(a) In the event that the salary of a deceased employee is not fixed on the basis of a day, then the daily rate of pay shall be determined by dividing the monthly salary by thirty (30) or the annual salary by three hundred sixty (360), as the case may be.
(b)
(1) The number of days of accumulated leave of any deceased employee shall be determined on the basis of the written rules, resolutions, or policies promulgated by the agency or department head or by the board or commission.
(2) Each agency, department head, board, or commission shall keep complete records of the vacations taken and accrued vacation time as provided by its rules, resolutions, or policies.