employee handbook - cybergolfcdn.cybergolf.com/images/850/bcra-employee-handb… · web viewfor...

BCRA Employee Handbook September 2010

Employee Handbook


TABLE OF CONTENTS

INTRODUCTION

About the Revenue AuthorityWelcome

SECTION I: EMPLOYMENT

Equal Employment OpportunityEmployee ClassificationsEmployment At WillResignationWork HoursAbsence & AttendanceAutomatic ResignationAdjustment PeriodTime Keeping SystemPay Periods & Pay DaysCorrective ActionJob Posting & Transfer PolicyWork Assignments

SECTION II: WORKPLACE POLICIES

HarassmentWorkplace ViolenceDrug Free WorkplaceWorkplace SafetyInclement WeatherEmployment of RelativesCustomer Service StandardsAddress Changes & Other Status Changes

SECTION III: EMPLOYEE CONDUCT

Standards of ConductPersonal AppearancePolitical ActivitiesElectronic Communication & EquipmentCell Phone UsageCompany VehiclesLiquor Control Policy

SECTION IV: COMPENSATION

Compensation


OvertimePerformance EvaluationMerit IncreasePay ReviewsDiscretionary Bonus PoolOut of Title CompensationMileage

SECTION V: LEAVE

Time OffHolidaysVacationSick LeaveFMLA (Family & Medical Leave Act)Leave of AbsenceBereavement LeaveMilitary LeavePetit Jury or Witness Duty

SECTION VI: BENEFITS

Employee Retirement System (Pension Plan)Deferred Compensation (Plan 457)Health/Dental/Vision InsuranceHealthcare Policy for RetireesInitial COBRA NoticeHIPAA Privacy NoticeGroup Life InsuranceFlexible Spending AccountsEmployee Assistance ProgramTuition ReimbursementPGA Professional Golf Management ReimbursementMileageGolf Benefits

APPENDIX

Employee Handbook Receipts


History and Business of The Baltimore County Revenue Authority

The Baltimore County Revenue Authority was created by an act of the Maryland General Assembly in 1955 for the purpose of constructing, financing and operating projects devoted to public use. Currently, the Revenue Authority consists of three major businesses: a parking business, a golf business and operation of the ice rink and indoor sports facilities at the Reisterstown Sportsplex. In the last 20 years, projects have included parking facilities, an expansion of the Towson Library, a district court facility for the State of Maryland, three new public golf courses and construction of an indoor sports facility.

The Revenue Authority is governed by a Board of Directors consisting of five members appointed by the County Executive with the advice and consent of the County Council. Board members are appointed for five-year terms and receive no salary for their service. The Board of Directors selects a Chief Executive to whom it delegates responsibility for the day-to-day administration of the Revenue Authority and its personnel policies. The direct administration of policy and the supervision of staff are the responsibility of the Chief Executive.

The Revenue Authority employs approximately 80 regular Full Time and Part Time employees year round and an additional 250 seasonal/temporary employees during the golf season.

The Revenue Authority’s projects are, by law, required to be self-supporting. The Revenue Authority’s projects are paid for solely by the revenue produced by the Revenue Authority facilities—not with tax dollars.

The Revenue Authority currently operates:

Golf Facilities:Diamond Ridge and The Woodlands Golf Courses in WoodlawnRocky Point Golf Course in EssexFox Hollow Golf Course & Training Facility in TimoniumGreystone Golf Course in White Hall

Parking Facilities:Washington Avenue Parking Garage – Towson, MDBaltimore Avenue Parking Facility – Towson, MDTolbert Parking Facility – Towson, MDLibrary Parking Facility – Towson, MDPublic metered street and lot parking in various Baltimore Co. locations

Reisterstown Sportsplex – Reisterstown, MD

District Court #8 – Chesapeake Avenue, Towson, MD


Welcome to the Baltimore County Revenue Authority

The goal of the Baltimore County Revenue Authority (“Revenue Authority”) is to attract, develop, motivate and retain highly competent employees to achieve the objectives of the Revenue Authority. We are pleased to have you join our team.

This handbook has been provided to acquaint you with some of the basic policies, guidelines and responsibilities that you will need to know as you continue your employment with the Revenue Authority.

We regularly review all employment policies, rules and benefits. As needed, we will revise them and adopt new ones, as we believe changing business needs require. We will do our best to keep you updated as changes are implemented. If at any time you have questions or concerns with which we can help, please feel free to contact your supervisor or the Director of Human Resources.

In reading the Handbook, please remember:

The Handbook is only a brief summary of some of the more important Revenue Authority policies. Consequently, the Handbook is not all-inclusive.

The Revenue Authority retains the sole right in its business judgment to modify, suspend, interpret, or cancel in whole or in part at any time and with or without any notice of changes to published or unpublished personnel policies or practices.

The contents of this Handbook do not constitute an expressed or implied contract of employment. The contents of this Handbook do not constitute terms and conditions of any expressed or implied contract of employment.

Only the Chief Executive, with the approval of the Board of Directors, has the authority to enter into any agreement or contract of employment for any specified duration. Such employment agreement or contract will only be valid and binding upon the Revenue Authority when the agreement is expressly set forth in a written document and signed by the employee and the Chief Executive.

Maryland is an “At-Will” employment state. You have the right to end your work relationship with the Revenue Authority, with or without advance notice or cause, and the Revenue Authority has an identical right. Each party will strive to give adequate notice.

This Handbook replaces and supersedes any edition of the Handbook published or distributed prior to this date.

BCRA Employee Handbook May 2010

SECTION I: EMPLOYMENT

EQUAL EMPLOYMENT OPPORTUNITY

The Revenue Authority provides equal opportunity to all employees on the basis of individual qualifications without regard to race, sex, religion, color, age, national origin, disability, marital or veteran status or other legally protected basis.

It is our policy to recruit, hire and promote individuals, as well as administer any and all personnel actions without regard to race, sex, religion, color, age, national origin, disability, marital or veteran status or other legally protected basis. Any violation of this policy should be brought to the attention of the Director of Human Resources.

EMPLOYEE CLASSIFICATIONS

The Revenue Authority may, at times, utilize multiple types of employee classifications. Listed below are the most commonly used classifications.

Full Time Regular Employees

Individuals who are regularly scheduled to work a minimum of 40 hours per week, 2080 hours annually. Full Time employees are eligible to participate in employee benefit plans in accordance with the provisions of each plan.

Part Time Regular Employees

Individuals who are scheduled to work less than 40 hours per week and/or less than 2080 hours annually and may or may not be regularly scheduled. Part Time employees are eligible to participate in the Baltimore County Employee Retirement System (Pension Plan), but are not eligible to participate in other employee benefit programs.

Seasonal and/or Temporary Employees

Individuals hired by the Revenue Authority to work for a specific and limited period of time and/or on an irregular, as-needed basis, regardless of the number of hours worked per week, but less than 1800 hours annually. Seasonal/Temporary employees are not eligible to participate in employee benefits programs.

Apprentice

Individuals hired by the Revenue Authority to work specifically in the Golf Division as an Assistant PGA Golf Professional-In-Training. These individuals must have been admitted into the formal PGA Golf Professional Training Program prior to being classified as an Apprentice by the Revenue Authority. Apprentice employees may or may not be regularly scheduled, but work less than 2000 hours per year. Apprentice employees are entitled to receive tuition and expense reimbursement as outlined in the PGA Professional Golf Management (PGM) Tuition Reimbursement Policy. Apprentice employees are not eligible to participate in any other employee benefit programs.

Exempt and Non-Exempt Employees

Employees are classified into exempt and non-exempt categories in compliance with federal and state wage and hour laws.


Exempt employees are generally those in management, supervisory and/or professional positions. Exempt employees are paid a regular salary and are not eligible for overtime pay.

Non-Exempt employees are generally those employees paid by the hour and are eligible for overtime pay for hours worked in excess of 40 in a workweek.

EMPLOYMENT-AT-WILL

Employment with the Revenue Authority is voluntarily entered into and employees are free to resign at any time. Similarly, the Revenue Authority is free to conclude an employment relationship any time it believes it is in the organization’s best interest to do so, with or without notice or reason.

While the Revenue Authority hopes that its relationship with each of its employees will be a long and mutually beneficial one, nothing in the handbook creates an expressed or implied contract of employment. Our relationship is one of voluntary employment that is terminable by either the Revenue Authority or an employee at will. Any statements contained in this handbook, employment applications, memoranda or other materials provided to employees in connection with their employment, shall not modify this employment-at-will policy. Likewise, completion of a six-month adjustment period shall not change an employee’s status as an at-will employee.

Additionally, no Revenue Authority representative, other than the Chief Executive as authorized by the Board of Directors, is authorized to modify this policy for any employee or make any representations to employees or applicants concerning the terms or conditions of employment with the Revenue Authority which are inconsistent with Revenue Authority policies.

RESIGNATION

While we hope that you find your work rewarding, we realize that personal circumstances sometimes result in a job change. If you are unhappy in your current position or decide to leave for any reason, please talk it over with your supervisor or Human Resources. There may be important factors not considered that might influence your decision. Should you decide to resign, please submit a letter of resignation. We encourage you to provide at least two weeks notice to your supervisor so that your final paycheck including payout for earned unused leave time can be accurate, proper adjustments to work schedules can be made and uniforms, keys, usernames, passwords and equipment can be returned prior to your departure. Used but unearned leave time must be repaid.

WORK HOURS

The employee’s immediate supervisor is responsible for the preparation, supervision and approval of work schedules for all of his/her employees. Employees may work varying “flexible schedules” at the discretion of the immediate supervisor after consultation with the Director of Human Resources and with approval from the Chief Executive. All schedules will be in compliance with applicable laws.

ABSENCE AND ATTENDANCE

Good attendance is extremely important. It is essential that employees notify their supervisor as soon as possible on a day when they must be absent or late. Excessive absenteeism, tardiness or failure to provide notification of absences may be grounds for disciplinary action.


To request time off, non-exempt employees must submit a “Request for Absence” form to their immediate supervisor. Non-exempt staff should request leave time in one hour increments, but may use leave time in one-quarter hour increments in order to correct any electronic timesheet issues relating to actual in/out time punches. Exempt staff should provide proper notice of use of leave time to their supervisor. Exempt staff must use leave time in full day increments.

AUTOMATIC RESIGNATION

An employee who is absent for two (2) consecutive working days without notifying his/her supervisor (“no call – no show”) will be considered as an automatic resignation without good cause or valid circumstance. This termination of employment will be classified as “job abandonment.”

ADJUSTMENT PERIOD

The Revenue Authority has a six-month adjustment period for all of our new employees for the purpose of evaluating performance. Attendance is critical for training and assimilating into your new position. At the end of six months, a performance evaluation will be conducted.

Subject to the approval of the Director of Human Resources, the Revenue Authority may grant one extension of the adjustment period. An extension may be requested for the following reasons:

Illness, injury, leave or other interruptions of service have reduced the time available to the supervisor to form an accurate opinion of the employee’s performance.The duties and requirements of the job are such that a longer adjustment period is needed to properly evaluate the new employee.

Vacation leave will accrue during the adjustment period, however, employees still in the adjustment period will not be considered to have earned any paid vacation time. Sick, Holiday and Floating Holiday leave will accrue during the adjustment period and may be used with authorization from your supervisor.

Managers may authorize the use of accrued vacation time prior to the completion of the adjustment period only after consultation with the Director of Human Resources. If the employee leaves the Revenue Authority for any reason prior to the completion of the six-month adjustment period, any used but unearned time must be paid back. No accrued time will be paid out to the employee.

TIME KEEPING SYSTEM

The Revenue Authority currently uses an electronic time keeping system. Each work site has a designated time clock for employees to “punch in” at the beginning of and “punch out” at the end of their shift. The record of time worked that is maintained electronically is an important legal record. Employees are responsible for the accuracy of their worked time records as indicated by their punch times. Repeated “missed punches” may result in disciplinary action. Any employee found to be falsifying his or her time record or that of another employee, including punching in or out for another employee, may also be subject to disciplinary action.

PAY PERIODS and PAY DAYS


The pay period consists of two weeks running from Monday through Sunday. Paychecks will be issued every other Friday and cover the time worked through the previous Sunday.

CORRECTIVE ACTION

The goal of the Revenue Authority is to utilize progressive disciplinary procedures with regard to employee performance. However, depending on the nature and/or frequency of the offense, discipline may involve a verbal warning or counseling, written warning, suspension or dismissal in that order, in any sequence, or no sequence including immediate dismissal, as deemed appropriate by the Director of Human Resources. The final decision to suspend or dismiss employees for unacceptable conduct shall be at the discretion of the Chief Executive or his designee.

This policy in no way modifies the at-will nature of the employment relationship.

JOB POSTING / TRANSFER POLICY

The Revenue Authority encourages the growth and development of our employees. The Revenue Authority may post vacant positions internally from time to time. Due to the sensitivity or skill level required of some positions, certain exceptions may be made. The Revenue Authority reserves the right to select which openings will be posted.

Employees who are interested in applying for another position within the Revenue Authority should contact the hiring supervisor and/or Human Resources.

To be eligible to apply for transfer into another Authority position, an employee:

Must have been in his/her current position for at least six months.Must be in good standing in his/her current position.Final determination will be made based on the best interest of the organization.

Upon receiving indication from the employee that he/she desires a transfer, the prospective supervisor and the Director of Human Resources will examine the employee’s qualifications, skills and abilities in light of the position’s requirements. Internal applicants may be interviewed along with external applicants to determine the most qualified candidate. If the employee is chosen for the position, an appropriate notice or transition period will be worked out between the current supervisor and the new supervisor.

WORK ASSIGNMENTS

The management of the Revenue Authority reserves the right to direct the workforce as necessary for the benefit of the business unit(s) involved. The Revenue Authority may modify or redirect members of the workforce with regard to size of the workforce, work location, work assignment, promotion, demotion, suspension or termination of employment, hours of employment and/or working conditions and modification of the employee handbook.

Employees are required to accept changes in assignment. Any employee who believes he/she must refuse an assignment should report the reasons for refusal to the Director of Human Resources Manager or the Chief Executive.


SECTION II: WORKPLACE POLICIES

HARASSMENT

It is the Revenue Authority’s policy to treat all employees with dignity and respect and to provide a work environment free from harassment. No employee should be subjected to harassment by another employee, manager, customer or visitor and all employees should be aware of what harassment is, both sexual and non-sexual, and what steps to take if harassment occurs.

Harassment in General

Harassment can be defined as offensive conduct based on an individual’s race, national origin, color, religion, age, disability, gender (including pregnancy), marital status, sexual orientation, veteran status or any legally protected basis. The behavior constitutes harassment when it unreasonably disrupts or interferes with a person’s work performance or creates an intimidating, hostile or offensive work environment.

Harassing conduct includes, but is not limited to: epithets, slurs or negative stereotyping; threatening, intimidating or hostile acts, denigrating jokes; and written or graphic materials that denigrate or show hostility or aversion toward an individual or group that is placed on the employer’s premises or circulated in the workplace.

Sexual Harassment

All of our employees have the right to a workplace free from sexual harassment and the Revenue Authority does not and will not tolerate sexual harassment in any manner. Sexual harassment is defined as unwelcome sexual advances, requests for sexual favors and other conduct of a sexual nature where:

Submission to such conduct is made a term or condition of an individual’s employment, either explicitly or implicitly,Submission to or rejection of such conduct is used as the basis for decisions affecting an individual’s employment, orSuch conduct unreasonably interferes with an individual’s work performance or has the effect of creating an intimidating, hostile or offensive working environment.

Sexual harassment may include a range of subtle and not-so-subtle behaviors and may involve individuals of the same or different gender. These behaviors may include, but are not limited to: unwanted and unwelcome sexual advances or requests for sexual favors; sexual jokes and innuendo; verbal abuse of a sexual nature; leering, whistling or touching; insulting or obscene comments or gestures; display in the workplace of sexually suggestive objects or pictures; and other physical, verbal or visual conduct of a sexual nature.

In no uncertain terms, harassment is a form of employee misconduct. An employee engaging in harassment will be subject to disciplinary action up to and including termination and can be held personally liable for damages.

Complaint Procedure

The Revenue Authority encourages individuals who believe they are being subjected to harassment to address the issue, regardless of the alleged offender’s identity or job title


within the Revenue Authority. To protect employees’ rights, the following procedure should be followed to facilitate the investigation and resolution of claims of harassment:

If possible, the employee affected should politely but firmly advise the offender that his or her behavior is unwelcome and request that it stop immediately. The individual may not realize that his or her behavior is offensive and often this action alone will end the unwelcome advances or behavior. It is not necessary for an employee to speak directly to the offender if he or she feels uncomfortable or believes that negative employment consequences may result.If for any reason an employee does not wish to address the offender directly, or if such action does not end the offensive conduct, the employee should notify his or her immediate supervisor, his or her supervisor’s supervisor, or the Director of Human Resources.

Claims of harassment will be investigated promptly and confidentiality will be maintained throughout the process to the extent consistent with adequate investigation and appropriate corrective action. Retaliation against any employee who opposes harassment, files a complaint, testifies or participates in an investigation of a claim of harassment is prohibited and will be subject to disciplinary action. Acts of retaliation should be reported immediately.

While it is not the purpose of this policy to regulate an employee’s personal morality, we consider harassment or retaliation to be an act of misconduct and subject to disciplinary action, up to and including termination of employment. Likewise, intentionally false complaints of harassment or retaliation may be the subject of appropriate disciplinary action.

WORKPLACE VIOLENCE

The Revenue Authority is committed to maintaining a work environment that is safe and free of all forms of violence and strictly prohibits employees from making threats or engaging in violent acts. Employees who engage in threatening or violent conduct will be subject to disciplinary action, up to and including termination and may be reported to law enforcement authorities.

The Revenue Authority does not tolerate any type of workplace violence committed by or against our employees, customers or contractors. The following list of behaviors, while not all-inclusive, provides examples of behavior that is prohibited:

Causing physical injury to another personMaking threatening remarksAggressive behavior that creates a reasonable fear of injury or harm to another personPossession of a weapon while on Authority property or while conducting Revenue Authority businessIntentionally damaging Revenue Authority property or the property of another employee, customer or contractor

Reporting Procedure

All employees have an obligation to report conduct in the workplace that they reasonably believe to be suspicious or threatening. Concerns and issues should be reported immediately to an immediate supervisor and the Director of Human Resources.

We do not expect employees to be skilled at identifying potentially dangerous behaviors, but rather to exercise good judgment and be aware of potentially threatening behaviors. The


following list of warning signs is not all-inclusive, but is meant to serve as an example of behaviors that should be reported:

Making threatening remarksObsession with weapons or bringing them into the workplaceDisplaying obvious signs of extreme stress, resentment, hostility or angerSudden or significant deterioration of work performanceDisplaying irrational or inappropriate behavior

Reports can be made anonymously and all reported incidents will be taken seriously and investigated. Confidentiality will be maintained to the extent possible while providing thorough and adequate investigation.

Any employee determined to have committed violent acts will be subject to disciplinary action, up to and including termination, as well as arrest and prosecution as applicable. The Revenue Authority reserves the right to remove any person from its premises if that person’s behavior is perceived to threaten the safety of our employees, contractors or customers. Any person removed from or directed to leave the premises shall remain off the premises pending the outcome of the Revenue Authority’s investigation. The Revenue Authority may also require an employee to participate in the Employee Assistance Program as a condition of continued employment and may request a “fitness for duty” certification from a licensed health care professional before allowing the employee to return to work.

Any employee who may be personally experiencing violent thoughts or behaviors or be the recipient of abusive behavior is encouraged to utilize the confidential Employee Assistance Program. The EAP program is currently administered by ComPsych (toll free – 1-877-595-5283) and is available 24 hours a day, seven days a week.

DRUG-FREE WORKPLACE

The Revenue Authority is committed to protecting the safety, health and well being of all employees, customers and other individuals in our workplace. We recognize that alcohol abuse and drug use pose a significant threat to our goals. We have a drug-free workplace policy in place that balances our respect for individuals with the need to maintain an alcohol and drug-free environment.

Prohibited Behavior

It is a violation of our drug-free workplace policy to use, possess, sell, trade, and/or offer for sale alcohol, illegal drugs or intoxicants. Possession, use or distribution of prescription drugs inconsistent with the prescribing physician’s written orders, as indicated on the prescription label, also constitutes a violation of the policy.

This policy applies to activities both on and off premises during work hours, as well as on Revenue Authority, customer or vendor property during non-work hours. Furthermore, due to the nature of drug and alcohol testing and the inability to isolate the exact time and place of usage in the preceding 90 day period which results in a positive drug screen, employees who use drugs and/or alcohol off premises during non-work hours will be subject to consequences as well.

Prescription and over-the-counter drugs are not prohibited when taken in standard dosage and/or according to a physician's prescription. Any employee taking prescribed or over-the-counter medications will be responsible for consulting the prescribing physician and/or


pharmacist to ascertain whether the medication may interfere with safe performance of his/her job. If the use of a medication could compromise the safety of the employee, fellow employees or the public, it is the employee's responsibility to use appropriate personnel procedures (e.g., call out, use leave, request change of duty, notify supervisor) to avoid unsafe workplace practices. Appropriate disciplinary action will be taken if job performance deterioration and/or other accidents occur.

Searches

Entering Revenue Authority property constitutes consent to searches and inspections. If an individual is suspected of violating the drug-free workplace policy, he or she may be asked to submit to a search or inspection at any time. Searches can be conducted of items including, but not limited to, pockets, clothing, lockers, wallets, purses, briefcases and lunchboxes, golf bags, desks and work stations and vehicles and equipment.

Drug Testing

To ensure the accuracy and fairness of our testing program, all testing will be conducted by a certified outside vendor.

Each employee, as a condition of employment, will be required to participate in:

Pre-employment Testing

Random Drug Testing

Post-accident Testing

Reasonable Suspicion Testing

Possible Follow-up Testing

Testing for the presence of alcohol will be conducted by analysis of breath.

Testing for the presence of the metabolites of drugs will be conducted by the analysis of urine.

Consequences

An employee will be subject to the same consequences of a positive test result if he/she refuses the screening or the test, adulterates or dilutes the specimen, substitutes the specimen with that from another person or sends an imposter, will not sign the required forms or refuses to cooperate in the testing process in such a way that prevents completion of the test.

Pre-employment:In the case of applicants, if pre-employment testing results in positive drug test results, the offer of employment will be withdrawn.

For Random Drug Test Results:Any employee who tests positive for drugs or alcohol will be immediately removed from duty. The Management team will confer to determine the next course of disciplinary action,


up to and including termination. The employee may be required to enter and successfully complete rehabilitation and submit to random follow-up testing at the Revenue Authority’s discretion, as a condition of continued employment. Rehabilitation will be coordinated through the EAP. If the employee does not enroll and actively participate in the recommended treatment program in a timely manner or complete their recommended rehabilitation program, they will be subject to immediate discharge from employment.

Employees who test positive, but can provide written documentation of voluntary enrollment and active participation in a specific drug and/or alcohol treatment program in the 90 days prior to the date of the failed drug test, may be offered the opportunity to return to work on a conditional basis.

An employee who tests positive for drugs or alcohol during or after completion of a required rehabilitation program will be subject to immediate termination.

An employee who tests positive for drugs or alcohol for the second time on a Random or Follow-Up Drug Test will be subject to immediate termination.

For Reasonable Suspicion or Post Accident Drug Test Results:The Revenue Authority will enforce a Zero Tolerance Policy with regard to employees who test positive for drugs and/or alcohol as the result of testing for Reasonable Suspicion or Post Accident. Employees testing positive for drug and/or alcohol use will be terminated for cause.

Nothing in this policy prohibits the employee from being disciplined or discharged for other violations and/or performance problems.

Questions regarding the BCRA’s Drug-Free Workplace Policy should be addressed to the Director of Human Resources.

For confidential assistance in dealing with your own or a family member’s drug or alcohol problem, please contact the EAP. Our EAP is administered through ComPsych and they can be reached at 1-877-595-5283, 24 hours a day, and 7 days a week. Our Company ID is “Baltimore.”

WORKPLACE SAFETY

The Revenue Authority’s goal is to provide a safe working environment for our employees. Employees will be instructed by their supervisor on proper safety procedures as they relate to their job duties and/or location. It is requested that you bring any safety hazards to the attention of your manager or Human Resources. The Revenue Authority will make every reasonable effort to protect our employees from injury. In addition, the Revenue Authority expects that employees will help minimize safety hazards by keeping their work areas clean and orderly.

If you are injured while at work, please notify your supervisor immediately. A First Report of Injury Form should be promptly completed and a call should be placed to our insurer.

A delay in reporting any workplace injuries may adversely affect your ability to collect workers compensation benefits.

INCLEMENT WEATHER POLICY


The Revenue Authority is concerned for its employees’ safety during adverse weather conditions, as well as ensuring that our facilities are maintained and open to the public. The following sections summarize our policies relating to adverse weather conditions.

Hazardous Driving Conditions

If an employee is absent from work, arrives late, or leaves early due to hazardous driving conditions (e.g., fog, ice, or snow), the employee must request authorization for their absence under the vacation or floating holiday policy. Under these conditions there will be no change in regular business operations.

Severe Weather Emergency / Liberal Leave / Closure

After (or in anticipation of) an unusually heavy snowfall, severe drifting, icy conditions, flooding, high winds or when any of the foregoing is certain and imminent, the Chief Executive may declare a "snow emergency" or “severe weather emergency” and elect to enact a “Liberal Leave” policy or close BCRA operations in advance of or in anticipation of Baltimore County Government’s declaration of Liberal Leave or closure. Following the Chief Executives decision, or in the absence of communication of such decision, the following will hold true:If Baltimore County declares Liberal Leave, The Revenue Authority will grant Liberal Leave to non-essential personnel. Essential personnel are expected to report for work.If Baltimore County is closed and essential personnel should report, The Revenue Authority will be closed and essential personnel should report for work.If the weather or conditions are so severe that Baltimore County closes all operations to ALL personnel (essential and non-essential), The Revenue Authority will be closed and NO personnel should report for work.

Liberal Leave means that non-essential personnel must use accrued leave time to cover the time missed from work.

Closure means that non-essential personnel who were scheduled to work on the closed day will be paid regular pay for the hours they were scheduled to work. No leave time will be charged. However, employees already scheduled for time off (vacation, floating holiday or sick leave) will still be charged for the scheduled leave time requested.

If an employee is absent from work, arrives late, or leaves early during a snow or severe weather emergency (not classified as Liberal Leave or Closure), the employee must request authorization for their absence under the vacation or floating holiday policy.

Essential Personnel

Certain staff members must still provide those services that are defined as “essential” to the operation of the Revenue Authority.

Services defined as "essential" may vary with the type and degree of severe weather. Staff providing such services will be briefed regarding their obligations to report to work or to remain at work during severe weather conditions.

The Director of Parking will determine essential personnel for Parking Operations, including Parking Cashier Staffing.


The Director of Golf Course Maintenance will be responsible for determining essential staff for clearing parking lots, sidewalks, etc. within 24 hours of the weather event. Pro Shop Operations may open for regular business hours as soon as the parking lots and access ways are clear. The Director of Golf will determine essential staff, based on conditions. All scheduled golf course employees should contact their supervisor to determine whether or not they are required to report for duty.

The following employees may be considered essential:

Parking and Golf Course Maintenance StaffDC8 Maintenance StaffParking Meter StaffSecurity OfficersParking Cashiers

Hourly employees, designated as Essential Personnel, will be paid at their regular rate on days designated as Liberal Leave and will be paid at the rate of time and one half for hours worked on days designated as Closed for business.

Essential Personnel who do not report for work may be subject to discipline.

Non-Essential Personnel

It is our intent to grant permission to as many employees as possible to leave work early or remain at home if employees are concerned about the weather conditions. Exceptions to regular reporting hours may be granted by department supervisors for reasonable tardiness caused by driving conditions, without charging leave time. As much as possible, employees are expected to exercise reasonable judgment with regard to their individual job responsibilities and pertinent deadlines, in making the determination of whether or not to come to work. All staff members unable to report to work are strongly encouraged to contact and inform their supervisor as soon as possible.

Non-essential personnel who report to work on a day designated as Liberal Leave will be paid at their regular rate.

In the event of Closure, non-essential personnel who report to work may be subject to discipline.

Early Dismissal

In the event of a decision by the Chief Executive or his designee to authorize early dismissal of non-essential staff, all staff leaving work at or after the time of dismissal will be paid for their full shift. All staff with approval to leave work before the time of early dismissal must use vacation or floating holiday time for the remainder of their entire shift, not just until the early dismissal time.

EMPLOYMENT OF RELATIVES

Immediate relatives of employees are not to be employed in any position within the same unit of the Revenue Authority. Immediate relatives include mother, father, sister, brother,


spouse or domestic partner, daughter or son. The following list represents the separate units of the Revenue Authority:

Parking Division and District CourtDiamond Ridge & The Woodlands Golf CoursesRocky Point Golf CourseFox Hollow Golf Course & Training FacilityGreystone Golf CourseReisterstown Sportsplex

Certain exceptions may be granted for non-transaction related positions at the discretion of the Director of Human Resources or the Chief Executive.

Seasonal/temporary employees may work at the same unit so long as an employee’s supervisor (including a staff member acting in a supervisory role in the absence of a member of management) is not an immediate relative and neither employee may hold a cash handling position (such as cashier or food and beverage attendant).

The Director of Human Resources or the Chief Executive must directly approve any exceptions to this policy prior to the offer of employment.

CUSTOMER SERVICE STANDARDS

The first responsibility of every employee is to offer courteous, prompt and efficient service to the public. To accomplish this, every employee must maintain the cooperative attitude necessary for successful teamwork.

Business-like conduct is expected at all times. This should be kept in mind in all dealings with the public and in work areas where the public may observe your conduct with others.

ADDRESS CHANGES & OTHER PERSONAL STATUS CHANGES

Address and telephone number changes can be emailed to [email protected] or submitted in writing to any member of Human Resources in the Towson office.

Changes in marital status or the addition or loss of dependants may necessitate changes to your tax withholdings and/or your benefits enrollments. Modifications to your health, dental or vision coverage can only be made within 30 days of a family status change event (birth or adoption of child, marriage, divorce, etc.) or during the annual open enrollment period, usually effective September 1st of each year.

Necessary tax & benefits forms can be found online or obtained by contacting Human Resources directly.

mailto:[email protected]


SECTION III: EMPLOYEE CONDUCT

STANDARDS OF CONDUCT

The Revenue Authority expects all of its employees to meet company standards for work performance, punctuality, attendance and personal conduct at all times.

When an employee fails to conform to proper standards, he/she will be subject to corrective action.

PERSONAL APPEARANCE

All employees are expected to be neat, well groomed and suitably dressed for work.

If the employee fails to comply with the Revenue Authority’s standard of dress, he/she will be sent home to change with no wages earned for time missed from work.

While some employees have more direct personal contact with customers and the public, all employees should be mindful of the standard of professionalism that the Revenue Authority strives to achieve in manner, grooming and professional business attire.

A Business-Casual appearance will be acceptable for all Towson office personnel. Dress slacks, chinos, collared shirts, turtlenecks and sweaters are acceptable attire for men. An equivalent standard of attire also including dresses, blouses, sweaters, skirts, slacks, cropped pants and dress shoes appropriate for the individual’s work environment will be acceptable for women. Jeans, in good condition, may be worn on Fridays in the Towson Office. Of course a shirt and tie or business suit is always acceptable and such efforts to present an exemplary appearance are appreciated.

Items never considered acceptable include gardening shoes (e.g. Crocs), flip-flops, shorts, sweatshirts, athletic type t-shirts, open-back tops or dresses (e.g. tank tops, halter tops, tube tops), leggings, mini-skirts/skorts (more than 3 inches above the knee) and excessively worn, tight or revealing clothing. This is not an all-inclusive list. Please exercise your best judgment. If you are unsure about what is appropriate for your department or position, please consult with your supervisor or Human Resources.

In unusual instances where office staff is required to perform manual labor such as moving and/or cleaning office or storage areas, more casual clothing may be acceptable for that occasion.

Uniformed Employee Attire

Employees who are furnished uniforms and/or safety equipment by the Revenue Authority are expected to wear them at all times on the job and maintain them in a clean, presentable manner.

Tattoos, Piercings and other Matters of Personal Grooming

The acceptability of visible body adornments, visible body markings, facial hair, hair color and hair length may not be the same for all positions within the Revenue Authority. Acceptable standards will be judged on a case-by-case basis by each supervisor. The employee may appeal the supervisor’s decision to the Director of Human Resources. The decision of the Director of Human Resources regarding the acceptability of the employee’s appearance will be final.


POLITICAL ACTIVITIES

Employees may not participate in any political activities in the workplace and/or during their scheduled work hours. This would include the wearing or display of campaign buttons, posters, bumper stickers, etc. inside the workplace.

ELECTRONIC COMMUNICATIONS AND EQUIPMENT

The Revenue Authority maintains computer, voice-mail and e-mail systems in order to assist in the conduct of business within the Revenue Authority. These systems, including the equipment and the data created, received, accessed and/or stored on the systems, are and remain at all times the property of the Revenue Authority. Additionally, all passwords must be made known to the Revenue Authority upon request.

Usage should be limited to the conduct of business of the Revenue Authority and must be used in full compliance with all licensing regulations. Usage of the systems must not include content that may be considered offensive or disruptive to any employee, customer or to the conduct of the Revenue Authority’s business.

These systems may be monitored to ensure proper use and employees should have no expectation of privacy with regard to these systems. Violations of this policy may result in disciplinary action up to and including termination.

CELL PHONE USAGE

At the discretion of the Chief Executive or his/her designee, certain employees may be provided with a cell phone for business purposes. Employees who abuse this privilege may be subject to disciplinary action.

The following applies whether using either a company provided or personal cell phone while operating a motor vehicle (whether it be a personal or a company vehicle) in the course of business:Employees should not use cell phones while driving (with the exception of those utilizing hands-free equipment). It is our expectation that the employee pull off of the road or to some other safe location to use their cell phone. In accordance with Maryland law, texting while driving is strictly prohibited.

Employees who endanger themselves or others by utilizing their cell phone while driving may be subject to disciplinary action.

COMPANY VEHICLES

The Revenue Authority owns several vehicles for the sole purpose of conducting Revenue Authority business. Under no circumstances are these vehicles to be used for anything other than Revenue Authority business. An employee who uses a Revenue Authority vehicle for personal use or personal business will be subject to disciplinary action up to and including termination.

The use of a seat belt is required at all times.

Employees are required to inform their supervisor immediately of any restrictions placed on their driver’s license or if their driver’s license is suspended or revoked. Driving any licensed vehicle of the Revenue Authority or driving any vehicle on Revenue Authority time with a suspended or revoked license is grounds for immediate termination. The Revenue


Authority may obtain a driving record for employees who are authorized to drive company vehicles.

LIQUOR CONTROL POLICY

Greystone Social Club, LLC and The Woodlands Social Club, LLC have been granted liquor licenses primarily for the benefit of our golfing patrons and their guests.

Employees may not:

Be served beer, wine or alcohol at Greystone or Diamond Ridge & The Woodlands before, during or after a scheduled shift; i.e. during any trip to the course that includes any period of time working for the Revenue Authority.Be served while wearing a Greystone, Diamond Ridge, The Woodlands or any other Revenue Authority uniform. Receive any discount or complimentary drinks.

Employees of Greystone, Diamond Ridge & The Woodlands or the Revenue Authority may only be served alcoholic beverages when they pay full price for the beverage and are at Greystone or Diamond Ridge & The Woodlands in the sole capacity as a golfer or social guest.


SECTION IV: COMPENSATION

As an employer, the Revenue Authority believes that it is in the best interest of both the organization and our employees to fairly compensate our work force for the value of the work provided. It is our intention to use a compensation system that will determine the current market value of a position based on the skills, knowledge and behaviors required of a fully competent incumbent. The system used will be objective and non-discriminatory in theory, application and practice.

Criteria

The compensation system will price positions to market by using local, national and industry specific survey data.

The market data will include national surveys such as those performed by the Bureau of Labor & Statistics, compilations of multiple surveys such as those provided by the Economic Research Institute and industry specific surveys (IPI, PGA, GCSAA, and NGF) and will address significant market differences due to geographical location.

The system will evaluate external equity: The relative marketplace job worth of every Revenue Authority job directly comparable to similar jobs in other organizations; factored for general economic variances and adjusted to reflect the local economic marketplace.

The system will evaluate internal equity: The relative worth of each job within the Revenue Authority when comparing the required level of job competencies, formal training and experience, responsibility and accountability of one job to another, and arranging all jobs in a formal job grading structure and/or pay-bands.

The compensation system must be flexible enough to ensure that the Revenue Authority is able to recruit and retain a highly qualified work force, while providing the structure necessary to effectively manage the overall compensation program.

The Chief Executive is responsible and accountable to the Board of Directors. In that capacity he/she is charged with ensuring that the Revenue Authority is staffed with highly qualified, fully competent employees and that all programs are administered within appropriate guidelines and within the approved budget.

The Chief Executive shall ensure that salary ranges are updated, that all individual jobs are market priced at least once every two years, and that pay equity adjustments are administered in a fair and equitable manner.

The Director of Human Resources is charged with the responsibility of obtaining and analyzing appropriate market wage data, devising suitable pay ranges and/or pay bands, updating salary ranges and ensuring that the total compensation program is managed for consistency and equity.

OVERTIME

Overtime is paid to non-exempt employees for hours worked in excess of 40 per workweek in accordance with federal and state wage and hour laws. Non-exempt employees who work


in excess of 40 hours per week will be paid overtime at a rate of 1.5 times their regular hourly rate. Vacation, Floating Holiday and Sick leave do not count toward hours worked in the calculation for overtime. Overtime must be authorized by the employee’s supervisor.

PERFORMANCE EVALUATIONS

The Performance Evaluation process provides a means for discussing, planning, and reviewing the performance of each employee. Regular Performance Evaluations:

Help employees clearly define and understand their responsibilities, provide criteria by which their performance will be evaluated, and suggest ways in which they can improve performance.Identify employees with potential for advancement within the organization.Help managers distribute and achieve departmental goals.Provide a fair basis for awarding compensation based on merit.

Performance Evaluation Schedule

Performance Evaluations are conducted upon the completion of a new employee’s six month adjustment period, and for all regular Full Time and Part Time employees on an annual cycle. The period of evaluation for annual Performance Evaluations will be January 1st to December 31st.

Supervisor Responsibility

Supervisors are responsible for completing the Performance Evaluation Worksheet and any supporting materials, forwarding completed Worksheets to the Director of Human Resources, obtaining authorization from the Director of Human Resources to proceed with the Employee Performance Evaluation Employee meeting, and submitting the signed final worksheet to Human Resources. Only the forms and spreadsheets provided by Human Resources will be used and the completed evaluation will be retained in the employee’s personnel file.

The Performance Evaluation will be discussed and signed both by the employee and the supervisor to ensure that all strengths, areas for improvement and job goals for the next review period are clearly communicated.

MERIT INCREASES

Wage increases, corresponding to individual annual Performance Evaluation scores, may be granted based on the average wage increase budgeted for and recommended by the Chief Executive with the approval of the Board of Directors.

A Performance Evaluation may not always result in a wage increase. Merit increases are not guaranteed and are based upon the Revenue Authority’s financial performance.

Supervisors may not discuss any proposed score or wage increase with the employee until all approvals are obtained.


Final Authority

The Chief Executive, with authorization from the Board of Directors, has the authority to change, modify or approve exceptions to this policy at any time with or without notice.

PAY REVIEWS

Supervisors should discuss facts warranting pay review with the Director of Human Resources. If appropriate, the Director of Human Resources will review related job duties and market pay data, and make a recommendation to the Chief Executive. Requests for salary changes not corresponding to the annual employee Performance Evaluation process must be approved by the Chief Executive.

DISCRETIONARY BONUS POOL

At the discretion of the Board of Directors and the Chief Executive, regular Full Time Revenue Authority employees may be eligible to receive a bonus if the Revenue Authority exceeds its financial objectives at the conclusion of the fiscal year.

The Bonus Pool has been designed to create a self-funding award program that will provide employees with a monetary reward in the event that the Revenue Authority exceeds budgeted financial objectives. The Bonus Pool will be equal to 50 percent of the dollars in excess of the budgeted financial objectives. The maximum dollar value of the Bonus Pool will be equal to 10 percent of the annual wages of employees who are eligible to participate in the Bonus Pool.

The Bonus Pool program is open to all regular Full Time employees who meet the following employment criteria for the applicable program year:Must be employed as of July 1;Must have received a satisfactory evaluation;Has not been subject to any disciplinary action within 90 days preceding the issue date of a bonus award.Note: Should an employee’s status change from Part Time to Full Time, their total length of employment during the calendar year will be used to determine their eligibility to participate in the Bonus Pool program.

Individual Bonus Pool awards will be calculated based on the percent of the employee’s wages/all eligible wages.

For example, if the total of all eligible wages is $1,500,000 and the employee’s wage is $47,500, then the employee’s individual wage represents 3.1667% of all wages and the employee would be eligible to receive a Bonus Pool award equal to 3.1667% of his/her annual wage.

Any applicable bonus pool award distributions will occur after the completion of the annual audit and subsequent approval by the Board of Directors.

Bonus Pool program status updates will be posted at least quarterly.

OUT OF TITLE COMPENSATION

If a manager is expected to be absent, or a supervisory or leadership role is expected to be vacant for a prolonged period of time (more than 45 calendar days, but less than six


months), a lower level employee may be asked to assume the duties of the vacated position. This temporary assignment will require increased duties and greater responsibility. The employee will be designated as “Acting” or “Interim” for anticipated assignment durations of more than 45 days, but less than 180 days.

The employee who has assumed the increase in responsibility may receive monetary compensation above their existing rate of pay for the duration of the increased duties and responsibilities. In general, if the employee’s current rate of compensation is below the minimum for the pay range of the interim position, the employee’s rate will be increased to that pay range minimum for the duration of the assignment. However, if the employee’s current rate of pay already falls within the pay range for the interim position, the employee will receive a 5% pay increase for the duration of the assignment. The exact amount of the monetary compensation, and the term/duration of the compensation will be determined by the Chief Executive.

It is the intent of this policy to fairly compensate an individual for a temporary increase in duties and responsibilities, while plans are made to either reinstate the original employee holding that title or promote or hire another individual to assume the higher level position. When possible, the staff member temporarily assuming the duties and responsibilities of the higher level position may be considered a candidate for promotion to fill the position permanently.

The employee temporarily assuming the increased responsibilities will continue to be eligible for any merit pay increase or bonus distribution granted during that time. Bonus amounts awarded will be determined based on the actual wages earned during the period covered by the bonus. Merit pay increases will be based on the actual wages earned during the covered evaluation period. However, the total dollar increase in compensation as part of a merit pay increase will be retained, should the employee be returned to their original lower level duties and corresponding pay scale.

MILEAGE

In the event it is necessary for an employee to use his/her own vehicle for Revenue Authority business, he/she may request compensation for all miles to/from the worksite to the business destination. Subject to approval by the Chief Executive, mileage will be paid at the current rate set by the IRS.


SECTION V: TIME OFF

HOLIDAYS

All Regular Full Time employees are eligible for paid holidays. A Holiday or Floating Holiday is not considered “earned” until the calendar date of the actual holiday. New employees will receive a prorated number of holidays based on their actual start date.

There will be 13 paid holidays per year. For exact holidays granted, please consult the Revenue Authority Holiday Schedule issued to all employees for the particular year in question. Holiday leave time must be used in the year in which it was earned and may not be carried over.

Holiday hours used on a holiday during which the individual’s work site is closed for business will count toward the accumulation of overtime. Floating Holiday hours (Holiday hours taken at the employee’s discretion) will not count toward the accumulation of overtime.

To request Floating Holiday leave, non-exempt employees must submit a Request for Absence Form for their supervisor’s approval. Exempt staff should provide proper notice of use of leave time to their supervisor. Requests for five (5) working days or more should be requested at least two weeks prior to the start date of the leave. While every effort will be made to grant requested leave, employee leave schedules must not conflict with business operations.

The following list is representative of the holidays ordinarily granted from year to year.

New Year’s Day#Martin Luther King Day *#Presidents’ Day *#Maryland Day *Good Friday *Memorial DayIndependence DayLabor DayColumbus Day *Veterans Day *Thanksgiving DayDay After Thanksgiving +Christmas

Floating Holidays – Office and facilities will be open for business. Employees are required to work unless time off has been requested and approved by their supervisor prior to the holiday. Full Time employees who work on the holiday will receive eight “Floating Holiday” hours to take at another time.+ The Towson Office will be closed. All other Parking facilities and operations and Golf Facilities will be open for business. Full Time Cashiers, Security Officers and Parking Maintenance workers and Golf employees will still be scheduled to work and will receive eight “Floating Holiday hours to take at another time.# Golf Off-Season Holidays – Golf facilities will be open for business with minimal staff. Hourly employees are required to take the day off unless they are scheduled to work by their supervisor. Full Time employees who work on the holiday will receive eight “Floating Holiday” hours to take at another time.


Earned & unused floating holiday time will be paid out upon termination.

Used but unearned Holiday Leave must be repaid upon termination.

VACATION

Below is a chart of the accrual schedule for vacation time for Regular Full Time employees*:

0 – 5 Years of Service 1 day (8 hours) per month Total of 12 days per year6 – 10 Years of Service 1 ¼ days (10 hours) per

monthTotal of 15 days per year

11 – 15 Years of Service 1 ⅔ days (13 ⅓ hrs) per month

Total of 20 days per year

16 + Years of Service 2.08 days (16 ⅔ hrs) per month

Total of 25 days per year

An alternate vacation accrual schedule applies to Executive Staff.

All vacation leave is considered “earned” as of the 15th of the month. New employees must be actively employed on or before the 15th of the month to accrue vacation leave for that month. Employees who terminate employment prior to the 15th of the month will not earn vacation for that month. An employee on an unpaid Leave of Absence does not earn vacation leave.

Granted holidays will not be counted as vacation days if they fall within an employee’s scheduled vacation.

Vacation hours will not count toward the accumulation of overtime in a workweek.

To request vacation leave, non-exempt employees must submit a Request for Absence Form for their supervisor’s approval. Exempt staff should provide proper notice of use of leave time to their supervisor. Requests for five (5) working days or more should be requested at least two weeks prior to the start date of the vacation leave. While every effort will be made to grant requested leave, employee vacation schedules must not conflict with business operations.

Employees in good standing with a minimum of one year of service may be advanced their anticipated annual vacation leave for the year on January 1st. However, if an employee resigns or is terminated and has used unearned vacation time, the amount of time used in excess of earned time will be deducted from the final paycheck.

Earned but unused time may be carried over into the following year, provided the total carry-over amount as of December 31st does not exceed the following limits *:

0 – 5 Years of Service 24 days (192 hours) Carry Over Maximum6 – 10 Years of Service 30 days (240 hours) Carry Over Maximum11 – 15 Years of Service 40 days (320 hours) Carry Over Maximum16 + Years of Service 50 days (400 hours) Carry Over MaximumAn alternate vacation carry-over schedule applies to Executive Staff.

Earned & unused vacation time will be paid out upon termination.

Used but unearned vacation time must be repaid upon termination.

SICK LEAVE


All Regular Full Time employees earn 1-¼ sick days (10 hours) per month for a total of 15 days per year. Employees must be actively employed on or before the 15th of the month to earn sick leave for that month. Employees who terminate employment prior to the 15th of the month will not earn sick leave for that month. An employee on an unpaid Leave of Absence does not earn sick leave. There is no maximum carry-over amount for sick leave.

Sick leave may be used for an employee’s personal work and non-work related illnesses or injuries, necessary medical, dental or optical appointments or treatments or to care for an immediate family member during a time of illness or disability. In this instance, “Immediate Family Member” is defined by law as an employee’s parent, spouse or child.

To be eligible for sick leave pay, employees must notify their supervisor as soon as possible on the first day of their absence and keep their supervisor up to date on their expected return to work.

Legal holidays will not be counted as sick leave if they fall within the period of an employee’s illness. Sick leave usage instead of previously requested vacation leave will only be granted for illness or injury that significantly disrupts vacation plans.

Sick leave will not count toward the accumulation of overtime during a workweek.

Employees who leave the Revenue Authority will not receive payment for sick leave earned but not used. Accumulated sick leave will be converted to service time upon retirement at the rate set forth by the Baltimore County Employee Retirement System (ERS). Currently, ERS will grant one month of service credit for every 22 days of sick leave balance.

Review of Sick Leave Usage

The Revenue Authority will monitor sick leave usage for all employees to identify possible cases of sick leave abuse. If, in the opinion of either a supervisor or the Director of Human Resources, an employee has demonstrated a recurrent absence pattern, used three consecutive sick leave days and/or used sick leave for an unauthorized purpose, the employee may be subject to one or both of the following actions:A supervisor may require the employee to obtain a doctor’s note each time the employee is absent due to illness for the following six months.The employee may be subject to a job fitness for duty evaluation and/or disciplinary action up to, and including, suspension or termination.

Continuous sick leave beyond three days requires a written statement from a doctor which must be presented to the employee’s supervisor on or before the date employee returns to work and must verify that the employee is able to fully perform the essential functions of his or her job, with or without a reasonable accommodation.

Employees are encouraged to make every effort to schedule doctor office visits during hours in which the employee is not scheduled to work or at the beginning or end of his/her shift or immediately before or after lunch to minimize time away from work.

Every employee should keep the following points in mind when deciding whether or not to use sick leave:Excessive use of sick leave erodes the employee’s protection against income loss in case of a long and serious illness.Excessive absenteeism creates hardships for co-workers and may build ill will among employees.


Absenteeism is a factor in evaluating job performance. A poor attendance record could negatively impact an evaluation of an employee’s performance.

THE FAMILY AND MEDICAL LEAVE ACT OF 1993

EMPLOYEE ELIGIBILITY

To be eligible for FMLA benefits, an employee must:

have worked for the Revenue Authority for a total of 12 months; have worked at least 1,250 hours over the previous 12 months; and work at a site of the Revenue Authority in the United States or in any territory or

possession of the United States where at least 50 employees are employed by the Revenue Authority within 75 miles.

LEAVE ENTITLEMENT

A covered employer must grant an eligible employee up to a total of 12 workweeks of unpaid leave during any 12-month period for one or more of the following reasons:

for the birth and care of the newborn child of the employee; for placement with the employee of a son or daughter for adoption or foster care; to care for an immediate family member (spouse, child, or parent) with a serious

health condition; or to take medical leave when the employee is unable to work because of a serious

health condition.

Spouses employed by the same employer are jointly entitled to a combined total of 12 work-weeks of family leave for the birth and care of the newborn child, for placement of a child for adoption or foster care, and to care for a parent who has a serious health condition.

Leave for birth and care, or placement for adoption or foster care must conclude within 12 months of the birth or placement.

Under some circumstances, employees may take FMLA leave intermittently — which means taking leave in blocks of time, or by reducing their normal weekly or daily work schedule.

If FMLA leave is for birth and care or placement for adoption or foster care, use of intermittent leave is subject to the Revenue Authority’s approval. FMLA leave may be taken intermittently whenever medically necessary to care for a seriously ill family member, or because the employee is seriously ill and unable to work.

Employees are required to use accrued paid leave to cover some or all of the FMLA leave before being absent without pay.

"Serious health condition" means an illness, injury, impairment, or physical or mental condition that involves either:


any period of incapacity or treatment connected with inpatient care (i.e., an overnight stay) in a hospital, hospice, or residential medical-care facility, and any period of incapacity or subsequent treatment in connection with such inpatient care; or

Continuing treatment by a health care provider which includes any period of incapacity (i.e., inability to work, attend school or perform other regular daily activities) due to:

A health condition (including treatment therefore, or recovery therefrom) lasting more than three consecutive days, and any subsequent treatment or period of incapacity relating to the same condition, that also includes:

o treatment two or more times by or under the supervision of a health care provider; or

o one treatment by a health care provider with a continuing regimen of treatment; or

o Pregnancy or prenatal care. A visit to the health care provider is not necessary for each absence; or

o A chronic serious health condition which continues over an extended period of time, requires periodic visits to a health care provider, and may involve occasional episodes of incapacity (e.g., asthma, diabetes). A visit to a health care provider is not necessary for each absence; or

o A permanent or long-term condition for which treatment may not be effective (e.g., Alzheimer's, a severe stroke, terminal cancer). Only supervision by a health care provider is required, rather than active treatment; or

o Any absences to receive multiple treatments for restorative surgery or for a condition which would likely result in a period of incapacity of more than three days if not treated (e.g., chemotherapy or radiation treatments for cancer).

"Health care provider" means:

doctors of medicine or osteopathy authorized to practice medicine or surgery by the state in which the doctors practice; or

podiatrists, dentists, clinical psychologists, optometrists and chiropractors (limited to manual manipulation of the spine to correct a problem as demonstrated by X-ray to exist) authorized to practice, and performing within the scope of their practice, under state law; or

nurse practitioners, nurse-midwives and clinical social workers authorized to practice, and performing within the scope of their practice, as defined under state law; or

Christian Science practitioners listed with the First Church of Christ, Scientist in Boston, Massachusetts; or

Any health care provider recognized by the Revenue Authority or the Revenue Authority's group health plan benefits manager.

MAINTENANCE OF HEALTH BENEFITS

A covered employer is required to maintain group health insurance coverage for an employee on FMLA leave whenever such insurance was provided before the leave was taken and on the same terms as if the employee had continued to work. If applicable, arrangements will need to be made for employees to pay their share of health insurance premiums while on leave.


In some instances, the Revenue Authority may recover premiums it paid to maintain health coverage for an employee who fails to return to work from FMLA leave.

JOB RESTORATION

Upon return from FMLA leave, you will be restored to your original job, or to an equivalent job with equivalent pay, benefits, and other terms and conditions of employment.

In addition, an employee's use of FMLA leave cannot result in the loss of any employment benefit that the employee earned or was entitled to before using FMLA leave, nor be counted against the employee under a "no fault" attendance policy.

Under specified and limited circumstances where restoration to employment will cause substantial and grievous economic injury to its operations, an employer may refuse to reinstate certain highly-paid "key" employees after using FMLA leave during which health coverage was maintained. In order to do so, the Revenue Authority must:

notify the employee of his/her status as a "key" employee in response to the employee's notice of intent to take FMLA leave;

notify the employee as soon as the Revenue Authority decides it will deny job restoration, and explain the reasons for this decision;

offer the employee a reasonable opportunity to return to work from FMLA leave after giving this notice; and

make a final determination as to whether reinstatement will be denied at the end of the leave period if the employee then requests restoration.

A "key" employee is a salaried "eligible" employee who is among the highest paid ten percent of employees within 75 miles of the work site.

If you do not return to work upon the expiration of the leave you will be considered to have voluntarily quit your employment. The cost of any health benefits that the Revenue Authority paid on your behalf will be owed by the employee to the Revenue Authority and may be deducted from your final paycheck.

NOTICE AND CERTIFICATION

Employees seeking to use FMLA leave are required to provide 30-day advance notice of the need to take FMLA leave when the need is foreseeable and such notice is practicable. Please contact Human Resources for the necessary forms.

Employees seeking FMLA are also required to provide:

medical certification supporting the need for leave due to a serious health condition affecting the employee or an immediate family member;

second or third medical opinions (at the Revenue Authority’s expense) and periodic recertification upon request; and

periodic reports during FMLA leave regarding the employee's status and intent to return to work.

When intermittent leave is needed to care for an immediate family member or the employee's own illness, and is for planned medical treatment, the employee must try to schedule treatment so as not to unduly disrupt the Revenue Authority’s operations.


LEAVE OF ABSENCE DUE TO EXTENDED ILLNESS OR DISABILITY

An employee who does not have enough accumulated leave time to cover the period of illness or disability may request an unpaid Leave of Absence. An employee may also request a Leave of Absence for the period of illness or disability which extends beyond the 12 week period of leave covered by the Family and Medical Leave Act (FMLA), for which he/she still has a balance of accumulated leave time to receive a paycheck during their absence.

Employees should present a signed, written request for Leave of Absence to their supervisor and to the Director of Human Resources.

The Revenue Authority may permanently fill an employee’s position during the initial 12 week period of illness or disability covered by FMLA if the employee states in writing that he/she does not want his/her position held and does not intend to return to work following the period of illness or disability.

The Revenue Authority retains its right to fill the employee’s position, regardless of illness or disability or Leave of Absence status (paid or unpaid), upon the expiration of the covered 12 week FMLA period.

BEREAVEMENT LEAVE

Full Time Regular employees will be granted leave with pay for a death in the immediate family for up to four (4) workdays contiguous with the date of death. The immediate family is considered to be the employee’s: spouse/domestic partner, parents, legal guardian, grandparents, brothers, sisters, children, grandchildren, step relations, spouse’s/domestic partner’s parents or any person residing as a member of the employee’s household.

One (1) day of paid leave will be granted in the event of the death of other close relatives such as: employee’s aunt, uncle, niece, nephew or first cousin, spouse/domestic partner’s grandparent, or spouse’s sibling.

Exceptions will be handled on a case-by-case basis at the discretion of the Director of Human Resources or the Chief Executive.

To request bereavement leave, please discuss with your supervisor and submit the appropriate Request for Absence Form.

MILITARY LEAVE

An employee entering active military service or required annual reserve training with the United States armed forces will be granted the required time to meet this obligation. The Revenue Authority will comply with all applicable Federal and State guidelines regarding veteran reemployment and employment rights.

Employees may use accrued annual leave time to receive pay from the Revenue Authority while on military leave or they may take unpaid leave. Employees on military leave during any of the Revenue Authority’s paid holidays will receive full holiday pay from the Revenue Authority without regard to any military pay that may have been earned that day.


Employees intending to return to work with the Revenue Authority upon their return from active service have certain notice requirements. Please contact the Director of Human Resources for more information on this as well as your rights related to continuation of your benefits.

PETIT JURY OR WITNESS DUTY

All Full Time Regular employees may be granted paid leave for petit jury or witness duty. If an employee’s petit jury or witness duty involves a partial day, the employee must return to work for the remainder of the workday. Failure to do so will result in loss of vacation leave equal to the time the employee was unnecessarily absent.

Employees should notify their supervisor as soon as they receive notice of duty and submit a leave request form. Upon return from duty, the employee must submit the summons that has been stamped by the court.

Petit jury or witness duty does not count toward the accumulation of overtime in a workweek.


SECTION VI: BENEFITS

This portion of the Handbook is designed to provide a general overview of the current benefit plans available to employees at this time. All plans and information are subject to change, with or without notice, at any time by the Revenue Authority or the plan administrators. For detailed information, employees should consult the specific enrollment materials for the plan in question. Any questions you have regarding the specifics of the plans should be directed to Human Resources.

EMPLOYEE RETIREMENT SYSTEM (PENSION PLAN)

The Revenue Authority participates in the Baltimore County Employee Retirement System (ERS). All Full Time Regular and Part Time Regular employees may join the retirement system within two years of hire. Employees may elect to waive the first two years of participation. However, failure to join within the two-year period will result in permanent forfeiture of the right to enroll in this benefit.

Employees who choose to join after their start date, but within the initial two years of employment will have the option to “buy back” service credit for the first two years of employment by making a one-time payment to ERS in the amount of the deductions that would have been taken had the employee elected to participate at the start of employment.

A physical evaluation conducted by an approved ERS vendor will be required along with the application for membership. The Revenue Authority pre-employment physical may be used if membership is elected upon hire. If an employee decides to delay enrollment, another physical exam may be necessary prior to joining ERS. In this case, the employee would be responsible for the cost of the exam. All arrangements should be made by contacting Human Resources.

As part of the membership application, employees will also be required to sign a “Transfer of Service” form. This form explains that if you were employed by the State of Maryland or any other governmental jurisdiction within Maryland prior to your employment with the Revenue Authority, you may be eligible for transfer of prior retirement system credit. In accordance with State law, new employees have only one year from the date of membership with ERS to claim prior service credit and provide accumulated contributions to ERS. It is the employee’s responsibility to initiate this transfer process within the one year time period. For a more detailed explanation, employees should contact the Baltimore County Retirement Office at (410) 887-8246.

Employee contributions into the ERS are made through automatic deductions. Retirement deductions are non-taxable, reducing the taxable income reported on the member’s W-2 Form. For members hired prior to 7/1/07, the rate of contribution was determined by the member’s age at enrollment. The rates for these members were increased by ½% on 7/1/10 and will be increased an additional ½% on 7/1/11. For members hired between 7/1/07 and 6/30/10, the rate of contribution was 6%. The rates for these members also increased by ½% on 7/1/10 and will increase an additional ½% to 7% on 7/1/11. For members hired as of 7/1/10, the rate of contribution is 6 ½% and will increase by ½% to 7% on 7/1/11. The rate of contribution for any new members to the retirement system as of 7/1/11 and thereafter will be 7%. The Revenue Authority makes an actuarially determined contribution to the ERS annually.

For more detailed information regarding the benefits provided, eligibility requirements for retirement and retirement options, please contact Human Resources for a copy of the ERS Summary of Plan Provisions. A copy of the Summary may also be found online.


DEFERRED COMPENSATION

Full Time Regular employees may contribute on a pre-tax basis to a voluntary supplemental retirement account (457 Plan) administered by a third party. This plan allows for tax-deferred investing. Employees may elect to contribute a portion of their pre-tax earnings each pay period that reduces their current tax liability. Please consult the plan enrollment materials for specific information including election minimums and deferral maximums. This information can be obtained online or by contacting Human Resources.

HEALTH, DENTAL & VISION INSURANCE

The Revenue Authority participates in the Baltimore County Government sponsored Group Insurance plans. You are eligible to participate in the Plans if you are a Full Time Regular employee. You can enroll for coverage in the first 30 days after employment and on a yearly basis during the annual Open Enrollment period (usually held in July for the plan year beginning September 1st).

You may cover your eligible dependents under the plan. Your eligible dependents include:

Your spouse;Your unmarried children who are less than 19 years of age;Your unmarried disabled children over age 19 who are unable to obtain self-sustaining employment due to mental retardation or physical disability; andYour unmarried children over the age of 19, if enrolled as Full Time students at an accredited college or university.

New Employee Enrollment:

For a new employee, coverage begins the first day of the month following your date of hire. It is the employee’s responsibility to enroll for benefits and select the desired plan and coverage. If elections are not made within 30 days of your date of hire, benefits are considered forfeit. Your next opportunity to enroll will be during the annual Open Enrollment period.

Open Enrollment:Open Enrollment is conducted annually in July/August for coverage for the new plan year beginning September 1st. Each Full Time Regular employee will receive and Open Enrollment Packet with detailed plan information and necessary forms. Elections made during Open Enrollment will remain in effect from September 1st of the current year until August 31st of the following year, unless there is a change in family status.

Changing Your Coverage:Once you make (or forfeit) your election decisions for the year, you cannot alter them during that year unless you have a change in your family status. Such changes can result from marriage, divorce, birth, adoption, death or the loss of other health coverage through a change in or termination of your employment or your spouse’s employment. You must request the change on the appropriate form within 30 days of the actual status change event. If you do not elect a change in coverage within 30 days, you will have to wait until the next Open Enrollment period. Benefit Enrollment Change Forms may be obtained online or by contacting Human Resources.

Please note: Even if you already have “Family” level coverage and add a new dependent due to birth or adoption, you will have to submit enrollment information for your new dependent within 30 days of the addition in order to have coverage.


How You Pay for Coverage:The Revenue Authority shares the cost with you. In fact, we even pay the largest part of the premium in most cases. The Revenue Authority pays its portion of the cost of each coverage option directly to the insurer; you pay the remainder of the premium through biweekly pre-tax payroll deductions.

Plan Information:Enrollment/Change forms, specific plan brochures, pamphlets, comparison charts and price tag information can be obtained online or from Human Resources.

HEALTH CARE POLICY FOR RETIREES

When an employee decides to retire, he/she must make an appointment with the Baltimore County Retirement Office (410-887-2846) to choose a payout option for his/her pension plan. There are a number of payout options available. Some provide a check to the retiree only, and some will provide a check to the retiree’s spouse upon the death of the retiree.

Employees Hired Prior to July 1, 1995

The Revenue Authority will pay 100% of the employee’s and spouse’s medical coverage regardless of retirement age as long as there was a minimum of 10 years of service. Dependent children will be offered COBRA continuation of coverage. If the retiree chooses a pension payout option that provides his/her spouse with a retirement check at the time of the retiree’s death, health care coverage for the spouse will continue. However, should the employee choose a pension payout option that does not provide the spouse with a retirement check upon the death of the retiree, the spouse (if less than 65 years old) will be offered COBRA insurance and then the existing health care coverage will be canceled. If the spouse is 65 years or older, he/she will not be offered COBRA and health care coverage will be canceled.

Eligibility for health insurance benefits are also subject to Baltimore County’s eligibility guidelines except for Dental and Vision plans which are not offered to Revenue Authority retirees. At the time of retirement, the employee will be offered COBRA for his/her dental and vision coverage. Detailed information on eligibility guidelines for retirees and dependents is available by contacting Human Resources.

Employees Hired After July 1, 1995

For an employee who chooses to retire prior to age 65, the Revenue Authority will pay 100% of the employee’s and spouse’s active employee health care subsidy* for retirees with 30 years of service; 75% of the employee’s and spouse’s active employee health care subsidy for retirees with 20-29 years of service; and 50% of the employee’s and spouse’s active employee health care subsidy for retirees with a minimum of 10, but less than 20 years of service. For an employee who retires at age 65 or older with a minimum of 10 years of service, the Revenue Authority will pay 75% of the health care premium. Furthermore, when a retiree, with a minimum of 10 years of service, and/or spouse reach the age of 65 after retirement, the Revenue Authority will pay 75% of the health care premium. Dependent children will be offered COBRA continuation of coverage.

If the retiree chooses a pension payout option that provides his/her spouse with a retirement check at the time of the retiree’s death, health care coverage for the spouse will continue. However, should the employee choose a pension payout option that does not provide the spouse with a retirement check upon the death of the retiree, the spouse (if less than 65


years old) will be offered COBRA insurance and then canceled. If the spouse is 65 years or older, he/she will not be offered COBRA and health care coverage will be canceled.

Eligibility for health insurance benefits are also subject to Baltimore County’s eligibility guidelines except for Dental and Vision plans which are not offered to Baltimore County Revenue Authority retirees. At the time of retirement, an employee will be offered COBRA for his/her dental and vision coverage. In order to qualify for health insurance coverage, retirees and/or their eligible beneficiaries must be receiving a retirement benefit sufficient to cover the retiree and eligible beneficiary’s share of the health plan premiums. Detailed information on eligibility guidelines for retirees and dependents is available by contacting Human Resources.

*“Active Employee Health Care Subsidy” refers to the portion of the total health care premium paid by the Revenue Authority.

Eligibility Guidelines:

In order to qualify for health insurance coverage, retirees must have a minimum of 10 years of service and the retiree or their eligible beneficiary (widow/widower) must be receiving a retirement benefit sufficient to cover the retiree and eligible spouse’s share of the health plan premiums.A vested individual who meets qualifications to receive a retirement benefit may participate in Revenue Authority health insurance plans when the amount in the retirement benefit is sufficient to cover the retiree’s and eligible beneficiaries’ share of the health plan premiums.Participation in Revenue Authority health plans prior to retirement is not a requirement for participation upon retirement or at a later date if retirement benefit will cover the required share of health plan premiums.Retirees may decline health plan coverage at the time of retirement, or at a later date and subsequently request reinstatement in the Revenue Authority health plans if retirement benefit guidelines are met at the time of the request.Retirees accepting employment outside the County that includes health plan coverage cannot participate in the Revenue Authority health plan. If they do not elect Revenue Authority health plan coverage at the time of retirement due to the availability of other employer provided coverage, and subsequently lose other coverage, they will be allowed reinstatement upon request in Revenue Authority health plans if the retirement benefit guidelines are met at the time of the request.Widows/Widowers of Revenue Authority retirees may or may not elect to participate in Revenue Authority health plans if receiving a retirement benefit sufficient to cover their required share of health plan premiums. If election to participate in health plans is not made at the time of initial qualification, coverage will remain available upon request subject to required retirement benefit guidelines. Widows/Widowers of Revenue Authority retirees will not be allowed to add new spouses to Revenue Authority Health Plans.If a retiree chooses Retirement Options 2,3,5 or 6 and subsequently dies, his/her spouse, as the designated retirement beneficiary, will be permitted to continue health insurance coverage with the Revenue Authority as long as the retirement benefit is sufficient to cover the required share of the applicable health plan premium.If a retiree chooses Option 4 and the retirement benefit allowance is not sufficient to cover the cost of health insurance for the surviving spouse, continuation in Revenue Authority health plans will not be allowed except as provided under Federal and State COBRA provisions.If, at time of retirement, a retiree elects to receive the Maximum Retirement Benefit Allowance (or Option 1), his/her spouse will not be permitted to continue participation in Revenue Authority health plans except as provided under Federal and State COBRA provisions.


Retirees who decline health plan coverage at time of retirement due to eligibility under a spouse’s coverage may request immediate entry into Revenue Authority health plans if that coverage is lost and their retirement benefit is sufficient to cover their share of health plan premiums. Retiree contribution of health plan coverage will be determined by the creditable service guidelines.Retirees not eligible for Medicare and/or their spouse not eligible for Medicare are eligible for Revenue Authority medical plans offered to active employees with the exception of Dental and Vision plans. Retirees will be offered COBRA for dental and vision coverage at the time of retirement.Medicare eligible retirees and/or their Medicare eligible spouse are required to enroll in Medicare Parts A and B. Health Plans offered to Medicare eligible participants will be those plans approved as Supplemental to Medicare coverage or approved by HCFA as Medicare alternative plans.

COBRA COVERAGE

INITIAL COBRA NOTIFICATION – VERY IMPORTANT NOTICE

This notice is provided for all new employees and dependents. It provides information to you and your covered dependents about your potential future options and obligations under the continuation coverage provision of the COBRA law. Please pay close attention to the notification obligations contained in the initial notification. If you have questions, please call Human Resources at (410) 887-3127.

It is important that all covered individuals (employee, spouse, and dependent children) take the time to read this notice carefully and be familiar with its contents.

Under federal law, Baltimore County Revenue Authority (The Revenue Authority) is required to offer covered employees and covered family members the opportunity for a temporary extension of health coverage (called "continuation coverage") at group rates when coverage under the plan would otherwise end due to certain qualifying events. This notice is intended to inform you (and your covered dependents, if any), in a summary fashion, of your options and obligations under the continuation coverage provisions of the law.

Qualifying Events for Covered Employee If you are an employee of The Revenue Authority covered by a Group Health Plan, you may have the right to elect this continuation coverage if you lose your group health coverage because of a termination of your employment (for reasons other than gross misconduct on your part) or a reduction in your hours of employment.

Qualifying Events for Covered SpouseIf you are the covered spouse of an employee of The Revenue Authority covered by a Group Health Plan, you may have the right to elect continuation coverage for yourself if you lose group health coverage under the Group Health Plan for any of the following reasons:

A termination of your spouse's employment (for reasons other than gross misconduct) or reduction in your spouse's hours of employment with The Revenue Authority; The death of your spouse; Divorce or legal separation from your spouse; or Your spouse becomes entitled to Medicare.

Qualifying Events for Covered Dependent ChildrenIf you are the covered dependent child of an employee covered by a Group Health Plan, you may have the right to elect continuation coverage for yourself if you lose group health coverage under a Group Health Plan for any of the following reasons:


A termination of the employee's employment (for reasons other than gross misconduct) or reduction in the employee's hours of employment with The Revenue Authority; The death of the employee of The Revenue Authority; Parents' divorce or legal separation; The employee or retiree of The Revenue Authority becomes entitled to Medicare; or You cease to be a "dependent child" under the Group Health Plan.

Rights similar to those described above may apply to retirees, spouses, and dependents if the employer commences a bankruptcy proceeding and these individuals lose coverage within one year of or one year after the bankruptcy filing.

Important Employee, Spouse, and Dependent Notifications RequiredUnder the law, the employee, spouse, or other family member has the responsibility to inform The Revenue Authority Human Resources Department (the Plan Administrator) of a divorce, legal separation, or a child losing dependent status under the Group Health Plan. This notification must be made within 60 days from whichever date is later, the date of the event or the date on which coverage would be lost because of the event. Please check with the Plan Administrator for procedures to follow in making this notification. If this notification is not completed in a timely manner, then rights to continuation coverage may be forfeited. The Revenue Authority has the responsibility to notify the Insurer of the employee's termination of employment, reduction in hours, death, or Medicare entitlement.

Election Period and CoverageOnce the Plan Administrator is notified that a qualifying event has occurred, the Plan Administrator will in turn notify covered individuals (also known as qualified beneficiaries) of their right to elect continuation coverage. Each qualified beneficiary has independent election rights and will have 60 days from the later of the date coverage is lost under the Group Health Plan or from the date of notification to inform the Plan Administrator that the qualified beneficiary wants to elect continuation coverage. If a qualified beneficiary does not elect continuation coverage within this election period, then rights to continue health insurance will end.If a qualified beneficiary elects continuation coverage and pays the applicable premium, The Revenue Authority is required to provide the qualified beneficiary with coverage that is identical to the coverage provided under the plan to similarly situated employees and/or covered dependents.

Length of Coverage - 18 MonthsIf the event causing the loss of coverage is a termination of employment (other than for reasons of gross misconduct) or a reduction in work hours, then each qualified beneficiary will have the opportunity to continue coverage for 18 months from the date of the qualifying event.

Social Security Disability. The 18 months of continuation coverage can be extended to 29 months if the Social Security Administration determines that a qualified beneficiary was disabled, according to Title II or XVI of the Social Security Act, during the first 60 days of continuation coverage. It is the qualified beneficiary's responsibility to obtain this disability determination from the Social Security Administration and notify the Plan Administrator within 60 days of the date of determination and before the original 18 months expire. It is also the qualified beneficiary's responsibility to notify the Plan Administrator within 30 days that a final determination has been made that they are no longer disabled.


Secondary Events. Another extension of the 18-month continuation period can occur, if during the 18 months of continuation coverage, a second event takes place (divorce, legal separation, death, Medicare entitlement, or a dependent child ceasing to be a dependent). If a second event does take place, then the 18 months of continuation coverage can be extended to 36 months from the date of the original qualifying event. If the second event occurs, it is the qualified beneficiary's responsibility to notify the Plan Administrator. In no event, however, will continuation coverage last beyond three years from the date of the event that originally made the qualified beneficiary eligible for continuation coverage.

Length of Continuation Coverage - 36 MonthsIf the original event causing the loss of coverage was the death of the employee, divorce, legal separation, Medicare entitlement, or a dependent child ceasing to be a dependent child under the Group Health Plan, then each qualified beneficiary will have the opportunity to continue coverage for 36 months from the date of the qualifying event.

Eligibility, Premiums, and Potential Conversion RightsIndividuals electing to continue benefit coverage will be responsible for remitting the total monthly premium plus a 2% administrative fee prior to the 15th of each month for the subsequent month’s coverage. As a qualified beneficiary, you do not have to show that you are insurable to elect continuation coverage. The Plan Administrator, however, reserves the right to verify eligibility status and terminate continuation coverage retroactively if you are determined to be ineligible or if there has been a material misrepresentation of the facts. In addition, if continuation coverage is extended from 18 months to 29 months due to a Social Security disability, The Revenue Authority can charge up to 150 percent of the applicable premium during the extended coverage period. There is a grace period of 30 days for the regularly scheduled monthly premiums. At the end of the 18 months or 3 years of continuation coverage, a qualified beneficiary must be allowed to enroll in an individual conversion health plan provided under the Group Health Plan if such conversion plan is available.

Notification of Address ChangeTo ensure that all covered individuals receive information properly and efficiently, it is important that you notify the Plan Administrator at 115 Towsontown Blvd., Towson, MD 21286 of any address change as soon as possible. Failure on your part to do so may result in delayed notifications or a loss of continuation coverage options.

Cancellation of Continuation CoverageThe law provides that if elected and paid for, continuation coverage may end prior to the maximum continuation period for any of the following reasons: The Revenue Authority ceases to provide any group health plan to any of its employees; Any required premium for continuation coverage is not paid in a timely manner; A qualified beneficiary becomes covered under another group health plan that does not contain any exclusion or limitation with respect to any preexisting condition of such beneficiary; A qualified beneficiary becomes entitled to Medicare, unless the Medicare entitlement is due to End-Stage Renal Disease; A qualified beneficiary extended continuation coverage to 29 months due to a Social Security disability and a final determination has been made that the qualified beneficiary is no longer disabled; A qualified beneficiary notifies the Plan Administrator that he or she wishes to cancel continuation coverage.

Any Questions?


If you do not understand any part of this summary notice or have questions regarding the information or your obligations, please contact Human Resources at (410) 887-3127.

HIPAA (Health Insurance Portability and Accountability Act) PRIVACY NOTICE

HIPAA is a Federal Law that affects all aspects of the health care system and the operation of health care organizations. The following HIPAA Privacy Standards cover the use and disclosure of written, oral and electronic health information that directly identifies an individual. These Privacy Standards became effective April 14, 2003. If you have any questions, please contact Human Resources.

This notice describes how medical information about you may be used and disclosed if you are covered by Baltimore County Health Benefit Plans. Please review it carefully.

This Notice applies to the following Benefit Plans sponsored by Baltimore County Maryland:

MEDICAL BENEFIT PLANS: BCBS TRIPLE CHOICE (POS), UNITED HEALTHCARE CHOICE HMO, KAISER PERMANENTE HMO AND BCBS AND KAISER PERMANENTE MEDICARE SUPPLEMENTAL

PLANSPRESCRIPTION DRUG BENEFITS INCLUDED WITH MEDICAL PLANS

DENTAL AND VISION PLANSEAP AND MANAGED MENTAL HEALTH PLANS

HEALTH CARE FLEXIBLE SPENDING ACCOUNTS

These plans are treated as a single plan for the purposes of this Notice and the privacy rules that require it. For purposes of this Notice, we will refer to these plans as a single “Plan.” Please note that the Revenue Authority provides personal and demographic information required to establish your eligibility in these plans and provides the funding for the plans. In instances where the use or disclosure of your medical information is required for purposes of treatment, payment or operation of our health plans, the Revenue Authority has assigned those responsibilities to Plan Administrators.

The Plans covered by this notice may share information with each other when required and as permitted under law. The amount of health information used or disclosed will be limited to the Minimum Necessary to provide or pay for medical care. The Plans may also contact you to provide appointment reminders or other health-related services.

The Plan’s Duty to Safeguard Your Protected Health InformationIndividually identifiable information about your past, present or future health or condition, the provision of health care to you, or payment for the health care is considered “Protected Health Information” (“PHI”). The Plan is required to extend certain protections to your PHI, and to give you this Notice about its privacy practices that explains how, when and why the Plan may use or disclose your PHI.

The Plan is required to follow the privacy practices described in this Notice, though it reserves the right to change those practices and the terms of this Notice at any time. If it does so, and the change is material, you will receive a revised version of this Notice. This Notice, and any material revisions of it, will also be provided to you in writing upon your request and can also be found on the website maintained by Baltimore County Government that describes benefits available to employees and dependents.

You may also receive one or more other privacy notices from insurance companies that provide benefits under the Plan. Those notices will describe how the insurance companies use and disclose PHI, and your rights with respect to the PHI they maintain.


How the Plan May Use and Disclose Your Protected Health InformationThe Plan uses and discloses PHI for a variety of reasons. For its routine uses and disclosures it does not require your authorization, but for other uses and disclosures, your authorization may be required. The following offers more description and examples of the Plan’s uses and disclosures of your PHI.

Uses and Disclosures Relating to Treatment, Payment or Health Care Options

Treatment: Generally, and as you would expect, the Plan Administrators are permitted to disclose your PHI for purposes of your medical treatment. Thus, they may disclose your PHI to doctors, nurses, hospitals, emergency medical technicians, pharmacists and other health care professionals where the disclosure is for your medical treatment.

Payment: Of course, the Plan’s most important function, as far as you are concerned, is that it pays for all or some of the medical care you receive (provided the care is covered by the Plan). In the course of its payment operations, the Plan Administrators receive a substantial amount of PHI about you. For example, doctors, hospitals and pharmacies that provide your care send the Plan Administrators detailed information about the care they provided, so that they can be paid for their services. The Plan Administrators may also share your PHI with other plans, in certain cases.

Health care operations: The Plan Administrators may use and disclose your PHI in the course of its “health care operations.” For example, it may use your PHI in evaluating the quality of services you received, or disclose your PHI to an accountant or attorney for audit purposes. In some cases, the Plan may disclose your PHI to insurance companies for purposes of obtaining insurance coverage.

Other Uses and Disclosures of Your PHI Not Requiring Authorization. The law provides that the Plan may use and disclose your PHI without authorization in the following circumstances:

To the Plan Sponsor: The Plan Administrators may disclose PHI to Baltimore County who is the Plan Sponsor and maintains the benefit plans offered to its employees, retirees and dependents. However, the PHI may only be used for limited purposes, and may not be used for purposes of employment related actions or decisions or in connection with any other benefit or employee benefit plan of the employers. PHI may be disclosed to: the County’s Insurance Division for purposes of enrollment and disenrollment, censes, claim resolutions and other matters related to Plan administration; payroll department for purposes of ensuring appropriate payroll deductions and other payments by covered persons for their coverage; information technology department, as needed for preparation of data compilations and reports related to Plan administration; finance department for purposes of reconciling appropriate payments of premium to and benefits from the Plan, and other matters related to Plan administration; internal legal counsel to assist with resolution of claims, coverage and other disputes related to the Plan’s provision of benefits.Required by Law: The Plan may disclose PHI when a law requires that it report information about suspected abuse, neglect or domestic violence or relating to suspected criminal activity or in response to a court order. It must also disclose PHI to authorities that monitor compliance with these privacy requirements.Worker’s Compensation: We may release medical information about you for worker’s compensation or for similar programs that provide benefits for work-related injuries or illness.For public health activities: The Plan may disclose PHI when required to collect information about disease or injury, or to report vital statistics to the public health authority.


For health oversight activities: The Plan may disclose PHI to agencies or departments responsible for monitoring the health care system for such purposes as reporting or investigation of unusual incidents.Relating to descendents: The Plan may disclose PHI relating to an individual’s death to coroners, medical examiners or funeral directors, and to organ procurement organizations relating to organ, eye, or tissue donations or transplants.For research purposes: In certain circumstances, and under strict supervision of a privacy board, the Plan may disclose PHI to assist medical and psychiatric research.To avert threat to health or safety: In order to avoid a serious threat to health or safety, the Plan may disclose PHI as necessary to law enforcement or other persons who can reasonably prevent or lessen the threat of harm.For specific government functions: The Plan may disclose PHI of military personnel and veterans in certain situations, to correctional facilities in certain situations, to government programs relating to eligibility and enrollment, and for national security reasons.

Uses and Disclosures Requiring Authorization: For uses and disclosures beyond treatment, payment and operations purposes, and for reasons not included in one of the exceptions described above, the Plan is required to have your written authorization. Your authorizations can be revoked at any time to stop future uses and disclosures, except to the extent that the Plan has already undertaken an action in reliance upon your authorization.

Uses and Disclosures Requiring You to Have the Opportunity to Object: The Plan may share PHI with your family, friend or other person involved in your care or payment for your care. We may also share PHI with these people to notify them about your location, general condition, or death. However, the Plan may disclose your PHI only if it informs you about the disclosure in advance and you do not object (but if there is an emergency situation and you cannot be given your opportunity to object, disclosure may be made if it is consistent with any prior expressed wishes and disclosure is determined to be in your best interests; you must be informed and given an opportunity to object to further disclosure as soon as you are able to do so).

Your Rights Regarding Your Protected Health InformationYou have the following rights relating to your protected health information:

To request restrictions on uses and disclosures: You have the right to ask that the Plan (or Plan Administrator) limit how it uses or discloses your PHI. The Plan will consider your request, but is not legally bound to agree to the restriction. To the extent that it agrees to any restrictions on its use or disclosure of your PHI, it will put the agreement in writing and abide by it except in emergency situations. The Plan cannot agree to limit uses or disclosures that are required by law.To choose how the Plan contacts you: You have the right to ask that the Plan (or Plan Administrator) send you information at an alternative address or by an alternative means. The Plan (or Plan Administrator) must agree to your request as long as it is reasonably easy for it to accommodate the request.To inspect and copy your PHI: Unless your access is restricted for clear and documented treatment reasons, you have a right to see your PHI in the possession of the Plan or its Administrators if you put your request in writing. The Plan, or someone on behalf of the Plan, will respond to your request, normally within 30 days. If your request is denied, you will receive written reasons for the denial and an explanation of any right to have the denial reviewed. If you want copies of your PHI, a charge for copying may be imposed but may be waived, depending on your circumstances. You have a right to choose what portions of your information you want copied and to receive, upon request, prior information on the cost of copying.


To request amendment of your PHI: If you believe that there is a mistake or missing information in a record of your PHI held by one of the Plan Administrators, you may request, in writing, that the record be corrected or supplemented. The Plan or Plan Administrator will respond, normally within 60 days of receiving your request. The Plan may deny the request if it is determined that the PHI is: (i) correct and complete; (ii) not created by the Plan or its Administrator and/or not part of the Plan’s or Administrator’s records; or (iii) not permitted to be disclosed. Any denial will state the reasons for denial and explain your rights to have the request and denial, along with any statement in response that you provide, appended to your PHI. If the request for amendment is approved, the Plan or Plan Administrator, as the case may be, will change the PHI and so inform you, and tell others that need to know about the change in the PHI.To find out what disclosures have been made: For actions that occur on and after April 14, 2003 (the date of this notice) you have a right to request a list of when, to whom, for what purpose, and what portion of your PHI has been released by the Plan and/or its Plan Administrators, other than instances of disclosure for which you gave authorization, or instances where the disclosure was made to you or your family. In addition, the disclosure list will not include disclosures for treatment, payment, or health care operations. The list also will not include any disclosures made for national security purposes, to law enforcement officials or correctional facilities, or before the date the federal privacy rules applied to the Plan. You will receive a response to your written request for such a list within 60 days after you make the request in writing. You may make one (1) request in any 12-month period at no cost to you. There may be a charge for more frequent requests.

How to Complain About the Plan’s Privacy PracticesIf you think the Plan or one of its Plan Administrators may have violated your privacy rights, or if you disagree with a decision made by the Plan or a Plan Administrator about access to your PHI, you may file a complaint with the Secretary of the U.S. Department of Health and Human Services. The law does not permit anyone to take retaliatory action against you if you make such complaints.

Contact InformationIf you want more information about the Revenue Authority’s privacy practices with respect to your health plans and who is covered on your plans, please contact Human Resources.

If you want more information about the privacy practices of the County’s Plan Administrators, contact them directly at the Member Services number on your Plan ID card.

Privacy OfficialBaltimore County Revenue Authority’s HIPAA Privacy Compliance Officer:The Director of Human Resources 115 Towsontown Blvd, Towson, MD 21286

GROUP LIFE INSURANCE

The Revenue Authority participates in the Baltimore County Voluntary Group Life Insurance benefit. The Group Life Insurance is term insurance and pays upon the death of the insured only if the insured dies during the term covered. All Full Time Regular employees are eligible for Basic Life Insurance and Additional Optional Life Insurance.

Basic Group Life Insurance is administered as follows:

For employees hired prior to 07/01/1997: 2x your annual compensation, rounded up to the higher $1000, subject to a maximum of $200,000


Group Life Insurance may be maintained upon retirement, as long as the retiree receives a retirement benefit sufficient to cover the cost of the Life Insurance premium

For employees hired on or after 07/01/1997:1x your annual compensation, rounded up to the higher $1000, subject to a maximum of $200,000Group Life Insurance may not be continued upon retirement.

The Revenue Authority subsidizes the Basic Group Life Insurance premium. Your portion would be calculated as follows:

Annualized Salary (to the nearest 1000) / 1000 X .098 = Monthly premium amount

(ex. If your annualized salary is $32,600, it is rounded up to $33,000, then divided by 1000 = 33, times .098 = $3.23 for the monthly premium)

Monthly Group Life Insurance Premiums are paid in bi-weekly installments through pre-tax payroll deduction.

Employees who receive Revenue Authority subsidized Basic Group Life Insurance in amounts over $50,000 will be subject to taxable fringe benefit calculations on the amount of insurance over $50,000 and labeled as “GTL” on their pay voucher.

Additional Optional Group Life Insurance may be purchased in the amount of $10,000 for an additional $10.00/month, or $20,000 for an additional $20.00/month.

An employee who does not sign up for life insurance coverage within 30 days of hire may do so at a later date, but may be required by the insurance company to undergo a physical examination.

FLEXIBLE SPENDING ACCOUNTS

The Revenue Authority offers options for saving pre-tax dollars to pay for unreimbursed medical and dependent care expenses: The Health Care Flex Spending Account and the Dependent Care Flex Spending Account. The Health Care FSA allows the employee to be reimbursed with his/her own pre-tax dollars for medical expenses such as deductibles, co-pays, etc. The Dependent Care FSA reimburses an employee with his/her own pre-tax dollars for expenses related to the care of a qualifying dependent. A third party administers both types of accounts.

Open Enrollment for FSA’s is conducted in November for the plan year beginning the following January.

FSA accounts are governed by IRS rules. Participants may be subject to forfeiture of un-reimbursed funds at the end of the plan year. Participants must complete and submit the required Reimbursement Forms in order to receive reimbursement.

EMPLOYEE ASSISTANCE PROGRAM (EAP)

Employees and their qualifying dependents may receive counseling and/or other assistance with life issues through ComPsych. This confidential service is available 24 hours a day, seven days a week at 1-877-595-5283. Please identify yourself as a Baltimore County Employee. Our Employer ID is “Baltimore.”


All calls to the EAP are confidential. If an EAP consultation is made a condition of continued employment as the result of a disciplinary/performance action, the employee’s supervisor and/or the Director of Human Resources will only be informed of whether or not the appointment was made and kept. Other information is released only with your written permission or when required by law and/or in life threatening situations.

TUITION REIMBURSEMENT

You are eligible for tuition reimbursement if you are actively employed as a Regular Full Time employee with at least six months of service by the end of course completion and have a satisfactory rating on your most recent employee evaluation. Applications for Tuition Reimbursement consideration can be obtained online or by contacting Human Resources. Applications should be submitted to your supervisor prior to course enrollment. Reimbursement will not be granted to an inactive or terminated employee.

Tuition reimbursement is available for job related courses at accredited institutions. Formal credit for completion of the course and a grade of “C” or better is necessary for reimbursement.

Reimbursement of tuition expenses is as follows:

80% Grade of “A”80% “Pass” Completion80% Grade of “B”50% Grade of “C”

Acceptable courses are those that are mutually beneficial to you and to the Revenue Authority. Courses may exist in these categories:

Courses relevant to your present position.Courses required in a formal degree program relevant to your position (documentation may be required).Courses necessary to obtain a high school diploma.

The maximum amount of reimbursement during any academic year is $4000.

Reimbursement will be made upon presentation of tuition receipts and proof of satisfactory completion. Books, non-academic fees and other materials remain the responsibility of the individual and are not reimbursable. However, academic fees such as Lab fees may be submitted for tuition reimbursement.

Employees who receive tuition assistance/reimbursement and voluntarily resign less than one year from the date of reimbursement, may be required to pay back the amount reimbursed by the Revenue Authority for the course(s) immediately preceding termination.

PGA PROFESSIONAL GOLF MANAGEMENT (PGM) REIMBURSEMENT POLICY

In order to be eligible to receive reimbursement for the PGM Training Program, individuals must meet the following requirements:

Must be a Full Time Regular employee or an Apprentice in Golf Operations at one of the Revenue Authority golf courses.Must have passed the PGA Play Ability Test (PAT).


Must have received an evaluation rating of Satisfactory or better on the most recent employee evaluation.

For Full Time employees, reimbursement will be limited to 60% of tuition or fees paid to the PGA for the level or checkpoint. Reimbursement will be made upon presentation of tuition receipts and proof of satisfactory completion. Travel, meals and accommodations remain the responsibility of the individual and are not reimbursable.

Revenue Authority Apprentices are eligible to receive reimbursement up to 100% of tuition or fees paid to the PGA for the level or checkpoint.

Applications for PGM Reimbursement consideration can be obtained online or by contacting Human Resources. Applications should be submitted to your supervisor prior to course enrollment. Reimbursement will not be granted to an inactive or terminated employee.

Employees who receive tuition assistance/reimbursement and voluntarily resign less than one year from the date of level/checkpoint completion, will be required to pay back the amount reimbursed by the Revenue Authority that particular level or checkpoint.

GOLF BENEFITS

See attached spreadsheet


BALTIMORE COUNTY REVENUE AUTHORITYEMPLOYEE HANDBOOK

ACKNOWLEDGEMENT OF RECEIPT

I have received a copy of the Baltimore County Revenue Authority Employee Handbook. I understand that I am to become familiar with the contents of the Handbook as it outlines my responsibilities, benefits and Revenue Authority policies. I agree to abide by all rules and policies in the Handbook and any additional rules or policies of the Revenue Authority that may be issued as Handbook Addenda. If something is unclear to me, or if I have any questions, I will ask my supervisor or the Director of Human Resources for clarification.

Further, I understand and agree to the following:

This Handbook represents a brief summary of some of the more important Revenue Authority policies. Consequently, the Handbook is not all-inclusive.

The Revenue Authority retains the sole right in its business judgment to modify, suspend, interpret, or cancel in whole or in part at any time and with or without any notice of changes to the published or unpublished personnel policies or practices.

The contents of this Handbook do not constitute an expressed or implied contract of employment. The contents of this Handbook do not constitute terms and conditions of any expressed or implied contract of employment or otherwise modify the at-will nature of my employment with the Revenue Authority.

Only the Chief Executive of the Revenue Authority has the authority to enter into any agreement of employment for any specified duration. Such employment agreement will only be valid and binding upon the Revenue Authority when the agreement is expressly set forth in a written document and signed by the employee and the Chief Executive of the Revenue Authority.

I have the right to end my work relationship with the Revenue Authority with or without advance notice or cause, and the Revenue Authority has an identical right. Each entity will strive to give adequate notice.

_______________________________________ Employee Signature Date

_______________________________________ Print Name

(EMPLOYEE COPY)


BALTIMORE COUNTY REVENUE AUTHORITYEMPLOYEE HANDBOOK

ACKNOWLEDGEMENT OF RECEIPT

I have received a copy of the Baltimore County Revenue Authority Employee Handbook. I understand that I am to become familiar with the contents of the Handbook as it outlines my responsibilities, benefits and Revenue Authority policies. I agree to abide by all rules and policies in the Handbook and any additional rules or policies of the Revenue Authority that may be issued as Handbook Addenda. If something is unclear to me, or if I have any questions, I will ask my supervisor or the Director of Human Resources for clarification.

Further, I understand and agree to the following:

This Handbook represents a brief summary of some of the more important Revenue Authority policies. Consequently, the Handbook is not all-inclusive.

The Revenue Authority retains the sole right in its business judgment to modify, suspend, interpret, or cancel in whole or in part at any time and with or without any notice of changes to the published or unpublished personnel policies or practices.

The contents of this Handbook do not constitute an expressed or implied contract of employment. The contents of this Handbook do not constitute terms and conditions of any expressed or implied contract of employment or otherwise modify the at-will nature of my employment with the Revenue Authority.

Only the Chief Executive of the Revenue Authority has the authority to enter into any agreement of employment for any specified duration. Such employment agreement will only be valid and binding upon the Revenue Authority when the agreement is expressly set forth in a written document and signed by the employee and the Chief Executive of the Revenue Authority.

I have the right to end my work relationship with the Revenue Authority with or without advance notice or cause, and the Revenue Authority has an identical right. Each entity will strive to give adequate notice.

_______________________________________ Employee Signature Date

_______________________________________ Print Name

(EMPLOYER COPY)

employee handbook - cybergolfcdn.cybergolf.com/images/850/bcra-employee-handb… · web viewfor...

Documents