The administrative head or governing body of each state agency shall require for each employee:
(1) time and attendance records;
(2) a record of the accrual and taking of vacation and sick leave;
(3) a record of the reason an employee takes leave if other law requires the employee to inform the agency of the reason; and
(4) a record that shows whether any leave taken is accounted for as sick leave, vacation leave, other paid leave, leave without pay, or other absence.