Eligible employees may carry over a maximum balance of vacation leave of 45 days per calendar year into the next calendar year. However, upon retirement or separation from County service, employees shall be paid for a maximum of 60 days accrued vacation leave. Any accrued vacation leave above the maximum carry-over will be forfeited without compensation if not used before the end of the calendar year unless exception is granted under the provisions of PCC 3.72.050. A day of vacation leave is calculated by dividing the authorized standard bi-weekly hours by ten.