What Williamson County owes workers for unused leave (DRAFT – not published)

In short

• The county owed about $13.3 million for leave its workers had earned but not used, on Sept. 30, 2025.¹
• About half, $6.7 million, is expected to come due within a year.¹
• A new accounting rule changed how leave is counted. It cut the county’s starting net position by about $7.7 million.²

Related: county net position below zero · county retirement plan

Numbers marked “our math” are our estimates, not official figures. The notes show the inputs and the steps.

How it works

• Workers earn leave as they work. The county’s policy lets them save:³
  • 80 to 168 hours of vacation a year, depending on how long they have worked and their job. They can carry the same amount into the next year.
  • Up to 240 hours of comp time (time off for extra hours worked).
  • Up to 200 hours of holiday time.
• Unused vacation and comp time are paid out when a worker leaves.³
• The county counts this as a debt for leave that is likely to be used as time off or paid out.³

What the numbers show

Item	Amount
Owed Sept. 30, 2024, restated under the new rule	$13,698,276
Change during the year	−$434,203
Owed Sept. 30, 2025	$13,264,073
Due within one year	$6,688,002

Source: the county’s fiscal 2025 annual report.¹

• The new rule is called GASB 101. The county used it for the first time in fiscal 2025. The county restated its Oct. 1, 2024, net position down by $7,680,587, from $1,343,320,982 to $1,335,640,395.²
• The money comes mainly from two funds: the General Fund and the road and bridge fund.⁴

The other side

• The auditors flagged the change but did not object to it. Their report says “Our opinions are not modified with respect to this matter.”⁵
• This is a small part of what the county owes. Its long-term debts for its main services totaled about $1.75 billion.¹

What we still don’t know

• How much was paid out to departing workers during the year.

Questions to ask

• How much did the county pay out for unused leave to departing workers?
• Where is the county policy on leave payouts?

Changes to this page

• Nov. 2, 2026: Added questions to ask.
• Nov. 2, 2026: New page.

Footnotes

1. Williamson County, Texas, Annual Comprehensive Financial Report for fiscal 2025, Note 13, “Long-term Liabilities,” p.57: compensated absences balance Sept. 30, 2024 $13,698,276 (restated), retirements $(434,203), balance Sept. 30, 2025 $13,264,073, due within one year $6,688,002; “Compensated absences are reported as a net change for the year”; total governmental activities long-term liabilities $1,747,481,635. ↩ ↩² ↩³ ↩⁴

2. Same report, Note 3, p.46, and Note 20, “Restatement of Beginning Balances,” p.72: GASB 101 implemented in fiscal 2025, “restatement of ($7,680,587) to the governmental activities net position as of October 1, 2024”; beginning balance as previously reported $1,343,320,982, as restated $1,335,640,395. ↩ ↩²

3. Same report, Note 1, “Compensated Absences,” p.40: employees may accumulate “80 to 168 hours of vacation per year depending on tenure and position”; up to 240 hours of compensatory time; holiday time up to 200 hours; “Unused compensatory time and vacation leave time is paid upon termination”; liability for leave “more likely than not to be used as time off or settled.” ↩ ↩² ↩³

4. Same report, Note 13, p.58: “The compensated absences liability will be liquidated primarily by the General Fund and the Special Road and Bridge Fund.” ↩

5. Same report, Independent Auditor’s Report, Emphasis of Matter, p.4: the county implemented GASB 101 and restated beginning net position; “Our opinions are not modified with respect to this matter.” ↩