(a) A tuition reimbursement program is established for full-time City employees who:
(1) Are employed by the City both one year prior to the beginning of the course for which tuition reimbursement is requested and at the time the final request for reimbursement is made.
(2) Have been subject to no disciplinary probation, demotion or suspension within the 90 days prior to the beginning date of the course for which tuition reimbursement is requested.
(b) The City offers tuition reimbursement for:
(1) Courses offered through a degree-granting institution that is accredited by the Higher Learning Commission of the North Central Association of Colleges and Schools or an equivalent regional accreditor, as recognized by the United States Department of Education and the Council on Higher Education Accreditation.
(2) No more than two courses in progress at any given time.
(3) Courses that will maintain or improve job related skills, and are related to an employee's current position or potential career path within the City of Carmel. The employee's director shall initially determine whether an employee is eligible for tuition reimbursement and whether a particular course is job-related, subject to final approval by the Director of Human Resources. Even if a particular course is required for a job-related major, the course itself may not be job-related (i.e., may not eligible for reimbursement).
(c) The City will not provide reimbursement for courses that:
(1) Offer no academic subject matter (e.g., courses whose purpose is to help students prepare for an exam); or
(2) Are provided by an intermediary institution that does not grant degrees; or
(3) Enable students to receive credit for life experience without providing subject matter content or requiring a competency-based assessment; or
(4) Are audited; or
(5) Will be paid or reimbursed by any other source, including, but not limited to, scholarships, grants or tuition assistance programs offered by other civilian or military employers.
(d) Terms of tuition reimbursement are as follows:
(1) The employee must submit a separate application form for each course for which reimbursement is requested, which application must be approved by the City before the course commences.
(2) Tuition reimbursement will be made after the course is completed and a grade received.
(3) Reimbursement amounts shall be:
a) Eighty percent of the eligible cost of the course for a final grade no lower than "B-";
b) Fifty percent of the eligible cost of the course for a final grade of no higher than a "C+" and no lower than "C-" or "Pass" in a Pass/Fail course;
c) No reimbursement for a final grade lower than "C-" or a "Fail", regardless of circumstances;
d) No reimbursement for an Incomplete (until the coursework is complete) or for a Withdrawal, regardless of circumstances,
(4) Tuition reimbursement applies only to course tuition, books, distance education fees and content-specific fees (e.g., lab fees, program fees, technology fees, fees for required supplies and materials, etc.).
(5) Enrollment and admission fees, orientation fees, campus fees, student activity fees, library fees, parking fees, student health fees, student union fees, athletic fees, graduation fees and other fees not directly related to a particular course do not qualify for reimbursement.
(6) Combined tuition reimbursement payments for courses ending in any given year shall not exceed $6,500 per employee.
(e) The following additional guidelines will apply to eligible schools that charge a flat rate for all courses taken during a specified term.
(1) The City will not make reimbursement until the end of the term, regardless of when a specific course is completed.
(2) An employee is expected to take the minimum number of hours specified by the school for the term, including both reimbursable courses and non-job-related courses that are not eligible for reimbursement. If the employee takes fewer than the minimum number of hours, reimbursement calculations will nonetheless be based on the minimum. If the employee takes the minimum number of hours or more, reimbursement calculations will be based on actual hours.
(3) The employee must submit documentation of enrollment and completion for all courses taken during the term, regardless of whether they are reimbursable.
(f) Other program requirements include:
(1) No provision of the program authorizes an employee to enroll in a course that meets or that will require travel time during the employee's regular scheduled work hours. Employees are expected to schedule courses that meet outside of work hours.
(2) Any employee who is reimbursed for tuition under this policy is expected to remain with the City as a full-time employee for a minimum of one year after final reimbursement is made. To the extent permitted by law, an employee who fails to do so shall be required to refund the money paid by the City for each course completed less than a year before full-time employment terminates. The repayment requirement will be waived if the employee is unable to work for health reasons or if the City terminates employment for reasons unrelated to performance.
(3) The employee is responsible for paying all taxes due on tuition reimbursement benefits. Any reimbursement in excess of the maximum amount established by federal law ($5,250 as of 2019) shall be reported on the employee's W-2 form as taxable income.
(`91 Code, § 2-59) (Ord. D-1434-99, 10-4-99; Ord. D-1599- 02, 10-7-02; Ord. D-1751-05, 6-6- 05; Ord. D-1838-06, As Amended, 12-18-06; Ord. D-1900-08, 8-4-08; Ord. D-1975-09, 12-7-09; Ord. D- 2067-11, 11-7-11; Ord. D-2204-15, 3-16-15; Ord. D-2478-19, 9-16-19)