At a minimum, a statement of necessity for excess vacation leave must include all of the following:

(1) The date on which the statement of necessity was authorized;

(2) Justification of denial of the employee's leave request;

(3) Date upon which the employee will be able to resume leave usage;

(4) The employee's total leave balance on his/her anniversary date;

(5) The employee's accrual rate; and

(6) The employee's leave balance at the time of the request.