This document proposes an attendance policy for a company. It discusses the importance of attendance and the costs of absenteeism, including lost productivity, overtime pay, temporary worker costs, and lower morale. It recommends establishing a formal written policy that clearly outlines allowable absences and consequences. The proposed policy defines excused and unexcused absences, requires employees to notify their supervisor of any absences, and provides guidelines for disciplinary actions after multiple unexcused absences within a 12-month period, with termination possible after the 9th absence.