I.  Policy The purpose of a delayed opening is to allow employees to report safely in a reasonable time period without penalty to salary or vacation time which would otherwise need to be taken.   Leave is not charged for time lost because of official delayed openings or emergency closings nor is extra compensation provided for work during such periods.   When there is an official announcement of delayed opening due to inclement weather, or an emergency closing, the lost time should be appropriately recorded.   Supervisors are encouraged to be liberal in approving annual leave for time not authorized for an inclement weather or other emergency closing.   Employees who are on annual or sick leave or leave without pay are not affected by time lost because of a delayed opening or an emergency closing. In this case, employees should report time under the appropriate leave category, i.e., vacation, absence without pay or sick leave, and may not deduct hours authorized for delayed opening.   Employees designated as essential employees are expected to comply with departmental operational procedures.