancies

-   Ensure office has a primary and back-up timekeeper.

-   Ensure timekeeper has adequate time to accurately input T/A data.

-   Keep timekeeper informed of any changes in employee's leave usage.

-   Ensure that T/As are prepared and submitted each pay period for each
    employee in the organization.

-   Certify employees' time in a timely manner; **12:00** **Noon Eastern
    time** **Monday following the close of the pay period is cutoff for
    certification of the previous pay period's timesheets for BPD/ARC**.
    Timesheets can be certified from any location with Internet access.
    **Note: The certifying official (CO), typically the employee\'s
    immediate manager, is ultimately responsible for the accuracy of
    time and attendance reports. COs have the responsibility of
    reviewing and approving the time and attendance information reported
    for each employee under his/her supervision.**

-   Designate at least 2 alternate certifiers to certify T/A in the
    absence of the manager and inform the timekeeper of the alternate
    certifiers.

-   Discuss suspected leave abuse with employees.

-   Ensure that annual leave is scheduled in order to prevent any
    forfeiture at the end of the leave year and ensure that the
    restoration of any forfeited leave is requested, when appropriate.

-   Consider all requests for leave in a fair and equitable manner and
    give employees preferred periods of annual leave when possible.

-   Ensure that overtime work is properly ordered, approved, controlled
    and certified.

-   Ensure all supporting documentation is securely maintained and
    accessible.

Note: No manager shall certify his/her own time.

[BPD/ARC's Responsibilities:]{.underline}

-   Ensure complete transmission of time and attendance data to NFC.

-   Provide any follow-up/reminder phone calls or emails to manager for
    certification.

-   Resolve any problems/errors in submission.

-   Alert the TIGTA Director, Human Resources, of issues, problems, or
    concerns.

-   Provide guidance to all timekeepers of any procedural changes.

-   Assist managers, timekeepers and employees when needed to research
    in-depth pay or leave problems that cannot be resolved by the
    timekeeper through the amendment process.

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-   Notify the timekeeper and/or pay and leave coordinator of any
    incomplete T/A data files received.

-   Notify timekeeper and/or pay and leave coordinator of any TIGTA
    employees appearing on the "unpaid listing."

-   Transmit all corrected T/A data files for TIGTA to the National
    Finance Center.

-   Communicate receipt and status of transmitted corrections and all
    requests to timekeepers.

-   Provide overall guidance and procedures for the correct processing
    of unique T/A corrections.

-   Input official leave balances into TIMIS.

-   Conduct time and leave audits of selected timekeepers and inform the
    TIGTA Director, Human Resources, of the results. The timekeeper and
    the timekeeper's manager are also notified of the results.

-   Maintain the original time and attendance for the previous six
    calendar years plus the current year.

> 70.4.3.2 [Documentation and Records Retention]{.underline}. The
> certifying official and the timekeeper will be responsible for
> maintaining the following documents as specified below in accordance
> with TIGTA/NARA records retention schedules:

-   Any request for change in tour of duty (including AWS application
    requests and changes) will be retained one year past the leave year
    in which the change was requested.

-   Any record of non-standard tours will be retained for the current
    leave year plus six additional years.

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-   The OPM 71, Request for Leave or Approved Absence, electronic leave
    requests, and any electronic mail leave requests will be retained
    for the current leave year plus three additional years.

-   Any request for overtime (e-mail, memo, etc.) will be retained for
    the current leave year plus six additional years.

-   Doctor\'s statements, jury summons, military leave, and other
    supporting documentation will be retained for the current leave year
    plus six additional years.

70.4.4 [Workweek, Core Hours, and Work Schedules.]{.underline} TIGTA's
administrative workweek is Sunday through Saturday; the basic workweek
is Monday through Friday of each administrative workweek.

The wide geographic dispersion of TIGTA requires personal availability
to effectively carry out TIGTA's mission. Therefore, the core hours are
9:00 a.m. to 2:30 p.m. for all TIGTA employees regardless of the type of
work schedule. Also, tours of duty may not begin before 6:00 a.m. and
may not end after 6:00 p.m.

Employees wishing to deviate from the core hour requirement will request
a change in work schedule by submitting a written request to their
immediate manager. The immediate managers are responsible for reviewing
and approving these requests based on the needs of the function.
Approved requests should be kept on record by the manager until changed.

[Work Schedules.]{.underline} Traditional work schedules include those
schedules permissible prior to enactment of alternative work schedule
legislation, such as, the five 8-hour/day schedule, first 40-hour
schedule, part-time and intermittent schedules, variations for
educational purposes, and provisions for emergency situations. The daily
standard tour of duty for all full-time employees except those on an
Alternative Work Schedule (AWS) shall consist of 8 working hours, worked
continuously except for a lunch period. The lunch period shall be
unpaid, set by the immediate manager and should normally be 30 minutes
to 1 hour in length.

Working hours will not be adjusted solely for the personal convenience
of individual employees. However, if it is possible to make such
adjustments without interference with the accomplishment of assigned
duties or disrupting the work of others, limited adjustment may be made
to accommodate bus or car pool schedules or family needs, such as
child-care arrangements, as approved by the immediate manager.
Assignments to standard tours of duty are recorded on the time reports
and do not require a written notice to the employee or other report.

Special Agents should also refer to (400) 40.3 for additional
information on Law Enforcement Availability Pay (LEAP).

[Variations for Educational Purposes.]{.underline} The basic workweek
may be rescheduled to allow non-temporary, full-time employees to take
courses in nearby educational institutions, provided that:

-   The course serves a work-related purpose;

-   The course would equip the employee for more advanced work in TIGTA;
    and

-   Rescheduling does not interfere appreciably with the employee\'s
    work or the work schedules of other employees.

Premium pay may **not** be paid solely because of rescheduling for
educational purposes. However, if an employee, in order to attend
school, volunteers for, and therefore is assigned to a regularly
scheduled tour for which night differential will be paid, he/she will
receive it because the rescheduling was not solely for his/her benefit.

70.4.4.1 [Tours of Duty.]{.underline} The basic workweek for full-time
employees is the first 40 hours in a pay status including, as
appropriate, hours worked, creditable holiday absence, compensatory time
used and/or leave used during this period. The 40 hours must occur over
5 days of the administrative workweek, as consistent with any AWS
workweek schedule selected for the employee.

Part-time employees have a scheduled tour of duty of 16 to 32 hours per
week that requires service on a regular, repetitive basis. (Only as an
exception and in extenuating circumstances, may a part-time employee be
permitted to work 1-15 hours in a week.) Part-time employees will not be
scheduled to work more than 5 of the 7 days in the administrative
workweek. The specific days and number of hours a part-time employee
will work must be designated when the personnel action is prepared. On
an irregular and occasional basis, managers may authorize up to a total
of 8 hours of work per day for part-time employees:

-   Having a daily tour of duty of less than 8 hours; or

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-   On days not scheduled for work within the administrative workweek;

At least one of the above conditions must be met. Such hours are not
overtime hours.

When dealing with changes related to part-time employees, refer to the
table below to determine when a personnel action is required.

**DOCUMENTING  SCHEDULE  CHANGES  \
FOR  PART-TIME  EMPLOYEES**

  --------------------------------- ------------------ ------------------
  Nature of Change                  Time Period        Personnel Action
                                                       Required?

  Full-Time to Part-Time            Any period of time Yes

  Part-time to Full-time            More than 1 pay    Yes
                                    period             

  Part-time to Full-time            1 pay period or    No
                                    less               

  Decrease in \# of Hours           Any period of time Yes

  Increase in \# of Hours           More than 2 pay    Yes
                                    periods            

  Increase in \# of Hours           2 pay periods or   No
                                    less               

  Change in which days or hours an  Per Pay Period     No
  employee is scheduled to work                        
  with no increase or decrease in                      
  the \# of hours                                      
  --------------------------------- ------------------ ------------------

70.4.4.2 [Records and Reports.]{.underline} Records of non-standard
tours, established under the authorities provided herein, shall be
available in the offices of the approving officials as source data for
any required reports. For those tours requiring approval by higher
levels, place copies of the request, including the details and
justification for establishing a non-standard tour, together with the
signature of the approving official, in the individual\'s time-report
file. This information is filed in the office of the approving official
and of the requesting unit.

70.4.4.3 [Alternative Work Schedules (AWS).]{.underline} To be eligible
for AWS, an employee's performance must be rated "Successful" or
equivalent, and he/she may not be on a leave restriction letter.
Employees on AWS whose evaluation falls below acceptable may be assigned
to the manager or lead's tour of duty or a normal tour of duty, at the
discretion of the manager. SES employees are eligible to work AWS, but
cannot earn or take credit hours or compensatory time.

Options available to employees are defined below:

-   5/4/9 is a compressed work schedule that includes 8 workdays of 9
    hours each, 1 workday of 8 hours and 1 non-workday within the
    biweekly pay period.

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-   4/10 is a compressed work schedule that includes 4 workdays of 10
    hours each and 1 non-workday, in each administrative workweek of the
    biweekly pay period.

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-   Flexitour with credit hours have regularly scheduled tours of duty.
    The reporting and departure time may vary, subject to core hour
    restrictions and managerial approval. Employees on flexitour may
    earn credit hours by working before or after their regular tours of
    duty, or on non-work days.

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-   Part-time career employment is regularly scheduled work from 16 to
    32 hours a week. Management may approve requests for this work
    schedule if staffing and budget requirements allow it.

70.4.4.4 [Application for AWS Schedules.]{.underline} Participation in
an AWS is voluntary. Employees who wish to participate must do so by
submitting a completed AWS request form, located in Word under the "Mgmt
Services" templates, to their manager at least two pay periods in
advance of when they desire to start the AWS. Employees electing the
5/4/9 or 4/10 schedule must designate the non-workday on the written
application. Upon approval by the immediate manager, the employee will
begin to work the AWS beginning of the next pay period. Managers must
provide a copy of the approved application to the employees' timekeeper
as notification of the schedule change and documentation in the
employees' time and attendance file. The employee will remain on the
selected AWS until management notifies the employee in writing that
he/she may no longer work on that tour or until the employee voluntarily
changes his/her schedule.

70.4.4.5 [Schedule Changes.]{.underline} Employees on flexitour with
credit hours may change their work schedules at the beginning of any pay
period with the advance approval of an official authorized to establish
tours of duty. Such changes must be requested no later than two full
workdays before the close of the preceding pay period.

Employees on either a 4/10 or 5/4/9 schedule may change their work
schedules and/or non-workday, with the advance approval of their
immediate manager. Such changes must be requested no later than two full
workdays before the close of the preceding pay period. An immediate
manager may grant a temporary variance of an employee's work schedule if
the request is necessitated by an emergency condition.

[Travel]{.underline}:

Employees in travel or temporary duty status may continue to work their
normal schedule unless it is not feasible. If the normal schedule is not
feasible, the employee will be required to follow a schedule approved
for use at the temporary work site.

[Training]{.underline}:

When an employee is attending training it will be at the discretion of
the employee\'s manager to determine if an alternative work schedule
should be followed or the employee will be required to follow a
traditional fixed schedule. The length and hours of the training will
play an important role in the decision making process. See the training
section (600) 70.19.

70.4.5 [Relationships to Other Programs]{.underline}.

Time Off Awards -- An employee will claim his/her time off award through
the timekeeping system. While these awards are processed by the manager
through the personnel system, the dollar amounts associated with these
awards are not charged to the functional budget accounts until the
employee takes the hours through the timekeeping system.

70.4.6 [Overtime and Compensatory Time.]{.underline} All overtime and
compensatory time must be approved in advance.

70.4.6.1 [Regular Scheduled Overtime.]{.underline} Overtime work
scheduled in advance of the administrative workweek is regularly
scheduled overtime. Work (overtime and non-overtime) is considered as
scheduled in advance if all of the following are known before the
beginning of the administrative workweek:

-   The specific day the employee is to work;

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-   The specific hours the employee is to work;

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-   The specific employees who are to do the work; and

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-   The work is not voluntary. (Voluntary overtime is not regularly
    scheduled overtime work if no specific employee is scheduled to
    perform the work and there is no penalty for \"no shows.\").

If applicable, the tour shall specify, by calendar day and number of
hours a day, any period of regularly scheduled overtime. It is the
policy of TIGTA to schedule overtime work in increments of 30 minutes.

70.4.6.2 [Irregular, Unscheduled Overtime.]{.underline} Certain
circumstances may require or warrant employees to work unscheduled
overtime. The following are considered irregular or unscheduled overtime
when excess hours of work are:

-   Needed for investigative purposes or extraordinary emergency
    situations, where the manager may order themselves or any employee
    to work excess hours as dictated by the situation;

-   Necessary in order to meet deadlines or accomplish temporarily
    increased workloads, employees may request or be ordered to work
    such excess hours; or

-   Necessary on a continuing but irregular basis to fit special
    operating needs.

Requests for approval, approvals of requests, and orders to work
overtime hours must be documented in writing. Employees who input their
own time into the time and attendance system will request overtime
through the system's Premium Pay Request function. Any approved
irregular overtime shall be recorded, accumulated, and credited for each
employee in minimum periods of 30 minutes and multiples thereof for each
workday on which any overtime is performed. Any such work of less than a
30-minute interval will not be aggregated for pay purposes. Management
may consider Administratively Uncontrollable Overtime (AUO) when a
long-term need for unscheduled overtime occurs.

70.4.6.3 [Time and Attendance Documentation of Overtime]{.underline}.
The following applies to documenting overtime on the T/A:

-   *Over 8 Overtime* is used to record work performed in excess of the
    employee\'s daily tour of duty. This code is used only for full-time
    employees with non-pay hours (LWOP, AWOL, etc.) or part-time
    employees who work beyond their daily tour but do not work at least
    40 hours of regular time in a week (or 80 hours in a pay period for
    5-4/9 AWS).

-   *Over 40 Overtime* is used to record all work performed in excess of
    40 hours per week (or 80 hours in a biweekly pay period for 5-4/9
    AWS).

70.4.6.4 [Compensatory Time.]{.underline} Compensatory time may be
earned in lieu of pay for irregular and occasional overtime work
(regularly scheduled overtime work must be compensated through overtime
pay only). Compensatory time off may be approved in lieu of overtime pay
for irregular or occasional overtime work for both FLSA exempt and
nonexempt employees. Compensatory time may not be used to compensate an
employee for non-overtime work performed on a holiday.

Employees who input their own time into the time and attendance system
will use the Premium Pay Request function to request Compensatory Time
Earned, and will use the Leave Request function for Compensatory Time
Used.

The 2004 Federal Workforce Flexibility Act created provisions for
employees on official travel to earn and accumulate compensatory time
off for travel. See [TIGTA
05-17](../../../../../../../../I:/interim-guidance/tigta-numbered-memos/fy2005/tigta0517.doc)
for an interim policy on travel comp.

[Restrictions to Earning and Using Compensatory time.]{.underline} The
following restrictions apply to earning and using compensatory time on
the T/A:

-   Managers are responsible for ensuring that an employee's
    compensatory time balance does not exceed a total of 80 hours at any
    time.

-   Compensatory time earned after (February 20, 2005), must be used by
    the employee by the end of the leave year following the leave year
    in which it was earned. Compensatory time earned before (February
    20, 2005) must be used by the employee within 180 days of earning
    the compensatory time.

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-   FLSA exempt employees whose basic pay rate exceeds that of a GS-10,
    step 10, may be required, at the immediate manager\'s discretion, to
    be compensated for irregular and occasional overtime work with an
    equivalent amount of compensatory time.

-   Compensatory time may be earned only to the extent that gross pay,
    including the value of the compensatory time, for the biweekly pay
    period does not exceed the biweekly salary cap. The biweekly salary
    cap is the greater of the biweekly rate of a GS-15, step-10 or Level
    V of the Executive Schedule.

-   Employees may request compensatory time in lieu of overtime pay.

-   Compensatory time must be used before annual leave as long as this
    does not result in the loss of any accumulated annual leave. If the
    use of compensatory time would result in the forfeiture of annual
    leave, then annual leave may be used.

-   Compensatory time may not be used to reduce an advance of sick
    leave.

-   Compensatory time may be used during the pay period in which it is
    earned, unlike annual or sick leave.

-   **Compensatory time which has not been used at the end of the leave
    year following the leave year in which it was earned or which has
    not been used prior to separation from TIGTA shall be paid at the
    overtime rate in effect at the time the overtime work was performed.
    Therefore, it is important for managers to be aware of the
    compensatory leave balances of their employees and keep these
    balances in mind when assigning work, approving leave, and
    discussing leave plans with employees.**

A notice is sent from BPD to the timekeeper and employee when
compensatory time is due to expire. The timekeeper should notify the
employee's manager. A second notice is sent when the time has elapsed.
The timekeeper is notified to send in a correction card to change the
compensatory time to overtime.

70.4.6.5 [Time and Attendance Documentation of Compensatory
Time.]{.underline} The following codes are to be used to record
compensatory time on the T/A:

-   *Comp Time Earned* is used to record the hours of irregular or
    occasional overtime work for which the employee is required or has
    elected to take time off instead of receiving overtime pay.

-   *Comp Time Used* is used to record the hours of compensatory time
    used that are to be charged against the employee\'s compensatory
    time balance.

70.4.6.6 [Adjustment of Work Schedules for Religious
Observance]{.underline}. Employees may elect to work compensatory time
for the purpose of taking time off without charge to leave when personal
religious beliefs require that the employee abstain from work during
certain periods of the workday or workweek. Intermittent employees are
not covered.

The premium pay provisions for overtime work of the Fair Labor Standards
Act do not apply to compensatory overtime work performed by an employee
for the purpose of abstaining from work for personal religious
observances.

# Requirements

Employees will request religious compensatory time off in a timely
manner to their immediate manager following regular office procedures,
e.g., by submitting a signed SF-71, requesting the compensatory time off
via email, or by submitting an official timekeeping document including
the automated T/A system.

The following information must be contained in the request:

-   Description of the requirement;

-   When abstention from work is required and, if applicable, how often;
    and,

-   How long the employee is required to abstain from working.

# Approval of Requests

An employee\'s requested schedule for performing compensatory time work
must be approved before an employee may be permitted to take
compensatory time off for a religious observance. Compensatory time may
be worked before or after the compensatory time off is granted.

The manager will provide written approval to the employee by completing
the Remarks block of the SF-71, responding to the email request, or by
indicating approval in the T/A system. The approval should include the
specific days and hours the compensatory time is to be performed.
Approval documentation will be provided the employee's timekeeper to be
included in the timekeeping file.

# Denial of Requests

Requests may be denied only when the adjustment of the work schedule
would severely disrupt the agency\'s function. In all cases, the reasons
for denial of a request or revocation of approval previously granted
must be documented and made part of the employee's time and attendance
file.

70.4.6.7 [Time and Attendance Documentation of Compensatory Time --
Religious]{.underline}. The following codes are to be used to record
religious compensatory time on the T/A:

-   *Comp Earned/Religious* is used to record the hours of irregular or
    occasional overtime work that the employee performs to earn time to
    be used or repay time used for religious observance.

-   *Comp Used/Religious* is used to record hours of absence for
    religious observance. Compensatory time advanced using *Comp
    Used/Religious* will create a minus balance that will be reduced by
    *Comp Earned/Religious*.

70.4.7 [Credit Hours.]{.underline} Credit hours must be pre-approved by
the employee's immediate manager.

Full-time employees on a flexitour work schedule may earn credit hours
by working before or after regular tours of duty, or on non-work days.
Full-time employees may earn up to 2 credit hours on a work day or up to
8 credit hours on a non-work day.

Part-time employees on a flexitour work schedule may earn credit hours
after they have worked their basic work requirement (exceed tour of duty
in a workday). The basic work requirement of part-time employees is 32
to 64 hours during a biweekly pay period (16 to 32 hours per week). Only
as an exception and in extenuating circumstances may part-time employees
have a basic work requirement of 2 to 30 hours during a biweekly pay
period (1 to 15 hours in a week).

Part-time employees may accumulate a maximum of ¼ of the hours in their
biweekly basic work requirement as credit hours for carryover to the
next biweekly pay period. Thus, only ¼ of the hours in the employee's
biweekly basic work requirement may be carried over to the next pay
period. For example, if an employee's biweekly work requirement is 32
hours, he/she cannot accumulate or carryover more than 8 hours credit
hours to the next biweekly pay period.

Neither full-time nor part-time employees on a compressed work schedule
may earn credit hours. For additional information on tours of duty, see
section 70.4.4.1.

**Credit hours which have not been used prior to an employee's
separation from TIGTA shall be paid at the employee's current rate of
basic pay. Therefore, it is important for managers to be aware of the
credit hour balances of their employees and keep these balances in mind
when assigning work, approving leave, and discussing leave plans with
employees.**

70.4.7.1 [Time and Attendance Documentation of Credit
Hours]{.underline}. The following codes are to be used to record credit
hours on the T/A:

-   *Credit Hours Earned* is used to record the hours of credit hours
    earned.

-   *Credit Hours Used* is used to record the hours of credit hours
    used.

70.4.8 [Administrative Leave]{.underline}. Administrative leave may be
granted for an administratively authorized absence from duty without
loss of pay and without charge to leave. Managers may excuse employees
when practical to do so without seriously interfering with program
accomplishments. Unless otherwise indicated, every employee, regardless
of type of appointment, should receive the same consideration.

70.4.8.1 [Situations Authorized for Granting Administrative
Leave.]{.underline} Managers may charge the following various absences
as administrative leave:

-   *Voting*. As a general rule, where the polls are not open for 3
    hours before or after an employee's regular work hours, the employee
    may be granted an amount of excused absence that will permit him/her
    to report to work 3 hours after the polls open or leave work 3 hours
    before the polls close, whichever requires the lesser amount of
    time. If an employee's voting place is beyond normal commuting
    distance and vote by absentee ballot is not permitted, the employee
    may be granted excused absence (not to exceed 1 day) to allow the
    employee to make the trip to the voting place to cast his/her vote.
    If the employee needs more than 1 day, he/she may request annual
    leave or leave without pay for the additional period of absence. The
    employee may not be excused if voting by absentee ballot is
    permitted.

> *Voting is used to record on the T/A any absences relating to voting*.

-   *Blood Donations*. The following provisions apply to donating blood:

> [5-Hour Blood Donor Program]{.underline}. An employee donating under
> this program may be granted a maximum of 5 hours of administrative
> leave. This period of leave is comprised of time for travel, blood
> donation, and time to recover from giving the blood. The blood
> donation should be scheduled so that the employee does not have to
> return to work during the day blood is given. Employees are allowed to
> donate blood under this program once every six months.
>
> [2--Hour Blood Donor Program]{.underline}. An employee donating under
> this program may be granted a maximum of 2 hours of administrative
> leave. This period of leave includes time for travel, donation, and
> recuperation. The blood donation should be scheduled so that the
> employee does not have to return to work during the day blood is
> given. Employees are allowed to donate blood under this program once
> every 8 weeks.
>
> **[An employee may be involved in one of these programs but NOT
> both]{.underline}**.
>
> *Blood Donation is used to record any absences for donating blood on
> the T/A*.

-   *Bone Marrow or Organ Donations*. Federal employees may use up to 7
    days of administrative leave each calendar year to serve as a
    bone-marrow donor. An employee may also use up to 30 days of
    administrative leave each calendar year to serve as an organ donor.
    Leave for bone marrow and organ donation is a separate category of
    leave that is in addition to approved annual and sick leave.

> *Bone Marrow Donor is used to record any absences relating to donating
> bone marrow on the T/A.*
>
> *Organ Donor is used to record any absences relating to donating an
> organ on the T/A.*

-   *Taking Examinations*. Employees may be excused to take an
    examination or to obtain a professional license, if:

    -   The examination is for the position the employee currently
        occupies;

    -   The examination is for a position to which TIGTA has recommended
        the employee for transfer, promotion, or reassignment; or

    -   The examination is for a professional license or certification
        (such as Certified Public Accountant exam, bar exam or
        admittance to practice) where its acquisition is considered
        advantageous to TIGTA.

*Admin/Excused Absence is used to document any absence related to
examinations on the T/A. Note "Examination" in the "Remarks to Payroll"
section of the T/A to show the reason for the charge of leave.*

-   *Physical Examinations.* An employee may be excused for a reasonable
    amount of time necessary to take a physical examination
    administratively required that is not associated with the initial
    appointment process.

An employee who must take a physical examination in connection with
induction or enlistment in the Armed Forces may be excused for the time
necessary to complete the examination. Members of the reserve who are
recalled to active duty are placed in pay status with the Military for
the time required to take the physical examination. Since they will be
on military leave, they aren't granted administrative leave/excused
absence for such physical examination.

*Admin/Excused Absence is used to document any absence related to
physical examinations on the T/A. Note "Physical Examination" in the
"Remarks to Payroll" section of the T/A to show the reason for the
charge of leave.*

-   *Injury or Incapacitation on the Job*. Employees are entitled to
    administrative leave in the following instances:

    -   An employee injured in the performance of duty may be excused
        for the time needed to obtain first-aid. If medical treatment is
        necessary, the employee is authorized administrative leave for
        the time required for travel and treatment on the day of the
        injury or when the symptoms first appear. Additional leave
        related to the on-the-job injury should be charged in accordance
        with Office of Workers' Compensation Program guidance after the
        filing of a form CA-1 or CA-2.

    -   If, at a manager's request, it is necessary for an employee to
        locate and/or provide transportation for an incapacitated
        employee, the absence will be administrative leave. The
        administrative leave is only intended to cover the absence
        required for the provider of the transportation to locate and/or
        transport the incapacitated employee and return to work. If the
        provider of the transportation makes a personal decision to stay
        with the incapacitated employee, the resulting absence cannot be
        charged as administrative leave.

*Admin/Excused Absence is used to document any absence related to injury
or incapacitation on the job on the T/A. Note "Day of Workplace Injury
or Incapacitation" in the "Remarks to Payroll" section of the T/A to
show the reason for the charge of leave.*

-   *Inability to Report to Work When Office is Not Closed.* Managers
    should refer to 70.4.9 for further guidance and the requirements
    surrounding this type of administrative leave.

-   *Participation in Employee Assistance Program Counseling.* Employees
    may be excused up to four (4) hours of administrative leave annually
    for counseling as part of the Employee Assistance Program (plus
    local travel time if an employee is meeting a counselor in person).

*Admin/Excused Absence is used to document any absence related to EAP
counseling on the T/A. Note "EAP" in the "Remarks to Payroll" section of
the T/A to show the reason for the charge of leave.*

-   *Administrative Hearings and EEO Proceedings*. Employee appearance
    before the Merit Systems Protection Board (MSPB), Equal Employment
    Opportunity Commission (EEOC), Federal Labor Relations Authority
    (FLRA), Federal Services Impasses Panel (FSIP), or a third-party
    arbitration hearing will be excused regardless of whether the
    appearance is as an appellant, a representative of an appellant, or
    a witness.

> In addition, upon written approval by an employee's immediate manager,
> a reasonable amount of time may be granted to an employee who is an
> EEO complainant or an employee acting as a designated representative
> in an EEO matter for purposes of preparing an EEO complaint and/or
> preparing for an EEO hearing. See Chapter (200) 70.2 for further
> guidance.

*Admin/Excused Absence is used to document any absence related to
administrative hearings on the T/A. Note "Administrative Hearings" in
the "Remarks to Payroll" section of the T/A to show the reason for the
charge of leave.*

-   *Adverse Actions*. Employees may be placed in an administrative
    leave status during the notice period of an adverse action in those
    situations where the retention of the employee in an active duty
    status:

    -   Could be harmful to the employee, coworkers, or the public.

    -   Could result in damage to government property.

    -   Due to the nature of the employee's offense, could reflect
        negatively on the public's perception of TIGTA.

Placing employees in this administrative leave status must be done in
consultation with the BPD/ARC Employee Relations staff and should be
used as a last resort. The length of absence should be held to the
absolute minimum necessary.

*Admin/Excused Absence is used to document any absence related to
adverse actions on the T/A. Note "Adverse Actions" in the "Remarks to
Payroll" section of the T/A to show the reason for the charge of leave.*

-   *Military Reservists' Return To Duty*. Five days of administrative
    leave is given to an employee returning from active military service
    if the employee was activated for military service in connection
    with Operation Noble Eagle, Operation Enduring Freedom, Operation
    Iraqi Freedom, or any other military operations subsequently
    established under Executive Order 13223. This period of
    administrative leave should be granted prior to the employee's
    resumption of civilian duties.

*Admin/Excused Absence is used to document any absence related to
military reservists' return to duty on the T/A. Note "Military
Reservists' Return to Duty" in the "Remarks to Payroll" section of the
T/A to show the reason for the charge of leave.*

70.4.8.2 [Administrative Leave for Relocation Not Related to
Househunting.]{.underline} An employee may be granted administrative
leave for a maximum of 40 hours to make personal arrangements and to
transact personal business directly related to a permanent change of
duty station that is in the best interest of the Federal Government.
This 40-hour maximum covers those transactions that take place before or
after the relocation. Administrative leave should only be approved for
transactions that cannot be conducted outside the employee's regular
working hours. Administrative leave will not be approved for employees
who are relocating at their own expense; these employees must be charged
leave or leave without pay.

An employee can only apply for administrative leave after his/her
relocation has been approved. The leave may be taken either before or
after he/she is required to report for duty at the new duty station, but
generally no later than 6 months after reporting to the new duty
station. The gaining office's GS-15 or SES must approve the
administrative leave. Any requests to exceed the 40-hour maximum
allowance must be approved by the head of function.

Examples of activities that cannot be completed outside the employee's
regular work schedule for which granting administrative leave is
appropriate include:

-   Locating and completing arrangements with a mover.

-   Securing utilities (electricity, gas, fuel oil, water, sewer and
    state driver's license and auto tags).

-   Negotiations and legalities in connection with sale or other
    disposition of property (including return to previous residence if
    necessary).

-   Preparation of household goods for shipment (including return to
    previous residence if necessary).

-   Acceptance of the shipment of household goods at the new station
    including unpacking.

These 40 hours are in addition to the up to 10 calendar days available
for househunting to an employee who is relocating at government expense.

70.4.8.3 [Time and Attendance Documentation of Administrative Leave -
Relocation]{.underline}. Admin/Excused Absence is used to document any
absence related to relocation. Note "Relocation" in the "Remarks to
Payroll" section of the T/A to show the reason for the charge of leave.

70.4.9 [Emergency Office Closures and Early Dismissals]{.underline}.
During emergency office closures (such as weather conditions), employees
should generally receive word through local media or the Office of
Personnel Management (OPM) that offices are closed or opening is
delayed. Decisions to close offices after the workday has begun will be
communicated to employees by their immediate managers.

OPM has established a web site identifying the Operating Status of the
Federal Government in the Washington, DC, area. Employees should review
this site to determine the operating status during periods of inclement
weather. This site also provides information on the meanings of the
various operating codes.

Employees in major metropolitan areas outside Washington, DC, should
also review the OPM Website and open the link to areas outside
Washington, DC.

Employees who work an Alternative Work Schedule are not entitled to an
"in-lieu-of" day off when the Government is closed due to inclement
weather on their scheduled day off.

70.4.9.1 [Inability to Report to Work When Office is Not
Closed]{.underline}. Sometimes hazardous weather or emergency conditions
within an employee's normal commuting area may prevent him/her from
reporting to work even though the office is not closed. In these cases,
an employee may be granted administrative leave for that part of the day
when conditions prevented him/her from reporting to work.

The employee must provide his/her manager a request for administrative
leave that a reasonable effort to report was made. The request must
address the appropriate factor(s) below:

-   Distance between employee's residence and place of work;

-   Mode of transportation normally used by the employee;

-   Employee's efforts to get to work;

-   Physical disability or other limiting factors of the employee;
    and/or,

-   Local travel restrictions.

*In addition, Departmental guidance allows employees to claim either
administrative leave or excused absence for personal emergency time
only. Personal emergency time is basically time spent making a personal
residence safe to occupy and could include time spent cleaning up after
flood waters recede or time spent with FEMA to receive emergency relief
or assistance as well as reasonable travel time to obtain this
assistance. Once the employee's residence is occupied, any time spent
making home repairs will be charged either as Annual Leave or Leave
Without Pay.*

70.4.9.2 [Emergency Personnel]{.underline}. TIGTA may designate certain
employees or type of employees as emergency personnel. Emergency
personnel are required to be present on the job regardless of any
closure or dismissal. Managers of employees designed as emergency
personnel are responsible for notifying these employees of their status
and providing them with specific instructions regarding their
responsibilities. This notification shall be done on an annual basis,
and only those employees so designated will be notified.

70.4.9.3 [Time and Attendance Documentation of Office Closure or
Emergency Situation.]{.underline} *Hazardous Weather* is used to
document an employee's absence when the workplace is closed due to
weather or an emergency situation on the T/A.

70.4.10 [Excused Absence]{.underline}. Individuals authorized to approve
leave may grant excused absences from work without loss of pay or charge
to leave for the reasons cited below; such authorizations, however,
should be rare, carefully evaluated and documented. Annual leave is for
vacations and for personal and emergency purposes. Absences of a
personal nature for situations other than those listed below and in
sub-section 70.4.8.1 should generally be charged to annual leave.

-   *Participation in Military Funerals*. Employees who are veterans of
    any war, campaign, or expedition (for which a campaign badge has
    been authorized), or members of honor or ceremonial groups or
    veterans organization, may be granted excused absence (not to exceed
    4 hours in 1 day) to participate as pallbearers, as members of
    firing squads, or honor guards in funeral ceremonies for members of
    the Armed Forces.

-   *Tardiness and Brief Absence*. Absences of less than 1 hour and
    occasional tardiness may be excused if the manager determines that
    the employee's reasons are adequate. The absence should be charged
    to an appropriate leave account if a determination is made that the
    reasons given are inadequate. The absence may become the basis for
    disciplinary action if AWOL is charged.

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-   *Leave Prior to or Upon Completion of Travel*. Prior to or after
    completion of travel, an employee may be excused for a reasonable
    amount of time for rest purposes depending on the duration of the
    travel and other circumstances that the manager deems appropriate to
    consider.

-   *Conferences or Conventions*. An employee may be excused to attend a
    conference or convention when it is determined that attendance
    serves the best interest of TIGTA.

-   *Officially Approved or Sponsored Activities*. Officially approved
    or jointly sponsored activities of a quasi-official or public
    nature, or activities that may contribute to the training or morale
    of employees involved may be conducted on official time. Employees\'
    participation in such activities is subject to the approval of their
    immediate managers.

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-   *First-Aid Training*. Employees designated to maintain first-aid
    qualifications may be excused to attend training classes.

-   *Attending the Funeral of a Co-worker*. Employees may be counted as
    present for the time needed to attend the local funeral services of
    a fellow employee.

-   *Breaks*. Employees will be excused for brief work breaks to obtain
    refreshments, relief from fatigue, or to relax from constant
    workload demands. The breaks are to be taken as follows:

    -   There may not be more than two such breaks during any
        full-day\'s scheduled tour of duty. A work break will not exceed
        15 minutes, may be scheduled to allow a mid-morning and a
        mid-afternoon break, and should be scheduled to maintain
        adequate coverage of essential functions at all times. (An
        employee must be scheduled to work at least 8 hours to be
        entitled to 2 breaks during the workday.)

    -   If an employee is a smoker and desires to take more frequent,
        shorter breaks, the total amount of time taken should not exceed
        15 minutes during the morning and 15 minutes during the
        afternoon.

    -   An employee may not expand the lunch period by scheduling
        his/her breaks with the lunch period. Also, an employee may not
        leave work early or arrive late by scheduling his/her break
        during the last 15 minutes or the first 15 minutes of the
        scheduled tour of duty or by adding the work break to annual or
        sick leave.

    -   Occasionally, employees are instructed by their physicians to
        rest for short periods of time during the workday. A reasonable
        period of time for such purposes, usually not to exceed an hour
        a day for two weeks, may be permitted without charge to leave
        provided the rest period is supported by a doctor\'s written
        statement. Any periods extending beyond two weeks will be
        charged to sick leave, annual leave, or LWOP, as requested and
        appropriate.

70.4.10.1 [Time and Attendance Documentation of Excused
Absence.]{.underline} An excused absence will be documented on the time
and attendance as *Regular Base Pay* on the T/A.

70.11 [Annual Leave]{.underline}. The following provisions apply to
earning annual leave:

-   To earn annual leave, an employee must be employed during a full
    biweekly pay period. Annual leave is not earned until the end of the
    pay period and cannot be used until the following pay period (even
    though webTA shows the leave as available in the same pay period).
    An employee is considered to have been employed for a full pay
    period if he/she is in a pay status on all scheduled workdays,
    regardless of whether a holiday or any other kind of non-workday
    falls within the same period (i.e., if Monday is a holiday and the
    employee starts work on Tuesday, the employee will be entitled to a
    full leave accrual).

-   Full-time employees continue to earn annual leave during periods of
    nonpay status. However, as soon as time in nonpay status equals 80
    hours, or a multiple of 80 hours, leave earned in that pay period is
    forfeited. Employees in a six-hour leave earning category who reach
    a multiple of 80 hours of nonpay status in the last pay period of
    the calendar year lose all ten hours of their leave for that pay
    period. Nonpay hours are cumulative through a leave year for leave
    accrual purposes and are dropped at the end of each leave year.

70.4.11.1 [Charging Annual Leave]{.underline}. Annual leave is charged
against an employee\'s leave balance only for absences on or during
regular workdays. Annual or sick leave may not be charged for an absence
on a holiday or other non-workday or for time during which overtime
rates would be paid.

70.4.11.2 [Annual Leave Earning Categories]{.underline}. Except for
temporary employees of less than 90 days who are not eligible to earn
annual leave, employees are assigned to a leave earning category and
earn leave as follows:\
\
[Full-time employees accrue annual leave at the following
rates:]{.underline}

-   An employee with less than 3 years of creditable service earns 4
    hours of annual leave for each full biweekly pay period (104 hours
    per leave year).

-   An employee with 3 to 15 years of service earns 6 hours for each
    full pay period except for the last pay period in the calendar year
    when 10 hours of annual leave is earned (160 hours per leave year).

-   An employee with 15 or more years of service or is an SES earns 8
    hours of leave for each pay period (208 hours per leave year).

[Part-time employees accrue annual leave at the following
rates:]{.underline}

-   An employee with less than 3 years of service earns 1 hour for each
    20 hours in a pay status.

-   An employee with 3 to 15 years of service earns 1 hour for each 13
    hours in a pay status.

-   An employee with 15 years of service or more earns 1 hour for each
    10 hours in a pay status.

[An employee\'s leave category will change the pay period following the
date his/her accumulated service credit entitles him/her to earn leave
at a higher rate.\
]{.underline}

[Part-Time Employees]{.underline}

The following applies to annual leave accruals for part-time employees:

-   Leave accruals for part-time employees are based only on the number
    of hours in a pay status in a pay period, not to exceed 80 hours,
    divided by the hours required to earn 1 hour of annual leave. If the
    number of hours in a pay status is not evenly divisible by the
    number of hours required to earn 1 hour of leave, the remainder is
    carried forward and is used in computing leave earned for the next
    pay period. If an employee works more than 80 hours in a pay period,
    those excess hours (i.e., overtime) worked in the pay period are
    forfeited for the purposes of leave accrual; however, unapplied
    hours carried forward from a prior pay period and hours worked in
    the current pay period combined can exceed 80 hours.

-   When an employee\'s employment status officially changes from
    part-time to full-time, any unapplied hours are permanently
    forfeited.

-   As an example of a part-time calculation, if an employee has 1.25
    unapplied hours from the previous pay period and had 40 hours in a
    pay status (not including overtime) during the current pay period,
    then the employee has 41.25 total hours to be used for the part-time
    accrual. If the employee has 3-15 years of service, divide 41.25 by
    13 and the result is 3 hours of annual leave earned and a remainder
    of unapplied hours of 2.25.

[Maximum Accumulation]{.underline}

Annual leave may be accumulated and carried forward from one leave year
to the next up to a maximum of 240 hours for both full-time and
part-time employees. Employees in the SES can accumulate up to 720
hours. Some special conditions may allow for higher maximum
accumulation. Any annual leave accumulation at the end of the leave year
that exceeds this maximum is forfeited.

70.4.11.3 [Granting Annual Leave.]{.underline} The following provisions
apply to granting annual leave:

-   Annual leave may be used and charged in increments of 30 minutes.

-   Except in cases of emergency or unavoidable circumstances, annual
    leave is to be requested by the employee and approved by the
    immediate manager in advance of the absence. Requests for annual
    leave that cannot be made in advance are to be made by the employee
    no later than two hours after his/her normal reporting time unless
    difficulties prevent compliance, in which case the employee will
    request approval as soon as possible. Failure to properly request
    leave may result in a charge of absence without leave (AWOL).

-   Employees requesting annual leave for a portion of the workday
    cannot add their break period to the approved leave and depart work
    early since rest periods are included in the basic workday. However,
    an employee may take annual leave in conjunction with the lunch
    period.

-   When serving on a detail within or outside of TIGTA, employees must
    request and obtain approval for leave from the immediate manager of
    the organization to which they are detailed.

-   When it is known in advance that an employee is not returning to
    duty, terminal annual leave should not be granted; the leave should
    be liquidated through a lump-sum payment. However, an exception to
    this rule would be when the request for such earned leave is for the
    last full pay period or less.

-   Generally, an absence which could be charged to sick leave may be
    charged to annual leave at the employee\'s election. However, the
    substitution of annual leave for sick leave may not occur
    retroactively.

70.4.11.4 [Advancing Annual Leave]{.underline}. The following provisions
apply to advancing annual leave:

-   Advance annual leave must be approved by the Grade 15 level or
    above.

-   Annual leave may be advanced in an amount not to exceed the amount
    of annual leave the employee may be expected to earn between the
    date of the request and the end of the leave year. An employee
    serving under a time-limited appointment (i.e., a temporary or term
    employee) or whose separation is anticipated cannot be advanced
    annual leave in an amount which would exceed that which can be
    earned prior to the date of separation.

-   Advanced annual leave is carried forward from one pay period to the
    next, until liquidated by earned annual leave. At the employee\'s
    election, advanced annual leave may be liquidated by a cash payment
    or salary reduction. Compensatory time earned may not be used to
    liquidate or reduce an advance of annual leave.

-   Advanced annual leave is not an entitlement. Before approving a
    request for advanced annual leave, consideration should be given to
    such matters as whether the employee will return to work, the need
    for the employee\'s services, whether the employee is subject to
    leave restriction, and the reason the advanced leave is necessary.

-   Employees may use the unearned leave any time after the beginning of
    the current leave year, subject to administrative approval. The
    employee is required to repay any annual leave indebtedness upon
    separation from the federal service for any reason; the repayment
    can be through annual leave accrual or by a cash refund or salary
    reduction. This would not apply if an employee:

    -   Dies

    -   Retires for disability

    -   Enters into military service with restoration rights, or

    -   Resigns or is separated due to disability that prevents the
        employee from returning to duty.

70.4.11.5 [Transfer Employees Annual Leave]{.underline}. New employees
who transfer from another federal agency should see section 70.4.18 --
Leave Balance Transfer of New Hires.

70.4.11.6 [Time and Attendance Documentation of Annual
Leave]{.underline}. *Annual Leave* is used to record hours of annual
leave an employee requests to use for personal reasons (vacation,
personal time off, emergencies, etc.) on the T/A. This applies to all
employees with appointments in excess of 90 days.

70.4.12 [Sick Leave]{.underline}. The following provisions apply to
earning sick leave:

-   All full-time employees, regardless of their length of service, earn
    sick leave at the rate of four hours for each full pay period (104
    hours per year).

-   To earn sick leave, an employee must be employed during a full
    biweekly pay period. Leave is not earned until the end of the pay
    period and cannot be used until the following pay period (even
    though webTA shows the leave as available in the same pay period).
    An employee is considered to have been employed for a full pay
    period if he/she is in a pay status on all scheduled workdays,
    regardless of whether a holiday or any other kind of nonworkday
    falls within the same period.

-   A full-time employee continues to earn sick leave during periods of
    nonpay status. However, as soon as time in nonpay status equals 80
    hours or a multiple of 80 hours, leave earned in that pay period is
    forfeited. Nonpay hours are cumulative through a leave year for
    leave accrual purposes and are dropped at the end of each leave
    year.

70.4.12.1 [Definitions]{.underline}.

-   *Family Member*: The employee\'s spouse, parents, and spouse's
    parents; children, including adopted children, and their spouses;
    brothers and sisters and their spouses; and any individual related
    by blood or affinity whose close association with the employee is
    the equivalent of a family relationship.

-   *Serious Health condition*: An illness, injury, impairment, or
    physical or mental condition that involves any of the following:

    -   A period of incapacity or treatment in connection with or
        subsequent to inpatient care in a hospital, hospice, or
        residential medical care facility.

    -   A period of incapacity requiring absence from work, school, or
        other regular daily activities of more than three calendar days
        that also involves continuing treatment by, or under the
        supervision of, a health care provider.

    -   Continuing treatment by, or under the supervision of, a health
        care provider for a chronic or long-term health care condition
        that is incurable or so serious that, if not treated, would
        likely result in a period of incapacity of more than three
        calendar days.

    -   Prenatal care.

70.4.12.2 [Charging Sick Leave]{.underline}. Sick leave is charged
against an employee\'s leave balance only for absences on or during
regular workdays. Annual or sick leave may not be charged for absence on
a holiday or other non-workday, or for time during which overtime rates
would be paid. Sick leave may be used and charged in increments of 30
minutes.\
\
[Part-Time Employees]{.underline}

The following applies to sick leave accruals for part-time employees:

-   Leave accruals for part-time employees are based only on the number
    of hours in a pay status during the pay period, not to exceed 80
    hours, divided by 20. If the number of hours in a pay status is not
    evenly divisible by 20, the remainder is carried forward as
    unapplied hours and is used in computing leave earned for the next
    pay period. If an employee works more than 80 hours in a pay period,
    those excess hours (i.e., overtime) worked in the pay period are
    forfeited for the purposes of leave accrual. Unapplied hours carried
    forward from a prior pay period and hours worked in the current pay
    period combined can exceed 80 hours.

-   Unapplied hours are permanently forfeited when an employee\'s
    employment status officially changes from part-time to full-time.

70.4.12.3 [Approval of Sick Leave]{.underline}. Sick leave may be used
only for:

-   Absences when the employee is not able to work because of physical
    or mental illness, injury, pregnancy, or childbirth.

-   Medical, dental, or optical examination or treatment.

-   Instances when, as determined by appropriate health authorities or
    by a health care provider, the employee would jeopardize the health
    of others by his or her presence on the job because of exposure to a
    contagious disease.

-   Instances when the employee must be absent from duty for purposes
    relating to the adoption of a child.

-   \"Family-friendly\" purposes, which include:

    -   Providing care for a family member as a result of physical or
        mental illness, injury, pregnancy or childbirth.

    -   Accompanying a family member to a medical, dental, or optical
        examination or treatment.

    -   Making arrangements necessitated by the death of a family member
        or attending the funeral of a family member.

"Family-Friendly" does not apply when an employee is incapacitated
because of severe emotional distress due to the death of a family
member. The employee may use "regular" (i.e. not "family friendly") sick
leave for his/her own incapacitation.

> [Limitations on "Family-Friendly" Sick Leave (FFSL)]{.underline}. Sick
> leave for "family-friendly" purposes may be granted as follows:

-   Full-time employees may use 40 hours of sick leave each leave year
    for family care purposes. Employees must provide medical
    documentation if any or all of the 40 hours is advanced. To use more
    than 40 hours in a leave year, a minimum sick leave balance of 80
    hours is required when the leave is taken.

-   Employees with a sick leave balance of 80 hours or more may use up
    to 104 hours (the first 40 plus an additional 64 hours) for:

    -   Family members' non-serious health condition (cold, flu,
        earache, etc.)

    -   Family members' routine medical exams.

    -   Making arrangements necessitated by the death of a family
        member, or attending the funeral of a family member.

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-   Employees with a sick leave balance of 80 hours or more may use a
    maximum of 480 hours (the first 40 plus an additional 440 hours) of
    sick leave each leave year to care for a family member with a
    serious health condition.

**Note**: FFSL may not exceed 480 hours in a leave year, regardless of
the purpose. You must subtract any FFSL used for general purposes from
the 480 hours available for a family member's serious health condition.

[Part-time employees are entitled to \"family friendly\" leave as
follows]{.underline}:

-   "Family-friendly" sick leave is limited to the average work hours in
    the employee's weekly scheduled tour of duty.

-   Additional hours may be granted if the employee maintains a sick
    leave balance of twice the work hours in his/her weekly scheduled
    tour of duty. The total hours of family friendly sick leave granted
    in any leave year are pro-rated for part-time employees based on the
    104-hour and 480-hour limits.

-   If an employee's tour of duty changes during the leave year, the
    number of hours available to the employee will be based on the new
    tour of duty.

70.4.12.4 [Sick Leave Requests]{.underline}. The following provisions
apply to requesting sick leave:

-   Sick leave for non-emergency situations should be requested in
    advance.

-   Requests for sick leave for absences not anticipated in advance must
    be made by the employee to the immediate manager or designee within
    the first two hours after the start of the employee\'s scheduled
    tour of duty.

-   Employees should provide an estimate of how long they will be on
    sick leave at the time a request is made. If unable to return to
    work within the estimated time, the employee will notify the
    immediate manager or designee.

-   Employees requesting sick leave for a portion of the day cannot add
    their break period to the approved leave and depart work early.
    However, an employee may take sick leave in conjunction with the
    lunch period.

70.4.12.5 [Sick Leave Documentation]{.underline}. Documentation
substantiating an employee\'s use of sick leave is required as follows:

-   Requests for approval of sick leave for a period of three
    consecutive days or less do not require substantiating documentation
    unless the employee is subject to leave restriction.

-   Requests for approval of sick leave for periods of more than three
    consecutive days must be supported by a medical certificate or by
    the employee\'s personal certification, at the option of the
    manager. When an employee is subject to leave restriction, a medical
    certificate will be required in lieu of personal certification.

70.4.12.6 [Illness While on Annual Leave or LWOP]{.underline}. If an
illness occurs during a period of annual leave or LWOP, sick leave may
be substituted when it is supported by either medical or personal
certification.

70.4.12.7 [Sick Leave Use Upon Separation]{.underline}. When an employee
separates on disability retirement or resigns and has a documented
illness or disability, the employee is entitled to use all earned sick
leave. Sick leave in excess of three consecutive workdays requires the
usual supporting medical certificate or personal certification.

70.4.12.8 [Advancing Sick Leave.]{.underline} The granting of advanced
sick leave is not a right; it is a matter of managerial discretion.
Employees requesting advanced sick leave may submit a Form SF-71,
Request for Leave or Approved Absence, or other approved written
request, including any required documentation to their manager. Advanced
sick leave must be approved at the Grade 15 level or above.

An employee may be granted an advance of sick leave if [all]{.underline}
of the following criteria are met:

-   The employee's request does not result in him/her exceeding the
    240-hour limit on advanced sick leave or, for an employee serving
    under a time-limited appointment (i.e., temporary or term employee),
    the request does not exceed the total sick leave which he/she would
    otherwise earn during the term of his/her appointment;

-   There is no reason to believe the employee will not return to work
    after having used the leave. This is important in situations
    involving medical incapacitation where there is a possibility of
    death or separation because of disability or illness since there is
    no authority to require repayment of the amount paid to an employee
    for advanced leave when separation is for these reasons;

-   The employee has provided an acceptable medical certificate
    documenting the need for advanced sick leave; and,

-   The employee is not subject to leave restriction.

70.4.12.9 [Repayment of Advanced Sick Leave]{.underline}. Advanced sick
leave is carried forward until liquidated by earned sick leave. If
requested by the employee, advanced sick leave may be liquidated by an
equivalent charge to annual leave, provided this substitution is not for
the purpose of avoiding a forfeiture of annual leave at the end of the
leave year. Advanced sick leave may also be liquidated by a cash refund
or salary reduction. Compensatory time may not be used to reduce an
advance of sick leave.

70.4.12.10 [Disposition of Sick Leave]{.underline}. The following
provisions apply to the disposition of an employee\'s sick leave account
upon separation:

-   When an employee separates for any reason, he/she is not entitled to
    receive a lump-sum payment for sick leave. Any sick leave to an
    employee\'s credit at separation will be recredited if the employee
    is reemployed in the federal government regardless of the time that
    lapses between separation and employment.

-   When an employee transfers to another federal agency under the same
    leave system, the leave account will be transferred to the new
    employing agency. When an employee transfers to a position under a
    different leave system, the account will be handled as prescribed by
    OPM.

-   When an employee under Civil Service Retirement System (CSRS)
    coverage retires, the days of unused sick leave will be credited as
    additional service for annuity computation purposes. Sick leave that
    is used in computing an annuity cannot be used, transferred, or
    recredited.

-   When an employee covered by the Federal Employees Retirement System
    (FERS) retires, he/she will not receive credit for annuity
    computation purposes for unused sick leave.

70.4.12.11 [Transfer Employees Sick Leave]{.underline}. New employees
who transfer from another federal agency should see section 70.4.18 --
Leave Balance Transfer of New Hires.

70.4.12.12 [Time and Attendance Documentation of Sick
Leave]{.underline}. The following codes are used to document sick leave
usage on the T/A:

-   *Sick Leave* is used to record sick leave an employee requests to
    use for his/her own medical condition.

-   *Family-Friendly Sick Leave* is used to record sick leave used to
    care for a family member or to make arrangements necessitated by the
    death of a family member. See earlier [discussion](#FFSL) of
    family-friendly sick leave limits. The NFC system does not maintain
    the cumulative amount used; it is the timekeeper\'s responsibility
    to do this manually.

70.4.13 [Family and Medical Leave]{.underline}. To be eligible for
Family and Medical Leave (FMLA), an employee must have completed at
least 12 months of federal service. The service does not have to be
recent or consecutive months.

70.4.13.1 [Definition]{.underline}. *Serious Health Condition*: An
illness, injury, impairment, or physical or mental condition that
involves any of the following:

-   A period of incapacity or treatment in connection with or subsequent
    to inpatient care in a hospital, hospice, or residential medical
    care facility.

-   A period of incapacity requiring absence from work, school, or other
    regular daily activities of more than three calendar days that also
    involves continuing treatment by, or under the supervision of, a
    health care provider.

-   Continuing treatment by, or under the supervision of, a health care
    provider for a chronic or long-term health care condition that is
    incurable or so serious that, if not treated, would likely result in
    a period of incapacity of more than three calendar days.

-   Prenatal care.

70.4.13.2 [Entitlement.]{.underline} The following provisions apply to
the FMLA:

-   A full-time employee is entitled to a total of 12 administrative
    workweeks (480 hours) of LWOP, which may be used consecutively or
    intermittently, during any 12-month period for:

    -   The birth of a child of the employee and the care of such child.

    -   The placement of a child with the employee for adoption or
        foster care.

    -   The care of a family member with a serious health condition.

    -   A serious health condition of an employee that makes him/her
        unable to perform the essential functions of his/her position.

-   For part-time employees, the number of administrative workweeks
    available will be proportionate to the number of hours in the
    employee\'s regularly scheduled administrative workweek. The leave
    available will be calculated on an hourly basis and will equal 12
    times the average number of hours in the employee\'s regularly
    scheduled administrative workweek.

-   Holidays or non-workdays occurring during a period of FMLA leave do
    not count against the 480-hour limit.

70.4.13.3 [Requesting FMLA Leave.]{.underline} An employee\'s request is
necessary to invoke entitlement under FMLA. In order for an employee\'s
request to be approved, it must:

-   Be in writing and specifically state that the request is being made
    under the FMLA. Unless a request for leave specifically states that
    it is being used as part of the employee\'s entitlement to FMLA, it
    cannot be counted against the employee\'s entitlement.

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-   Be made no less than 30 calendar days before the date the leave is
    to begin if the need for the leave is foreseeable. If the need for
    leave is not foreseeable and the employee cannot provide 30 days'
    notice of their need for leave, the employee must provide notice
    within a reasonable period of time appropriate to the circumstances
    involved.

70.4.13.4 [Medical Certification.]{.underline} FMLA leave must be
supported by written medical certification issued by the health care
provider of the employee or of the employee\'s family member, as
appropriate. Medical documentation must be provided within 15 calendar
days of the agency's request. This time period may be extended an
additional 15 calendar days if the employee is unable to meet the
original deadline despite his/her diligent, good faith effort. If the
certification is not provided, the leave cannot be FMLA leave. The
medical certification will be contained on Form WH380 which can be found
on the BPD website and must include:

-   The date the serious health condition started.

-   The probable duration of the serious health condition.

-   The appropriate medical facts within the knowledge of the health
    care provider.

-   The dates on which the treatment(s) are to be given and the duration
    of the treatment(s) if the request is for an intermittent or reduced
    work schedule.

-   A statement that the employee is unable to perform the essential
    functions of his/her position if the leave is for the employee's own
    needs. The employee should be given a copy of his/her position
    description and encouraged to provide it to the health care
    provider.

-   If the leave is due to a family member\'s serious health needs, the
    medical certification must verify the employee is needed for one of
    the following reasons:

    -   Psychological and/or physical care of the family member.

    -   Assistance in providing basic medical, hygienic, nutritional,
        safety, or transportation needs or in making arrangements to
        meet such needs.

    -   The family member would benefit from the employee\'s care or
        presence.

70.4.13.5 [Substitution of Paid Leave.]{.underline} As a general rule,
leave taken under the FMLA is LWOP. Upon written request, an employee
may elect to substitute paid time off. An employee cannot be required to
substitute paid time off. Paid time off could include annual leave,
advanced annual leave, leave made available under the Leave Transfer
Program, sick leave, or advanced sick leave. An employee may not
retroactively substitute paid time off for LWOP under the FMLA (this
excludes leave made available from the Leave Transfer Program, which may
be substituted retroactively).

If an employee elects to substitute paid time off for LWOP under the
FMLA, he/she must follow the guidelines as described in those chapters
of this manual. Sick leave and advanced sick leave may only be
substituted if the FMLA absence could otherwise be charged to sick
leave. If the FMLA leave is for a family member's serious health
condition, substituted sick leave is subject to the limitations of
family-friendly sick leave.

70.4.13.6 [Intermittent Leave or Reduced Schedules.]{.underline} Medical
treatment or recovery may require an intermittent or reduced work
schedule. The employee may be temporarily placed in an available
alternative position that can better accommodate the recurring periods
of leave. The employee must be qualified for the alternative position.
The position must also be of an equivalent grade or pay level, the same
type of appointment, work schedule, status, and tenure as the former
position.

70.4.13.7 [Time and Attendance Documentation of FMLA]{.underline}. The
following applies to recording the use of leave taken as FMLA leave on
the T/A:

-   If the employee does not elect to substitute paid leave for an FMLA
    absence and wishes to be charged LWOP, then *LWOP* is to be used to
    document the absence.

-   An employee may elect to substitute annual leave or sick leave for
    LWOP under the FMLA using one of the following codes:

    -   *Annual Leave* is used to record annual leave used at the
        employee's request instead of LWOP under the FMLA.

    -   *Sick Leave* is used to record sick leave used at the employee's
        request instead of LWOP under the FMLA.

    -   *Family Friendly Sick Leave* is used to record sick leave used
        for a family member's serious health need used at the employee's
        request instead of LWOP under FMLA.

It should be noted in the "remarks" section of the T/A that the LWOP,
annual leave, or sick leave is being taken under FMLA. The timekeeper
must manually keep track of the number of hours taken as FMLA leave to
ensure the 480-hour limit is not exceeded.

70.4.14 [Court Leave]{.underline}. Employees summoned by a court to
serve on jury duty will be granted court leave for the entire period of
jury service. Employees excused from jury duty for a full workday or
part of a workday should return to work or request other leave.

Employees called to testify as a witness in a court case may or may not
be eligible to receive court leave:

-   Employees called to testify in their official capacity as a Federal
    employee will not receive court leave; their time will be posted as
    regular work time.

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-   Employees requested as a witness in a non-official capacity will be
    charged as court leave if a government entity is a party in the
    proceedings. Government entities include the United States, the
    District of Columbia (D.C.), a State, or a Local government. If a
    government entity is not a party in the proceedings---such as
    Smith v. Jones---the employee must request annual leave or leave
    without pay to cover the absence.

[Documentation of Jury or Witness Service]{.underline}

When employees have completed their court service, they should receive a
certificate of attendance or similar evidence stating they served on the
specified date(s). Before leaving the courthouse, employees will want to
make sure that they have such documentation in hand. Upon returning to
work, employees must give this documentation to their timekeeper. The
certificate of attendance proves participation in court on the date(s)
specified, thus supporting the use of court leave.

# 

## Pay for Jury or Witness Service

If the court pays employees for expenses such as travel, parking, or
meals, they may keep this portion of the compensation. Employees may
also keep fees for court service that occurred outside their regular
tour of duty, or during a period of leave without pay.

Employees are not permitted to receive both paid court leave and pay
from the court for service. If the court pays the employee for the time
spent in jury or witness service in a State or Local court, the employee
must collect these fees and forward them to the servicing personnel
office. These fees are used to offset the paid court leave the agency
has granted. Please note that if the employee waives such fees, the
employee will be personally liable for the amount waived. Fees received
in Federal or D.C. courts are exceptions. Employees serving in a Federal
or D.C. court may waive the fees.

Jury and witness fees should be forwarded with a copy of the certificate
of attendance to:

[Regular Mail:]{.underline}

Bureau of the Public Debt

> Processing, Pay and Leave Branch
>
> P.O. Box 1328
>
> Avery, 2^nd^ Floor
>
> Parkersburg, WV 26106

Attn: Payroll

> [Express Delivery (e.g., FedEx, UPS):]{.underline}
>
> Bureau of the Public Debt
>
> Processing, Pay and Leave Branch
>
> 200 Third Street
>
> Avery, 2^nd^ Floor
>
> Parkersburg, WV 26106

Checks should be made to the order of Treasury Inspector General for Tax
Administration.

70.4.14.1 [Time and Attendance Documentation of Court
Leave]{.underline}. *Court Leave* is used to record hours of absence for
jury duty or witness service on the T/A (see 70.4.14 regarding when to
use court leave). Appropriate documentation from the court establishing
the days and hours of the service (i.e., a certificate of attendance)
must be provided to the timekeeper. A copy of the documentation should
be sent to the BPD Pay and Leave Staff.

70.4.15 [Leave Without Pay.]{.underline} The granting of leave without
pay (LWOP) is a matter of administrative discretion. Employees must
request LWOP; however, they do not have a right to LWOP except in the
following situations:

-   Disabled veterans needing medical treatment;

-   Reservists and members of the National Guard desiring leave without
    pay for military training duties;

-   Employees under the Family and Medical Leave Act of 1993 providing
    employees up to 12 weeks of unpaid leave during any 12-month period
    for certain family and medical needs; or,

-   Employees may not be in a pay status while receiving workers'
    compensation payments from the Department of Labor.

Employees should be aware that LWOP affects their entitlement to or
eligibility for certain Federal benefits. Employees should contact
<benefits@bpd.treas.gov> for an explanation of how LWOP will affect
their individual benefits.

It is the policy of TIGTA to closely examine each LWOP request to ensure
that the value to the Government or the serious needs of the employees
are sufficient to offset such costs and administrative inconveniences
as:

-   Increased overtime costs to accomplish the work of the position;

-   Encumbrance of a position;

-   Obligation to provide active employment at the end of the approved
    leave period;

-   Eligibility for continued life insurance coverage without cost to
    the employee for up to 1 year of non-pay status; or,

-   Eligibility for continued health insurance coverage. Both employee
    and agency continue to be responsible for their respective shares of
    health insurance costs.

Managers may grant LWOP when the situation involves an unalterable
absence or when the manager determines that the requested absence is
compatible with local work situations. The manager shall obtain
concurrence from the next level of management before approving extended
LWOP (more than 30 days). The initial granting of LWOP covering an
extended absence for any purpose may not exceed 12 months. Extensions
may be granted when circumstances warrant. Employees on LWOP may not be
placed in a pay status (e.g., annual or sick leave) the day before or
the day after a holiday for the purpose of paying them for the holiday.
For example, if an employee is on LWOP for the month of July, the
employee will not be placed on annual leave for July 3, solely for the
purpose of paying the employee holiday pay for the July 4 holiday.

Upon request by the employee, up to 90 days of LWOP may be granted when
an employee must move to another location.

Except for absences associated with disability retirement applications
and for disabled veterans requiring medical treatment, LWOP will be
approved for extended absences only when there is an expectation that
the employee intends to remain with TIGTA for up to 90 days to avoid a
break in service while an employee seeks federal employment in another
locality due to a personal geographic move. LWOP to accept employment
outside the federal service may be granted only when there is no
conflict of interest.

[Processing LWOP]{.underline}

-   LWOP up to 30 days -- the manager should document the request and
    approval by use of Form SF-71, email, or use of the T/A system.

-   LWOP in excess of 30 consecutive calendar days -- the manager must
    submit a personnel action changing the employee's schedule to LWOP
    [and]{.underline} document the request on Form SF-71, email, or
    through the T/A system.

Impact of LWOP

  ------------------------ ------------------- ------------------------------
  **Category**             **Period Excused**  **Impact**

  New employee             22 workdays         Period extended by number of
  probationary period                          workdays in excess of 22

  Supervisory/Managerial   Manager's decision  Manager must certify
  probationary period                          satisfactory completion of
                                               probationary period

  Within-grade increases   Two work weeks for  Waiting period extended by
  each year in waiting     each year in        hours in excess of excused
  period                   waiting period      time. Within-grade increase
                                               held until start of pay period
                                               following end of waiting
                                               period

  Leave accruals           80 hours per leave  Employee loses sick and annual
                           year                accrual for pay period in
                                               which employee accrues 80
                                               hours of LWOP (for leave
                                               accrual purposes, the amount
                                               of LWOP hours accumulated
                                               throughout the year is dropped
                                               at the end of the leave year)

  Health insurance         365 calendar days   Employee is responsible for
                                               premiums unless insurance is
                                               cancelled

  Life insurance           365 calendar days   Life insurance will stop after
                                               365 days

  Service computation      Six months in a     Service computation dates for
  dates                    calendar year       leave, retirement, and RIF
                                               will be adjusted for each day
                                               over six months each calendar
                                               year

  Career-ladder promotion  Manager's decision  Manager must certify ability
                                               to work at higher grade level
  ------------------------ ------------------- ------------------------------

70.4.15.1 [Time and Attendance Documentation of LWOP]{.underline}.
*LWOP* is used to record on the T/A hours of non-pay status when the
employee is on approved time away from work without pay. Enter holidays
that occur within a period of LWOP as LWOP. See the [Family and Medical
Leave](#fmla) section for information on LWOP taken under the FMLA.

70.4.16 [Absence Without Leave]{.underline}. Absent Without Leave (AWOL)
is an absence from duty which was not authorized or approved. In such
cases, an employee's absence is charged to AWOL and pay is denied for
the period of absence.

Although AWOL is not a disciplinary action in and of itself, a charge of
AWOL may lead to disciplinary or adverse action up to and including
removal. AWOL is the only category of leave that documents an employee's
tardiness or leave that was not approved but taken. Managers should
carefully consider whether a charge to AWOL is warranted. Managers
should consult with the BPD/ARC Employee Relations staff when AWOL is
considered or charged.

70.4.16.1 [Time and Attendance Documentation of AWOL]{.underline}.
*AWOL* is used to record hours on the T/A of non-paid absence that were
not approved. It applies to all employees. Enter holidays occurring
within a period of AWOL as a day of AWOL.

70.4.17 [Leave Accruals and Charges]{.underline}. Employees may accrue
and charge the following time increments for various types of leave:

+------------------+-------------+-------------+-----------------------+
| **Leave Type**   | **Accrual** | **Charge**  | **Other**             |
+------------------+-------------+-------------+-----------------------+
| Annual           | 1 hour      | 30 minutes  | -   Must be approved  |
|                  |             |             |     by manager.       |
+------------------+-------------+-------------+-----------------------+
| Sick             | 1 hour      | 30 minutes  | -   Must be approved  |
|                  |             |             |     by manager.       |
+------------------+-------------+-------------+-----------------------+
| Compensatory     | 30 minutes  | 30 minutes  | -   May not be used   |
| Time             |             |             |     until after it is |
|                  |             |             |     earned, if in the |
|                  |             |             |     same pay period.  |
|                  |             |             |                       |
|                  |             |             | -   An employee may   |
|                  |             |             |     not work          |
|                  |             |             |     compensatory time |
|                  |             |             |     at the end of a   |
|                  |             |             |     week to offset    |
|                  |             |             |     time off taken    |
|                  |             |             |     earlier in the    |
|                  |             |             |     week              |
|                  |             |             |                       |
|                  |             |             | -   Cannot be used to |
|                  |             |             |     offset advanced   |
|                  |             |             |     sick or annual    |
|                  |             |             |     leave.            |
|                  |             |             |                       |
|                  |             |             | ```{=html}            |
|                  |             |             | <!-- -->              |
|                  |             |             | ```                   |
|                  |             |             | -   An employee       |
|                  |             |             |     should use        |
|                  |             |             |     compensatory time |
|                  |             |             |     before annual     |
|                  |             |             |     leave is used,    |
|                  |             |             |     unless the        |
|                  |             |             |     employee has      |
|                  |             |             |     annual leave,     |
|                  |             |             |     which would be    |
|                  |             |             |     forfeited, and it |
|                  |             |             |     is pay period 16  |
|                  |             |             |     or later in the   |
|                  |             |             |     leave year.       |
|                  |             |             |     Although          |
|                  |             |             |     compensatory time |
|                  |             |             |     is required to be |
|                  |             |             |     used before       |
|                  |             |             |     annual leave, if  |
|                  |             |             |     the employee has  |
|                  |             |             |     a balance of      |
|                  |             |             |     compensatory time |
|                  |             |             |     including a       |
|                  |             |             |     partial hour, and |
|                  |             |             |     the employee      |
|                  |             |             |     takes the whole   |
|                  |             |             |     day off, the      |
|                  |             |             |     partial hour will |
|                  |             |             |     be retained for   |
|                  |             |             |     later use.        |
+------------------+-------------+-------------+-----------------------+
| Compensatory     | 30 minutes  | 30 minutes  | -   May be worked     |
| Time for         |             |             |     before or after   |
| Religious        |             |             |     the compensatory  |
| Observance       |             |             |     time off is       |
|                  |             |             |     granted.          |
|                  |             |             |                       |
|                  |             |             | -   May not be worked |
|                  |             |             |     more than 2 pay   |
|                  |             |             |     periods in        |
|                  |             |             |     advance of the    |
|                  |             |             |     compensatory time |
|                  |             |             |     off, and must be  |
|                  |             |             |     worked within 1   |
|                  |             |             |     pay period after  |
|                  |             |             |     the compensatory  |
|                  |             |             |     time off. Since   |
|                  |             |             |     employees will    |
|                  |             |             |     work the          |
|                  |             |             |     compensatory time |
|                  |             |             |     within 2 pay      |
|                  |             |             |     periods before    |
|                  |             |             |     the compensatory  |
|                  |             |             |     time off or 1 pay |
|                  |             |             |     period after,     |
|                  |             |             |     there is no       |
|                  |             |             |     provision for     |
|                  |             |             |     carry forward of  |
|                  |             |             |     compensatory time |
|                  |             |             |     past the 1 pay    |
|                  |             |             |     period after the  |
|                  |             |             |     compensatory time |
|                  |             |             |     off is needed.    |
+------------------+-------------+-------------+-----------------------+
| Credit Hours     | 1 hour      | 1 hour      | -   Employees may     |
|                  |             |             |     earn no more than |
|                  |             |             |     2 credit hours    |
|                  |             |             |     per workday or    |
|                  |             |             |     more than 8       |
|                  |             |             |     credit hours per  |
|                  |             |             |     non-work day.     |
|                  |             |             |                       |
|                  |             |             | -   Credit hours may  |
|                  |             |             |     be taken only     |
|                  |             |             |     after they have   |
|                  |             |             |     been earned.      |
|                  |             |             |                       |
|                  |             |             | -   May be taken      |
|                  |             |             |     within the same   |
|                  |             |             |     pay period as     |
|                  |             |             |     earned.           |
|                  |             |             |                       |
|                  |             |             | -   The number of     |
|                  |             |             |     credit hours that |
|                  |             |             |     can be carried    |
|                  |             |             |     forward to the    |
|                  |             |             |     next pay period   |
|                  |             |             |     may not exceed 24 |
|                  |             |             |     hours.            |
+------------------+-------------+-------------+-----------------------+
| Leave Without    | N/A         | 1 hour      | -   Must be requested |
| Pay              |             |             |     by the employee.  |
+------------------+-------------+-------------+-----------------------+
| Absent while Not | N/A         | 1 hour      |                       |
| on Leave (AWOL)  |             |             |                       |
+------------------+-------------+-------------+-----------------------+

70.4.18 [Leave Balance Transfer of New Hires.]{.underline} An Official
Personnel Folder (OPF), which includes a form SF-1150 documenting an
employee's official leave balances, must be received from the employee's
former agency before leave balances can be officially entered into TIGTA
records.

Once the BPD/ARC receives the OPF from the employee's prior agency, the
BPD/ARC Time and Attendance staff will contact the employee's timekeeper
to input the employee's leave balances into the time and attendance
system. Since the TIMIS/NFC records are official, timekeepers must not
enter leave balances into the time and attendance system until they have
confirmation that BPD/ARC has input the balances into TIMIS.

Timekeepers will establish a new employee's time and attendance record
with beginning leave balances of zero. These beginning balances will
remain for a period until receipt of the employee's OPF. If the
employee's TIGTA Leave and Earnings Statement does not reflect the input
of the transferred leave balances, timekeepers should contact the
BPD/ARC Time and Attendance staff for further instructions. The
timekeeper will maintain all communications and documentation in the
employee's T/A file.

In the event a new employee wishes to take leave and has a zero leave
balance in the time and attendance system, the employee may elect from
the following choices when TIGTA has not yet received the SF 1150,
Record of Leave Data:

-   Annual and sick leave taken may be shown as advanced leave if the
    employee can show proof of sufficient leave upon separation from the
    previous agency. Sick leave should not be advanced beyond the
    240-hour limit or the amount a temporary employee would otherwise
    accrue prior to the end of his/her temporary appointment.

-   LWOP may be taken at the employee\'s option or if the amount of
    leave requested exceeds that available under the previous paragraph.
    Upon receipt of the SF 1150, the employee may elect to have LWOP
    changed to annual or sick leave, as applicable.

-   When an employee transfers from one agency to another in the middle
    of a pay period, the gaining agency will be responsible for giving
    the employee the full leave accrual for the pay period the employee
    transfers.

70.4.18.1 [Restored Leave for Transferred Employees.]{.underline}
Restored leave is transferred with an employee from his/her previous
agency. TIGTA timekeepers will work with BPD/ARC Time and Attendance
staff to identify and correctly input any restored leave balances into
TIGTA T/A records.

70.4.19 [Resolving Leave Errors.]{.underline} Leave errors may occur for
a variety of reasons including last minute changes in employee
attendance, input errors, etc. When a discrepancy exists between the
time and attendance system and the TIMIS database a leave error is
documented. Timekeepers receive a report from BPD/ARC when they have an
employee with a leave error. It is the responsibility of the timekeeper
to review and reconcile the leave error report as soon as possible. The
timekeeper must complete a leave audit to determine what created the
error and when it occurred. After the error has been identified, it is
corrected through the time and attendance system. The corrections must
be coordinated with BPD/ARC to ensure receipt and accuracy. The employee
and manager should be made aware of the existing errors and notified
when the correction will be in effect. All correction documentation must
be maintained in the employee's T/A file.

70.4.20 [Leave Transfer Program.]{.underline} TIGTA has established a
program in which the unused accrued annual leave of employees within the
Federal Government may be transferred to a TIGTA employee in need of
such leave due to a medical emergency (including a medical emergency of
a family member). An approved recipient may use donated annual leave on
a current basis or it may be retroactively substituted for leave without
pay (LWOP) or to liquidate advanced leave, due to an approved medical
emergency.

The Leave Transfer Program is available to all TIGTA employees whose
appointment and work schedule allow for the accrual and usage of leave
and who are affected by a medical emergency as defined.

An employee's annual and sick leave balances must be depleted before
applying to the Leave Transfer Program. It shall be determined, based on
the application and supporting medical documentation, that the absence
without available paid leave due to the medical emergency is (or is
expected to be) at least 24 hours for full time employees. For employees
other than full time, the absence without available paid leave must be
at least 30 percent of the average number of hours in the employee's
biweekly scheduled tour of duty.

If the donated leave is to be used to care for a family member, the
employee must exhaust all available annual leave but only the amount of
"family-friendly" sick leave available. Employees and managers should
refer to section 70.4.12.2 and the BPD web site for additional guidance
on the availability of "family-friendly" sick leave.

70.4.20.1 [Definitions.]{.underline}

-   Leave Recipient - A current TIGTA employee for whom an application
    has been approved to receive annual leave from the annual leave
    accounts of one or more leave donors.

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-   Leave Donor - A current federal employee whose voluntary written
    request for transfer of annual leave to the annual leave account of
    a leave recipient which is approved by his or her own employing
    agency.

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-   Medical Emergency - A medical condition of an employee or family
    member of such employee that is likely to require an employee's
    absence from duty for a prolonged period of time and to result in a
    substantial loss of income to the employee because of the
    unavailability of paid leave.

70.4.20.2 [Application]{.underline}. To become a leave recipient, an
employee or his/her personal representative must make a written
application on Form 5283-E, Leave Transfer Program Recipient Request, to
the employee's immediate manager. (Form 5283-E is located in the Forms
section of the BPD web site). The application must include:

-   The name, position, title, and grade or pay level of the potential
    recipient.

-   The reason that the transferred leave is needed, including a brief
    description of the nature, severity, and anticipated duration of the
    medical emergency. If the medical emergency is a recurring one, the
    applicant must provide the approximate frequency of the medical
    emergency. *If the employee's description is not sufficient for the
    approving official to make a decision, a signed statement by the
    potential leave recipient's (or family member's) physician or other
    appropriate experts, may be requested from the applicant regarding
    the nature, severity and/or duration of the medical emergency.*

-   Certification that the medical emergency is expected to result in an
    unpaid absence of at least 24 hours. For a part-time employee, the
    medical emergency must be expected to result in an unpaid absence of
    at least 30 percent of the average number of hours in the employee's
    biweekly scheduled tour of duty.

70.4.20.3 [Leave Recipient Application.]{.underline} Once the employee's
immediate manager reviews the application to ensure the application is
complete and addresses the above requirements, the manager is
responsible for forwarding the application to the Leave Transfer
Coordinator at BPD/ARC. Incomplete applications may delay the approval
of the employee into the Program. For assistance in reviewing
applications, managers may contact <payroll@bpd.treas.gov>.

The Leave Transfer Coordinator will review the application to ensure all
requirements are met. Upon review and approval of the application by the
Leave Transfer Coordinator, the application is forwarded to the TIGTA
Director, Human Resources. The Director, Human Resources, is responsible
for obtaining final approval from the appropriate Approving Official
(i.e., functional head of office). The Inspector General is the final
deciding official for employees directly under his/her supervision.

If the request is disapproved, the Approving Official will provide an
explanation. The Leave Transfer Coordinator will send notification to
the employee and his or her immediate manager that the application has
not been approved and the reasons for its disapproval.

Upon approval, the TIGTA Director, Human Resources, will prepare an
email to all employees notifying them of the approved request and to
solicit leave donations.

The Leave Transfer Coordinator will notify the employee, the manager and
the timekeeper, via e-mail, of the number of hours that have been
donated to the employee as donations are received. The Coordinator will
also provide instruction to timekeepers for application of donated leave
in the time and attendance system.

70.4.20.4 [Donor Application Process.]{.underline} The following leave
donation restrictions apply:

-   Within the leave year, a leave donor may donate no more than a total
    of one-half of the amount of annual leave he or she would be
    entitled to accrue during that leave year.

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-   A leave donor who is projected to have leave that otherwise would be
    subject to forfeiture at the end of the leave year, may donate no
    more than the number of hours remaining in the leave year (as of the
    transfer date) for which the leave donor is scheduled to work and
    receive pay.

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-   Annual leave may not be donated to an immediate manager.

-   The minimum donation is two (2) hours.

TIGTA employees who wish to donate leave must complete an Optional Form
630-A and submit it to the Leave Transfer Coordinator. This form may be
obtained in Word under the Management Services templates. Employees who
input their time into the time and attendance system will use the Leave
Donation feature to initiate the donation process.

Leave donations from an employee from another agency requires the Leave
Transfer Coordinator or representative from that agency to coordinate
with the Leave Transfer Coordinator for TIGTA. Employees from another
agency, who want to donate leave to a TIGTA employee, must complete
Optional Form 630-B and indicate the person to receive is an approved
leave recipient. This documentation must include a telephone number and
address of a representative at the other federal agency for verification
purposes. The other agency will be responsible for forwarding the
Optional Form 630-B to the Leave Transfer Coordinator to verify that the
donation has been made.

NOTE: *Except in the case of family members, leave donations from
employees of other Federal agencies will only be accepted when the
amount of annual leave to be transferred from leave donors from within
the Treasury Department is not sufficient to meet the needs of the leave
recipient.*

The Leave Transfer Coordinator will contact the representative at the
other agency to verify all information. If the subject employee is not
an approved recipient, the donating employee will be notified that the
transfer will not take place.

If verification is obtained, the donating employee's agency
representative will notify the employee that his/her annual leave
balance has been reduced by the number of hours donated.

Timekeepers will not need to adjust the leave donor balances in the time
and attendance system for internal donations (within TIGTA).  BPD/ARC
will input all the required donor information into the time and
attendance system upon receipt and approval of Optional Form 630-A,
except for those employees that are participating in the employee input
pilot program. Those participating in the employee input pilot program
will need to input the donation through the time and attendance system.
The donated leave will automatically be deducted from the donor\'s
annual leave balance in the time and attendance system. Timekeepers will
be able to view the deductions when they review the employee\'s summary
page.  The only update the timekeepers will need to make is to the
employee\'s Individual Leave Record.  

For donations to employees at another agency (outside TIGTA), Optional
Form 630-B will be required.  When the donation form has been received
by BPD/ARC and approved, the timekeeper will be notified to adjust the
forward annual leave balance of the donor in the time and attendance
system.

[Accruing Annual and Sick Leave]{.underline}. While using donated leave,
the maximum amount of annual and sick leave that can be accrued by a
leave recipient is 40 hours each. Any leave accrued while using donated
leave will be maintained in separate leave accounts. For part-time
employees, the maximum amount of annual and sick leave that can accrue
shall be no more than the average number of hours in the employee's
weekly scheduled tour of duty.

While a recipient is using donated leave, accrued annual and sick leave
cannot be used or credited to the recipient's regular leave accounts
until the beginning of the pay period after the medical emergency ends,
or if the medical emergency has not ended, once the employee has
exhausted all leave available through donations.

A medical emergency ends in one of the following ways:

-   When the leave recipient's Federal service ends;

-   At the end of the pay period TIGTA receives written notice (from the
    leave recipient or personal representative) that the medical
    emergency is over;

-   At the end of the pay period TIGTA decides, after written notice and
    an opportunity for the leave recipient or personal representative to
    answer orally or in writing, that the leave recipient's medical
    emergency has ended; or,

-   At the end of the pay period TIGTA is notified by OPM that the leave
    recipient has been approved for disability retirement.

70.4.20.5 [Use of Donated Leave.]{.underline} A recipient must use all
available annual and sick leave to his/her credit before donated leave
can be used for the medical emergency. For a family member's medical
emergency, the recipient must exhaust all of his/her annual leave and
all family-friendly sick leave entitlements before using donated leave.

Donated leave may be used only for the purpose of the medical emergency
for which the application was approved. The donated annual leave will be
applied in the following sequence provided the medical emergency was
approved for the periods covered by the following absences:

-   LWOP (An amended T/A must be transmitted replacing the previously
    charged LWOP with donated annual leave).

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-   Advanced sick leave (until indebtedness is liquidated).

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-   Advanced annual leave (unless indebtedness is liquidated).

Transferred leave may not be used after the termination of the medical
emergency. Should there be transferred annual leave remaining to the
credit of the recipient upon termination of the medical emergency, the
leave will be restored to the donors.

70.4.21 [Leave Restoration.]{.underline} Managers and employees are
responsible for scheduling and rescheduling the use of annual leave
throughout the leave year to avoid forfeiture. When an employee chooses
not to request or to use annual leave to avoid its forfeiture, the
employee is not entitled to have the forfeited leave restored. Annual
leave in excess of 240 hours (720 hours for SES employees) must be used
by the end of each leave year. Employees who are unsure of whether they
have excess annual leave should refer to the projected use-or-lose
section of their leave and earnings statement. Managers may request this
information through the timekeeper.

70.4.21.1 [Conditions for Restoration.]{.underline} Excess annual leave
not used before the end of each leave year will be forfeited unless the
following conditions are met:

-   The leave must have been scheduled and approved in writing no later
    than six weeks prior to the end of the leave year; and,

-   The leave must have been cancelled due to a business exigency (a
    demand of such magnitude or significance that an employee cannot be
    excused from duty for its duration) or the leave could not be used
    because the employee's illness prevented the use of the leave.

-   Annual leave lost due to administrative error will also be restored
    to the employee.

If the [above mentioned conditions]{.underline} are met, an employee may
request leave restoration.

70.4.21.2 [Request Procedures.]{.underline} Because leave cannot be
restored until it is forfeited, requests for restoration will not be
accepted before the end of the leave year and must be received no later
than two months after the end of the leave year. If these conditions are
met, leave restoration may be requested through the employee's immediate
manager by preparing a Public Debt Form 5346E, Request for Restoration
of Annual Leave. Form 5346E is posted on the BPD web site. The form
should provide justification for the request including a reason for
denial or cancellation of the leave. Documentation must be provided,
that the leave was previously scheduled and approved. The appropriate
function head will make the final decision on the requests; the
Inspector General is the Approving Official for employees directly under
his/her supervision. Approved requests should be faxed to BPD/ARC at
304-480-8282.

70.4.21.3 [Timekeeping and Restored Leave.]{.underline} BPD/ARC will
notify and coordinate with the employee's timekeeper so that the
appropriate adjustment will be made to reflect the restoration in the
time and attendance master record. The system will track restored annual
leave balances, but not expiration dates. The employee and his/her
timekeeper must manually monitor the timeline for expiration of restored
leave. Employees must use restored annual leave within 2 years of the
end of the leave year in which it is restored. Any restored leave unused
at the expiration of the two-year limit is forfeited with no further
right to restoration.

70.4.21.4 [Time and Attendance Documentation of Restored
Leave.]{.underline} *Restored Annual Leave* is used to record on the T/A
annual leave that was previously forfeited and subsequently restored to
an employee's account. Restored annual leave is not added to the
employee's current annual leave balance, but is kept as a separate
balance.

70.4.22 [Furloughs]{.underline}. Employees may be placed in a non-pay
furlough status because of lack of funds, lack of work, or other
non-disciplinary reasons. A personnel action is required to put an
employee on furlough for one day or more and to return the employee to
duty following a furlough.

70.4.22.1 [Time and Attendance Documentation of Furloughs.]{.underline}
*Furlough* is used to record these hours of non-pay status on the T/A.

70.4.23 [Holidays.]{.underline} Employees will be given administrative
leave for the following holidays:

-   New Year\'s Day, January 1

-   The Birthday of Martin Luther King, Jr., the third Monday in January

-   Inauguration Day, January 20, every fourth year (Washington, D.C.,
    area employees only)

-   Washington\'s Birthday, the third Monday in February

-   Memorial Day, the last Monday in May

-   Independence Day, July 4

-   Labor Day, the first Monday in September

-   Columbus Day, the second Monday in October

-   Veteran\'s Day, November 11

-   Thanksgiving Day, the fourth Thursday in November

-   Christmas Day, December 25

With the exception of Inauguration Day, if one of the above holidays
fall on a weekend or an employee\'s AWS day off, the employee will be
given an alternate day to celebrate the holiday. Employees (excluding
SES members) who are required to work on a holiday will be paid premium
pay. This *In Lieu of Holiday* will always be the day preceding the
employee's AWS day. For example, if an official holiday is a Monday and
that is the employee's regular AWS day, the employee's In *Lieu of
Holiday* is the preceding Friday.

[Entitlement to Premium Pay]{.underline}

If an employee works on a holiday within his/her regular tour of duty
hours, the employee is entitled to premium pay for holiday worked, in
addition to holiday leave, for the hours worked. The employee cannot
elect to take compensatory time-off in lieu of the holiday premium pay.
If an employee works on a holiday in excess of his/her regular tour of
duty hours, or works hours outside his/her regular tour of duty hours,
the employee is entitled to pay for overtime work at the same rate as
his/her regular overtime rate or compensatory time-off. Members of the
SES are excluded from this entitlement.

[Relationship to Other Premium Pay]{.underline}

Premium pay for holiday work is in addition to overtime pay, night pay
differential, or premium pay for Sunday work and is not included in the
rate of basic pay used to compute the overtime pay, night differential,
or premium pay for Sunday work.

70.4.23.1 [Time and Attendance Documentation of Holidays]{.underline}.
The following applies to documenting holidays on the T/A:

-   *Holiday Pay* is used to record administrative leave given because
    of a holiday. For part-time employees, it should only be recorded on
    the days and for the number of hours they are regularly scheduled to
    work except when the employee works on the holiday.

-   *Holiday Worked* is used in addition to *Holiday Pay* to record
    hours of work performed during an employee\'s regularly scheduled
    basic tour of duty on a day designated as holiday. This does not
    apply to members of the SES or temporary employees with appointments
    of 90 days or less.

> The time recorded under *Holiday Worked* cannot exceed the number of
> hours in the employee\'s regularly scheduled daily tour of duty. If
> the employee works more than the number of hours in his/her daily tour
> of duty, the excess hours should be recorded using the appropriate
> overtime code.
>
> When a part-time employee works on a holiday that is not within
> his/her regularly scheduled hours of work, the number of hours
> recorded as *Holiday* *Pay* and *Holiday Worked* should correspond to
> the hours worked.

70.24 [Suspensions]{.underline}. Employees are placed on suspensions in
an unpaid status by a personnel action. Suspensions are ordered for full
days only. Managers should inform a timekeeper when an employee is
placed on suspension. A personnel action is also required to return
these employees to duty. Managers must coordinate suspensions with the
BPD/ARC Employee Relations staff.\
\
[Time and Attendance Documentation of Suspensions]{.underline}.
*Suspension* is used to record hours of suspension on the T/A.
Suspensions are ordered for full days only. Enter holidays that occur
within a period of suspension as a day of suspension.