What are the best practices for handling accruals each year in time management and core payroll?

We prorate vacation, benefit hours and vacation carry over at the start of each year (Jan 1st) in UTM. This cases issues as we are unable to prevent employees from taking from the new years pool from the previous year and visa versa for pay periods that contain two calendar years. What are the best practices for handling accrual resets/loads in UTM year over year? Also our accruals do not feed from core to UTM since we prorate our vacation in UTM but still must accrue values for vacation time in core for accounting purposes.