Item 17 - Memorandum of Understanding Related to SEIU

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The following example is used to illustrate how the above will work: An employee with ten (10) years of completed service can accrue up to 276 hours of vacation. This employee makes an irrevocable election in the prior calendar year to have vacation accrued above their cap for the subsequent calendar year converted into their 457 account. In the first pay day of the month this employee would accrue 11.67 hours of vacation. If that employee had 271 hours in their vacation bank, five (5) hours would be added to their vacation bank to take them to the maximum, and the additional 6.67 hours will be converted to their 457 plan. If this same employee had 276 hours of vacation in their vacation bank at that pay period, the entire 11.67 hours will be converted to their 457 plan. If an employee makes both an irrevocable election to cash out vacation pursuant to Section 9.6A above and per this section, they will only be able to cash out vacation earned in the subsequent year when the employee's maximum vacation cap is below its maximum as employees do not accrue vacation when they are at their cap. The election to convert vacation above the maximum cap is per the employee's irrevocable election to convert those hours into their 457 plan or RHS account. C. No employee may accumulate, or carry over from one (1) calendar year to the next, more than the maximum vacation hours as follows: Completed Service (in years) Max Accumulation Cap (in hours) 1 80 2 160 3 200 4 240 5 240 6 244 7 252 8 260 9 268 10 276 11 284 12 292 13 300 14 308 15 316 16 328 17 344 18 360 19 376 2025 MOU City of Santa Ana & SEIU Full -Time Employees Unit Page 46