GENERAL GUIDELINES ON ATTENDANCE:

Certain types of leave are required by federal or state law.  These types of leave include leave to obtain treatment for work-related injuries; military leave; time needed to vote; and appearance in court for jury duty or in response to a subpoena. PHK CPA will grant an approved absence ...

In addition to these  government-required leaves, PHK CPA realizes that times will arise when an employee may need to take time off from work because of minor illness or in order to attend to various civic....  

Before PHK CPA will consider making an effort to accommodate a request for time off from work for absences which are not covered by federal or state laws, PHK CPA needs to receive as much advance notice...

Employees should keep the following factors in mind in requested time off from work:

1. If we didn't need you at work, we would not have hired you.  Thus, every effort should be made to keep any absences from work to a bare minimum.
2. Any situation where the employee is absent from the job during the normal workday (including situations where the employee comes in late, leaves early, takes a long lunch period, or leaves/returns at some point during the workday) is treated as an "absence" unless it falls within an applicable grace period.  
3. Most employees will be allowed an occasional 5-10 minute grace period at the start of the day to allow for occasional traffic problems or weather delays if the time is made up during the same day.  Check with management, however, as certain jobs have very strict reporting times.  Likewise, in situations where common sense dictates that the employee should have used extraordinary effort to show up on time (such as for an important customer meeting), no grace period will apply.  
4. Employees who abuse grace periods may be subject to disciplinary action, even if the time is being made up.  If you discover that you are consistently having trouble reporting at a particular time, you should talk with management  BEFORE getting into disciplinary trouble.  
5. Good reason and advance notice must be given for any non-emergency absence, or the absence will NOT be treated as excused.
6. Even if good reason (in the eyes of the employee) may have been given to request time off, PHK CPA retains sole discretion to decide whether or not to excuse the absence (unless approval of the absence is required by applicable state or federal law).  
7. Requests for time off may be denied based upon such factors as existing work loads; earlier leave requests by others in the group; and your own prior work history, attendance and disciplinary record.  In this Company, employees who rarely miss work are more likely to receive special consideration than employees who are often absent or late or employees who don't work very hard when they are here.
8. Failure to provide as much advance notice as possible of a proposed absence may result in denial of permission for the absence or insistence that the absence be postponed to a later date.  
9. Except for true emergency situations, non-scheduled absences are not acceptable and will result in the absence being treated as unexcused.
10. Any unexcused absence (whether for a foreseeable or emergency absence) is grounds for disciplinary action.  The degree of discipline to be imposed will depend on the prior work history of the employee; the promptness of the employee in providing notice (even if belated); the justification provided for the absence; and the attitude displayed by the employee in the situation (demonstration of defiance, insubordination, or lack of concern over compliance with company rules will be dealt with more severely than where the employee demonstrates sincere concern over the absence and has a concrete plan in place to prevent future absences).
11. The issue of whether the absence will be excused is different from the decision on whether the absence will be paid.  Unless the employee has available paid leave time which applies to the absence, or the time can be made up, the time missed will be treated as unpaid if the employee is non-exempt (if exempt, the employee only will be docked for absences of one day or more).
12. Once paid leave time of a particular type has been exhausted, any additional leave granted for the same reason normally will be unpaid.  Thus, if an employee has already used all available bereavement pay for the year, the employee may be granted permission to miss work to attend a funeral of a different relative - but the employee will not receive any paid leave for the time missed.
13. The employee must meet all conditions for the leave in order to be entitled to the leave.  If you falsify the reasons for a leave request, you can be fired immediately.
14. Employees will not be permitted to carry over any unused paid leave days.