| Grants and Contracts: Sabbatical
leave costs
40. Sabbatical leave costs. Costs of leave of absence by employees
for performance of graduate work or sabbatical study, travel,
or research are allowable provided the institution has a uniform
policy on sabbatical leave for persons engaged in instruction
and persons engaged in research. Such costs will be allocated
on an equitable basis among all related activities of the institution.
Where sabbatical leave is included in fringe benefits for which
a cost is determined for assessment as a direct charge, the aggregate
amount of such assessments applicable to all work of the institution
during the base period must be reasonable in relation to the
institution's actual experience under its sabbatical leave policy.
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