Can a city allow its police officers to bank more than 90 days of sick leave?
Plain-English summary
Prairie Grove's city council passed an ordinance letting its police officers accumulate up to 760 hours (95 days at 8 hours per day) of sick leave. The department's officers actually work 12-hour shifts, which made everyone want clarification: the accrual is 95 days but the statutory payout-on-retirement cap is 90 days. Did Arkansas allow this, given § 14-52-107?
Representative Charlene Fite asked the AG. The AG said yes.
The statute, A.C.A. § 14-52-107, governs sick leave for law enforcement officers in cities of the first and second class and incorporated towns. After Op. Att'y Gen. 2020-015, the General Assembly amended the statute. Two important changes:
1. "Working day" is now defined by municipal ordinance, not by a fixed eight-hour rule.
2. The accrual cap is removed: § 14-52-107(a)(2) now says "Unused sick leave shall accumulate to a maximum of sixty (60) days unless the city or town by ordinance authorizes the accumulation of a greater amount." There is no upper cap on what the city can authorize.
So Prairie Grove's 95-day ordinance is within § 14-52-107(a)(2)'s authorization. Officers can accumulate 95 days.
The payout on retirement or death is a separate question. § 14-52-107(c) caps the lump-sum payout at 90 days' salary. That cap is not subject to municipal expansion. So an officer who has banked 95 days will only receive 90 days of pay if they retire or die with that balance.
The practical implications are that:
- Cities can use generous accrual to retain experienced officers and reward longevity.
- The retirement payout reflects only the first 90 days' worth, so officers should consider using sick time during their career rather than letting it bank past 90 days.
- The "working day" definition affects how hours convert to days. Under 8-hour ordinances, 760 hours = 95 days. Under 12-hour ordinances, 760 hours would convert to a different day count. Cities should clarify this in their ordinance to avoid confusion.
What this means for you
Municipal police chiefs and HR managers
Build the sick leave system around two parallel concepts. First, the accrual policy (set by ordinance) defines how much officers can bank. Second, the payout policy reflects the 90-day statutory cap on retirement/death lump sums. Document both clearly in personnel manuals.
If your ordinance defines "working day" as something other than 8 hours, walk through the math with officers so they understand how their hours-balance translates to day-counts for both accrual and payout calculations.
City council members considering sick-leave ordinances
The General Assembly's recent amendment gives you flexibility. You can authorize 60 days, 95 days, 120 days, or any number you choose. The trade-off: officers may bank time they will never use and never be paid for (because of the 90-day payout cap). Discuss with your police department what level of accrual best serves recruitment and retention without creating dead-weight liability on the books.
Police officers
Understand the two-cap structure. You can accumulate beyond 90 days under your city's ordinance, but you cannot cash out beyond 90 days at retirement. Plan use accordingly. If you have banked time beyond 90 days near retirement, consider using it for legitimate sick purposes during your remaining service.
Municipal law attorneys
Make sure ordinances clearly define both:
- The accrual cap (any number, by city's choice).
- The "working day" definition (the conversion factor between hours and days).
Reference § 14-52-107(c) explicitly when explaining the payout cap. The accrual side is municipal authority; the payout side is statutory.
Common questions
What is the default accrual cap if the city has no ordinance?
60 days, under § 14-52-107(a)(2).
Can a city allow unlimited accrual?
The statute does not specify an upper limit, just the 60-day default and the city's authority to authorize more. Whether a court would uphold an unlimited authorization is untested. Reasonable caps are safer.
Why is the retirement payout capped?
The General Assembly chose 90 days' salary as the cap to limit municipal liability for accumulated leave at separation. The cap predates the recent accrual-cap removal.
Does this rule apply to other municipal employees?
§ 14-52-107 specifically covers municipal law enforcement officers in cities of the first and second class and incorporated towns. Other employees are governed by separate provisions.
What is the "working day" definition's significance?
Sick leave is statutorily measured in days (60 days, 95 days, 90-day payout). If shift length varies, the city must define what a "working day" means for accrual and payout purposes. Otherwise, hours-to-days conversion is ambiguous.
Can the city pay out at retirement at less than 90 days if officer's banked balance is lower?
Yes. The 90-day cap is a maximum, not a minimum. If the officer has only 30 days banked, payout is 30 days' salary.
What if the officer dies in the line of duty?
The 90-day payout cap applies. Other death benefits may apply under separate statutes (LOPFI, federal Public Safety Officers' Benefits Act, etc.).
Background and statutory framework
Statutory framework:
- A.C.A. § 14-52-107: governs sick leave for law enforcement officers in cities of first/second class and incorporated towns.
- A.C.A. § 14-52-107(a)(2): default 60-day accrual cap, city ordinance can authorize more.
- A.C.A. § 14-52-107(c): 60- and 90-day salary cap on retirement/death payout.
Recent legislative history:
- Op. Att'y Gen. 2020-015: interpreted "working day" as eight hours and held cities could not use a different period. Held that the 60- and 90-day "salary" references meant pay over 60 or 90 calendar days.
- General Assembly amendment after 2020-015: working-day definition delegated to municipal ordinance; accrual cap removed.
Citations
- A.C.A. § 14-52-107(a)(2) (accrual cap)
- A.C.A. § 14-52-107(c) (retirement/death payout cap)
- Ark. Att'y Gen. Op. 2020-015 (prior interpretation, partially superseded)
Source
Original opinion text
Opinion No. 2022-017
October 5, 2022
The Honorable Charlene Fite
State Representative
P.O. Box 7300
Van Buren, AR 72956-0262
Dear Representative Fite:
This is in response to your request for an opinion regarding Ark. Code Ann. § 14-52-107 (Supp. 2021), which governs the accrual and payment of sick leave to municipal law enforcement officers. As background for your request, you state:
Pursuant to current Arkansas law, the Prairie Grove City Council recently passed an ordinance allowing its police officers to accumulate 760 hours of sick leave, or 95 days for 8-hour shifts. Presently, the police force is working 12-hour shifts. They seek clarification regarding accumulation of 95 days of sick leave but only being compensated for 90 days of sick time upon death or retirement.
Against this background, you ask the following question:
Under current Arkansas law, can a municipal police department accumulate up to 95 days of sick time if approved by city ordinance?
RESPONSE
Yes, a municipal police officer may accumulate 95 days of sick leave if that amount of leave has been approved by municipal ordinance. However, payment for unused sick leave upon the officer's retirement or death may not exceed 90-days' salary.
DISCUSSION
The statute you have asked about, Ark. Code Ann. § 14-52-107, governs sick leave for law enforcement officers employed by cities of the first and second class or incorporated towns. I recently interpreted this statute in Op. Att'y Gen. 2020-015, opining that a court would likely construe the term "working day" to mean an eight-hour period, that a municipality could not use a different period of time to calculate accrual, and that the "sixty (60) days' salary" and "ninety (90) days' salary" referenced in subsection 14-52-107(c) likely referred to the pay an employee would normally receive over the course of 60 or 90 calendar days.
After Op. Att'y Gen. 2020-015 was issued, the General Assembly amended section 14-52-107. The statute now requires that a "working day" be defined by municipal ordinance. Additionally, the legislature removed subdivision 14-52-107(a)(2)'s accrual cap. That subdivision now states, "Unused sick leave shall accumulate to a maximum of sixty (60) days unless the city or town by ordinance authorizes the accumulation of a greater amount, except for the purpose of computing years of service for retirement purposes." In other words, there is no longer a cap as to how much sick leave a city or town may, by ordinance, allow a law enforcement officer to accrue. Thus, the answer to your question is "yes." A municipal law enforcement officer may accrue 95 days of sick leave if there is a municipal ordinance to that effect.
Subsection 14-52-107(c) continues to limit the payment of unused sick leave on retirement or death to "ninety (90) days' salary." This payment cap was not changed by the recent amendments. Therefore, an officer with 95 days of accrued sick leave who retires or dies will be compensated for only 90 days' salary, regardless of the accrual ordinance.
Sincerely,
LESLIE RUTLEDGE
Attorney General