In short
- Staff are not paid for unused leave days when they leave the district.1
- So the audit shows no debt for unused leave.1
- State leave days can move with staff to another Texas district.1
Related: why net position is below zero · teacher pay
How it works
- Staff earn local and state leave days, such as sick and vacation leave. They can use them while they work for the district.1
- When someone leaves, unused days are not paid out. This is true for both local and state leave days.1
- State leave days can be transferred to another district.1
- A new accounting rule did not change this. The district used the new leave rule (GASB 101) in 2025. The audit says it “did not have a material effect.”2
The other side
- No debt for the district means no payout for staff. Staff who leave get nothing for unused days, unless they move state days to another district. The audit does not put a dollar value on those days.1
Questions to ask
- Where is the district policy on paying for unused leave?
- Does the district report leave payouts to departing staff?
Changes to this page
- Nov. 2, 2026: Added questions to ask.
- Nov. 2, 2026: New page.
Footnotes
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Leander ISD, Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2025, Note 1.H, “Compensated Absences,” p.33: “Per the District’s employee handbook, accrued leave are a benefit that is available to the employee while in the employment of the District. When an employee is terminated with the district, the employee does not receive any compensation for accrued local leave days or for accrued state leave days. However, accrued state leave days may be transferred between districts. As such, there is no liability recorded at the fund or government-wide financial statements.” ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7
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Same ACFR, Note 1.S, “Implementation of New Accounting Standards,” p.38: GASB Statement No. 101, Compensated Absences, “implemented in fiscal year 2025 and did not have a material effect on the financial statements.” ↩