2002-09-16 CC WS Packet - Laserfiche WebLink

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Resolution No. 00-43 Page 25 supplies, student memberships, student health coverage, activity fees or costs, transportation to or from school, parking, or any other charges for which the employee became liable while attending school; h) All tuition and book reimbursement is subject to the availability of budgeted funds; i) No employee may receive in excess of $1,500 tuition/book reimbursement in any one calendar year. The City Council may waive this limitation in unusual circumstances where it is determined that there is a justifiable City need for an employee to take additional schooling; and j) Employees who receive tuition/book reimbursement, and who do not complete at least two (2) years of employment with the City after such reimbursement, will be required to repay the reimbursement on a pro-rated basis for the two (2) years. The pro-ration schedule for repayment will be as follows: Up to 6 months after course ends, full repayment 6 to 12 months after course ends, 75% repayment 12 to 18 months after course ends, 50% repayment 18 to 24 months after course ends, 25% repayment After 24 months---no repayment Educational Leave Time:. Where an employee is engaged in advanced education, the employee may request approval of his/her Department Head in order to use compensatory leave, or annual leave, time in order to attend a course given during the employee's regular working hours. 18.12 BUSINESS TRAVEL AND EXPENSES (NON-EDUCATIONAL) AND AUTOMOBILE FRINGE BENEFITS Miscellaneous Expenses: An employee shall be reimbursed for his/her actual out-of- pocket expenses expended for approved purchases on behalf of the City. Such expenses will be subject to the guidelines established in Section 16. Automobile Fn'nge Benefits: Department Heads issued cars are required to commute to and from work in the City vehicle. Other authorized use of city vehicles is defined as travel to and from city-related meetings, seminars, or other City functions. Income will be determined according to IRS guidelines, and will be considered taxable income and reported on the W-2 for any personal benefit, including commuting. Monthly allowances and per-mile allowances are considered taxable income and will be included on the W-2 form. It is the employee's responsibility to maintain records for any deductions from this income due to miles driven, gas purchased, or expenses incurred. Clearly marked police and fire vehicles are considered exempt under IRS guidelines and, therefore, will have no additional income for automobile fringe benefits derived from the use of City-owned vehicles. The City considers automobile fringe benefit income paid monthly, and must withhold state and federal income taxes from this income.