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Polk County amends personnel and retirement plan to count banked sick leave as credited service
Summary
Polk County approved a change to Personnel Policy Section 22 and a resolution amending the ACCG Defined Benefit Plan so unused (banked) sick leave will count as additional credited service upon retirement; the board passed both measures unanimously.
The Polk County Board of Commissioners voted on June 2 to amend county personnel and retirement plan language so that unused banked sick leave will count as additional credited service for employees at retirement.
County staff told the board the prior retirement documents conflicted with the Personnel Policy, which rendered the policy language void; the board approved corrective language in Personnel Policy Section 22 (Holidays and Leave) to resolve that conflict. Commissioner Chuck Thaxton moved to approve the personnel-policy change; Commissioner John Paschal seconded, and the motion passed unanimously.
Separately, the board approved a resolution amending the Association County Commissioners of Georgia (ACCG) Defined Benefit Plan for Polk County employees to explicitly include unused leave as additional credited service upon retirement. Commissioner Thaxton again moved the resolution and Commissioner Paschal seconded; the motion passed unanimously.
The meeting record does not show specific fiscal calculations of how the change will affect actuarial liability, employer contribution rates, or the timing for when the change becomes effective; those financial impacts were not specified in the meeting minutes and will require follow-up analysis by county finance and benefits staff.
