TUITION REIMBURSEMENT POLICY (REDLINED) 06-27-2018.PDF

MARICOPA COUNTY INTERNAL POLICY
Policy Number: HR2430
Policy Title:
062-2717-20168
TUITION REIMBURSEMENT Current Adoption Date:
Current Implementation Date:
062-2717-2018
C-31-11-016-6-
Board Agenda Number:
Approved by: 032
BOARD OF SUPERVISORS
Original Adoption Date: 06-19-2006
I. PURPOSE
To equip employees to pursue new opportunities within the Countyassist the employees of Maricopa County
and Maricopa County Special Districts in continuing their education, help make employees more productive,
enhance productivity and employee job performance, equip employees to pursue new opportunities within
County government, promote Maricopa County’s long -term employee retention objectives, and to help attract
qualified candidates.
II. AUTHORITY
This Policy is authorized by the Board of Supervisors pursuant to A.R.S.§11-251.
II.III. APPLICATION
This policy applies to all Maricopa County elected offices and appointed departments as well as the Flood Control
District, the Library District, and the Stadium District.This policy is authorized and approved by the Maricopa
County Board of Supervisors. The Board of Supervisors reserves the right to modify this policy and any
modifications will apply to all eligible employees.
III.IV. DEFINITIONS
A. Appointing Authority: An elected official, the single administrative or executive head of a
department/special district, or the designated representative authorized to act in this capacity.
B. Approved Degree Program: An undergraduate or master’s degree program approved by the County’s
Human Resources Department that either relates to the employee’s current job/career or an entirely new
trade or career as long as the new trade or career is one that the County currently employs, subject to any
exclusions or conditions listed in this Policy.
C. Full-Time Employee: For the purposes of this Ppolicy, one who works 80 hours or more per pay period.
D. Special District: Flood Control District of Maricopa County, Maricopa County Library District, and
Maricopa County Stadium District.
IV.V. POLICY
The revisions to this Ppolicy are applicable to all reimbursement applications submitted after July 1July 17,
20138. No arrangement between the employee and a County supervisor or manager, an educational
institution, or a third-party lender/processor, shall supersede any of the provisions contained in this Policy.
A. Limitation of Funds
1. Calendar Year Maximum Reimbursement per Employee: $5,250. The dollar limit is based on the
calendar year in which the funds are actually paid to the employee.

Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
2. County Tuition Reimbursement Funds: Each fiscal year the Board of Supervisors must approve the
general funds available for this programEffective July 1 of each fiscal year, the amount of General
Funds available for this program will be set by the Board of Supervisors. Funds will be reimbursed on
a first-come, first-reimbursed basis until they are exhausted for that fiscal year.
1. Departments Funded Tuition Reimbursements: Departments may fund their own tuition
reimbursement programs within their operating budgets under these same guidelines.
2.
3. Central tuition reimbursement funds are limited each fiscal year. Employees will be reimbursed on a
first-come, first-reimbursed basis. When tuition reimbursement funds are exhausted for that fiscal
year, no further tuition reimbursements will be made for that fiscal year. Departmental funds will be
managed by the department.
4. An employee shall not be reimbursed more than $5,250 dollars during any calendar year. The dollar
limit is based on the calendar year in which the funds are actually paid to the employee.
5.3. Grant and special revenue funded departments are encouraged to useseek grant and special revenue
funds as their first source of tuition reimbursement funding. When this funding is exhausted,
reimbursement may be paid from the general fund’s tuition reimbursement budget if funds are
available as outlined herein.
4. Other Tuition Assistance: Employees can only seek reimbursement for funds which they have
personally paid or must personally repay and must report all forms of tuition assistance. Employees
receiving tuition assistance from other funding source(s) (e.g., such as scholarships, grants, refunds,
tuition waivers, discounts or other tuition reimbursement programs) are eligible for reimbursement
only for the portion of qualified expenses that exceed the amount of other assistance received from
those other sources. Proceeds from sStudent loans are not considered as coming from “other funding
sources” as the employee must repay those amounts.
6.5. Number of Degrees (Life-time Maximum): Employees may only seek reimbursement for one
bachelor’s degree and one master’s degree. Employees must obtain Human Resources’ approval
prior to changing from one degree program to another to ensure compliance with the number of
degrees life-time maximum.
B. Employee Eligibility
1. Prior to submission of degree or class approval, eEmployees must be in a non-temporary,, full-time
status, and have completed at least six (6) months of continuous employment in a non-temporary
status prior to submission of degree or class for approval. Full-time contract employees must have
completed twelve consecutive months with the County prior to submission of degree or class for
approval.
1.2. In addition, all eEmployees must have be meeting performance expectationsreceived at least a
“meets” standards or equivalent on their most recent performance evaluation within the last 12
months.
2. To receive General Fund reimbursements, employees must work in a department receiving General
Fund appropriations. Employees of departments that do not receive General Fund appropriations or
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Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
that receive a mixture of General Fund appropriations and grant funding, may also be eligible for
General Fund reimbursements if the department can justify, through written explanation to the Office
of Management and Budget, that its current expenditure budget cannot support internally-funded
tuition reimbursements.
3.
4.3. Employees on protected Family Medical Leave Act (FMLA) or Uniformed Services Employment and
Reemployment Rights Act (USERRA) leave are eligible for reimbursement. Employees who are not
on state or federal protected leave and are in an unpaid status at the time of their application
submission, approval, orand final reimbursement are not eligible.
C. Class Eligibility
1. Classes must be offered through a public or private college, university, community college, or technical
school that is accredited by the US Department of Education, the Council for Higher Education North
Central Association of Colleges and Schools or another official accrediting body in the United States.
2. Classes must be taken for credit unless otherwise allowed in this policy and: fall into one of the
following categories:
a. Have a direct relationship to the maintenance or improvement of skills required by the employee’s
in his or her present job; or
b. Be nNecessary for the completion of an Approved Degree Program.
c.
d.b. Classes must be taken for credit unless otherwise allowed in this policy.
Classes Ineligible for Reimbursement:
Ineligible classes include, but are not limited to, the following:
1. Seminars, workshops, professional certifications/licensures, continuing education units to maintain
certifications or licensures, and conferences for licensed professionals. However, with approval
ofDepartments may the Appointing Authority, these classes may be pay id for these out of
theirdepartments’ appropriated budgets.
2. Seminars and classes taken for Continuing Education Units (CEU’s) to maintain or obtain job-required
certifications and/or licensure. However, with approval of the Appointing Authority, these classes may
be paid for out of departments’ appropriated budgets.
3.2. Study abroad courses or classes attended outside of the State of Arizona. However, oOnline courses,
regardless of where offered, are eligible if they meet all eligibility criteria are from an accredited public
or private college, university, community college, or technical school as required by Section IV.C.1.
4.3. All doctoral degree and Ph.D. classesourses and programs (including but not limited to the following:
law, medicine, veterinary medicine, dentistry, pharmacology, chiropractic, etc.); including those
required for master’s and other degrees.
5.
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Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
Law
Medicine (including Osteopathy and Naturopathy)
Dentistry
Veterinary Medicine
Pharmacology
ChiropracticClass
D. Reimbursements
The costs of tuition and related fees for classes meeting the criteria listed in this Policy are reimbursable
as outlined below. Only No other fees, costs, charges, andor expenses specifically mentioned herein will
be reimbursed unless specifically stated herein.
1. Costs Eligible for Reimbursement
a. Maricopa County Community College District (MCCCD)
Up to 100% of tuition, required books (excludes recommended books), laboratory fees,
registrationenrollment processing fees, and other related class fees for classes where a grade of
“A”, “B”, “C” or “Pass” is obtained.
b. Non-MCCCD
Tuition (does not include books or any fees) for approved undergraduate or master’s degree level
classes as follows:
100% - A
Up to 80% - B or Pass
60% - C
Plus (+) or minus (-) grades will be reimbursed based on letter grade alone.
c. Credit-by-Examination Tests
Up to 100% for tests that assess the mastery of college-level material acquired through general
academic instruction, independent study or extracurricular work and training and are used to
obtain college admittance or college credit (College Level Examination Program (CLEP), Dantes
Subject Standardized Tests (DSSTs), Proficiency Examination Program (ACT-PEP), Graduate
Management Admissions Test (GMAT), etc.). Tests must be for the purpose of obtaining college
admittance or college credit.
d. Out-of-state/County Tuition
TEmployees may only receive tuition reimbursements are only paid atfor in-state and in-county
tuition rates. It is the employees’ responsibility to monitor and report their residency status to the
respective educational institutions.
2. Ineligible Costs
a. Classes whereWhen a grade of “D”, “F”, “Fail”, “Incomplete”, or “Withdraw”, or Pass/No Credit is
received.
b. Classes taken a second time for a higher grade if the class was previously taken and the employee
received a C or higher.
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Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
b.c. Fees to third party lender/processors.
c.d. Costs associated with "audited" classes.
d.e. Costs incurred by employees that fail to comply with the requirements of this Ppolicy.
E. Eligible Job Related Certification/Registration and Recertification Reimbursements
1. Certification/Registration must be related to the employee’s current position and be value added as
determined by the department.
a. Upon successfully obtaining a certification/registration or recertification, employees are eligible for
100% of their examination fees, and recertification fees; excludes membership fees, continuing
education units, and certification preparation classes and materials.
2. Limitations:
a. Annual Maximum: $2,000
a.b. Maximum Number of Certifications/Registrations (Lifetime): 1 (unlimited recertification for the
same certification/registration)
c. Does not include licenses that are paid for by the department.
2.
F. Tax Consequences
This Policy is designed as a non-taxable working condition fringe benefit and is excluded from the
employee’s gross income for federal and state income and payroll tax purposes, e.g., Social Security and
Medicare taxes. Non-taxable fringe benefit limits are established by the IRS for each calendar year. It is
the responsibility of the employee to track calendar year Tuition Reimbursement benefits received
(referred to by the IRS as “Educational Assistance”). All tax liabilities for amounts reimbursementsd
exceeding calendar year limits, as set by the IRS, are the sole responsibility of the employee.
G. Separations and Repayments
One of the primary reasons for this program is to promote employee retention. Therefore, an employees
who voluntarily separateterminates from County employment must repay all sums theyhe/she received
for reimbursement under this policy during the last 12 months prior to theirhis/her termination. Terms of
repayment will be worked out with County Human Resources prior to the employee’s last day of
employmentThe amount eligible by law will be deducted from employees’ final pay checks. Employees
should reach out to Human Resources to determine the terms of their repayment.
V.VI. PROCEDURES
A. Application Requirements
Failure toEmployees must complete the required applications and submit all required paperwork to Human
Resources by the deadlines set herein. Failure to do so will result in the denial request forof the tuition
reimbursement request being denied.
1. Approved Application for Approval of a Degree Program
Degree approval must be obtained separate from class approvals.
Degree approval must be obtained separate from class approvals.
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Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
a. A one-time degree program approval by Human Resources is required must be approved by
Human Resources prior to receiving reimbursements for classes related to an Approvedthat
dDegree pProgram. An approved application for a specific class taken as a part of a degree
program does not constitute approval of the degree program. This is a one-time requirement for
each degree program.
b. An approved application for a specific class taken as a part of a degree program does not
constitute approval of the degree program.
c.
d. Final approval from County Human Resources is required before the degree program is
considered “approved”.
2. Individual Class Reimbursement
An application forEach individual class, including those for an Approved Degree Program, approval
must be submittedapproved toby Human Resources for each class, including classes taken as a part
of an Approved Degree Program.
a. An application for class approval must be submitted no earlier than 960 calendar days before and
no later than fourteenseven calendar days after the class start date of each class.
b. Final approval from County Human Resources is required before the class is considered
“approved”.
c.b. Tuition reimbursement documents (i.e., itemized school account documentsregister showing
tuition charges, proof of payment and type, a zero balance due, academic year financial aid
awards information, official term schedule, and Official Grade Reports/Unofficial Transcriptoriginal
grade reports) must be submitted within 60 calendar days following the last date of the class. An
electronic grade report is preferred. If grade and receipt are not turned in to Human Resources
within these deadlines, the class will not be reimbursed.
c. Proof of payment must show tuition charges, the funding sources, and that the tuition for the class
has been paid in full. No reimbursements will be made until payments are paid in fullIf the receipt
shows a balance due, the County will not reimburse the employee until payment is made in full
and only if the payment is made within the applicable timeline.
d. An employee taking a self-paced learning class must choose a beginning and end date for the
class that meets the criteria of this policy.
3. Job Related Certification/Registration and Recertification Reimbursements
a. An application for approval must be submitted no earlier than 60 calendar days before and no
later than fourteen calendar days after the actual examination or recertification date.
b. Certification/Registration and recertification documents (i.e., documents showing certification or
recertification charges, date, proof of payment and type, and a zero balance due) must be
submitted within 60 calendar days following the examination or recertification date.
d.c. Proof of payment must show certification/registration or recertification charges, funding sources,
and that the fees have been paid in full. No reimbursements will be made until payments are paid
in full and only if the payment is made within the applicable timeline.
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Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
B. Employee Responsibilities
1. Complete/provideSubmit all required paperworkapplications and documentation within deadlines.
2. Take classes and complete homework during non-work-scheduled hours or during periods of
approved personal leave. Work schedules will not be reduced for employees to participate in this
program.
3. Monitor the amount of reimbursements received in the calendar year and not request more than the
$5,250 calendar year cap.
4. Repay any amount received in error or in excess of the cap amount established by this Policy.
5. Any employee who attempts to obtain Tuition Reimbursement in a manner inconsistent with this
Ppolicy may be prohibited from participation in the program and may be subject to discipline.
C. The County Manager or designee may approve exceptions to this policy that are consistent with the intent
of the policy.
D. County Human Resources Responsibilities
1. Develop and maintain the program’s degree and class application forms.
2. Process requests and provide final approval on degree programs, classes, and
reimbursements. No supervisor or manager has authority to approve degree programs,
classes, or reimbursements.
3. Distribute central tuition reimbursement funds on a first-come, first-served basis.
Applications, forms, and additional resources can be found on Human Resources’ Tuition
Reimbursement website.
Revision History
Version Revision Description of Revision
Date
1 19 Jun 2006 Initial version
2 22 Jun 2011 Expanded eligibility criteria (C-31-11-016-6-00)
Expanded approved degree programs, eliminated supervisor approval, added a repayment
3 17 Jul 2013
clause, and eliminated payment for non-MCCC fees (C-31-11-016-6-01)
Minor revisions to align with changes to the Employee Merit System Rules (C-31-16-016-6-
4 09 Dec 2015
00)
Minor revisions to align with changes to the Employee Merit System Rules; December 2015
5 27 Feb 2016
version was not the correct version of the policy. (C-31-11-016-6-02)
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Policy Number: HR2430
Policy Title:
TUITION REIMBURSEMENT 062-2727-
Current Adoption Date:
20168
Simplified the language, limited the number of degrees to 1 bachelors and 1 masters,
6 27 Jun 2018
modified the tax language, and added job related certification clause. (C-31-11-016-6-03)
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