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The following compensated absences are charged to the appropriate department accounts on the cash basis of accounting. This means that the expense is recorded when the employee is paid for the time absent from work. Applicable Civil Service Rules and/or Academic Leave Policies govern eligibility requirements, the earning process, requests for and authorization of these leaves.

• Sick pay
• Disability
• Parental leaves
• Scientific/professional meetings
• Military service
• Holidays
• Jury duty

NOTE: For academic employees who are on sick or disability leave for more than three months AND who have at least two years' service, beginning with the fourth month, Central Administration will pay the cost of that portion of the leave with pay which is not covered by insurance and to which the individual is entitled under Section A, Sick Leave and Disability Leave, of the Academic Employee Leave Policies. (Prior to July 1996, Central Administration paid half the cost of that portion not covered by insurance and the department or college paid the remainder).

Compensated absences that fall in the category of a form of continuing employment that are recorded on the cash basis of accounting include:

• Sabbaticals
• Single-Quarter Leave
• Professional Development and Educational Leave
• Administrative Transitional Leave
• Minnesota Extension Study Leave

NOTE: For the period of the sabbatical, the University will pay the absentee one half regular salary which cannot be charged to a federal grant or contract, regardless of the account(s) to which the faculty member was assigned prior to the sabbatical.

All funds paid as salary to county and area staff on the Minnesota Extension Study Leave are to be provided from sources within the Agricultural Extension Service departmental budgets.