62 Employee Educational Reimbursement Program (EERP)

Policy Statement (Board Approval Date:  06.19.12)

Employee Educational Reimbursement Program: Murray State College is committed to the continuing education of faculty and staff. When faculty and staff are employed in positions that generally require a certain level of education and do not hold the credentials for the position attain the necessary credentials, Murray State College may assist in providing educational options. Procedure 1. Program Overview 2. Eligibility 3. Allowable Expenses 4. Application Process 5. Reimbursement Process 6. Tax Implication 7. Status & Duration of Employee Educational Reimbursement Program

Procedure

1. Program Overview

This program (EERP) supports employee development by providing partial or full reimbursement of the cost of courses that enable employees to improve performance in current jobs, prepare for career development, or meet requirements of degree programs related to current position or planned position advancement. The EERP has been developed to help MSC Employees maintain or improve the skills they need to perform their jobs. This program applies only to courses taken at other institutions for college credit and is completely separate from the MSC Employee Tuition Program (50% off of tuition). The goal of the program is to reimburse eligible employees for tuition, fees, and book expenses not covered by any other source of educational assistance.

• Eligible employees may request EERP support for courses that fulfill undergraduate or graduate degree requirements at a fully accredited college, university, career techs, or institute, special skills school, or adult education school when the employee is admitted to the degree program. Employee Educational Reimbursement Program (EERP) 2016 Murray State College Page 2
• Amount – Eligible employees will be reimbursed up to the allowable amount. Reimbursements shall not exceed amounts set through the budgetary process, requested by the CFO, and approved by the President. • Release Time – An eligible employee may be granted a maximum of four hours per week of release time, with pay, for approved undergraduate or graduate course(s). Approval of time off must be approved through the appropriate supervisor/administrative chain before such release time may be taken.

2. ELIGIBILITY

To be eligible for the program, an employee must meet all of the following criteria:

• Be permanent, benefits-eligible, full-time employee.
• Receive no financial assistance from other sources that would duplicate program assistance (scholarships, grants, and departmental funds may augment but not duplicate program assistance).
• Have completed one year of full-time service at Murray State College before course begins or is employed in a critical needs area.

3. ALLOWABLE EXPENSES

• The current maximum reimbursement is determined each fiscal year based on available funding.
• Costs of tuition, fees, and textbooks are allowable for reimbursement up to a maximum determined for each fiscal year.
• The maximum per employee per semester is not to exceed $1000.
• The maximum per employee per calendar year is not to exceed $3000.

4. EERP APPLICATION PROCESS

MSC Human Resources and the College CFO are responsible for the administration of this program. Employees are to use the following steps when applying for the tuition reimbursement benefit:

1. Review – An employee planning a development activity should discuss development and performance objectives with his/her supervisor before registering for the course or program. Decisions regarding applicability of training and issues regarding release time should be made at this time. The employee and the supervisor should review career development plans before registration.
2. EERP Degree Plan of Study – At this time, a supervisor may request that a Degree Plan of Study be completed. The document can be obtained by access MSC Forms on Commons or by contacting the Human Resources office.
3. EERP Application – The application may be obtained by accessing MSC Forms on Commons or by contacting the Human Resources office.
   1. Employees need to complete the section on the application regarding tuition cost and how this course is related to their present job.
   2. A description of the course to be taken and associated document detailing tuition expenses and associated course costs must be attached to the application. The most acceptable attachment is the institution’s brochure or catalogue.
4. Required Supervisory Signature – Employees are required to obtain a supervisor’s signature on all applications. The signature is to certify that an employee is in fact eligible for the program and to ensure the supervisor is aware of the employee’s educational plans. In addition, a supervisor’s signature is required when release time/time off with pay is requested. a. Important Note: A supervisor’s signature does not imply EERP application approval.
5. Required Area VP Signature – All applications must signed by the area’s Vice President.
6. Required VP for Business Affairs/CFO Signature – All applications must be signed by the college CFO.
7. Submission Instructions – Completed applications for the program must be submitted to the Vice President of Business Affairs Office at least fifteen (15) days before enrolling or making a financial commitment to an educational institution. Once the application is approved, the employee making the request will be notified.

5. REIMBURSEMENT PROCESS

Employee Educational Reimbursement Program (EERP) 2016 Murray State College Page 4 Requests for reimbursement will be processed and returned to the employee within a reasonable processing time. After processing is complete, reimbursement will forwarded and paid through MSC Accounts Payable.

For reimbursement, the employee must complete the following:

1. Submit a current copy of EERP Employee Degree Plan previously signed and approved by supervisor (MSC Forms on Commons)
2. Submit a current copy of approved EERP Application previously signed and approved by necessary parties (MSC Forms on Commons)
3. Complete EERP Request for Reimbursement (MSC Forms on Commons)
4. Provide a copy of cancelled check or other verification proving payment has been made for the education expenses.
5. Proof of Satisfactory Course Completion

• Timing of Reimbursement –The program will reimburse the employee for allowable expenses upon receipt of proof of payment and satisfactory course completion.
• Employee Obligation – When the college reimburses an employee for education costs, the employee assumes an obligation to complete the coursework in a satisfactory manner. An employee who does not complete College-reimbursed coursework must repay the College the total amount of the reimbursement.
• Evidence of Satisfactory Completion – Employees utilizing funds for education expenses through the program must provide evidence of satisfactory completion as soon as possible – but no later than four weeks after the course has been completed. Evidence of satisfactory completion must be provided to the supervisor for inclusion in the reimbursement process. Such evidence may be a copy of the transcript from the institution or provider of the course. If that is not possible, written confirmation of course completion from the instructor or institution will be accepted. For academic courses, a grade C or better, or pass grade in a pass/fail course is required.
• Length of Service – To qualify for reimbursement through EERP, the employee must work in a full-time capacity at MSC through the end of semester for which they are requesting reimbursement.

6. TAX IMPLICATIONS

EERP is intended to provide benefits that are, to the extent possible, excluded from taxation under federal and state laws. Accordingly, this procedure constitutes a separate written plan for the exclusive benefit of employees under section 127 of the Internal Revenue Code and its regulations, to provide such employees with educational assistance.

7. PRIORITY LIST

MSC will utilize a priority list for employees to receive tuition reimbursement as follows:

1. Full-time employee seeking graduate credit hours to meet credentialing needs to teach courses in critical need courses and programs.
2.  Full-time employee completing Master’s degree in area of responsibility to meet credentialing needs in subject areas with shortage of qualified applicants.
3. Full-time employee seeking additional certifications or licenses that are required in order to perform duties.
4. Full-time employee with Master’s degree seeking additional credit hours in area of secondary responsibility to meet credentialing needs.
5. Full-time employee seeking advanced degree to perform job duties in individual’s current position.
6. Full-time employee seeking degree or advancement degree not associated with credentialing or required certifications or licenses.