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Faculty sabbaticals are a privilege at the ������ý����, which supports scholarly and creative work advancing the university’s mission. Eligible tenured faculty may receive full salary for one semester, or half salary for two semesters, subject to approval by the department chair, institute director, dean, provost, and—ultimately—the Board of Regents.��

Once a sabbatical is approved, expenses incurred during the sabbatical must nonetheless comply with CU System and campus policies and procedures to be reimbursable as a business expense. This includes, but is not limited to, travel and related costs.����

This article offers broad guidance on distinguishing business expenses from personal benefits, the importance of a strong sabbatical plan, and practical steps to facilitate successful reimbursements. More specific campus guidance focused on topics related to per diem and housing is under development.����

Business Expenses vs. Personal Benefits (Broadly per APS 4015 – Tests of Propriety) All expenses paid with university funds, whether direct payments or reimbursements, must satisfy the Tests of Propriety in APS 4015. For an expense to qualify as a proper business expense, the answer to every test must be “Yes”:��

• Is it for official university business?��

• Is it in the university’s best interests?��

• Is it the most effective and reasonable way to accomplish university business?��

• Is it in compliance with all applicable policies, laws, regulations, contracts/grants, and donor restrictions?��

• Is it within available resources and directly beneficial to the responsibility unit being charged?��

• Is it reasonable in quantity and quality?��

• Does it avoid any private gain or appearance of conflict of interest?��

For sabbatical-related costs, expenses must be ordinary and necessary to accomplish the specific academic objectives, work plan, and professional activities described in the faculty member’s approved sabbatical plan under APS 1024.��

Typical allowable business expenses include:��

• Travel and reasonable lodging tied directly to scholarly and creative work, collaboration, conferences, or other activities outlined in the approved plan.��

• Workshop or conference registration fees that support the sabbatical’s stated scholarly goals.��

• Research supplies, equipment, or materials (following standard procurement and capitalization rules).��

Expenses that primarily provide a personal benefit or fail any Test of Propriety are not reimbursable. Examples of non-reimbursable personal-benefit items include:��

• Family travel, meals, or lodging.��

• General personal living expenses (e.g., housing not directly linked to documented sabbatical activities).��

• Recreational side trips, vacations, or entertainment unrelated to the plan’s objectives.��

• Any costs that appear to confer private gain or exceed what is reasonable for the university’s needs.��

• Per diem payments.��

Important note: Approval of the sabbatical plan does not automatically approve associated expenses or the remuneration plan. All reimbursements must be allowable, properly substantiated, and reimbursement requests must be submitted in accordance with university procedures.����

The Sabbatical Plan: Essential for Demonstrating Business Purpose APS 1024 requires a detailed sabbatical plan that includes the academic objectives, work plan, anticipated activities and outcomes, and a remuneration and funding plan. The remuneration section, or Part 2 of the sabbatical application, must specifically address:��

• Source of funds��

• Identification of expenses to be reimbursed��

• The way reimbursement will occur��

This information is critical for compliance reviewers and approvers to evaluate whether later expense requests have a clear business purpose tied to the approved plan. If activities or expenses change substantially during the sabbatical (e.g., new locations, shifted research focus, or different costs), faculty must obtain timely written approval for amendments:��

• Changes to the academic work plan or objectives typically require approval up to the provost.��

• Changes to the sabbatical timeframe require additional provost-level approval.��

Maintaining an up-to-date plan (and any amendments) helps ensure expenses remain aligned with university business and minimizes reimbursement complications.��

How We Can Help: Ad Hoc Guidance on Future Sabbatical Expenses��

Faculty and department staff are encouraged to reach out for consultation. The Campus Controller’s Office is available to review proposed sabbatical expense budgets or sample reimbursement scenarios before the sabbatical plan is finalized and submitted for approval, or before the expenses are incurred. This service can confirm alignment with our expense policies and procedures, flag potential compliance obstacles early, and strengthen the remuneration section of a sabbatical plan.����

Contact the Campus Controller’s Office at fiscalcompliance@colorado.edu to schedule a review or consultation.��

Request to Departmental Financial Administrators (DFAs) and Approvers��

To improve processing efficiency, tracking, and audit readiness on the ������ý���� campus:��

• Include the approved sabbatical plan and any approved amendments as supporting documentation with every sabbatical-related expense reimbursement request in Concur.��

• Clearly label the Concur expense report in the report title or comments field as “Sabbatical Expense Reimbursement – [Faculty Name]” (or similar unique identifier).��

These steps allow approvers to verify business purpose against the documented plan and help the university maintain consistent records.��