Except for employees exempted by the Secretary in accordance with §B of this regulation, an appointing authority shall establish a positive time-keeping and leave record for each employee subject to State Personnel and Pensions Article, §9-101, Annotated Code of Maryland. Records shall include records related to overtime. Upon written recommendation from the head of a principal unit in a manner determined by the Secretary, the Secretary may exempt an employee from positive time keeping. An employee so exempted: Shall retain leave accrued before exemption but may not accrue any additional leave; and May not receive: Leave at a later date for a period of exemption, Payment for any leave unless earned before exemption, and Credit towards retirement benefits for any unused sick leave, regardless of when earned. The employee and the employee's supervisor or supervisor's designee shall sign the employee's time record as an attestation to the record's accuracy and completeness. If an employee is on leave and unavailable to sign the time record, the supervisor or designee shall sign the time record. Upon the employee's return to work, the employee shall sign each time record that was submitted without the employee's signature. Each principal unit shall report to the Secretary, by February 1 of each year, leave used in the previous calendar year. The report shall be in a format determined by the Secretary.