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Donation Pool :Client needs a Donation pool to store the Donations and then disburse on case basis

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The requirement for our client is that end of each year,they intimate employees to enter unused leave hours into a Donation pool(currently managed through spreadsheet). The collected hours is then disbursed in the next year to concerned employees on need basis.

Eg, Employees donate 8 hrs each in December and the pool has around 1000 hrs at January.

On May, Jane Doe has a medical emergency and requests for 80 hrs PTO from Donation Pool. So the admin disburses them after approval.

One Option,we have is to use a dummy Employee to collect the hours but that might cause issues in the GHR and payroll reporting.

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