Instructions For Form Hud-260

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Instructions
Remarks:
1. A leave record must be maintained for each employee in the office, except for employees who do not earn leave.
2. Balances carried forward from the prior leave year should be entered in the appropriate spaces in the headings
of the columns, as applicable. Note: Compensatory time may be carried forward from the prior leave year only
as specified in paragraph 15.9.4 of the Time and Attendance Reporting Procedures.
3. Sick leave may be used for family care or bereavement only within the limits established by P.L. 103-388 and OPM
regulations. Full-time employees may use up to 40 hours each leave year; an additional 64 hours may be used
if a sick leave balance of at least 80 hours is maintained. Part-time employees may use an amount equal
to the average numbers of hours in their scheduled tour of duty each week; an additional amount equal to twice
the average number of hours in their scheduled tour each week may be used if a sick leave balance of at least
twice the average number of scheduled hours in each week is maintained.
4. Leave taken should be entered daily in the appropriate space for the date under "Daily Leave Record." The
leave notations should show the number of hours and type of leave. For example: 8 hours of annual leave
should be shown as 8A; 4 hours of sick leave should be shown as 4S; and 8 hours leave without pay as 8L
(see abbreviations below).
5. Compensatory time (earned and used) should also be entered in the appropriate space for the date worked,
under "Daily Leave Record." For example: 2 hours of compensatory time earned should be shown as 2CE.
6. The following abbreviations are prescribed:
A
- Annual Leave
L
- LWOP or AWOL
CHE - Credit Hours Earned
S
- Sick Leave
CE - Compensatory Time Earned
CHU - Credit Hours Used
CL - Court Leave
CU - Compensatory Time Used
DL
- Donated Annual Leave
ML - Military Leave
H
- Holiday
7. Annual leave earned each pay period should be entered in the appropriate space. Employees earn annual
leave based on length of service as follows:
Less than 3 years - 4 hours
3 - 15 years - 6 hours (10 hours in last complete pay period each calendar year)
15 years and over - 8 hours
8. New balances should be computed and entered at the end of each pay period for annual leave, sick leave, and
compensatory time, as applicable.
9. Reductions in annual and sick leave balances due to cutbacks for 80 hours non-pay status should be entered
in "Used" columns.
10. The Leave Record must be retained for 6 years following the end of the leave year.
11. The Remarks section below can be used to enter notes or comments for quick reference. For example: "use
or lose" hours to be scheduled; action taken on leave errors; effective dates of annual leave accrual changes,
details, reassignments; etc.
Privacy Act Statement: The information collected on this form is considered sensitive and is protected by the
12. For leave policies see HUD Handbook 600.1, REV 3.
Privacy Act. The Privacy Act requires that these records be maintained with appropriate administrative, technical,
and physical safeguards to ensure their security and confidentiality. In addition, these records should be protected
against any anticipated threats to their security or integrity which could result in substantial harm, embarrassment,
inconvenience, or unfairness to any individual on whom the information is maintained.
Previous editions are obsolete
form HUD-260 (1/2001)

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