An agency that has a general bar on teleworking when there are young children or other persons requiring care and supervision may choose to adjust its policies to allow, as a special exception, telework in those circumstances in the case of an emergency, such as the COVID-19 situation. Under such an exception policy, a teleworking employee would be expected to account for work and non-work hours during his or her tour of duty and take appropriate leave (paid or unpaid) to account for time spent away from normal work-related duties (e.g., to care for small children).