Loading...
4.1. ERMUSR 10-8-2019 Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Troy Adams, P.E. —General Manager MEETING DATE: AGENDA ITEM NUMBER: October 8, 2019 4.1 SUBJECT: Policy Manual Initiative ACTION REQUESTED: Approve, as outlined in the memo, the following: • Remove policy P.6 sections 11.0—12.0 and remove policy P.7 from the Policy Manual. • Move the following policies to the Commission Policy Manual: P.1, P.5, P.6, P.10, P.11, P.12, P.13, P.13a, and P.15. • Delegate authority to management and move the following policies to the Management Policy Manual: P.2, P.2a, P.2b, P.2c, P.3, P.4, P.8, P.9, P.9a, P.9b, P.14, and P.14a. BACKGROUND: In 2017, the commission worked with staff and a consulting firm to develop governance polices based on the Carver Model governance style.The previous polices were left in place, redundant with the new policies. An initiative was created to develop a migration plan for relevant old policies to become part of the new policy manual, confirm delegation of authority to management for old policies that are not governance, and to eliminate or remove documents that are not policy.The initiative will address the section of the old policy manual per the following commission action request tentative schedule: • September: Rates, Fees, and Programs Section Service Agreements & Requirements Section • October: Personnel Section • November: Administration Section (Except A.1 Service Policies) • December: Electric Section (Except E.1 Electric Department Rules) Water Section (Except W.1 Water Department Rules) • March: A.1 Service Policies E.1 Electric Department Rules W.1 Water Department Rules Per the schedule, the commission took action on the Rates, Fees, and Programs section as well as the Service Agreements & Requirements section in September. DISCUSSION: Page 1 of 4 54 The Personnel section contains 22 policy documents with action requests for consideration. These are attached for reference. An initiative overview and checklist is attached as well. As indicated in the attached overview, there are nine policy documents in the Personnel section which are proposed to be moved and incorporated into the Governance section.This retains the commission's direct authority over these documents as they will become part of the Commission Policy Manual.The nine policy documents and their new policy numbers are: • P.1 Employee Handbook: Proposed to move policy to G.4f1 Employee Handbook as a sub policy under G.4f Employee Interests policy. Additionally, this policy is reviewed annually by legal counsel to be updated for changes in labor law. This review process is underway and those updates, if any, would be brought to the commission for approval later this year. • P.5 Conflicts of Interest Policy: Proposed to move policy to G.2e1 Conflicts of Interest as a sub policy under G.2e Commission Member Conduct policy. • P.6 Drug Policy sections 1.0— 10.0: Proposed to move policy sections to G.4f2 Controlled Substances as a sub policy under G.4f Employee Interests policy. • P.10 Home Computer Purchase Assistance Policy: Proposed to move as a new section to proposed G.4f1 Employee Handbook rather than a standalone policy. • P.11 Inventory Policy: Proposed to move policy to G.412 Inventory as a sub policy under G.41 Protection of Assets. • P.12 iPad and Table Device Guidelines: Proposed to move policy to G.413 Mobile Device Guidelines as a sub policy under G.41 Protection of Assets. This policy will be brought back to the commission for content review at a later date. • P.13 Performance Metrics and Incentive Compensation Policy: Proposed to move to policy G.4g1 Performance Metrics and Incentive Compensation as a sub policy under G.4g Organization, Staffing, and Compensation. • P.13a Performance Metrics and Incentive Compensation Score Card: Proposed to move to policy G.4g1a Performance Metrics and Incentive Compensation Score Card as a sub policy under G.4g Organization, Staffing, and Compensation. • P.15 Use and Disposal of Utility Property: Proposed to move to G.411 Use and Disposal of Utility Property as a sub policy under G.41 Protection of Assets. In P.6 Drug Policy, the sections 11.0— 12.0 are not actually policy. Rather, those two sections are reference material for management. It is proposed that sections 11.0— 12.0 of this policy are removed from policy as standalone reference material. As indicated in the attached overview, there are 12 policy documents in the Personnel section which are proposed to be moved to the Management Policy Manual. This action would delegate the authority over these policies to management, while the commission would retain indirect authority over through their oversight of the General Manager. These 12 policy documents and their new policy numbers are: Page 2 of 4 55 • P.2 Apprentice Programs: This policy title and number exist; however, this umbrella policy had not yet been developed. The intent of this future policy was to document the specific jobs that required additional training and requirements for advancement through the commission approved pay plan steps. For positions not requiring additional training or certification, advancement through the pay plan steps occurs annually subject to performance and management approval. This is a process that should be clearly delegated to management to develop and oversee. • P.2a Electric Apprentice Program: ERMU has used/accepted a number of different lineworker apprentice programs over the years. Currently, ERMU prefers to use the program supported by the Minnesota Municipal Utilities Association. These apprentice programs have bookwork and exams which management then requires the lineworker to complete in order to advance through the ERMU pay plan steps.This process is not documented; however, the process is communicated to lineworkers upon hire. This is a management process for training employees and applies additional restriction to the pay plan adopted by the commission. This process should be clearly delegated to management to develop and oversee. • P.2b Technical Apprentice Program: Minnesota Municipal Utilities Association and recently began supporting a third party program for technical services apprentice training. ERMU has since been using these programs, but has not had an entry level employee hired at pay grade step 1 to start this training at the time of hire. Rather, ERMU has had existing employees already at top step in their job position elect to go through these trainings. Similar to the lineworker apprentice program, these technical apprentice programs have bookwork and exams which management will require future entry level meter technician to complete in order to advance through the ERMU pay plan steps.This process is not documented.This is a management process for training employees and applies additional restriction to the pay plan adopted by the commission. This process should be clearly delegated to management to develop and oversee. • P.2c Water Apprentice Program:This apprentice program was documented and approved by the commission in 1996. The process as documented is not being used and needs to be redeveloped. The process would be similar to the lineworker and technical apprentice programs.This process should be clearly delegated to management to redevelop and oversee. • P.3 Clothing Policy:This policy addresses the hazard categories and requirements for different types of personal protective equipment (PPE) and clothing. The Commission Policy G.4f Employee Interests, section 3 delegates to the General Manager the responsibilities that would include PPE requirements addressed in this policy. • P.4 Criteria for Clothing Replacement:This policy should be included in P.3 Clothing Policy. • P.8 Flexible Benefits Plan: This document outlines terms and definitions of the flexible benefits plan. The policy was drafted from a template provided through our insurance provided and was then adopted by the commission. However, this document does not belong with the commission policies. Rather, this should be a downstream management policy for the insurance program approved by the commission.This level Page 3 of 4 56 of detail is not governance and should be delegated to management to periodically revise and oversee. • P.9 HIPAA Security Policy: Similar to the Flexible Benefits Policy, this policy on the requirements associated with the Health Insurance Portability and Accountability Act (HIPAA) was developed from a template provided by our insurance provider and then subsequently adopted by the commission. This document does not belong with the commission policies. This level of detail is not governance and should be delegated to management to periodically revise and oversee. • P.9a HIPAA Privacy Certification Form:This is the form for the HIPPA Security Policy. This would follow the policy to be delegated to management. • P.9b HIPAA Compliance: And this is a compliance check list. This would follow the policy to be delegated to management. • P.14 Personal and/or Credit Use & Security Policy: This policy addresses requirements associated with the Fair Credit Reporting Act and employee access to social security numbers.This policy addresses details beyond governance and should be delegated to management. • P.14a Personal and/or Credit Use &Security Employee Responsibility Form: This is the form for policy and should follow in being delegated to management. ATTACHMENTS: • Commission Policy Manual and Management Policy Manual Implementation Overview • ERMU Policies—Personnel Section o P.1—Employee Handbook o P.2—Apprentice Program (to be developed) o P.2a—Electric Apprentice Program (to be developed) o P.2b—Technical Apprentice Program (to be developed) o P.2c—Water Apprentice Program o P.3—Clothing Policy o P.4—Criteria for Clothing Replacement o P.5—Conflicts of Interest Policy o P.6—Drug Policy o P.7—Educational Policy o P.8—Flexible Benefits Plan o P.9—HIPAA Security Policy o P.9a— HIPAA Privacy Certification Form o P.9b—HIPAA Compliance o P.10— Home Computer Assistance Policy o P.11—Inventory Policy o P.12—iPad and Tablet Device Guidelines o P.13—Performance Metrics and Incentive Compensation Policy o P.13a—Performance Metrics and Incentive Compensation Policy Scorecard o P.14—Personal or Credit Use and Security Policy o P.14a—Personal or Credit Use and Security Form o P.15 —Use and Disposal of Utility Property Page 4 of 4 57 Implementation Key Delete or Eliminate Move Policy Elk River O Poliq or S Municipal Utilities Not Needed - Remove COMMISSION POLICY MANUAL AND MANAGEMENT POLICY MANUAL IMPLEMENTATION OVERVIEW AND CHECKLIST - 2019 Completion Section and Date Policy GOVERNANCE Authority and Purpose Policies G.1a Bylaws G.1b Organizational Core Purpose G.1c Mission Statement G.1d Vision Statement G.1e Organizational Values G.1f Organizational Fundamentals G.1g Planning Themes Governance Policies G.2 Commission Purpose G.2a Commission —City Council Relationship and Roles G.2a1 Payment in Lieu of Taxes (PILOT) and Other Donations to the City of Elk River (Moved from A.17) G.2a2 Street Light Installation and Maintenance - Memorandum of Understanding (Moved from E.10) G.2a3 Payment of Private Water Line Connection and Repair Costs— Memorandum of Understanding (Moved from W.6) G.2b Governing Style G.2c Agenda Planning G.2d Commission Member Role, Responsibilities and Orientation G.2e Commission Member Conduct G.2e1 Conflicts of Interest Policy (Moved from P.5) G.2f Commission Officer Roles, Responsibilities and Succession G.2g Commission Committees G.2g1 Wage & Benefits Committee Charter G.2g2 Financial Reserves and Investment Committee Charter Page 1 of 6 58 ERMU Commission Policy Manual Table of Contents G.2g3 Information Security Committee Charter(A.24a) G.2h Independent Advisors to the Commission Commission—Management Connection Policies G.3 Commission - Management Roles G.3a Controlling Authority G.3b Delegation of Authority to the General Manager G.3c General Manager Accountability G.3d Monitoring Performance of the General Manager G.3e General Manager Performance Planning and Evaluation Delegation to Management Policies G.4 Corporate Limitations G.4a Succession of Leadership G.4b Information and Support to the Commission G.4c Strategic and Business Planning G.4d Customer Interests G.4d1 Customer Data Privacy Policy (Moved from A.18) dd referencebata P olic+ G.4e Core Customer Services #6 about ser��c6„aicies and practice G.4e1 Service Policies (Moved from A.1) lnfar.p®xa�,,,.te,.A.22 Retu,rn.ed Un-Pa,idL:Lt -ns,eolicy G.4f Employee Interests G.4f1 ERMU Employee Handbook (Moved from P.1) Fir Add reference for G.2e1 Conflicts of Interest Policy • Include P.10 Home Computer Purchase Assistance Policy G.4f2 Controlled Substances Drug Policy(Moved from P.6) G.4g Organization, Staffing, and Compensation G.4g1 Performance Metrics and Incentive Compensation Policy (Moved from P.13) G.4g1a Performance Metrics and Incentive Compensation Score Card (Moved from P.13a) G.4h Financial Planning and Budgeting G.4i Financial Condition and Transactions G.4i1 Investments G.4i2 Financial Reserves G.4i3 Debt Issuance and Payment G.4i4 Procurement G.4i4 Purchase Orders ley(Moved from A.20) G.4i5 Public Purpose Expenditures Policy (Moved from A.19) G.4j Cost Allocation and Recovery Page 2 of 6 59 ERMU Commission Policy Manual Table of Contents G.4j1 Rates and Charges for Electric Service G.4j2 Rates and Charges for Water Service G.4j3 Customer Deposits Policy (Moved from A.6) G.4k MMPA Relationship, Representative and Governance G.41 Protection of Assets G.411 Use and Disposal of Utility Property (Moved from P.15) 'ir( i1i,ui;c lit ' ' lt I .i UL G.412 Inventory Policy(Moved from P.11) G.4I3 Mobile Device Guidelines (Moved from P.12) G.4m Corporate Risk Management G.4n Legal and Regulatory Compliance G.4o Environmental Stewardship Add paragraph about Energy City Commission Add paragraph about Wellhead Protection Plan G.4o1 Water Use Restrictions (Moved from W.9) • Update to be "recommended" with commission authority though ty ordinance to declare mandatory emergency restrictions. G.4p External Communications G.4q Community Involvement G.4r Mutual Aid Policy (Moved from E.5) Results Policies G.5 Goals and Results4 RATES FEES ANTI PROGRAMS 09/10/19 T.1 Fee Schedule 09/10/19 T.2 Conservation Improvement Programs 09/10/19 T.3 Demand Electric Service Rate 09/10/19 T.4 Dispersed Generation/Interruptible Load Program Rate 09/10/19 T.5 Energy Management Rates 09/10/19 T.6 Non-Demand Electric Service Rate 09/10/19 T.7 Off-Peak Demand Electric Service Rate 09/10/19 T.8 Residential All Electric Service Rate 09/10/19 T.9 Residential Electric Service Rate 09/10/19 T.10 Street/Security Light Service Rate 09/10/19 T.11 Non-Demand Electric Service Rate 09/10/19 T.12 Water Service Rates 09/10/19 T.13 Ground Source Heat Pump Rate 09/10/19 T.14 Commercial All Electric with Ground Source Heat Pump Service Rate 09/10/19 T.15 Demand All Electric Service Rate 09/10/19 T.16 Large Industrial Demand Electric Service Rate Page 3 of 6 60 ERMU Commission Policy Manual Table of Contents 09/10/19 T.17 Electric Vehicle Charging Rates 09/10/19 T.18 Residential Clean Energy Choice Program Rate 09/10/19 T.19 Commercial Clean Energy Choice Program Rate SERVICE AGREEMENTS 4. REQl IIREMENTS 09/10/19 S.1 Additional Residential Electric Service Agreement 09/10/19 S.2 Cogeneration and Small Power Production Facilities Agreement 09/10/19 S.3 Commercial Developer Electric Service Agreement 09/10/19 S.4 Commercial & Industrial Electric Service Agreement 09/10/19 S.5 Commercial Interruptible Load Agreement 09/10/19 S.6 Dispersed Generation Program Agreement 09/10/19 S.7 Residential Developer Electric Service Agreement 09/10/19 S.8 Residential Electric Service Agreement 09/10/19 S.9 Security Light Agreement 09/10/19 S.10 Street Light Agreement 09/10/19 S.11 Service Requirements for Electric or Water-Commercial Developer/Builder 09/10/19 S.12 Service Requirements for Electric or Water- Residential Developer 09/10/19 S.13 Service Requirements for Electric or Water- Residential Home Builder/Owner 09/10/19 S.14 Temporary Electric Service Agreement 09/10/19 S.15 Residential Water Connection Permit 09/10/19 S.16 Commercial Water Connection Permit PERSONNEL P.1 Employee Handbook (Moved to G.4f1) P.2 Apprentice Programs (to be developed) P.2a Electric Apprentice Program (to be developed) P.2b Technical Apprentice Program (to be developed) P.2c Water Apprentice Program P.3 Clothing Policy (Management per G.4f) P.4 Criteria for Clothing Replacement (Include in P.3) P.5 Conflicts of Interest Policy(Moved to G.2e1) P.6 Drug Policy Sections 1.0 10.0(Move to G.4f2) P.6 Drug Policy Sections 11.0-12.0 (Not Policy; Management Reference Material) P.7 Educational Assistance Policy (Duplicate, also in Handbook) P.8 Flexible Benefits Plan P.9 HIPAA Security Policy P.9a HIPAA Privacy Certification Form P.9b HIPAA Compliance P.10 Home Computer Purchase Assistance Policy (Include in Employee Handbook) P.11 Inventory Policy (Moved to G.412) P.12 iPad and Tablet Device Guidelines (Moved to G.413) Page 4 of 6 61 ERMU Commission Policy Manual Table of Contents P.13 Performance Metrics and Incentive Compensation Policy (Moved to G.4g1) P.13a Performance Metrics and Incentive Compensation Score Card (Moved to G.4g1a) P.14 Personal and/or Credit Use & Security Policy P.14a Personal and/or Credit Use & Security Employee Responsibility Form P.15 Use and Disposal of Utility Property (Moved to G.411) A.1 Services Policies (Moved to G.4e1) A.2 Placeholder A.3 Banner and Flag Policy (Redundant, Included in A.17) A.4 Capital Asset Guide A.5 Cold Weather Rule Policy (Add reference/requirement in A.1 Sec 13.0 A) A.6 Customer Deposit Policy (Move to G.4j3) A.7 Customer List Procedure(Obsolete policy after territory acquisition.) A.8 Emergency Closing Procedure A.9 Emergency Procedures Guide A.10 Financial Reserves Policy (Management per G.4i2) A.11 Investment Policy (Management per G4.i1) A.12 Identity Theft Prevention Program - Red Flags Rule A.13 LFG Tour Procedure A.14 Meter Testing Procedure A.15 Natural Gas Line Damage Reporting Procedure A.16 Payment Arrangement (Not a policy. This form is more of an agreement.) A.17 Payment in Lieu of Taxes (PILOT) and Other Donations to the City of Elk River (Moved to G.2a) A.18 Privacy Policy (Moved to G.4d1) A.19 Public Purpose Expenditure Policy (Moved to G.4i5) A.20 Purchase Order Policy (Moved to G.4i4) A.21 477171e ention Policy A.22 Returned Un Paid Items Policy (Redundant, Incorporate into A.1) A.23 Standard Operating Procedures eloped) A.21 Management Committees Policy (to be developed} A.21la Information Security Committee Charter (Moved to G.2g3) A.25 Data Practices Policy A.25a Guide for Members of the Public Requesting Information A.25b Guide for Data Subjects Requesting Information A.26 Communications Policy ELECTRIC E.1 Electric Department Rules-Operations and Maintenance Manual • Sections will be cut and included in new commission policy G.4e1 Page 5 of 6 62 ERMU Commission Policy Manual Table of Contents E.2 Distribution Reliability Standard (Management per G.4e) E.3 Integrity Testing Policy (Add to tariffs) E.4 Mid-Block Street Lighting E.5 Mutual Aid Policy (Moved to C.4r) E. Pole Attachment '`olicy E.6a Pole Attachment Agreement E.7 Pole Disposal Policy (Redundant, Included in P.15) E.7a Pole Disposal Agreement E.8 Pole Move Procedure E.9 Street l,lh ;nstruction Standards E.10 Street Light Installation and Maintenance Memorandum of Understanding (Move to G.2a2) E.11 Two-Way Radio Guidelines E.12 Distributed Energy Resources and Net Metering Policy (Standalone policy) E.12a Rules Governing the Interconnection of Cogeneration and Small Power Production (Standalone policy) E.12b Cogeneration and Small Power Production Tariff (Standalone policy) WA-TER W.1 Water Department Rules-Operations and Maintenance Manual • Sections will be cut and included in new commission policy G.4e1 W.2 Water Distribution System Maintenance Program W.3 Customer Contact for Water Meter Change-Out W.4 Fire Hydrant Use and Maintenance W.5 Looping Water Mains W.6 Payment of Private Water Line Connection and Repair Costs Memorandum of Understanding (Moved to G.2a3) W.6a Payment and Assessment of the Costs to Repair Private Utility Lines City Policy(for reference only) W.6b Payment and Assessment of the Costs to Repair Private Utility Lines City Ordinance (for reference only) W.6c Petition, Waiver and Agreement for Payment of the Cost of Repairs to Private Utility Lines (Not policy. This is the form used to apply.) W.7 Side Lot Easements (Needs to be a requirement of the developer for looping mains per W.5) W.8 Water Shut-Off Request (Not policy. This is the request form.) W.8a Water Shut Off City Ordinance (for reference only), W.9 Water Use Restrictions (Moved to G.4o1) W.9a Water Use Restrictions City Ordinance (for reference only). W.10 Wellhead Protection Plan (Standalone, not part of Governance Policies.) Page 6 of 6 63 Elk River Municip al Utilitie s EMPLOYEE HANDBOOK 13069 Orono Parkway ELK RIVER, MN 55330 Office: 763-441-2020 Plant: 763-441-2212 September 2018 64 Table of Contents RECEIPT AND ACKNOWLEDGMENT iv 1. IMPORTANT NOTICE ABOUT THIS HANDBOOK 1 PERSONNEL RECORDS 1 ACCESS TO PERSONNEL RECORDS 2 GENERAL WORKPLACE POLICIES 4 2. OPEN DOOR POLICY 4 3. EQUAL EMPLOYMENT OPPORTUNITY 5 4. DISABILITY ACCOMMODATION 5 5. HARASSMENT PROHIBITED 6 Definitions of Sexual and Other Forms of Harassment 6 Scope of Policy 7 Procedure for Reporting Harassment 7 Confidentiality—No Retaliation 7 Questions About This Policy 8 6. BUSINESS CONDUCT 8 7. ETHICS, GIFTS AND CONFLICTS OF INTEREST 9 8. EMPLOYMENT OF RELATIVES 9 9. WHISTLEBLOWERS 9 10. WAGE INFORMATION 10 11. WEAPONS PROHIBITED 11 12. EMPLOYEE SAFETY 11 13. EXPOSURE TO HAZARDOUS SUBSTANCES 12 14. SOLICITATION AND DISTRIBUTION 12 Non-Employees 13 Employees 13 Related Policies 13 Violation of This Policy By an Employee 13 15. ELECTRONIC COMMUNICATIONS: INTERNET, E-MAIL, AND SOCIAL MEDIA 14 GENERAL GUIDELINES APPLICABLE TO ELECTRONIC COMMUNICATIONS, INCLUDING COMMUNICATIONS OVER SOCIAL MEDIA 14 BANDWIDTH CONSERVATION 16 16. SUPPLEMENTAL EMPLOYMENT 16 17. REPORT OF PERSONNEL CHANGES 16 18. ATTENDANCE 17 19. DISCIPLINE, DISMISSAL & LAY OFF 17 20. JOB POSTING 18 September 2018 65 21. PERFORMANCE REVIEWS 18 PERFORMANCE METRICS INCENTIVES 19 WAGES AND HOURS 19 22. WORK HOURS AND OVERTIME 19 23. EMPLOYEE CLASSIFICATIONS 20 Regular Full-Time Employee 20 Regular Part-Time Employee 20 Regular Field Worker 20 Exempt Employee 21 Non-Exempt Employee 21 Utilities Manager 21 Temporary Worker 21 24. TIME REPORTING POLICY 21 General Policy 21 Recording Time 21 Frequency 22 Time Deductions for Breaks 22 Ensuring Accuracy of Timekeeping Reports 22 Special Note About Work Performed Outside of Scheduled Times and Places 23 25. FAIR PAY POLICY 24 ALL EMPLOYEES 24 NON-EXEMPT EMPLOYEES 25 EXEMPT EMPLOYEES 26 26. CALL OUT TIME: REGULAR FIELD WORKERS 28 27. ON-CALL 29 Regular Field Workers 29 Other On-Call Arrangements 30 28. ELECTRIC RE-CONNECT TIME 31 29. STORM PAY 32 30. LEAD PAY DIFFERENTIAL 32 31. PAYCHECK DEDUCTIONS 32 32. PAYCHECKS 32 33. NIGHTWORK REST TIME 33 34. TRAVEL AND TRAINING TIME 33 BENEFITS 34 35. GENERAL BENEFITS 34 36. VACATION 34 37. PAID SICK LEAVE 36 38. PAID HOLIDAYS 37 39. EMPLOYEE CLOTHING 37 40. HEALTH CARE SAVINGS PLAN 38 it September 2018 66 41. 457 DEFERRED COMPENSATION 39 42. HEALTH INSURANCE COVERAGE 39 43. DENTAL INSURANCE 40 44. LONG-TERM DISABILITY 40 45. LONG TERM CARE INSURANCE 40 46. LIFE INSURANCE 40 47. EDUCATIONAL ASSISTANCE 41 LEAVES OF ABSENCE 42 48. PARENTING LEAVE 42 49. MINNESOTA SICK FAMILY MEMBER OR SAFETY LEAVE 43 50. SCHOOL ACTIVITIES LEAVE POLICY 44 51. BONE MARROW AND ORGAN DONATION LEAVE 44 52. NATIONAL GUARD AND RESERVE LEAVE 44 53. MILITARY LEAVE FOR UNIFORMED SERVICE 45 54. JURY/WITNESS DUTY LEAVE 45 55. PERSONAL LEAVE DAY 46 56. BEREAVEMENT LEAVE 46 57. GENERAL LEAVE 46 58. VOTING LEAVE; SERVICE AS ELECTION JUDGE 46 59. PAID LEAVE DONATION 47 RECEIPT AND ACKNOWLEDGMENT 50 GP:4813-3687-6655 v2 September 2018 67 RECEIPT AND ACKNOWLEDGMENT (EMPLOYEE REFERENCE COPY) By signing this receipt, I acknowledge that I have received a copy of the Elk River Municipal Utilities Employee Handbook (the "Handbook"). This Handbook and the policies contained or referenced in the Handbook supersede and replace previously- issued handbooks, contrary oral or written statements of employment policy, and contrary employment practices. I understand that the Employee Handbook may be amended at any time, with or without notice. I understand that I do not have a protected property interest in my employment with the Utilities. I also understand that neither this Handbook nor any provision in it creates a contract of employment for any particular duration between the Utilities and me. I acknowledge that it is my responsibility to become and remain informed about the employment policies and practices of the Utilities and to abide by the rules, regulations, standards and policies of the Utilities, including those contained in this Handbook. I also understand that any violation by me of the Utilities' rules, regulations, policies, practices, or standards is just cause for discipline, up to and including termination of my employment. Date Print or Type Name Employee Signature GP:4813-3687-6655 v2 iv September 2018 68 1. IMPORTANT NOTICE ABOUT THIS HANDBOOK This Employee Handbook sets forth general policies of the Elk River Municipal Utilities (the "Utilities") and is intended to help you get to know the Utilities and your responsibilities. The Handbook applies to all Utilities employees. The Utilities Commission shall, in accordance with its statutory responsibility to manage the Utilities, be responsible for the maintenance and periodic revision of personnel policies, the Utilities' personnel program, and this Handbook. The Utilities is committed to complying with all applicable law. If it comes to the attention of the Utilities that any provision of this Handbook is inconsistent with applicable law, the Utilities will comply with applicable law. Each employee of the Utilities is responsible to become and remain informed about the employment policies and practices of the Utilities and to abide by the rules, regulations, standards and policies of the Utilities, including those contained in this Handbook. This Handbook is designed to answer basic questions about the Utilities' employment policies and procedures and to serve as a resource when you may need information. This Handbook cannot cover every situation, and the Utilities reserves the right to interpret and apply this Handbook and to address each situation as it determines appropriate. If you have any questions about the information in this Handbook, or if the Handbook does not appear to address your concern, please contact your immediate supervisor, another Utilities manager, or the Utilities' Human Resources Representative. (The Utilities has arranged with the City of Elk River for Human Resources services. The Utilities' Human Resources Representative can be found in the City of Elk River's Human Resources Department.) No employee has a protected property interest in his or her employment with the Utilities, and nothing in or about this Handbook creates a contract of employment for any particular duration between the Utilities and any Employee. Violation of the Utilities' rules, regulations, policies, standards or practices is just cause for discipline, up to and including termination of employment. PERSONNEL RECORDS Certain personnel records are required by law, and others are needed for the Utilities benefits and administrative purposes. Please be sure that all personal information in your file is accurate and up-to-date. If your personal information changes, please let Human Resources know. 1 September 2018 69 ACCESS TO PERSONNEL RECORDS Minnesota Law provides employees with certain rights relating to their personnel records. (See Minnesota Statutes Sections 181.960 to 181.965). The Utilities will comply with all requirements of the law. As a new or continuing employee of the Utilities you are put on notice of the following rights and remedies provided by Minnesota law. 1. Employees, upon making a good faith written request, have the right to review their personnel record, as defined by the statute, up to once every six months. The record must be made available during the Utilities' normal hours of operation, but not necessarily the employee's normal working hours, and at the employee's place of employment or other nearby location. The Utilities may require that the review be done in the presence of a Utilities representative. If employees so choose, they may make a written request for a copy of the personnel record which will be provided free of charge. 2. Former employees, upon making a good faith written request, have the right to receive a copy of their personnel record, as defined by the statutes, once each year after separation of employment for as long as the personnel record is maintained. The personnel records must be provided free of charge. 3. The Utilities must comply with the written request to review or provide a copy of the personnel records no later than seven working days after receipt of the written request, or no later than fourteen days after the receipt of the request if the personnel record is located outside of the state. 4. Employees and former employees have the right to submit a written position statement to the personnel record if the record contains any disputed information which the employee/former employee and the Utilities cannot agree to remove or revise. The written position statement may not exceed five written pages. The written position statement must be included along with the disputed information in the record for as long as the disputed infoiination is maintained in the personnel record. A copy of the written position statement must also be provided to any other person who receives a copy of the disputed information from the Utilities after the written position statement is submitted. 5. If the Utilities and the employee have fully complied with the requirements related to disputed information, which are described in the paragraph immediately above, no communication by the employee or the Utilities of information contained in the personnel records may be made the subject of any common law civil action for libel, slander, or defamation, unless the Utilities communicates information with knowledge of its falsity or with reckless disregard of its falsity. 6. If the Utilities refuses to comply with the personnel record statutes, employees and former employees may bring a civil cause of action seeking to compel compliance and may recover actual damages plus costs for a violation of the statutes. In addition, the Minnesota Department of Labor & Industry can enforce the statutes and seek additional remedies and impose fines. September 2018 70 7. The Utilities may not retaliate against an employee for asserting the rights or seeking the remedies described above. Employers that retaliate against employees for exercising the rights or remedies described above may be liable for actual damages, back pay, reinstatement, costs, attorneys' fees and other make whole relief. In addition, the Minnesota Department of Labor & Industry may seek additional remedies and impose fines. 8. Information that properly belongs in the employee's personnel record, as defined in the statute, which is omitted from the personnel record provided by the Utilities to the employee may not be used by the Utilities in certain legal proceedings including administrative, judicial or quasi-judicial proceedings, unless the Utilities did not intentionally omit the information and the employee is given a reasonable opportunity to review the omitted information prior to its use. GP:4813-3687-6655 v2 3 September 2018 71 GENERAL WORKPLACE POLICIES 2. OPEN DOOR POLICY During your employment with the Utilities you may have certain concerns, such as an issue, suggestion, complaint, or question, about your job, your working conditions or some related matter. We strongly encourage you to raise any such concerns to Utilities management, so that we will have the benefit of your input on the matter and you will have the benefit of our best efforts to address any concerns you might have. In addition, you are required to report any conduct in the workplace or related to the Utilities that you believe is illegal, and to ask questions if you are not sure whether any particular conduct is legal or appropriate. Please also see the discussion under the Whistleblower Policy in this Handbook. Anyone who fails to report a known or suspected violation of law, regulation or internal policy may be considered to have committed an equally serious violation. That individual may be subject to corrective and/or disciplinary action, up to and including discharge. Under this Open Door Policy, we ask that you first raise any concern about your employment or the workplace with your immediate supervisor, if possible, and follow the steps below to have your concerns addressed. (Please note that issues of harassment should be addressed in accordance with the Utilities' Harassment Policy in this Handbook.) 1. If you have any concern about any aspect of employment with the Utilities or with the Utilities' business, please voice your concerns to your immediate supervisor as soon as possible. In most cases your immediate supervisor will be the person in the best position to address your concerns. The supervisor and the Utilities will make every effort to keep the matter confidential to the extent possible within the confines of the rights and obligations of you and the Utilities. 2. If for some reason you are not comfortable discussing your concerns with your immediate supervisor, choose another Utilities manager with whom to discuss your concerns. Again, he/she will make every effort to keep the matter confidential to the extent possible. 3. Alternatively, or in addition, you may feel free to contact the Utilities' Human Resources Representative. The Utilities has arranged with the City of Elk River for Human Resources services; the Utilities' Human Resources Representative can be found in the City of Elk River's Human Resources Department. The Utilities strictly prohibits retaliation or reprisal of any kind against an employee who makes a good faith report regarding a known, or suspected, violation or concern regarding any law. 4 September 2018 72 3. EQUAL EMPLOYMENT OPPORTUNITY The Utilities pledges its best efforts to avoid discrimination against any employee or applicant for employment because of race, color, creed, religion, sex, age, national origin, sexual orientation, marital status, familial status, pregnancy, genetic information, veteran status, status with regard to public assistance, disability, status as a patient enrolled in the state of Minnesota medical marijuana registry program or an enrolled patient's positive drug test for marijuana, or any other status protected by state or federal law. The Utilities prohibits discrimination against and harassment of any employee or job applicant on the basis of protected class status. Employees who participate in discrimination in violation of this Policy are subject to discipline up to and including termination. Retaliation against any employee for making a good faith complaint under this Policy or for assisting with investigations of complaints made under this Policy is also strictly prohibited. Any person who feels that he/she has experienced discrimination or harassment in violation of law and/or this Policy should immediately contact his/her supervisor, the Human Resources Representative, and/or any Utilities manager. Any manager or Director who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. 4. DISABILITY ACCOMMODATION The Utilities is committed to providing reasonable accommodation, as appropriate, for qualified employees who have disabilities and for health conditions related to an eligible employee's pregnancy, child-birth, or related health conditions. An employee who believes that he or she requires an accommodation due to a disability, pregnancy or child birth in order to perform the essential functions of his or her position should so advise his or her immediate supervisor, another Utilities manager, or the Human Resources Representative. We ask that this request be made in writing. On receipt of a reasonable accommodation request, the Utilities will engage in an interactive process with the employee to determine if the employee is entitled to a reasonable accommodation and if one can be granted without creating an undue hardship for the Utilities. The Utilities reserves the right to request medical or other certification of the need for the accommodation in accordance with applicable law. Retaliation against any individual for making a good faith complaint under this Equal Employment Opportunity/Disability Accommodation policy, for opposing discrimination, or for participating in an investigation of any claim regarding discrimination or disability accommodation is strictly prohibited. If you feel that you have experienced such retaliation, you should follow the Reporting Procedure outlined above in the Open Door Policy. Any manager or Director who 5 September 2018 73 receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. 5. HARASSMENT PROHIBITED All Utilities employees have a right to work in an environment free from discrimination and intimidation, including harassment. The mission of the Utilities is best accomplished in an atmosphere of professionalism that in turn is supported by mutual respect and trust. The Utilities expects all employees to work toward this goal. Harassment based on a person's race, color, creed, religion, national origin, sex, sexual orientation, disability, age, marital status, genetic information, status with regard to public assistance, veteran status or any other protected class status may be unlawful and is strictly prohibited by the Utilities. Definitions of Sexual and Other Forms of Harassment Harassment consists of unwelcome conduct based on a person's race, color, creed, religion, national origin, sex, sexual orientation, disability, age, marital status, genetic information, status with regard to public assistance, veteran status, or any other protected class status that is interfering with your job performance, or creating an intimidating, hostile, or offensive work environment; or when submission to such conduct is: • a condition of employment; or • a basis for an employment decision affecting your job. One form of prohibited harassment is sexual harassment. Sexual harassment includes unwelcome sexual advances, requests for sexual favors, sexually motivated physical contact or other verbal or physical conduct or communication of a sexual nature that is interfering with your job performance, or creating an intimidating, hostile, or offensive work environment; or when submission to such conduct is made: • a condition of employment; or • a basis for an employment decision affecting your job. The Utilities prohibits sexual harassment of any type and in any form, including verbal, physical, and visual harassment. Some examples of conduct that may be sexual harassment include: • use of offensive or demeaning terms that have sexual connotations; • telling suggestive jokes or stories and conversations about sexual exploits, sexual preferences, and desires; • jokes, cartoons,pictures, objects or stories that have a sexual content; 6 September 2018 74 • threats, demands or suggestions that an employee's work status, advancement or other terms and conditions of employment are contingent upon the employee's toleration of or acquiescence to unwelcome sexual advances; • repeated, unwelcome sexual flirtations, propositions, or invitations to social engagements; or • unwelcome and objectionable physical contact or physical proximity. Scope of Policy The Utilities prohibits harassment of any type or form. This policy prohibits same sex harassment as well as harassment by members of the opposite sex. In addition, this policy prohibits sexual harassment and any other form of harassment by any individual, including Utilities managers, employees, co-workers, and third parties such as clients, elected officials, consultants, contractors or vendors who deal with the Utilities' employees. Procedure for Reporting Harassment The Utilities wants to resolve any problems, but it can do so only if it is aware of them. The Utilities encourages any individual who believes he/she is being harassed to report any and all incidents of perceived harassment. If at any time you feel you are being harassed, you should immediately contact: your supervisor; and/or another Utilities manager (including any superintendent of the Utilities or other representative as defined in Section 22 of this Handbook); and/or the Human Resources Representative (at the City of Elk River). Any Utilities manager or other person who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. Your report of harassment may be oral or written; in either case, it is important that you state that your report is being made under this harassment policy, or that it concerns harassment. You may choose to whom you make the report; that choice, however, must be made from the list of individuals named above. The Utilities will promptly investigate harassment complaints as appropriate, and take other appropriate action. Any person who is found to have committed prohibited harassment will be subject to corrective action up to and including termination. Confidentially—No Retaliation The Utilities will strive to protect the confidentiality of information the Utilities receives pursuant to this policy to the extent feasible and to the extent permitted by law. 7 September 2018 75 Retaliation against any individual for making a good faith complaint under this policy, for opposing harassment, or for participating in an investigation of any claim regarding harassment or inappropriate behavior is strictly prohibited. If you feel that you have experienced such retaliation, you should follow the Reporting Procedure outlined in this policy. Questions About This Policy Any questions about this policy or any related matter should be referred to the Human Resources Representative or any Utilities manager. 6. BUSINESS CONDUCT In accepting employment with the Utilities, employees become its representatives to the public and are responsible for assisting and serving the customers for whom they work. An employee's primary responsibility is to serve the customers of Elk River Municipal Utilities. The values of Elk River Municipal Utilities - ethics, open and honest communication, maintaining a positive workplace for employees, and serving customers — must guide our daily business activities. We strive for and take individual responsibility for ethical behavior — not only because it is the right thing to do, but also because it is a fundamental value in public services. Unacceptable conduct consists of any act or omission that, in the business judgment of Elk River Municipal Utilities, significantly departs from expected standards of behavior affecting the workplace. Some examples of unacceptable conduct include, but are not limited to: 1. Not performing assigned duties to the best of the employee's ability at all times. 2. Not rendering prompt and courteous service to customers and the public at all times. 3. Not maintaining courtesy and professionalism towards other employees. 4. Unauthorized possession of Utilities property. 5. Falsifying timekeeping records or any other Utilities records. 6. Violating the Utilities' work rules regarding alcohol and illegal drugs. 7. Violating the Utilities' rules regarding Electronic Communications. 8. Fighting or threatening violence in the workplace. 9. Negligence or improper conduct leading to damage of employer-owned or customer-owned property. 10. Insubordination or other disrespectful conduct, including failing to respond to warnings or directives to improve conduct or performance. 11. Violation of safety or health rules. 12. Sexual or other unlawful or unwelcome harassment. 13. Unauthorized possession of firearms or any object that could be considered a dangerous weapon (or other violation of the Utilities' weapons policy). 14. Excessive absenteeism or any absence without reasonable notice. 15. Unauthorized disclosure of business secrets or confidential information. 8 September 2018 76 16. Misuse of Utilities resources. 17. Any other behavior unacceptable to Utilities management or any conduct inconsistent with the policies in this Handbook or the rules, practices or standards of the Utilities. All employees have a personal responsibility to report any behaviors or practices that may constitute unacceptable conduct under this policy. Such conduct may risk our future success. If you have any concerns or questions, discuss them with the Human Resources Representative, your supervisor or any Utilities manager. These concerns will be treated confidentially (to the extent possible) and with high priority. 7. ETHICS, GIFTS AND CONFLICTS OF INTEREST Utilities employees shall not use their official position for personal gain, engage in any business or transaction or have a financial interest, direct or indirect, which is in conflict with the proper performance of their official duties. Utilities employees must scrupulously avoid any activities that suggest a conflict of interest between their private interests and Utilities responsibilities. Employees shall not accept, either directly or indirectly, any money, property, gift, gratuity, reward, loan, fee, discount, or special consideration or special accommodation from any vendor or potential vendor to the Utilities or the City of Elk River, or that arises from or is offered because of their employment or any activity connected with their employment with the Utilities. 8. EMPLOYMENT OF RELATIVES It is generally the policy of the Utilities not to employ relatives or cohabitants of current employees or Utilities Commissioners. The purpose of this policy is to prevent conflicts of interest, the appearance of such conflicts, undue influence over an individual's employment, and distraction from workplace productivity and safety. Occasional exceptions may be made to this general policy for legitimate business reasons in the discretion of the Utilities; provided, however, that in no event will relatives or cohabitants be permitted to be in a direct reporting relationship at the Utilities. "Relative" for purposes of this policy includes parent, marital or non-marital domestic spouse, sibling, child and step-child, grandparent, grandchild, parent-in-law, a person for whom the employee is a legal guardian, first cousin, sibling-in-law, son/daughter-in-law, niece/nephew, and aunt/uncle. 9. WHISTLEBLOWERS Pursuant to Minn. Stat. § 181.932, Elk River Municipal Utilities will not discharge, discipline, threaten, or otherwise discriminate against, or penalize an employee regarding 9 September 2018 77 the employee's compensation, terms, conditions, location, or privileges of employment because: a. The employee, or a person acting on behalf of any employee, in good faith, reports a violation or suspected violation of any federal or state law or rule adopted pursuant to law to the Utilities or to any governmental body or law enforcement official; b. The employee is requested by a public body or office to participate in an investigation, hearing, inquiry; or c. The employee refuses the Utilities' order to perform an action that the employee has an objective basis in fact to believe violates any State or Federal law or rule regulation adopted pursuant to law and the employee informs the Utilities that the order is being refused for that reason. The Utilities will make reasonable efforts to preserve as confidential the identity of an employee making a report under this policy to the extent feasible and consistent with applicable law. Any Utilities manager who receives a report under this policy is required to communicate the matter to the Human Resources Representative immediately. Employees shall not make any statements or disclosures pursuant to this section knowing that they are false or that they are in reckless disregard of the truth. This section does not permit disclosures that would violate federal or state law or diminish or impair the right of any person to the continued protection of confidentiality or communications provided by common law. 10. WAGE INFORMATION Employees working for the Utilities, or living, in Minnesota have the right, under Minn. Stat. §181.172, to choose to disclose their own wages and to discuss another employee's wages that have been voluntarily disclosed by that employee. In addition, regardless of location, employees who are not managers or supervisors also have these rights. An employee does not, however, have the right to disclose to a competitor of the Utilities or to any other person any wage information regarding other employees of the Utilities that he or she has learned in the course of performing job duties that involve access to confidential and private information about employees. The Utilities shall not require an employee to agree to give up his or her wage disclosure rights as a condition of employment, to sign any document that purports to deny an employee his or her wage disclosure rights, or take any retaliatory or other adverse employment action against an employee for exercising his or her wage disclosure rights. A copy of Minn. Stat. §181.172 can be obtained from Human Resources. §181.172 permits a civil cause of action for a violation of the statute and, in any such action, the court may, if found appropriate, order job reinstatement, back pay, restoration of lost service credit, and the expungement of adverse records. 10 September 2018 78 11. WEAPONS PROHIBITED Elk River Municipal Utilities prohibits all employees from carrying or possessing firearms or other weapons while acting in the course and scope of their employment for the Utilities. Carrying or possessing firearms or weapons in Utilities vehicles is also prohibited. This policy extends to any situation in which employees are acting in the course and scope of their employment including while utilizing personal vehicles or attending work- related training. However, it is not a violation of this policy to lawfully carry a firearm in a personal vehicle that is lawfully encased and secured. Employees may be disciplined for violations of this policy up to and including termination of employment. A narrow exception is made to this policy, which is applicable only in connection with attendance at the Minnesota Municipal Utilities Underground School ("MMUA Underground School") or the Minnesota Municipal Utilities Overhead School ("MMUA Overhead School"). Both of these events are held at the MMUA Training Center in Marshall, MN. An employee is not prohibited from carrying or possessing a firearm or other appropriate weapon in a situation where, in connection with his or her Utilities employment, the employee is using a Utilities vehicle while attending MMUA Underground School or MMUA Overhead School --- if and only if the employee's participation in the MMUA Underground School or MMUA Overhead School includes a hunting or target-shooting activity, and provided that the employee is otherwise lawfully permitted to carry and possess a firearm. This exception applies only for the duration of the specific MMUA event and the period of the employee's travel to and from the event. 12. EMPLOYEE SAFETY Safety is of paramount importance to the Utilities. All employees and managers must follow the regulations and laws of the State of Minnesota and rules of the Utilities governing the safety of employees and the public. If employees have questions or concerns about issues affecting safety, they should immediately discuss them with their supervisor, any Utilities manager, the Human Resources Representative, or the relevant public safety authority. Employees are required to report accidents resulting in personal injuries and/or vehicle, equipment, or property damage to their supervisor immediately. Personal Injuries. Immediately report to your supervisor all accidents and injuries occurring within the course of your employment. The supervisor shall submit a First Report of Injury and a Supervisor's Report of Injury Form to the Human Resources Representative within twenty-four(24) hours of receiving such report from you. 11 September 2018 79 - Vehicle, equipment, or property damage accidents. Immediately report to your supervisor all damage to Utilities property. The supervisor should submit documentation regarding the incident to the Utilities' Office Manager within twenty-four (24) hours of the time of the damage or accident. A copy of the Minnesota Motor Vehicle Accident Report must be submitted for all vehicle accidents. The Utilities will provide necessary safety equipment to employees. This may include: • One pair of safety glasses at the time of employment. The employee shall provide the correct prescription for the safety glasses. • The Utilities will pay the cost of new safety lenses, upon a change in the prescription. If needed, frames will be replaced as needed contingent upon supervisor approval. • Safety glasses that are broken or damaged while the employee is on the job will be replaced by the Utilities. 13. EXPOSURE TO HAZARDOUS SUBSTANCES Any employee routinely exposed to hazardous substances or harmful physical agents as defined in the Minnesota Employee Right to Know Act (Mrs. STAT. § 182.675) shall be trained before being assigned or reassigned work exposing the employee to such substances or agents and shall be given training annually thereafter. Training shall include an explanation of how and where information about hazards is stored in the work place, how the hazards are labeled, and where to obtain specific information. The supervisor (or other designated employee) shall provide for such training and for compliance with the Minnesota Employee Right to Know Act, including the establishment of specific policies to insure compliance with the state law and regulations. An employee acting in good faith has the right to refuse to work under conditions which the employee reasonably believes present an imminent danger of death or serious physical harm to the employee. 14. SOLICITATION AND DISTRIBUTION The Utilities intends to establish and maintain a safe and productive business environment and to prevent interference with the work of its employees. This policy prohibits solicitation and the distribution of literature on Utilities property by non- employees. In addition, this policy addresses the limited circumstances under which solicitation and the distribution of literature on Utilities property by employees will be permitted, and it addresses the wearing and display of items, posting material on Utilities bulletin boards, and certain uses of the Utilities' computer, email, and other resources. The term solicitation means any oral or electronic communication that encourages, advocates, demands, or requests any position or action or contribution of money, time, 12 September 2018 80 effort, personal involvement or membership in any organization or the sale or purchase of any merchandise or service. The term distribution means posting, handing out, or otherwise distributing any written material in hard copy. Non-Employees Non-employees of the Utilities are strictly prohibited from engaging on Utilities premises in: i) trespassing; ii) the solicitation of any person; and iii) the distribution of any written material. Any violation or attempted violation of this policy by a non-employee should be reported immediately to the on-site supervisor. Employees Employees are prohibited from solicitation, for any purpose, during the working time of any employee involved in making or receiving the solicitation. Employees are prohibited from distribution of written material in any work area at all times. Employees are also prohibited from distributing written material anywhere during the working time of any employee actively engaged in the distribution. This policy does not prohibit an employee from performing solicitation or distribution in a non-work area on behalf of a third party that is not engaged in commercial, for-profit, or political activity, provided the employee has received the advance approval of the on- site supervisor to engage in such solicitation or distribution. Related Policies • Utilities Bulletin Boards. The Utilities in its discretion may permit employees to distribute written material by posting on Utilities bulletin boards in accordance with this policy, provided that any material for such posting must be reviewed and approved in advance by a Utilities manager, who may consult with the Human Resources Representative before making a decision whether or not to allow the posting. • Solicitation and Distribution on Utilities Computer and E-Mail Systems. Employees and non-employees are prohibited from using Utilities computer systems and other property and resources, including the Utilities e-mail system, for solicitation or distribution, except in connection with a Utilities-sponsored activity or, with advance approval of the on-site supervisor, on behalf of a third party that is not engaged in commercial, for-profit, or political activity. Violation of This Policy By an Employee 13 September 2018 81 Any employee in violation of this policy will be subject to disciplinary action up to and including discharge. 15. ELECTRONIC COMMUNICATIONS: INTERNET, E-MAIL, AND SOCIAL MEDIA This policy covers all types of electronic communications. All Utilities computers, software, servers, computer systems, cell phones and telephone systems and other electronic services arranged for by the Utilities ("Electronic Communications Systems" or "ECS") are the property of the Utilities and are intended and expected to be used for Utilities business. While occasional use of these systems for personal, non-business use is acceptable, employees must demonstrate a sense of responsibility and may not abuse such privileges. Communications of any kind by a Utilities employee over the Utilities' ECS, whether work-related or personal, is subject to monitoring and review by the Utilities at any time, with or without notice or permission. Employees should have no expectation of privacy in the use of these systems. The use of passwords on these systems does not mean that messages stored on them are private or confidential, either from the Utilities or others. This policy covers all usage and communications by employees in, on or over the Utilities' Electronic Communications Systems, including e-mail, voice-mail, Internet and social media, whether such usage or communications are from the Utilities' offices or from a remote location. This policy also covers electronic communications not done in, on, or over the Utilities' ECS but in which the employee identifies himself or herself as a Utilities employee. Violations of this policy may result in discipline, up to and including termination. All communications sent by employees over the Utilities' ECS must be respectful in tone and professional. Communications over the Utilities' ECS may not be used for transmitting, retrieving or storing any communications of a discriminatory or harassing nature, derogatory to an individual or group, obscene, or which are of a defamatory or threatening nature. Such communications should not be used for "chain letters" or for any purpose which is illegal or against Utilities policy. Employees must respect other people's electronic communications. Employees may not obtain unauthorized access to another's e-mail or voice-mail messages, except pursuant to direction from a Utilities manager for the purposes specified above. Employees may not use the e-mail or voice-mail systems in a way that causes congestion on the systems or that significantly interferes with another employee's ability to use the systems. GENERAL GUIDELINES APPLICABLE TO ELECTRONIC COMMUNICATIONS, INCLUDING COMMUNICATIONS OVER SOCIAL MEDIA 14 September 2018 82 • In general, the Utilities encourages the use of e-mail and other available electronic communications with residents, consultants, and others as a means of providing services more effectively and efficiently. Internet e-mail is provided and is intended for the Utilities' business use. • Tact counts. • Humor might not work. Attempts at humor in electronic communications are especially difficult to carry off successfully, so be careful and when in doubt, leave it out." Take extra steps to make your intent clear in written communications. • Never gossip, don't provide confidential personal information about yourself or someone else, and refrain from emotional responses. • Do not communicate with residents, consultants or others using e-mail without first obtaining their consent to email communication. Employees at all times must use discretion in communicating sensitive information and should select communications methods that will protect the confidential and/or sensitive nature of such information. • Communications over the Utilities' ECS may be identifiable and attributable to the Utilities. Do not send electronic communications that you would not send, or would not be authorized to send, over Utilities letterhead. • The Utilities' ECS may not be used to participate in social media or other electronic forums except for approved Utilities business, professional development, or business development purposes. • The Utilities' ECS may not be used to access pornographic or obscene material or other offensive or inappropriate content. • Internet access is provided primarily for you to retrieve information. Do not use the ECS to post information, comments or statements, except for prior-approved Utilities business, professional development or Utilities business development purposes. • An Internet site may request information about you in order to build a user profile or mailing list. Refuse any such requests when using the Utilities' ECS. Respond "no" to any suggested download, upgrade, or enhancement of software. Do not make any purchases or access a web site that charges a fee, except for approved Utilities business purposes. • Employees may not send electronic communications over the ECS that attempt to hide the identity of the sender or that represent the sender as someone else or someone from a different Utilities or a company. 15 September 2018 83 • Employees must respect all copyrights and intellectual property rights of others' materials, and may not copy, retrieve, modify or forward copyrighted, patented or trademarked materials except as permitted by the owner or as a single copy for reference use only. • Internet and other ECS usage is not confidential. The Utilities receives detailed monthly reports on Internet usage by individual employees and the Utilities' software tracks each Internet site you visit. BANDWIDTH CONSERVATION The Utilities uses the Internet for a number of key Utilities functions. To ensure sufficient bandwidth to perform these functions, the Utilities has implemented a variety of bandwidth conservation measures. These measures include blocking websites that have no instructional or administrative value. Employees may not use Internet radio stations for casual listening and/or background music. Employees may not download music or video files from the Internet. Employees who violate any of the guidelines may be subject to disciplinary action including, but not limited to, written warnings, revocation of access privileges and termination of employment. 16. SUPPLEMENTAL EMPLOYMENT The Utilities does not restrict employees from engaging in outside employment. However, the Utilities expects regular full-time employees to consider Utilities work their primary employment. No Utilities employee may engage in outside employment that interferes with the performance of his/her duties with the Utilities, that represents a conflict of interest, or that may influence or bias an employee's job related decision making ability. The Utilities will not change an employee's work hours to facilitate the scheduling of any outside employment. If a supervisor believes an employee's outside employment is detrimental to the Utilities and his/her position, the employee may be asked to discontinue the outside employment. If an employee is asked to discontinue outside employment and fails to do so, he/she may be subject to discipline up to and including terrination. 17. REPORT OF PERSONNEL CHANGES The Utilities attempts to maintain complete and accurate personnel information on its employees. It is the responsibility of each employee to notify the office of the Utilities when changes occur, including: • Name (through marriage or otherwise); • Address; 16 September 2018 84 • Beneficiaries for life insurance and retirement; • Telephone number; • Person to contact in case of emergency; or • Other changes which may affect benefits coverage. 18. ATTENDANCE Regular attendance is an essential function of every job with the Utilities. Every Utilities employee has an important role to play in maintaining a productive workplace. Therefore, it is essential that all employees report to work as scheduled every day. Unsatisfactory attendance, including reporting late to work and leaving work early may result in disciplinary action up to and including discharge. If an employee must be absent from work for any reason, other than approved time off, the employee must notify his/her immediate supervisor at least thirty (30) minutes prior to the start of his/her normal working hours. If an emergency prevents the employee from notifying his/her supervisor at such time, the employee must call his/her immediate supervisor as soon as possible during the workday. 19. DISCIPLINE, DISMISSAL & LAY OFF Discipline. The Utilities retains the right to take disciplinary and other action as it believes appropriate to manage employee performance and workplace conduct. The type and level of discipline imposed will be at the Utilities' discretion based upon the nature and severity of the issue and the circumstances as a whole. Examples of discipline and other action that may be taken to manage performance and workplace conduct include, but are not limited to: • Documented Coaching and Counseling • Oral reprimand • Written reprimand • Performance Improvement Plan • Suspension • Demotion • Termination. Discipline and other action may be used in any order or combination in the discretion of the Utilities. In some cases, one or more disciplinary actions will be taken before termination; in other cases, termination will be immediate. While the Utilities strives for consistency, the level of discipline taken in any given case does not establish a controlling precedent for future circumstances. 17 September 2018 85 Probation and Dismissal. All new employees shall be on probation for a period of one hundred eighty (180) days. Continued employment during this period shall rest solely with the discretion of the Utilities Commission. After that period, the employee shall attain regular status subject to the following: Employees on regular status may be dismissed only for cause, which may include, but is not limited to, the following: Conduct in violation of or inconsistent with Utilities policy, including but not limited to any and all policies set forth in this Handbook; conduct or language that is improper or inappropriate in the discretion of the Utilities; insubordination;failure to do the work assigned in a manner satisfactory to the Utilities; dishonesty or stealing; and the sale, transfer of, or possession, or being under the influence, of intoxicating beverages or controlled or mood altering substances while on the job. Layoff/Reduction in Force. The Utilities reserves the right and sole discretion to eliminate positions and/or reduce the hours associated with a position for any legitimate business reason, with or without cause. 20. JOB POSTING As position vacancies occur at the Utilities, the position's job description will be posted in a prominent location to inform employees of the vacancy. Employees in good standing that wish to be considered for the position are encouraged to contact the appropriate decision-maker(s) indicated on the posting. The Utilities may also advertise the vacancy to attract external candidates. The Utilities retains all its managerial rights and has the sole discretion to decide which candidate is best qualified to fill a vacant position, whether or not the candidate is a current Utilities employee. 21. PERFORMANCE REVIEWS An employee's immediate supervisor or department head normally will conduct a performance review on an annual basis. Employee performance, however, may be coached or reviewed formally or informally at any time. Performance reviews are an opportunity for employees, management, and the Utilities to assess an individual's job performance and to assure the continuing improvement of every employee's performance. The performance review system is designed to: • Ensure that quality services are provided to the public at the least possible cost; • Motivate and develop employees to their fullest potential; 18 September 2018 86 • Clarify roles and mutual expectations of supervisors and employees; • Promote open and ongoing communication between employees at all levels, including feedback from subordinates to supervisors; and • Assist in determination of whether employees are meeting the performance standards for their position. The performance review will usually be documented in writing as well as delivered orally to the employee in person. Completed performance review forms should be signed by the employee and the supervisor or other Utilities manager or representative delivering the review to the employee. These completed forms are generally maintained in the employee's personnel file. Performance Metrics Incentives The Utilities uses a Performance Metrics Incentive system to annually award performance-based compensation to eligible employees (those currently employed who are in good standing). An employee must remain employed by the Utilities at the time such award is to be made in order to receive the incentive. WAGES AND HOURS 22. WORK HOURS AND OVERTIME For purposes of timekeeping and overtime calculations, the regular workweek at the Utilities runs from Tuesday through Monday. Non-exempt employees are paid on the basis of hours worked. Exempt employees are paid on a salary basis; their compensation is not based on the number of hours they work. All non-exempt employees will be paid for their time worked in excess of forty (40) hours during the workweek (Tuesday — Monday) at a rate of one and one-half times the employee's regular rate of pay. In addition, regular field workers will be paid for regular work performed in excess of eight (8) hours in a day at a rate of one and one-half times the employee's regular rate of pay. Further, if a field worker uses sick or vacation time during the regular eight hour day, this will not affect the application of overtime rate for those hours worked in excess of the regular work day. Also, when a field worker is mandated to start work prior to the normal scheduled work day, the hours worked outside of the regular scheduled workday will be paid at a rate of one and one-half time the employee's regular rate of pay. 19 September 2018 87 Two times a non-exempt employee's regular rate will be paid for time worked on Sundays and designated Holidays. The eight hour and double time provisions above do not apply to travel and training time spent away from the regular workplace, but the forty hour overtime pay provision does apply in all cases where an employee is engaged in activity related to and/or required in connection with his or her Utilities employment. Exempt employees are salaried and do not receive overtime. 23. EMPLOYEE CLASSIFICATIONS The following definitions are provided to assist employees in understanding their employment classification and benefits eligibility. Although employees generally will be classified as one of the following, they should be aware that their classification may change at any time as the Utilities considers appropriate. All employees are designated as either non-exempt or exempt from federal and state wage and hour laws. Non-exempt employees are covered by specific provisions of the wage and hour laws, including overtime pay. Exempt employees are excluded from specific provisions of the wage and hour laws, including the overtime provisions. Generally, exempt employees are engaged in managerial, professional, administrative, or executive positions and are paid on a salaried basis. It is our policy to fully comply with federal and state wage and hour laws. In keeping with this commitment, we will pay exempt employees their full salary (or salary plus vacation to equal the amount of the full salary) for any workweek in which they perform work, regardless of the number of days or hours worked, subject only to deductions that are permitted by law. Full day deductions from pay that are permitted by law include, for example, deductions for personal time off, sick days before or after eligibility for paid sick leave, or for infractions of written workplace conduct rules including but not limited to any rule or policy set forth in this Handbook. Full or partial day deductions may be made from the salaries of exempt employees for infractions of safety rules of major significance and in certain other limited circumstances. Employees are classified according to the following definitions: Regular Full-Time Employee. A regular full-time employee typically works 40 or more hours per week, and is not classified as a temporary worker. Regular Part-Time Employes A regular part-time employee typically works fewer than 40 hours per week, and is not classified as a temporary worker. Regular Field Worker. An employee whose regular assigned position involves performing a significant portion of his or her work outside of the Utilities' physical facilities. 20 September 2018 88 Exempt Employee. An employee whose duties result in exclusion of the employee's work from coverage under the minimum wage and/or overtime provisions of the wage and hour laws. Non Exempt Employee. An employee whose duties result in coverage of the employee's work under the minimum wage and/or overtime provisions of the wage and hour laws. Utilities Manager. Any employee of the Utilities, or other individual identified by the Commission, who is a Utilities supervisor, superintendent, manager, director, representative or other individual who is generally identified to employees by Utilities policy, practice or communication as having managerial, supervisory, or administrative authority to act on behalf of the Utilities, regardless of whether such authority is limited or subject to the authority of others in the Utilities' organizational structure. Temporary Worker. A temporary worker typically is hired for a specific period of time. Generally, temporary workers are hired as interim replacements, to supplement the work force, and/or to assist with specific projects. Temporary workers often will be informed of an estimated duration of their assignment, although either the worker or the Utilities may end the work relationship at any time. Temporary work that continues beyond an estimated duration in no way implies a change in the worker's status. Temporary workers retain their temporary status unless and until they are specifically notified by the Utilities of a change. 24. TIME REPORTING POLICY General Policy The goal of the time reporting system is the accurate and timely reporting of time worked (by job or account) and time off(by category). This is essential for (1) guaranteeing that employees are paid correctly and that their leave accumulations are accurate, (2) monitoring actual performance against budgetary goals, and (3) ensuring labor costs are properly reported. Each employee is responsible for the accurate submission of his or her own personal time reporting, and each supervisor is responsible for reviewing the employee's compliance with this time reporting policy. Recording Time Non-exempt employees are required to record and submit the following on their timecard: 21 September 2018 89 • Amount of Time Worked in increments of the nearest one-quarter hour; • Description of the activities performed during the time worked; • Identification of the account to be charged (accounting system designation); and • The work order(s)to which the time applies (as appropriate). The purpose of the description of activities during the time worked is to document for employee performance and client accountability purposes how an employee's work time was spent. Work orders are utilized for specific projects to track time and labor for billing purposes, or capitalization projects. Frequency Non-exempt employees are required to fill out their timecards daily. It is preferred that employees fill out their timecards at the end of each completed work day, but timecards may be completed within the first hour of arriving at work on the subsequent work day. This is not intended to conflict with payroll deadlines for paperwork. Timecards will be checked periodically throughout the pay period for completeness and accuracy. It is understood that timecards must be available for, and are subject to review/audit by, the employee's supervisor at any time. Time Deductions for Breaks Field workers generally will receive one fifteen minute paid break in the morning and one in the afternoon; and will receive a 30 minute unpaid lunch break during each shift. Office employees receive a 60 minute break for lunch, 30 minutes of which is paid in lieu of having two fifteen minute breaks, morning and afternoon. The other 30 minutes of the office employees' 60 minute lunch break is unpaid. Please see below under "Ensuring Accuracy of Timekeeping Reports" for important information about pay practices affecting unpaid lunch breaks. Ensuring Accuracy of Timekeeping Reports Non-exempt employees are responsible for, and must take steps to ensure, the accuracy and completeness of time reporting data collected. This is critically important because the Utilities relies on such submissions in carrying out its duty to properly pay wages and other forms of compensation. Furthermore, knowingly submitting or approving inaccurate time reporting data is a violation of policy and may subject the person to disciplinary action. PLEASE NOTE: By submitting time reporting data a non-exempt employee is attesting to the accuracy of the time data reflected on the timecard and/or in the report. 77 September 2018 90 PLEASE NOTE FURTHER: Because of the regularity of our break and work schedules, the Utilities automatically deducts scheduled unpaid lunch breaks. If an employee does not receive the 30 minute unpaid lunch break on any given shift, the Utilities will pay you for that 30 minutes. We can do so, however, only if you notify us that you did not get your break. It is your responsibility to provide this notice to your supervisor. A pattern of not taking unpaid lunch breaks may subject an employee to discipline; but it will never result in the Utilities failing or refusing to pay for such time. Special Note About Work Performed Outside of Scheduled Times and Places Each non-exempt employee must accurately record and properly report all time spent performing work for the Utilities, regardless of the location where such work is performed. Employees generally should not perform work at times or places outside of the times and places they are scheduled to work by the Utilities. If a need for work outside of scheduled times or places is, or should be, anticipated, the employee should seek permission to perform such work from Utilities management in advance, and if permission is not secured in advance such work should generally not be performed. Performing work outside of scheduled and approved times and places may result in discipline; it shall not under any circumstances, however, result in an employee not being paid for time spent performing Utilities work. In the case of a non-exempt employee who is on call, the on call stipend paid to the employee covers all compensation due for calls taken as to which there is no call out. If unanticipated, time-sensitive, or urgent work needs to be performed at times and/or places outside of those scheduled by the Utilities, the non-exempt employee should perform only so much of the work as is necessary to address the immediate need. Regardless of whether work is anticipated or of an urgent nature, and regardless of whether advance permission has been received to do such work or not, all time spent by a non-exempt employee actually performing Utilities work must be accurately recorded and properly reported to Utilities management. Further to the Special Note above: Working Remotely Non-exempt employees who wish to work remotely (other than field employees whose normal duties entail working away from the Utilities' offices) must first obtain written permission from management to do so. Employees may not access Utilities' systems or data without first obtaining such permission. Any and all time worked remotely, including time spent accessing Utilities systems or data for the benefit of the employer, must be recorded and reported to the Utilities in order to assure proper compensation, in accordance with this Time Reporting Policy and the Fair Pay Policy below in Section 25. 23 September 2018 91 25. FAIR PAY POLICY Elk River Municipal Utilities (referred to in this Fair Pay Policy as the "Employer" or the "Utilities") is committed to fair compensation for its employees as explained in this Fair Pay Policy. Specifically, it is the policy and practice of the Employer to accurately compensate employees and to do so in compliance with all applicable state and federal laws. The Utilities will never knowingly fail or refuse to pay an employee the full amount of compensation to which he or she is entitled by law for work performed on behalf of the Utilities. ALL EMPLOYEES Protection of Employee Rights The Employer will protect the right of each employee to receive compensation according to the law. Violations of this Fair Pay Policy, whether by a managerial or non- managerial employee, may result in disciplinary action, if appropriate under the circumstances, up to and including termination of employment. The Employer will not tolerate or allow any form of retaliation against individuals who report alleged or suspected violations of this policy or who cooperate in the Employer's investigation of such reports. Retaliation is unacceptable, and any form of retaliation in violation of this policy will result in disciplinary action, up to and including termination. Record Your Time And Review Your Pay Stub To ensure that you are paid properly for all time worked and that no improper deductions are made, you must record correctly all work time and review your paychecks promptly to identify and to report all errors. The Employer makes every effort to ensure that its employees are paid correctly. Occasionally, however, inadvertent mistakes can happen. When mistakes happen, the Employer will promptly make any corrections necessary to provide you with the pay to which you were entitled and as otherwise required by law. To assist the Employer in its efforts, please review your pay stub when you receive it to make sure it is correct. If you believe a mistake has occurred or if you have any questions, please use the following procedure. How to Raise a Question or Concern about your Pay or a Payroll Deduction If you have questions about your pay or any deduction from your pay, please immediately contact your supervisor/manager. If you believe your paycheck has been subjected to an improper deduction or that the pay you have received does not accurately reflect the compensation you are entitled to for your work, you should immediately report the matter to your supervisor/manager, the Finance & Office Manager, or the Payroll Specialist. 24 September 2018 92 The Employer will fully investigate every such report, including by reviewing appropriate time and payroll records and interviewing persons responsible for payroll and/or payroll deductions. If you have been paid incorrectly or if the Employer determines that a deduction was improperly made, the Employer will reimburse you as promptly as possible, which will be no later than two pay periods from the time you report the suspected problem. The individual(s) responsible for the error will be investigated further to determine if the error was an isolated incident or whether instead it may be part of a pattern of conduct that requires further action on the part of the Employer. Regular Attendance is an Essential Job Function and Your Attendance Record is a Performance Issue Regular attendance is an essential function of jobs with the Employer. The failure of any employee, whether exempt or non-exempt, to perform according to the Employer's expectations, including any failure by an employee to meet the Employer's attendance standards, may result in disciplinary action up to and including termination of employment. For these and other reasons, it is important for employees to accurately record the time they work for the Employer. NON-EXEMPT EMPLOYEES If you are classified as a non-exempt employee, the Employer relies on your use of the timekeeping software to maintain an accurate record of the total hours you work each day. The timekeeping software is designed to reflect all regular and overtime hours worked, any absences, late arrivals, early departures and meal breaks. If any error or inaccuracy occurs in connection with your use of the timekeeping software it is your responsibility to notify your supervisor/manager to correct the error or inaccuracy. When you receive each pay check, please verify immediately that you were paid correctly for all regular and overtime hours worked during each work week. You should not work any hours that are not scheduled or requested of you by the Employer unless you are authorized to do so by your supervisor. Do not start work early, finish work late, work during a meal break or perform any other extra or overtime work unless you are authorized to do so and you record such time on your time card. Non- exempt employees are strictly prohibited from performing any "off-the-clock" work. "Off-the-clock" work means work you perform but fail to report on your time card. Any employee who fails to report or inaccurately reports hours worked will be subject to disciplinary action, up to and including termination. It is a violation of the Employer's policy for any employee to falsify a time card, or to alter another employee's time card. It is also a serious violation of Employer policy for any employee or manager to instruct another employee to incorrectly or falsely report hours worked or alter another employee's time card to under-report or over-report hours worked. If any manager or employee instructs you to either (1) incorrectly or falsely under-report or over-report your hours worked, or (2) alter another employee's time records to inaccurately or falsely report that employee's hours worked, you should report 25 September 2018 93 the situation immediately to the Payroll Specialist, the Finance & Office Manager, or your supervisor/manager. On Call Time For Non-Exempt Employees Non-exempt employees in certain positions may be scheduled to be on call for duty of various kinds. Compensation for time spent on call by non-exempt employees is generally subject to applicable state and federal law and to the terms of any governing union contract. Similarly, compensation for time spent actually working is paid according to applicable state and federal law and to the terms of any governing union contract. EXEMPT EMPLOYEES Salary Basis of Compensation If you are classified as an exempt employee, you will receive a salary that is intended to compensate you for all hours worked for the Employer. This salary will be established at the time of hire or when you become classified as an exempt employee. While your salary may be subject to review and modification from time to time, such as during salary review times, the salary will be a predetermined amount that will not be subject to deductions for variations in the quantity or quality of the work you perfoiui. Attendance and Recording Time for Exempt Employees Although exempt employees are paid on a salary basis and not by the hour, all exempt employees are nevertheless required to record all time spent working for the Employer. This is important for a variety of reasons, but it is not for the purpose of paying an exempt employee other than on a salary basis. For payroll purposes, the regular workweek for exempt employees of the Employer is defined as the week running from Tuesday morning at 12:00 a.m. to the following Monday evening at 11:59 p.m. The regular business workday for exempt employees is generally from 7:00 a.m. to 3:30 p.m. or 8:00 a.m. to 4:30 p.m., unless a manager or supervisor has specified other expectations or arrangements. The Employer generally expects that an exempt employee will work forty or more hours in each workweek. Exempt employees are required to meet the Employer's attendance standards, which the Employer sets in its discretion. On Call Time For Exempt Employees Exempt employees who are assigned on-call duty or pager duty do not receive additional pay for that duty. The Employer may, from time to time in its discretion, choose to assign certain credit or rewards to exempt employees for performing such duty. 26 September 2018 94 Deductions from an Exempt Employee's Salary The Employer does not permit any payroll deduction unless it is approved by the Finance & Office Manager. Deductions from an exempt employee's salary will only be made in good faith and in compliance with applicable law. No manager or other employee of the Employer has the authority to order any deductions from an exempt employee's salary without the approval of the General Manager. Federal and state law limit the deductions that may be made from the salary of an exempt employee. The Employer intends to fully and strictly comply with these limitations. Please note that these limitations concern the amount of gross salary received on the paycheck; but these are different from any limitation on deductions from an employee's leave bank. Further explanation of how this works follows below. Important Definitions. A deduction from salary is a deduction that results in a lower gross pay amount on an employee's paycheck. A deduction from a leave bank does not result in a lower gross pay amount on an employee's paycheck, but, rather, reduces the balance in the employee's leave account; or, in other words, reduces the amount of an employee's accrued and unused vacation or sick leave. Permissible Deductions from Salary. Absent contrary state law requirements or a specific employment contract executed by a duly authorized representative of the Employer, the salary of an exempt employee may be reduced for any of the following reasons: • Full day absences for personal reasons. • Full day absences for sickness or disability (which absence may otherwise be paid through any sick time benefits available to the salaried employee, if any). • Full day disciplinary suspensions for infractions of the Employer's written policies and procedures. • Full day disciplinary suspensions for violations of workplace safety rules of major significance. • To offset amounts received as payment for jury and witness fees or military pay. • The first or last week of employment in the event the employee works less than a full week. 27 September 2018 95 The salary of an exempt employee may also be reduced for certain types of deductions such as the employee's portion of health, dental or life insurance premiums; state, federal or local taxes, social security; or, voluntary contributions to a Section 457 retirement plan. Impermissible Deductions from Salary. In any work week in which an exempt employee performs any work, the exempt employee's salary amount will not be reduced for any of the following reasons, although, as explained further in more detail below, the employee's leave bank may be reduced for these reasons, in some circumstances: • Partial day absences for personal reasons, sickness or disability. • Absence because the facility is closed on a scheduled work day. • Absences for jury duty, attendance as a witness, or military leave in any week in which you have performed any work. • Any other deductions prohibited by state or federal law. Permissible Deductions from An Exempt Employee's Leave Bank. Federal and state law permit the Employer to reduce an exempt employee's accrued vacation or sick balance for full or partial day absences for personal reasons, sickness or disability. Deduction for the use of such leave time will not be made from the exempt employee's salary, but from the exempt employee's leave bank. Questions or Concerns about This Fair Pay Policy If you have questions or concerns about this Fair Pay Policy, please contact your supervisor/manager or Human Resources. 26. CALL OUT TIME: REGULAR FIELD WORKERS Regular field workers who are asked to report for work outside their regular working hours shall be paid a minimum of two (2) hours each time they report for work. Scheduled work contiguous to normal working hours shall not be subject to this two (2) hour minimum reporting pay obligation. However, if a regular field worker reports for work before or remains after the regular eight (8) hour work day, or works on a Saturday, Sunday or Holiday, he/she will be paid at the applicable overtime rate for each hour worked over eight in a day, or on a Sunday or Holiday, as applicable. Such reporting and overtime pay is not applicable to situations involving travel or training time away from the regular workplace except where the employee's total working time for the workweek exceeds 40 hours, in which case the 40 hour overtime provision will apply. 28 September 2018 96 Work performed for which an employee does not report to a particular work site, such as work that can be performed on a laptop computer from a non-work site, shall not be subject to this two hour minimum reporting pay obligation. This policy does not apply to employees other than regular field workers. 27. ON-CALL Regular Field Workers. Required On-Call Rotation for Regular Field Workers. Regular field workers (including linepersons, water operators, and other specifically trained field workers) are subject to a residency rule. These same workers are also subject to required participation in a scheduled on-call rotation. Apprentices may be excluded from the on-call rotation for up to one year from their date of hire, per management discretion. The on-call rotation is scheduled in one (1) week blocks. Residency Rule. The residency rule applies to the regular field workers who may be required to serve on-call. The residency rule is that these employees must live within a twenty (20) mile radius of the power plant. Response Time. The following guidelines on response time apply to regular field workers in the on-call rotation schedule on a 24-hours-a-day, seven-days-a-week basis during the workers' scheduled on-call weeks. • While on-call, workers must remain within the 20 mile residency radius. • While on-call, workers are expected to make immediate telephone contact in response to a call. • While on-call, workers are expected to urgently report to a site of need within a reasonable time, which will vary depending on the identified reason for the call. Depending on the need an on-call worker may find it necessary to call in a field partner to assist in providing appropriate and timely call response. Take Home Vehicles. Regular field workers who are part of the scheduled on-call rotation will be provided a company vehicle to take home for the exclusive purpose of responding to calls about Utilities business during the on-call block. 29 September 2018 97 Compensation for On-Call Time. Time spent on-call by regular field workers is not working time. In recognition of this on-call service, however, nominal compensation is paid. Weekly Compensation for Workers in an On-Call Rotation. For workers in a regular on-call rotation, compensation of twelve (12) hours at the worker's base rate of pay is paid, which covers an entire one (1) week block of on-call service. This compensation covers all time spent on call during the on call week, including phone or other remote triage work as to which there is no call out. Pro Rata Compensation for Workers Performing Back- Up On-Call Service. Workers not in a regular on-call rotation may be designated and required to serve on-call on a back-up basis. Such workers who serve on-call for less than a full week at a time will be compensated for their on- call service on a pro rata basis for each day of on-call service, at the daily rate of 1/7 of 12 hours times the worker's base rate of pay. Workers not in a regular on-call rotation who serve on call, upon designation, for a full week will receive compensation on the same basis as do workers who are in an on-call rotation. When a recognized paid holiday falls within the on-call block covered by the worker (whether a week or portion thereof), eight (8) comp time hours will be awarded as additional on-call compensation. Compensation for Actual Response Time. Time spent actually responding to a call that is received while a worker is serving on-call, however, is working time, and is therefore paid based on an employee's regular rate of pay. Call out time. When an employee is on-call, the Utilities' policy on call out time pay still applies, in accordance with the terms of that policy. Other On-Call Arrangements. Certain employees other than regular field workers, namely, the Electrical Line Superintendent and the Water Superintendent, are subject to call response requirements for emergency preparedness and/or customer service purposes. The Electrical Line Superintendent and the Water Superintendent are not subject to the residency rule that applies to regular field service workers. 30 September 2018 98 Superintendents. Electric Superintendent. The Electric Superintendent is required to be available to triage or respond on an as- needed basis to emergency calls 24 hours a day, seven days a week without rotation. Such on-call time and availability is not working time. The Electric Superintendent is not required to remain within the residency radius and does not receive additional compensation for on-call time or for actual response time. The call out time policy does not apply to the Electric Superintendent. The Electric Superintendent shall arrange for another qualified Utilities employee to be on call: 1) during his or her scheduled vacation periods; 2) when it is necessary for the Electric Superintendent to use accrued sick leave. Water Superintendent. The Water Superintendent is required to be available to triage or respond on an as- needed basis to emergency calls 24 hours a day, seven days a week without rotation. Such on-call time and availability is not working time. The Water Superintendent is not required to remain within the residency radius and does not receive additional compensation for on-call time or for actual response time. The call out time policy does not apply to the Water Superintendent. The Water Superintendent shall arrange for another qualified Utilities employee to be on call: 1) during his or her scheduled vacation periods; 2) when it is necessary for the Water Superintendent to use accrued sick leave. Take Home Vehicles. Based on the expectation that they will regularly be available to respond in a timely and appropriate manner to calls about Utilities business outside of regular business hours, the Electric Superintendent and the Water Superintendent, are provided Utilities vehicles to take home. These vehicles are subject to the Utilities' Use and Disposal of Utility Property policy and may only be used for the exclusive purpose of responding to calls about Utilities business. 28. ELECTRIC RE-CONNECT TIME Regular field workers performing electric re-connects at times other than during their scheduled work hours will be paid in accordance with the general policy on Call Out Time for Regular Field Workers. 31 September 2018 99 29. STORM PAY Employees assigned to work at another utilities distribution system to assist with restoration following a storm, will receive time and one-half(1.5) times their regular rate of pay for all such hours worked, except hours worked on Sunday or an Elk River Municipal Utilities recognized Holiday, which shall be paid at two (2.0) times the employee's regular rate of pay. The Utilities will use its best efforts to rotate and distribute these assignments equally with priority on maintaining proper staffing levels at Elk River Municipal Utilities. 30. LEAD PAY DIFFERENTIAL An employee who is currently a lineman shall assume the duties of a lead lineman when the lead lineman is absent from a crew, provided that only the most senior lineman on a crew shall assume the lead lineman's duties. The lineman assuming such duties shall receive a rate differential equal to 3% of the applicable rate of pay times the number of hours worked during which the lineman assumed such lead duties. The rate differential provided in this policy applies during both regular scheduled work hours and after hours. During after-hours call out, as well as at any other time, this rate differential will be paid only when the crew is full and the lead lineman is absent. 31. PAYCHECK DEDUCTIONS By law, the Utilities is required to withhold federal and state taxes, FICA and PERA from an employee's pay. The Utilities also has a Health Care Savings Plan with mandatory participation and will withhold applicable amounts from an employee's pay. In addition, other deductions may be made upon authorization of a participating employee including the following: a. Employee share of health insurance g. World Vision b. Credit Union h. United Way c. PERA life insurance d. 457 contributions e. Flexible benefits f Computer Loans S1,200.00 (12 months) 32. PAYCHECKS Employees are paid every two weeks. The pay period begins every other Tuesday at 12:00 a.m. and ends every other following Monday at 11:59 p.m. Payday is the Friday immediately following the end of the pay period. 32 September 2018 100 Employees are responsible for their paychecks upon receipt. Direct deposit is available to employees upon request. 33. NIGHTWORK REST TIME The Utilities will provide a regular field worker with one hour paid rest time for each hour worked between 10:00 p.m. and 6:00 a.m., excluding work performed during such window on Saturday or Sunday. The worker must make arrangements with his or her supervisor before taking such rest time. This nightwork rest time shall be taken during the next scheduled work shift. If the supervisor does not release the worker to take this nightwork rest time, all hours worked by the worker on the next scheduled shift shall be paid at one and one half times the worker's base rate of pay. It is the employee's responsibility to notify the supervisor and obtain approval prior to taking the rest time. It is also the employee's responsibility to take the nightwork rest time if it is approved by the supervisor. The employee's failure to take approved nightwork rest time shall result in forfeiture of such rest time. Nightwork rest time does not apply and is not paid in connection with travel or training time away from the regular workplace. 34. TRAVEL AND TRAINING TIME Employees are paid for time spent in training related to their position with the Utilities, which must be approved in advance by the supervisor. Employees will be paid for their time spent traveling in the following circumstances. 1. When a non-exempt employee is engaged in travel which keeps the employee away from home overnight and which cuts across a regular workday; 2. When a non-exempt employee travels to a special one-day work assignment in another city that does not require an overnight stay; 3. When a non-exempt employee spends time traveling as part of the employer's principal activity; 4. When a non-exempt employee spends time traveling between home and work in "call back" or"emergency" situations; and 5. When a non-exempt employee performs work during travel. Overtime (at one and a half times the regular rate of pay) will be paid in connection with training or travel time only when, and to the extent, that an employee's total compensated hours in a workweek exceed 40. The eight hour and double time provisions of the 33 September 2018 101 Utilities' wage and hour policy do not apply to days involving work-related travel or training. BENEFITS 35. GENERAL BENEFITS This handbook provides a brief description of benefits available to eligible employees. The descriptions provided here are not intended to be comprehensive and all questions regarding eligibility and benefit levels should be directed to your supervisor so the specific plan documents can be reviewed for an answer. The plan documents govern any inconsistencies between these documents and the information provided here. Benefits and eligibility requirements are subject to change, and such changes may not be reflected in this description. The Utilities expects to offer its benefit plans for the foreseeable future, but it reserves the right, in its sole discretion, to change, modify or eliminate them at any time, except to the extent prohibited by law. 36. VACATION All regular full-time employees shall accrue vacation according to the following schedule: Years of Service to Accrual Rate Accrued Per Utilities Since Most Per Year Pay Period Recent Date of Hire 0—3 years 10 days 3.08 hours per pay period 4 years 12 days 3.69 hours per pay period 5 years 13 days 4.0 hours per pay period 6-9 years 15 days 4.62 hours per pay period 10 years 16 days 4.92 hours per pay period 11 years 17 days 5.23 hours per pay period 31 September 2018 102 12 years 18 days 5.54 hours per pay period 13 years 19 days 5.85 hours per pay period 14-18 years 20 days 6.15 hours per pay period 19 +years 25 days 7.69 hours per pay period Vacation days accrue each pay period as shown in the table above. Paid vacation may be taken as soon as it is accrued. Accrual rates change, as applicable, on an employee's anniversary date. Example: If an employee's start date was July 1, 2016, the new accrual rate would start July 1, 2019. If an employee is on leave and using vacation on a basis of less than the regular eight hour day, and so not receiving full vacation pay for each day, the accrual is calculated on a pro rata basis. Regular part-time employees accrue paid vacation under this schedule on a pro rata basis. Temporary and seasonal employees are not eligible for paid vacation. Employees must request time off for vacation as far in advance as feasible. When possible, employees will be granted vacation time of their choice. However scheduling of vacation time is subject to the operating needs of the Utilities. Unused vacation days may be carried over from year-to-year, but only to a limited extent, as follows. Unused vacation carryover will be limited to the number of hours accrued during the previous year. Accrued vacation days beyond the carryover limit are lost. For example, if an employee with 2 years of service has accrued but not used 15 vacation days by the end of the pay period containing his or her anniversary date, he or she will only be permitted to carryover 10 days to the next year. Paid vacation may not be used for the purpose of extending an employee's active employment with the Utilities or for retaining a full-time equivalency percentage that is not based on an employee's actual planned and scheduled working time. Employees who voluntarily end their employment and who give the Utilities proper (generally at least two-weeks) notice shall be paid out for the amount of earned but unused vacation time in their account as of the date of separation, provided they sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. Employees involuntarily terminated by the Utilities for any reason other than lack of work shall not be paid out any unused vacation time. 35 September 2018 103 Employees who retire immediately eligible to claim their pension and who give the Utilities proper notice (generally at least two-weeks) shall have 100% of unused vacation time converted into cash and deposited into their Post Employment Health Care Savings account, but only on the condition that they sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. The Electric Superintendent and Assistant Electric Superintendent accrue paid vacation at the rate set forth above and are generally subject to this Vacation policy; but they each shall also receive an additional 40 hours of paid vacation per year, the balance of which will be paid out at their respective then-current base rates of pay if not used by the end of the year. No such balance may be carried over from year to year. 37. PAID SICK LEAVE Regular full-time employees accrue sick leave at the rate of 3.69 hours per pay period (approximately 8 hours per month). If an employee is on leave and using sick leave less than the regular 8 hour day, and so not receiving full pay, the accrual is calculated on a pro rata basis. Regular part-time employees accrue sick leave pro rata based on the full- time accrual rate. Temporary and seasonal employees are not eligible for sick leave. Sick leave may be used for illness and for visits to a health care provider (including any visit that would qualify for reimbursement under IRS Flexible Health Care Spending Accounts guidelines, which include, for example, medical doctors, dentists and optometrists). Sick leave may be used to cover illness or visits of the employee or the employee's child or another ``covered relative" as defined below, or for purposes of parenting leave in accordance with Minnesota law. To be a "covered relative" under this policy an individual must have same residence address as the employee and must receive substantially all of his or her financial support from the employee. Documentation from a health care provider may be requested by the Utilities in its sole discretion. Sick leave is a privilege, and misuse may result in disciplinary action. In addition, an employee's sick time can also be used for a "safety leave" for covered relatives for the purpose of providing or receiving assistance due to sexual assault, domestic abuse or stalking. See also Minnesota Sick Family Member or Safety Leave, Section No. 49, below. Sick leave may not be used for the purpose of extending an employee's active employment with the Utilities or for retaining a full-time equivalency percentage that is not based on an employee's actual planned and scheduled working time. Employees are required to notify their immediate supervisor at least thirty (30) minutes prior to the start of their regular working hours if they intend to be absent from work. If an emergency prevents the employee from notifying his/her supervisor at such time, the employee is expected to call as soon as possible during the work day. Employees are 36 September 2018 104 also required to keep their supervisors informed of their condition and anticipated return to work. An employee attempting to use sick time for reasons other than those explicitly permitted in this policy will be subject to disciplinary action up to and including termination. A doctor's certification of the need for sick leave in accordance with this policy shall be required if an employee is absent more than four (4) days or if abuse of sick leave is suspected by the employee's immediate supervisor, a Utilities manager, or the Human Resources Representative. In some circumstances, an employee may be requested to submit to a medical examination by an appropriate health care provider to confirm whether the employee is fit for duty. In such a circumstance, the Utilities may select the health care provider to conduct the examination. Unused sick leave will not be paid out in wages upon termination of employment, but in some circumstances is subject to limited conversion under the Health Care Savings Plan policy found elsewhere in this Handbook. 38. PAID HOLIDAYS Regular full-time employees will be paid for eight (8) hours at their base wage rate for each of the following holidays: New Years Day Veterans Day Martin Luther King Day Thanksgiving Day Presidents Day Friday following Thanksgiving Day Memorial Day Christmas Eve Day Independence Day Christmas Day Labor Day Eligible part-time employees will receive paid holidays on the same basis as regular full- time employees, except that holiday pay will be pro-rated according to the number of hours worked. If the holiday falls on a Saturday, the preceding Friday will be observed. If the holiday falls on a Sunday, the following Monday will be observed as a holiday. Employees will not receive holiday pay for any holiday that falls during any leave of absence. 39. EMPLOYEE CLOTHING It is required that employees wear clothing items specified by the Utilities for their position and activity during working time. 37 September 2018 105 For regular field workers potentially exposed to electric hazards, the Utilities will provide an initial issue of five fire retardant long sleeved shirts, five fire retardant pants, and five fire retardant tee shirts per outside employee exposed to electric hazards,. As an alternative option, one fire retardant hooded fleece may be substituted for two fire retardant long-sleeved shirts and/or one sweatshirt may be substituted for two long- sleeved shirts. Provided clothing may also include: lineman's climbing boots, summer work boots, rubber boots, rubber overshoes, insulated winter boots, and coveralls (used for maintenance on trucks). The Utilities will issue a check to the supplier for the covered items. For employees other than regular field workers, the Utilities will provide a$75 annual allowance for Utilities logo clothing. On an annual basis, the Utilities will replace worn out items that have been provided by the Utilities. Worn out items should be turned in to the Utilities . The Utilities will also provide and replace the following as necessary in the Utilities' discretion: fire retardant lined and unlined bib overalls, fire retardant lined parka and hood, fire retardant lined bomber jacket, and hats with the appropriate emblems and identification. Upon the end of employment with the Utilities, an employee must return all Utilities clothing items that were issued to him or her that were paid for by the Utilities with the exception of boots. 40. HEALTH CARE SAVINGS PLAN Utilities' employees participate in the Minnesota Post Employment Health Care Savings Plan (HCSP) established under Minn. Stat. § 352.98 and as outlined in the Minnesota State Retirement System's Trust and Plan Documents. All funds collected by the employer on the behalf of the employee will be deposited into the employee's Post Employment Health Care Savings Plan account. General participation rules are outlined below, for a complete guide regarding benefits, use, and eligibility see the plan's documents. 1. Employees are required to contribute to the Post Employment Health Care Savings Plan. These funds will be deposited after each pay period. The contribution shall be based on the following structure: There will be four groups, concurrent with the pay plan. The four groups are Office, Field Workers, Line Workers, and Management. All groups shall participate in contributions as follows: a. Employees with fewer than 10 years of service are required to contribute 1% of their gross wages. b. Employees with fewer than 20 years of service and at least 10 years of service are required to contribute 2% of their gross wages. c. Employees with at least 20 years of service are required to contribute 3% of their gross wages. 38 September 2018 106 2. Employees who have accrued over 960 hours of sick time will have 50% of those hours converted to cash and deposited in their Post Employment Health Care Savings account. The conversion will take place once a year at the end of December. 3. Employees who voluntarily end their employment and who give the Utilities proper (generally at least two-weeks) notice, and employees whose employment ends involuntarily because of lack of work, will have 50% of unused sick leave, up to a maximum of 120 days, converted into cash and deposited into their Post Employment Health Care Savings account provided they sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. Employees involuntarily terminated by the Utilities for any reason other than lack of work shall not be eligible to receive such conversion. No contributions will be accepted by the Plan on behalf of an employee after the death of the employee. 4. Employees who retire immediately eligible to claim their pension and who give the Utilities proper notice (generally at least two-weeks) shall have 100% of unused vacation time converted into cash and deposited into their Post Employment Health Care Savings account, but only on the condition that they sign and do not rescind an agreement releasing claims arising out of their employment, in a form prescribed by the Utilities. 41. 457 DEFERRED COMPENSATION The Utilities will match funds contributed by employees, up to a maximum contribution of $2,500.00. These plans are administered by the Minnesota State Deferred Compensation Plan and/or Wenzel & Associates' John Hancock Plan. Employees in the Management Pay Group are eligible for an additional employer matching (dollar for dollar) contribution up to 2.5% of the manager's annual base salary, conditioned on the individual providing the Utilities with authorization for the necessary payroll deduction and subject to applicable legal limits to such contributions. For more information about the Utilities' benefit plans consult the summary plan descriptions that have been distributed to each employee, additional copies of which are also available upon request. 42. HEALTH INSURANCE COVERAGE For eligible employees who regularly work 30 hours per week, and enroll in a health insurance plan provided by the Utilities, the Utilities will pay seventy-five percent (75%) 39 September 2018 107 of the monthly premium per employee/family for health insurance. The Utilities currently offers a Health Savings Account-related plan. Plans and plan designs may change from time to time. The amount of the monthly premium for a health insurance plan over and above 75% of the total monthly premium for health care coverage is the responsibility of the employee. Employees should consult the Summary Plan Descriptions of the available plans for details regarding coverage and eligibility. A copy of these descriptions will be provided to employees and is available upon request. 43. DENTAL INSURANCE Eligible employees who regularly work at least 30 hours per week and who enroll in the Utilities' dental insurance plan, the Utilities will pay seventy-five percent (75%) of the monthly premium per employee/family for dental insurance. Any monthly premium over and above 75% of the dental coverage is the responsibility of the employee. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 44. LONG-TERM DISABILITY A Long-Term Disability Plan is provided to eligible employees who regularly work at least 30 hours per week. Schedule amount: 60% of Monthly Earnings subject to a maximum amount of $5,000.00 per month. Employees must be employed for two (2) months to qualify for coverage. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 45. LONG TERM CARE INSURANCE Long Term Care Insurance is available to employees. at the employee's election and expense, upon application and approval by the insurance provider. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 46. LIFE INSURANCE Life insurance is provided to each employee at a rate of Two and One Half times (21/2) the employee's annual salary, to a maximum of$85,000.00. Employees should consult the Summary Plan Description for details regarding coverage and eligibility. A copy of this description will be provided to employees and is available upon request. 40 September 2018 108 47. EDUCATIONAL ASSISTANCE The Utilities will provide financial assistance to eligible employees for pre-approved courses that are job related, lead to a job-related degree, or are within areas beneficial to the Utilities in its discretion and pursuant to this policy. With regard to education required by the Utilities or in connection with a Utilities-approved apprenticeship training program, check with a Utilities manager. 1. All full-time Utilities employees with at least three months of continuous employment are potentially eligible for reimbursement under this policy. 2. The Utilities may pay up to 100% reimbursement of the costs for tuition, registration, fees, books and course required materials after successful completion of a pre-approved course. Courses must be at accredited colleges, universities, or vocational schools or be short courses conducted by recognized professional training organizations. 3. A course may be approved if: a) It is directly related to the employee's work for the Utilities. b) It is required by a program of study leading to a degree that is directly related to the employee's work for the Utilities. c) It will improve the employee's work for the Utilities. d) It is expected to be completed within a time acceptable to the Utilities. 4. This policy will not cover recreational or personal interest courses. 5. Prior to registration, the employee must have full approval for the course from Utilities' management designated as having approval authority for such matters. 6. The Utilities reserves the right to disapprove educational assistance requests and to amend or eliminate this policy from time to time in its discretion. 7. Total reimbursements to an employee during the academic year may not exceed $3,000. 8. Not eligible for reimbursement are costs of: a) late fees and fees due to an employee error b) meals, transportation, lodging, insurance, etc. 9. If an employee is eligible for education assistance from any outside source (e.g.: G.I. Bill, grants, scholarships, etc.), the employee must apply for any assistance first and request the balance through this Education Assistance Policy. 41 September 2018 109 10. Termination of employment prior to completion of a course will disqualify the employee for educational assistance. 11. Courses not satisfactorily completed within the time expected or otherwise acceptable to the Utilities will not receive reimbursement but must instead be paid for by the employee. 12. Course attendance and preparation must take place outside of scheduled work hours and must not jeopardize the employee's work performance. 13. Employees will be paid for any time used in attending courses for which they are required by the Utilities to attend. All tuition and fees for such course will be paid for by the Utilities. LEAVES OF ABSENCE The Utilities provides leaves of absence according to the following policies. Unless otherwise indicated, all leaves of absence are unpaid. However, employees taking unpaid leave are required to concurrently use any paid vacation or other paid time they have available concurrently with their unpaid leave, beginning with using accrued paid vacation time. An employee requesting a leave of absence must complete a Request for Leave of Absence form. Forms for requesting a leave of absence are available from the Human Resources Representative. When possible, advance notice of a leave should be provided to an employee's supervisor so work schedules can be adjusted accordingly. 48. PARENTING LEAVE Under the Minnesota Parental Leave Act, a Minnesota employee who has worked for the Utilities for at least 12 months and who has worked at least one-half(1/2) time during the twelve (12) months preceding a leave is entitled to take up to twelve (12) weeks of unpaid leave as follows: • An eligible biological or adoptive parent make take such leave for the birth or adoption of a child; and • An eligible female employee may take such leave for prenatal care or incapacity due to pregnancy, childbirth, or related health conditions. An employee requesting parental leave must give the Utilities at least thirty (30) days advance notice of the start and end dates of the requested leave, unless such notice is not possible due to legitimate unanticipated factors in which case as much notice as is possible should be given. For a leave for the birth or adoption of a child, the leave must begin within either 12 months of the birth or adoption or, if the child must remain in the hospital longer than the mother, within 12 months of the child leaving the hospital. 42 September 2018 110 Insurance benefits will continue during the leave, but the employee must pay his or her portion of the premiums during the leave and will be required to reimburse the Company for premiums paid by the Company during the leave if the employee does not return to work following the leave. If any employee is eligible for parental leave under both the FMLA and the MN Parental Leave Act, the parental leave time taken under the Company's FMLA leave policy will run concurrently with time taken under this policy. If you are eligible for both unpaid MN parental leave and any paid vacation or long-term disability insurance, you must use this paid time off or salary continuation benefit during any MN parental leave period up to the amount needed to cover the entire parenting leave. Following leave under this policy, an employee will be reinstated to his or her same job or one with comparable duties, hours, and pay. 49. MINNESOTA SICK FAMILY MEMBER OR SAFETY LEAVE A Minnesota employee who has worked for the Utilities for at least 12 months and who has worked at least one-half(1/2) time during the past twelve (12) months may use his or her accrued sick time to care for the employee's sick or injured child, stepchild, foster child, adopted child, adult child, spouse, sibling, parent, parent-in-law, stepparent, grandparent, or grandchild (including a biological, step,foster, or adopted grandchild) for reasonable times as the employee' s attendance may be necessary. This type of leave is referred to as a"Sick Family Member Leave". In addition, a Minnesota employee who has worked for the Utilities for at least 12 months and who has worked at least one-half(1/2) time during the past twelve (12) months may use his or her accrued sick time to receive assistance or provide assistance to the employee's child, stepchild, foster child, adopted child, adult child, spouse, sibling, parent, parent-in-law, stepparent, grandparent, or grandchild (including a biological, step, foster, or adopted grandchild) because of domestic abuse (as defined in Minn. Stat. §518B.01), sexual assault(as defined in Minn. Stat. §§609.342, 609.3453, or 609.352), or stalking (as defined in §Minn. Stat. 609.749). This type of leave is referred to as a "Safety Leave." Eligible employees are limited to using a maximum of 160 hours of sick time in any 12- month period for a Safety Leave or for a Sick Family Member Leave resulting from the illness of or injury to the employee's adult child, spouse, sibling, parent, parent-in-law, stepparent, grandparent, or grandchild. Sick time under this policy must be used in the same manner as the employee would use the sick time for his/her own illness. 43 September 2018 111 Please note that, if an employee is also eligible for FMLA leave to care for a sick family member, FMLA leave and Minnesota sick leave time will run concurrently. 50. SCHOOL ACTIVITIES LEAVE POLICY Employees who have worked at least one-half time during the preceding twelve months are entitled to up to 16 hours leave during any 12-month period to attend school conferences or classroom activities related to the employee's child, provided the conferences or classroom activities cannot be scheduled during non-work hours. If an employee's child receives child care services or attends a pre-kindergarten regular or special education program, the employee may use the leave time to attend a conference, or activity related to the employee's child, or to observe and monitor the services and program, provided the conference, activity or observation cannot be scheduled during non-work hours. When the need for leave under this section is foreseeable, the employee must provide reasonable prior notice of the leave to his or her immediate supervisor and make a reasonable effort to schedule the leave so as not to unduly disrupt Utilities business. Regular paid sick leave may not be used for purposes of this school activities leave. 51. BONE MARROW AND ORGAN DONATION LEAVE Employees who work an average of twenty (20) or more hours per week who seek to undergo a medical procedure to donate bone marrow or an organ or partial organ will be granted up to forty (40) hours of paid leave. Regular sick leave need not be used when this Bone Marrow and Organ Donation Leave policy is applicable to the circumstances. The Utilities may require verification by a health care provider of the purpose and length of each leave requested by the employee pursuant to this policy. 52. NATIONAL GUARD AND RESERVE LEAVE Any officer or employee of the Utilities who is a member of the National Guard or other reserve unit is entitled to a leave of absence from public office or employment without loss of pay, seniority status, efficiency rating, vacation leave, sick leave, or other benefits for the time that he/she is engaged with the reserve in training or active service so long as such leave does not exceed a total of fifteen (15) days in any calendar year. Such leave will be allowed only in cases where the required military or naval service is satisfactorily performed. Such leave will not be allowed unless the officer or employee: • Returns to the public position immediately on being relieved from such military or naval service and not later than the expiration of the time herein limited for such leave; or September 2018 112 • Is prevented from returning to Utilities employment by physical or mental disability or other cause not due to the officer's or employee's own fault; or • Is required by proper authority to continue in such military or naval service beyond the time herein limited for such leave. 53. MILITARY LEAVE FOR UNIFORMED SERVICE Except as provided otherwise in the National Guard and Reserve Leave Policy above, employees who are members of, apply to perform, or have an obligation to perform service in a uniformed service will be granted an unpaid leave of absence to perform such service. Military leave requests shall be made to the immediate supervisor. The term "uniformed service" means the Armed Forces, the Army National Guard and the Air National Guard when engaged in active duty, active duty for training, initial active duty for training, inactive duty training, full-time National Guard duty, the commissioned corps of the Public Health Service, and any other category of persons designated by the President in time of war or emergency. As soon as an employee is informed of the dates of the military training, he or she should notify his or her supervisor and request a leave of absence, even if he or she has not yet received written orders. In the case of an employee whose period of military service is less than 31 days, an employee must report back to his or her job at the first regularly scheduled shift after the completion of military service and the time required for return from the place of military service to the place of civilian employment. An employee called to active duty for more than 30 days, but less than 181 days, must report back to his or her job not more than 14 days after the completion of his or her military service. An employee called to active duty for more than 180 days must report back to his or her job not more than 90 days after the completion of his or her military service. This Policy is not intended to preclude leave with pay as may be provided in the National Guard and Reserve Leave Policy above. 54. JURY/WITNESS DUTY LEAVE Employees will be allowed a leave of absence pursuant to state statute without restriction or sanction when called for jury duty. • An employee performing jury duty or subpoenaed as a witness in court or voluntarily serving as a witness on behalf of the Utilities in a case in which the Utilities is a party will receive the difference between his/her regular rate of pay and the amount received as juror or witness up to the maximum allowed by state or federal law. • The employee must notify his/her supervisor and complete a leave of absence form within 48 hours of receiving call for jury duty. 45 September 2018 113 • An employee excused or released from jury duty during his/her regular work hours must report to his/her supervisor immediately thereafter. • Time spent on jury duty will not count as time worked in computing overtime. 55. PERSONAL LEAVE DAY Each January 1st, every regular employee will be credited with one day of paid personal leave, which will be available to be taken during the next 12 months, with the scheduling approval of management. This day, if unused, will not be carried over from year to year, and it is not paid out or converted upon separation from employment. 56. BEREAVEMENT LEAVE A leave of absence, with pay and fringe benefits may be granted to a regular full-time employee for a maximum of three (3) days in the event of the death of a spouse, child, parent, brother, sister, grandparent, grandchild, or parent-in-law, brother-in-law, sister-in- law, grandparents-in-law, step-parents, step-siblings and step-children. 57. GENERAL LEAVE The Utilities recognizes that circumstances of a unique personal nature may cause an employee to seek time off without pay. The Utilities may, at its sole discretion, grant unpaid personal leaves of absence to employees ("General Leave"). Approval is required of the employee's immediate supervisor and the General Manager before General Leave will be granted. In no event will General Leave be granted for longer than ninety (90) days, unless special approval is received from the General Manager. Vacation and sick leave will not accrue during a General Leave. Further, the employee on General Leave will not be eligible for holiday pay during the leave. The Utilities will not contribute to the cost of insurance premiums for an employee on General Leave. Employees are expected to return from General Leave when the reason for the leave expires. Employees who take a General Leave have no right to reinstatement. 58. VOTING LEAVE; SERVICE AS ELECTION JUDGE Under Minnesota Statutes Section 204C.04, employees who are eligible to vote in an election to fill a vacancy in the office of United States Senator, United States Representative, State Senator or State Representative, or a presidential primary have the right to be absent from work for the time necessary to vote and return to work on the day 46 September 2018 114 of that election without penalty or deduction from salary or wages because of the absence. The Utilities will not abridge or interfere with this right. The Utilities will provide an employee with paid time off to serve as an election judge, provided that the employee gives the Utilities at least 20 days' advance written notice. The Utilities will reduce the employee's pay by the amount the employee is paid to serve as an election judge. 59. PAID LEAVE DONATION With the written consent of the Utilities's General Manager or Finance and Office Manager, employees wishing to do so may voluntarily donate accrued paid leave time that is presently available for use as sick leave by the donor employee to a co-worker who is experiencing a medical emergency in the form of a major or catastrophic life event necessitating time off from work for which the receiving employee has insufficient paid time off available. Examples of such a life event include, but are not limited to, a heart attack, stroke, organ transplant, or other medical condition of the employee or a family member for whose care the employee bears substantial responsibility. An employee will be eligible to receive and use donated paid leave only if the following conditions are satisfied: 1. The receiving employee must submit a request for paid leave donation in the form prescribed by the Utilities. 2. The receiving employee's request for leave must be based on medical need to be absent from the workplace that is supported by documentation from a health care provider. 3. There is a reasonable expectation based on a treating provider's documentation that the receiving employee will return to work within a reasonable time following any leave of absence unless the employee qualifies for long term disability insurance benefits. 4. The receiving employee is currently eligible to accrue sick leave under the Utilities's policies. 5. The receiving employee has exhausted all of the employee's own paid leave time including all sick, vacation, compensatory, and other paid time. 6. The sick leave taken by the receiving employee will not be subject to income replacement by disability or workers compensation insurance. The following additional conditions apply to leave donation under this policy: 47 September 2018 115 1. The total amount of paid leave donated to any individual employee in any rolling twelve month period measured backward from the employee's most recent request for leave donation may not exceed 240 hours. 2. Donation of paid leave is permanent and final and cannot be rescinded. Donated paid leave may not be transferred back to the donor under any circumstances. If the donated paid leave is not use by the receiving employee it is forfeited by all parties. 3. Donated leave paid leave time may be used by the receiving employee only for purposes of the medical leave necessitated by the catastrophic life event supporting leave donation under this policy. 4. Donated paid leave may be used by the receiving employee only for work time actually and necessarily missed due to the leave taken for the purpose set forth in the leave request submitted under this policy, and for no other purpose. 5. Donated paid leave may be used by the receiving employee only to replace the employee's normal work hours lost, up to a maximum of the receiving employee's FTE (measured as of the date on which the leave begins). 6. Donated paid leave must be used by the receiving employee concurrently with any applicable unpaid leave available to the receiving employee. 7. Donated paid leave must be used during the leave taken for the purpose submitted in the leave request under this policy. 8. Donated paid leave not used the leave as described in No. 7, above, will be forfeited by the recipient. 9. All donations must be made in increments of eight (8) hours subject to a limit of 16 hours per donor to a particular recipient per year. Leave donation must be in one of the following configurations: i) a total of eight hours of sick leave; ii) a total of eight hours of vacation; iii) a total of sixteen hours, with eight hours being vacation and eight hours being sick leave; or iv) a total of sixteen hours, with sixteen hours being vacation time. 10. The donor employee must complete a leave donation form prescribed by the Utilities in order to donate paid leave. 11. When used by the receiving employee, donated paid leave will be paid at the receiving employee's current rate of pay. 12. The donation of paid leave time will permanently decrease the amount of accrued unused paid leave in the donor's paid leave account(s) and thereafter will not be counted or used by the donor or the Utilities for any purpose. For the avoidance of doubt, this means, among other things, that donated paid leave time does not 48 September 2018 116 qualify to be counted as unpaid sick leave for purposes of any severance pay calculation. 13. The Utilities will treat the identity of donor employees under this policy as private and confidential information. 14. This policy applies on a prorated basis to part-time employees eligible to accrue and receive paid leave time. GP:4813-3687-6655 v3 49 September•2018 117 RECEIPT AND ACKNOWLEDGMENT (EMPLOYER COPY: MUST BE SIGNED AND RETURNED TO MANAGEMENT) By signing this receipt, I acknowledge that I have received a copy of the Elk River Municipal Utilities Employee Handbook (the ``Handbook"). This Handbook and the policies contained or referenced in the Handbook supersede and replace previously- issued handbooks, contrary oral or written statements of employment policy, and contrary employment practices. I understand that the Employee Handbook may be amended at any time, with or without notice. I understand that I do not have a protected property interest in my employment with the Utilities. I also understand that neither this Handbook nor any provision in it creates a contract of employment for any particular duration between the Utilities and me. I acknowledge that it is my responsibility to become and remain informed about the employment policies and practices of the Utilities and to abide by the rules, regulations, standards and policies of the Utilities, including those contained in this Handbook. I also understand that any violation by me of the Utilities' rules, regulations, policies, practices, or standards is just cause for discipline, up to and including termination of my employment. Date Print or Type Name Employee Signature GP:4813-3687-6655 v3 50 September 2018 118 Elk River. Municipal Utilities P.2—Apprentice Programs 119 )g-.(4.* Elk River Municipal Utilities P.2a—Electric Apprentice Program—To Be Developed 120 >-(..* Elk River Municipal Utilities P.2b—Technical Apprentice Program—To Be Developed 121 >L*- Elk River Municipal Utilities P.2c—Apprenticeship Program for Water Service Person HIRE Minnesota Department of Health Class D License Step I AWWA Basic Science Concepts and Applications Step 2 Computer Class from Vocational Institute Step 3 AWWA Water Transmission & Distribution Step 4 AWWA Water Transmission & Distribution Step 5 AWWA M-22 Water Meter& Service Lines Step 6 AWWA Water Treatment TOP Minnesota Department of Health Class C License Adopted: December 10, 1996 122 >.(*.' Elk River Municipal Utilities P.3—Clothing Policy 1.0 Clothing Policy When working on or near energized equipment, operational personnel of the Elk River Municipal Utilities shall wear clothing having a minimum rating of 8 calories. Employees shall wear natural fiber(cotton, wool) undergarments. Eight calorie clothing system shall include long sleeve FR shirt, FR pants, safety eyewear, leather safety boots, and appropriate rubber gloves and sleeves, face shield optional. The following working condition shall apply: 1. Working in Substations a. While operating electrical equipment and 8 ft. or more from energized equipment, 8 calorie clothing shall be work (face shield is optional). b. While operating electrical equipment less than 8 ft. from energized equipment, 8 calorie clothing, face shield and FR coat shall be worn. c. A minimum of cotton FR tee shirt clothing in substations shall be worn for the following tasks. i. Changing setting on feeder re-closure controller (non reclose, hot line tag, ground trip block etc.) ii. Changing or verifying settings on LTC or 69KV breaker. 2. Working general overhead lines, 8 calorie clothing shall be worn (face shield optional). 3. Working underground primary when moving elbows, fusing, phase testing, 8 calorie clothing with face shield shall be worn. 4. Working underground 3 phase secondary. a. Secondary testing and placing locating clamp, 8 calorie clothing with face shield shall be worn. b. Metering or power quality testing in transformers, employees shall work in a 2 person crew. Both employees shall wear 8 calorie clothing with a fire retardant coat, face shield and appropriate rubber gloves and sleeves. 5. Meter change out—leather gloves shall be worn, When changing out an energized meter, the employee shall use a meter puller or wear an arc flash face shield. If clothing becomes ripped, frayed, etc. it shall be replaced. In regard to clothing appearance to our customers, no cut-off shirts, muscle shirts, or white safety shoes shall be worn. 123 �i Elk River Municipal Utilities P.4- Criteria for Clothing Replacement 1.0 Employee Must A. Turn in worn out item to Line Superintendent B. Fill out Clothing Replacement Form, with all information including price, vendor, catalog or style number, and Supervisor's signature. See sample form attached. C. Check Issued directly to specified vendor or supplier. 124 REQUEST FOR REQURIED CLOTHING REIMBURSEMENT EMPLOYEE: ITEM: COST: APPROVAL: NAME-ADDRESS-TELEPHONE OF VENDOR: 125 Elk River Municipal Utilities P.5—Conflicts of Interest Policy 1.0 Conflicts of Interest Prohibited The credibility of ERMU rests heavily upon the confidence which citizens have in ERMU officials and employees to render fair and impartial services to all citizens without regard to personal interest and/or political influence. Thus, ERMU officials and employees must scrupulously avoid any activity which suggests a conflict of interest between their private interests and ERMU responsibilities. Officials and employees of ERMU, or their family members, shall not engage or have financial interest in any business or other activity which could reasonably lead to a conflict of interest with the official's or employee's primary ERMU responsibilities. Family members of an official or employee shall be deemed to be the official's or employee's spouse, parents, children, siblings, father-in-law, mother-in-law, brothers-in-law, and sisters-in-law and the lineal descendants of any of them. 2.0 Contracts with ERMU Commissioners and Employees A. Prohibition No sale, lease or contract shall be entered into by or on behalf of ERMU in violation of Minnesota Statutes, Sections 471.87—471.89. B. Procedure Contracts which are permitted by Minnesota Statutes, Section 471.87—471.89 may be entered into,provided the requirements of those Statutes are met, including: 1) A determination is made that the contract price is as low as or lower than the price at which the commodity or services could be obtained elsewhere. 2) The ERMU Commission approves the contract by unanimous vote. 3) If an ERMU Commissioner is the interested officer, that Commissioner shall abstain from voting on the matter. 4) The ERMU Commission passes a resolution, in the form attached, setting out the essential facts, such as the nature of the officer's or employee's interest and the item or service to be provided, and stating that the contract price is as low or lower than could be found elsewhere. 5) Before the contract is approved, the interested officer or employee files an affidavit, in the form attached, with the General Manager that contains the following: • The name and office of the interested officer or employee. • An itemization of the commodity or services furnished. 126 • The contract price. • The reasonable value. • The interest of the officer or employee in the contract. • That, to the best of the officer's or employee's knowledge and belief, the contract price is as low or lower than the price that could be obtained from other sources. 3.0 Examples of Prohibited Conflicts of Interest Examples of activities which are not in accordance with this policy include, but are not limited to, the following: 1. Acceptance by an ERMU official of any gift from an interested person in violation of Minnesota Statutes, Section 471.895; 2. Activities which require the official or employee to interpret ERMU policies or regulations when such activity involves matters with which the official or employee has business and/or family ties; 3. Consulting activities within the City of Elk River or the ERMU service territory if such consulting involves talents or skills primarily related to the official's or employee's ERMU work responsibilities; 4. Using an official's or employee's authority, influence or ERMU position for the purpose of private or personal financial gain; 5. The use of ERMU time, facilities, equipment or supplies for the purpose of private or personal financial gain; 6. Entering into a business transaction when it involves using confidential information gained in the course of employment; 7. Accepting other employment or public office where it will affect the official's or employee's independence of judgment or require use of confidential information gained as a result of ERMU duties; 8. Conducting personal business while working regularly scheduled hours; and 9. Accepting rebates or procuring any financial gain through the bidding process or employment of outside personnel. 4.0 Enforcement Any official or employee engaging in any activity involving either an actual or potential conflict of interest or having knowledge of such activity by another official or employee shall promptly report the activity to the ERMU General Manager or an ERMU Commission. The ERMU General Manager or Commission shall investigate the matter and make a determination as to whether or not an actual or potential conflict exists. If the ERMU General Manager or Commission determines a conflict exists, it shall be presumed that the continuation of the practice would be injurious to the effectiveness of the official or employee in carrying out his duties and responsibilities. In such cases the official or employee shall immediately terminate the conflicting activity or be subject to termination of employment or removal from office. Adopted June 12, 2012 Revised May 14, 2019 127 Resolution Authorizing Contract with an ERMU Commissioner or Employee (under Minn. Stat. §§ 471.88, subd. 5 and 471.89, subd.2) WHEREAS, ERMU desires to purchase the following AND WHEREAS, is the of ERMU and will be financially interested in the contract; AND WHEREAS, it is determined that the contract price of$ is as low as, or lower than,the price at which the goods or services can be obtained elsewhere at this time; AND WHEREAS, the contract is not one that is required to be competitively bid; AND WHEREAS, has filed an affidavit of official interest as required under Minn. Stat. §§ 471.89 and the ERMU Conflict of Interest Policy; NOW BE IT RESOLVED, by the ERMU Commission, that ERMU staff is directed to make the above-mentioned purchase on behalf of ERMU from for a price of$ THIS RESOLUTION passed and adopted this day of , 20 , to comply with the provisions of Minn. Stat. §§ 471.87-.89 and the ERMU Conflicts of Interest Policy. Moved by Commissioner , seconded by Commissioner The following voted in favor of said resolution: The following voted against the same: The following abstained: By Chair By General Manager 128 Affidavit of Official Interest in Claim (under Minn. Stat. §§ 471.88, subd. 5 and 471.89, subd. 3) STATE OF MINNESOTA ) COUNTY OF ) I, , being duly sworn state the following: 1) I am the of the Elk River Municipal Utilities. 2) On , the following goods or services were furnished by to ERMU: (specify the type of goods, merchandise, equipment or services that were purchased). 3) The contract price for such goods or services was $ and their reasonable value was $ 4) At the time such goods/services were furnished to ERMU, I had the following personal financial interest in this contract: (specify the nature of the personal financial interest). To the best of my knowledge and belief the contract price is as low as, or lower than, the price at which the goods or services could be obtained from other sources. I further state that this affidavit constitutes a claim against ERMU for the contract price, that the claim is just and correct, and that no part of the claim has been paid. Subscribed and sworn to before me this day of , 20 . (Notary) GP:3186227 vl 129 ,/j Elk River -'�-1 Municipal Utilities P.6—Drug Policy 1.0 Drug and Alcohol Policy and Procedures The abuse of drugs and alcohol is a nationwide problem which affects persons of every age, race and gender. The Elk River Municipal Utilities recognizes that work performance and safety problems are created when employees use or abuse illegal drugs and/or alcohol. Elk River Municipal Utilities has established the following policy on drug and alcohol testing provisions. 2.0 Purpose The purpose of this policy is to provide written guidelines in compliance with Minn. Stat. 181.950-181.957 for requesting or requiring employees or job applications to undergo drug and/or alcohol testing. Elk River Municipal Utilities prohibits the possession, consumption, sale, transfer, or`'being under the influence" of alcohol or illegal drugs during employment. Further, employees are prohibited from being at work under the influence of drugs or alcohol, including those prescribed by a doctor that may in any way adversely affect an employee's alertness, coordination, reaction, response, or the safety of others. 3.0 Coverage All employees of Elk River Municipal Utilities are covered by this policy. All applicants, and persons currently employed by Elk River Municipal Utilities may be required to take a drug and alcohol test. 4.0 Objectives A. To create a safe and healthy environment for all employees to work in. B. To provide professional, efficient services to the public with employees utilizing their full potential. C. To reduce the costs directly and indirectly associated with substance abuse in our workplace. D. To assure fairness and equality in the administration of this policy. E. To set forth the procedures for the administration and implementation of this program. 130 5.0 Duty Elk River Municipal Utilities does not have a legal duty to request or require drug or alcohol testing. 6.0 Applicability The Elk River Municipal Utilities may request or require alcohol and/or drug testing of the following individuals and under the following circumstances: A. Job applicants for positions requiring pre-employment physical. Testing will not be required until a job offer has been made. B. Employees who, during assigned work schedules, the employer has reasonable suspicion to believe that the employee: 1. Is under the influence of drugs or alcohol; 2. Has violated the employer's written work rules prohibiting the use, possession, sale, or transfer of drugs or alcohol while the employee is working or whole the employee is on the employer's premises or operating the employer's vehicle, machinery, or equipment, provided the work rules are in writing and contained in the employer's written drug and alcohol testing policy. 3. Has sustained a personal injury, as that term is defined in Minnesota Statutes section 176.011, subdivision 16, Workers Compensation, or has caused another employee to sustain a personal injury; or 4. Has caused a work-related accident or was operating or helping to operated machinery, equipment, or vehicles involved in a work-related accident. C. Employees who have been referred by the Elk River Municipal Utilities for chemical dependency treatment or evaluation or who are participating in a chemical dependency treatment program under an employee benefit plan, in which case the employee may be requested to undergo drug and alcohol testing without prior notice during the evaluation or treatment period and for a period of up to two (2) years following completion of any prescribed chemical dependency treatment program. D. Should any employee or employees feel that they have reasonable suspicion to believe that their supervisor is under the influence of drugs or alcohol, they should contact another supervisor, General Manager, or any member of the Elk River Municipal Utilities Commission. 7.0 Requirements and Procedure 131 A. Elk River Municipal Utilities will post and maintain a notice in appropriate and conspicuous locations at its facilities that this policy has been adopted and that copies are available for inspection at a specified location. B. All personal injuries sustained while working for Elk River Municipal Utilities, and all work-related accidents will be reported to an on-duty supervisor by the person involved in the injury or accident and/or witness to the injury or accident. If no supervisor is on duty at the time, one will be called at home. The notified supervisor will then determine whether to request drug/alcohol testing of the injured person, the person causing the injury, or the person involved or causing a work-related accident. Any employee tested under this section of the policy may be suspended, pending further investigation. C. When a supervisor deterrnines that an employee should be tested, the employee will be told that in the supervisor's opinion, the employee appears to be impaired and in a state unfit to work. The employee may request another supervisor to be present during the discussion. During this discussion, the employee shall be asked if he/she has been drinking alcohol or has taken legal or illegal drugs. A written record of the questions and the employee's replies and actions will be maintained. D. The employee has the right to refuse testing. Refusal will result in disciplinary action taken against the employee. E. In the event an employee agrees to testing, regardless of whether the employee admits or denies taking legal or illegal drugs, the supervisor will explain that the employee will be driven to the designated medical facility where the testing/screening will be administered. The employee will NOT be allowed to drive to or from the designated facility on his/her own accord. 8.0 Rights of Employees and Job Applicants to Refuse Testing A. Applicants. IF a job applicant refuses to submit to an alcohol and/or drug test, any offer of employment will be withdrawn and the individual will not be considered for employment by Elk River Municipal Utilities. B. Employees. Employees have the right to refuse to submit to alcohol and/or drug testing. Employees or prospective employees, who refuse to provide a specimen, or have adulterated a specimen, will be dismissed. 9.0 Employee/Job Applicant Rights After A Test A. Within three (3) days after receiving notification of a positive test result, an individual may submit any information to explain the result and request in writing a confirmatory retest of the original sample at the employee's or job applicant's own expense. B. An employee or job applicant may request and receive from Elk River Municipal Utilities a copy of the drug or alcohol result report. 132 10.0 Effect of Positive Test A. Applicants. If a job applicant tests positive on a test for alcohol and/or drugs, other than medications prescribed by a physician, any offer of employment will be withdrawn and the individual will not be considered for employment by Elk River Municipal Utilities. B. Employees. Employees, who test positive for alcohol and/or drugs for the first time, will be given the opportunity to enter an approved drug and/or alcohol counseling or rehabilitation program at the individual's expense or through the employer's health care provider. Elk River Municipal Utilities will consult with a substance abuse professional before approving a program. Employees who refuse to enter or fail to complete a program may be dismissed. Employees who elect to enter a program may be placed on probation for up to two (2) years by Elk River Municipal Utilities. The probation will not affect the employee's use of sick leave or vacation. During probation period, the employee will be required to submit to unannounced follow-up alcohol and/or drug testing. Failure to comply with this requirement or a positive test result during the probation period will result in immediate dismissal. Upon successful completion of the probationary period with negative test results during that period,the employee will be reinstated employment status. Employees who have once tested a confirm positive will be terminated if they test a confirmed positive at a later date. 11.0 Recognizing Behavioral Signs That May Indicate Drug and/or Alcohol Abuse As a supervisor,you cannot be expected to determine whether an employee has a substance abuse problem. Even treatment professionals have difficulty identifying such problems. Substance abuse problems can often be confused with emotional difficulties, reaction to stress, physical illness, other causes and vice versa. There are some behaviors; however that suggest the possibility of an abuse problem. The presence of one of these behavior problems does not mean the employee has a problem; the presence of several suggests that the employee does have a problem, whether it is substance abuse or something else. A. Being continually late for work, especially after a day off. B. Displaying a change in safety record; more accidents or near-accidents, more safety violations, etc. C. Getting traffic tickets or warnings for speeding, reckless driving, driving under the influence, etc. D. Receiving complaints about behavior or attitude problems with co-workers. E. Displaying abrupt mood swings or unexplained, inconsistent changes in mood or energy level as the day goes on. 133 F. Missing appointments or deadlines. G. Increasingly missing work or calling in sick, particularly when the calls are made by the spouse, not the worker. H. Taking long breaks, particularly if there is a noticeable change in mood or energy level after the break. I. Disappearing at times throughout the day, and not being able to account for those times. J. Becoming isolated from other workers or any other change in relationships with co- workers. K. Being unable to get along with co-workers or, in a previously friendly person, avoid others. Although these are some of the symptoms that may indicate a problem, they are by no means all of them. A good rule of thumb is to investigate any situation that has even a remote possibility of endangering the employee, co-workers, and/or clients or any situation in which an employee is not working responsibly. REMEMBER TO DOCUMENT ALL INCIDENTS! 12.0 How to Deal With Substance Abusing Employees Acute situations - What do you do when an employee comes to work clearly under the influence of alcohol and/or illegal drugs? Many policies state that an employee who comes to work impaired will be fired immediately. Others choose to "work with" the employee. Your company policy will dictate how you treat these situations. However, if the employee is in a "safety-sensitive" position and subject to drug and alcohol testing, you will need to begin the process that will require the individual to be tested for drugs and/or alcohol. The following information provides some guidelines for the supervisor who will be required a"reasonable suspicion" test. Of course you can never let an employee remain in a safety sensitive position if he/she has been taking any substance that can impair performance. It usually isn't possible to have a reasonable conversation with an employee who is under the influence of drugs. This is not a good time to talk about long-term effects of the employee's behavior. Wait until he/she is not impaired by a substance for this type of conversation. Your observations should be confirmed by a second trained supervisor and both of you need to document those observations. Do not yell at or reprimand the employee or threaten his/her job. Instead, bring him/her into your office or other private place. You might ask the employee to submit to a "reasonable suspicion" drug and alcohol test, you might ask him/her to leave but not drive himself or herself. For example, in some cases you might say: 134 A. You are acting like you not feeling well and it isn't safe for you to keep working today, someone will take you home so you can get some rest. Come in an hour early tomorrow and we will talk about it then: or B. You are a good worker, but you cannot act like this on the job, I will see that you get a ride home and you will leave as soon as the ride arrives; or C. I am very concerned about you, and I think you might need to see a doctor. I am going to see that you get a ride over to the Clinic so we'll be sure you are all right. While you are there, I am going to ask that you submit to testing for drugs and alcohol. Never argue with someone who appears to be "under the influence." Simply state your concern, the company's policy, and your decision to send him/her home or to a testing site. Also, avoid conclusions such as "you are on drugs." It is much safer legally to describe behavior (you're tripping a lot)than to judge the cause of that behavior. Clearly document the incident in your records and how you responded to it. Always list specific behaviors that led you to believe the employee was abusing substances. This information may be useful should it become necessary to formally reprimand the employee in the future. Remember! Do not allow the employee to return to work in his/her"safety sensitive" situation until the test results have been reported back. If possible, it is very important to set up an appointment with the employee, after the test results are back. This will give you some time to plan and the employee the opportunity to be able to walk with you. It will also give you time to decide how best to handle this situation. Is it a situation that can be handled with a review of the company's policies and a ``warning" to the employee against further such incidents? Should you recommend that the employee see a substance abuse professional, or is more needed? Sometimes it is impossible to tell without knowing a great deal about the employee and his/her background. In some instances, a formal intervention, by a professional may be necessary. Ongoing situations— What do you want to do when you believe an employee is abusing substances, even though the employee is not (to your knowledge) coming to work under the influence (nor does he/she exhibit behavior characteristics that would require a drug/alcohol test)? There are a variety of ways you can handle this situation, depending on the extent of abuse, how long the problem has been going on, and your relationship with the employee. An employee with a substance abuse problem is impaired, whether he/she used substances on the job or not. The first action is usually one-to-one meeting between the employee and the appropriate supervisor or manager. The main purpose of this meeting is to state clearly your awareness of the worker's problem based on observation and behavioral changes, and your concern about the employee's ability to safely carry out his/her responsibilities. It is also important to state the company's policy, and to offer to support the employee's efforts in obtaining help. 135 Frequently,this type of approach doesn't work. The drug/alcohol abuser will either argue with you and attempt to "prove you wrong" or will promise you anything. It is part of the problem to deny having any problems, so the abuser will not listen closely to what you have to say. For this reason, it is often necessary to clarify confrontational statements of possible consequences: A. You know the Company's policy. You cannot work here if you do not get help; or B. I cannot support your keeping your job unless you see a counselor; or C. I will not help you fight the suspension of your license. You got the DUI, and you will have to be the one to deal with it. Attempting to cover up for your employee or "taking up the slack" for his/her missed work is not doing the person a favor; it only prolongs the problem by postponing the employee doing anything about it and puts your company at risk. 136 L-4- Elk River Municipal Utilities P.7 -Educational Assistance Policy 1.0 Purpose A. The purpose of the Elk River Municipal Utilities (ERMU) Educational Assistance Policy is to financially assist eligible employees with pre-approved courses which are job related, lead to job related degrees, or are within areas beneficial to Elk River Municipal Utilities. This policy also covers education required by ERMU approved apprenticeship training program. 2.0 Policy A. All ERMU full-time employees within at least three months of continuous employment are covered by this policy. B. This policy allows 100%reimbursement of the costs for tuition, registration, lab fees, books, and course materials, after successful completion of a pre-approved course. Applicable are courses at accredited colleges, universities, vocational schools, and short courses conducted by recognized professional training organizations. C. A course may be approved if: a. It is directly related to the employee's current position; or b. It is required by a program of study leading to a degree which is directly related to the employee's current position; or c. It may improve the employee's value to the ERMU. In no case is this policy to include recreational or personal interest courses. D. Prior to registration, the employee must have full approval for the course by the immediate Department Supervisor and General Manager. E. ERMU reserves the right to disapprove educational assistance requests or to change or amend the policy from time to time. F. Total reimbursements to an employee during the academic year may not exceed $3,000. G. Not eligible for reimbursement are costs of: a. Late fees and fees due to an employee error. b. Meals,transportation, lodging, insurance, etc. H. If an employee is eligible for education assistance from any outside source (e.g. G.I. Bill, various foundations, scholarships, etc.) the employee must apply for assistance first and request the balance through this Education Assistance Policy. Adopted 8-11-2009 137 I. Termination of employment prior to completion of course will disqualify the employee for educational assistance. J. Courses not satisfactorily completed will be paid for by the employee. K. Course attendance and preparation must take place outside of scheduled work hours and must not jeopardize the employee's work performance. Adopted 8-11-2009 138 t 1 ELK RIVER MUNICIPAL UTILITIES FLEXIBLE BENEFITS PLAN (including the following component plans: Group Medical Benefits, Group Dental Benefits, Medical Expense Reimbursement Plan and Dependent Care Expense Reimbursement Plan) Amended and Restated Effective January 1, 2010 i 139 TABLE OF CONTENTS ARTICLE I INTRODUCTION 1 ARTICLE II DEFINITIONS 3 ARTICLE III ELIGIBILITY AND PARTICIPATION 7 ARTICLE IV CONTRIBUTIONS 9 ARTICLE V ELECTION OF AVAILABLE BENEFITS 11 ARTICLE VI ADMINISTRATION 17 ARTICLE VII PLAN AMENDMENT AND TERMINATION 22 ARTICLE VIII GENERAL PROVISIONS 23 ARTICLE IX GROUP MEDICAL BENEFITS 25 ARTICLE X GROUP DENTAL BENEFITS 27 ARTICLE XI MEDICAL EXPENSE REIMBURSEMENT PLAN 29 ARTICLE XII DEPENDENT CARE EXPENSE REIMBURSEMENT PLAN 33 ARTICLE XIII HIPAA PROVISIONS 39 i ARTICLE XIV CONTINUATION COVERAGE 43 EXHIBIT A Insurance Carrier/ Third Party Provider Information 44 140 ARTICLE I INTRODUCTION 1.1 Establishment. Elk River Municipal Utilities (hereinafter the "Employer"), hereby amends and restates, effective January 1, 2010, the Elk River Municipal Utilities Flexible Benefits Plan (the "Plan"). 1.2. Purpose. The purpose of the Plan is to provide Participants with a choice between cash and certain "qualified benefits" as defined in Section 125 of the Code. [See Illustration 1 on Page 2 of this Plan.] The Plan is intended to qualify as a "cafeteria plan" under Section 125 of the Code so that Optional Benefits a Participant elects to receive under the Plan will be eligible for exclusion from the Participant's gross income to the fullest extent possible under the Code. 1.3 HIPAA Privacy and Security Rules. Portions of this Plan are "covered entities" for purposes of the Privacy Rules and the Security Rules. 1.4 Gender and Number. Pronoun references in this Plan shall be deemed to be of any gender relevant to the context, and words used in the singular may also include the plural. 1.5 Not ERISA Plan. This Plan is not an employee welfare plan for purposes of ERISA because the Plan is a governmental plan within the meaning of Act. Sec. 3(32) of ERISA. Any resemblance of the Plan to an ERISA plan shall not bind the Plan to • comply with ERISA. J 1 ' 141 ILLUSTRATION 1: Elk River Municipal Utilities Flexible Benefits Plan Employee Contribution CE1kFtivxeibriMeunicipalUtilities Benefits Plan Group Medical Group Dental Medical Dependent Benefits Benefits Expense Care Expense Reimbursement Reimbursement Plan Plan l 2 142 • ARTICLE II } • DEFINITIONS The following words and phrases are used in this Plan and shall have the meanings set forth in this Article unless a different meaning is clearly required by the context or is defined within an Article. 2,1 Cafeteria Plan Regulations means any final regulations, or proposed regulations on which employers may rely, issued by the Department of Treasury under Section 125 of the Code. 2.2 Change in Status means the situations that permit an Eligible Employee or Participant to make a change in his or her Election mid-Plan Year and include events that: (a) change an Eligible Employee's or Participant's legal (under applicable state and federal law) marital status; (b). change the number of an Eligible Employee's or Participant's dependents (as defined in Section 5.3); (c) change an Eligible Employee's or Participant's employment status, or the employment status of the Participant's Spouse or dependents (as defined in Section 5.3); (d) cause an Eligible Employee's or Participant's dependent (as defined in Section 5,3) to satisfy or cease to satisfy the eligibility requirements for an Optional Benefit; and (e) change the place of residence of an Eligible Employee or Participant, or his or her Spouse or dependents (as defined in Section 5.3). 2.3 Claims Administrator means the entity described in Section 6.1(c). 2.4 Claims Run-out Period means the period of time following the end of the Plan Year during which claims incurred during such Plan Year may be submitted as provided in the Optional Benefit. 2.5 C6de means the Internal Revenue Code of 1986, as amended from time to time. 2.6 Compensation means all of an Employee's earnings from the Employer which are subject to withholding for federal income tax purposes. 2.7 Covered Individual means a person, including a Participant, a Dependent of a Participant, a Spouse of a Participant, and any other person, appropriately covered under an Optional Benefit subject to the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA"), as amended, and as reflected in the Public Health Services Act ("PHSA"), as amended. 2.8 Dependent means "Dependent" as defined in each Optional Benefit provision in which such term is used. Dependent is not necessarily the same as a dependent for tax purposes. See the definition of Tax Dependent in Section 2.34. 3 143 2.9 Effective Date means the effective date of this amendment and restatement, which ) is January 1, 2010. 2.10 Election means the choice of Optional Benefits and means of payment made by the Participant, as described in Article v. 2.11 ePHI means PHI maintained or transmitted in electronic media including, but not limited to, electronic storage media (i.e., hard drives, digital memory medium) and transmission media used to exchange information in electronic storage media (i.e., Internet, extranet, and other networks). PHI transmitted via facsimile and telephone is not considered to be transmissions via electronic media. 2,12 Election Period means the period of time identified by the Plan Administrator prior to the start of a Plan Year during which a Participant may change his or her Election. For a Participant who enters the Plan other than at the start of a Plan Year, Election Period means the period of time identified by the Plan Administrator prior to the date on which the Eligible Employee begins participation during which an Eligible Employee may make an Election or change a deemed Election, 2.13 Eligible Employee means each Employee who has met the eligibility requirements of Section 3.1. 2.14 Employee means any person employed by the Employer on or after the Effective Date, except that It shall not include: (a) any self-employed individual as described in Section 401(c) of the Code; (b) any employee included within a unit of employees covered by a collective bargaining unit unless such agreement expressly provides for coverage of the employee under this Plan; (c) any employee who is a nonresident alien and receives no earned income from the Employer from sources within the United States; or (d) any employee who is a leased employee as defined in Section 414(n)(2) of the Code. All employees who are treated as employed by a single employer under subsections (b), (c) or (m) of Section 414 of the Code are treated as employed by a single employer for purposes of this Plan. Employee also includes any elected official of the Employer employed by the Employer on or after the Effective Date. 2.15 Employer means Elk River Municipal Utilities. 2.16 Employer Contribution means amounts, if any, that have not been actually or constructively received by the Participant that are made available to the Participant by the Employer for the purpose of electing Optional Benefits under the Plan. 2.17 Entry Date means the date(s) as of which Eligible Employees may become Participants in this Plan provided all necessary forms have been completed. The Initial Entry Date for an Eligible Employee is the later of: (a) the first day on which the Employee first becomes an Eligible Employee; or (b) the date on which all l 4 144 } necessary forms have been completed. Thereafter, the Entry Date'is the first day of each Plan Year unless a Change in Status occurs. 2.18 Highly Compensated Individual means individuals who are highly compensated as defined in Section 125(e)(2) of the Code. 2.19 Highly Compensated Participant means Participants who are highly compensated as defined in Section 125(e)(1) of the Code. 2.20 HIPAA means Health Insurance Portability and Accountability Act of 1996, and regulations thereunder, as amended from time to time. 2.21 HSA means a health savings account within the meaning of Section 223 of the Code. 2.22 Insurer means any insurance company that has issued a policy through which benefits are made available under this Plan. 2.23 IRS means the Internal Revenue Service. 2.24 Optional Benefits means the benefits made available through this Plan as follows: Non-Reimbursement: Reimbursement • Group Medical Benefits • Dependent Care Expense Reimbursement Plan • Group Dental Benefits • Medical Expense Reimbursement Plan ) 2.25 PHI means health information that: (a) is created or received by a health care provider, health plan, public health authority, employer, life insurer, school or university, or health care clearinghouse; (b) relates to the past, present or future physical or mental health or condition of an individual; the provision of health care to an individual; the past, present or future payment for the provision of health care to an individual or genetic information as defined by the Genetic Information Nondiscrimination Act of 2008 ("GINA") and (c) either identifies the individual or reasonably could be used to identify the individual. PHI includes ePHI. 2.26 Participant means an Eligible Employee who participates in the Plan in accordance with Article III and has not ceased to be a Participant under Section 3.4. 2.27 Plan means the Elk River Municipal Utilities Flexible Benefits Plan, as it may be amended from time to time. 2.28 Plan Administrator means the entity determined under Section 6.1, } 2.29 Plan Year means the twelve-month period commencing on the first day of January and ending on the last day of December. 5 145 2.30 Privacy Rules means the Standards and Privacy of Individually Identifiable Health Information at 45 C.F.R. Part 160 and Part 164 at.subparts A and E. 2.3.1 Security Rules means the Security Standards and Implementation Specifications at 45 C.F.R. Part 160 and Part 164, subpart C. 2.32 Spouse means an individual who is (a) legally married to .a Participant (under applicable state law), and (b) treated as a "spouse" under the Code and the Defense of Marriage Act. 2.33 Summary Health Information means "summary health information" as defined in 45 C.F.R. Section 164.504, which generally defines "summary health information" to include information, which may be PHI, that summarizes claims history, claims expenses, or the type of claims experienced by individuals receiving benefits under the Plan from which certain identifiers have been deleted. 2.34 Tax Dependent means an individual who qualifies as a "dependent" of the Participant for purposes of Sections 105 and 106 of the Code, as clarified in Revenue Procedure 2008-48. 6 146 ARTICLE III ELIGIBILITY AND PARTICIPATION 3.1 Eligibility Requirements. (a) Initial Eligibility Requirements. In general, an Eligible Employee is (1) an Employee employed by the Employer, and (2) who is scheduled to work a normal work week of forty (40) hours or more per week in a continuous twelve (12) month period. (b) Ongoing Eligibility Requirements. In order to maintain eligibility, an Eligible Employee must continue to meet the requirements described above for initial eligibility. 3.2 Notification to Participants. The Plan Administrator. shall provide each Eligible Employee written notice of the Employee's eligibility to participate in the Plan in sufficient time to enable such Eligible Employee to submit an application for participation in the Plan on or before the applicable Entry Date. 3.3 Application for Participation. (a) Generally. In general, unless an Eligible Employee is deemed to have made an Election as provided in Section 5.1, to become a Participant, an Eligible Employee shall execute and deliver to the Plan Administrator prior to the applicable Entry Date, a written application signed by the Eligible Employee in which the Eligible Employee: (1) requests to participate in the Plan; (2) designates the required portion of Compensation for the pre-tax and after-tax (if any) contributions; (3) makes a benefit Election; and (4) supplies any other pertinent information that the Plan Administrator may reasonably require. By signing such application or agreement, the Eligible Employee shall be deemed for all purposes to have agreed to participate and to conform to the requirements of the Plan. Such application or agreement may be the same as, or separate from, the application or agreement required to participate in any Optional Benefit under this Plan. Alternatively, or in addition to, the Plan Administrator may require or permit application of same scope by electronic means. Participation shall begin on a Participant's Entry Date. 3.4 Termination of Participation. A Participant automatically ceases to be a Participant at midnight of the earliest of the following dates: (a) the date of the death of the Participant; (b) the date of termination of the Participant's employment with the Employer; 7 147 • ) (c) the date of the Participant's failure to meet the eligibility requirements of Section 3.1, as may be amended from time to time; or (d) the date of termination of the Plan in accordance with Article VII. • Note: This provision applies to participation in this Plan. With respect to the Optional Benefits that involve premium payments for other plans sponsored by the Employer, coverage under the underlying plan may extend beyond the date a Participant ceases to be a Participant in this Plan. In the event the Plan does not learn that a Participant has automatically ceased to be a Participant until a date after the date participation ceased, participation will be terminated retroactively and the Plan shall be entitled to recover any benefits paid after the date participation terminated. Termination of participation in this Plan shall not prevent a former Participant from continuation coverage, conversion coverage or benefits under the respective Optional Benefit plans if and to the extent provided by such plans. 3.5 Conditions of Participation. As a condition of participation and receipt of benefits under this Plan, the Participant agrees to: (a) observe all Plan rules and regulations; (b) consent to inquiries by the Plan Administrator with respect to any provider of services involved in a claim under this Plan; and (c) submit to the Plan Administrator all notifications, reports, bills, and other information required by the Plan or which the Plan Administrator may reasonably require. Failure to do so relieves the Plan, Plan Administrator, and Claims Administrator from any and all obligations under this Plan. 3.6 Participation in Optional Benefit Plans. In order to elect a specific Optional Benefit provided under this Plan, a Participant must elect that Optional Benefit on such forms as the Plan Administrator may require (unless the benefit is provided to all Participants) and, if the cost of the Optional Benefit is not fully paid by the Employer, shall be required to share the cost of the Optional Benefit as provided in Article IV. Further, the Participant must meet any eligibility, participation, etc., requirements applicable to that Optional Benefit in accordance with the terms of the underlying plan through which the Optional Benefit is provided. 8 148 ARTICLE IV CONTRIBUTIONS 4.1 Salary Reduction Contributions. To the extent the cost of an Optional Benefit exceeds the Employer Contribution (if any), a Participant may elect in accordance with the Election procedures described in Article V to receive his or her full Compensation in cash, or to have a portion of such Compensation applied by the Employer toward the Participant's share of the cost of Optional Benefits. If so elected, the Participant's Compensation will be reduced, and an amount equal to the reduction shall be allocated by the Employer to the Optional Benefits designated by the Participant. A Participant's Compensation shall be reduced by pro-rata amounts of the Participant's total salary reduction Election. Salary reduction is done on a pre- tax basis before any withholdings have been made. Salary reduction contributions shall be made each pay period according to the administrative practices of the Employer. Notwithstanding the foregoing, if participation in the Plan extends to the last day of the month in which a Participant's employment terminates, if necessary, additional salary reduction contributions shall be taken from the Participant's final pay check to pay for the coverage provided during the period of time following the date on which the Participant's employment terminates. 4.2 Imputation of Income. To the extent a Participant participates in an Optional Benefit that covers a Dependent who is not the Participant's Spouse or Tax Dependent, the cost of coverage for which the Participant is responsible shall be paid on an after-tax basis up to the amount of the fair market value of the coverage provided to that Dependent. To the extent the cost of coverage for which the Participant is responsible exceeds that fair market value, the remaining cost of coverage may be paid pre-tax through this Plan. To the extent the cost of coverage for which the Participant is responsible is less than that fair market value, the excess of the fair market value over the after-tax payments shall be imputed as income to the Participant as the coverage is provided. 4.3 Salary Deduction Contributions. The Employer may require that amounts for which the Participant is responsible, but which cannot be paid with pre-tax dollars through salary reduction described above, be funded with after-tax dollars pursuant to a salary deduction agreement. Such salary deductions shall be made on a periodic basis and relate to a Participant's Compensation after taxes and withholdings have been made. 4.4 Employer Contribution. The Employer may make a fixed dollar contribution per Plan Year, or portion of a Plan Year (e.g., month, pay period), per Participant. The amount of the Employer Contribution may change from year to year as announced by the Employer prior to the Plan Year start. The Employer may designate different amounts for different groups of Eligible Employees. The Employer Contribution, including any additional limitations or restrictions thereon, shall be communicated to Participants prior to the start of the Plan Year as part of the Election materials. No Employer Contribution shall be credited to any Employee during a period of leave of absence, whether authorized or unauthorized, unless required by the Family Medical Leave Act ("FMLA"). 4.5 Maximum Under the Plan. Under no circumstances may a Participant's total salary reduction exceed the sum of (a) the cost of benefits paid on a pre-tax basis provided through insurance or insurance-types of benefits, plus (b) the maximum 9 149 Election amounts permitted under the Optional Benefits reimbursement-type of } benefits, minus (c) the Employer Contribution, if any. 4.6 No Trust. Nothing in this Plan is intended to require the establishment of a trust. The portion of benefits paid under this Plan attributable to Employer Contributions, if any, is paid from the Employer's general assets. The portion of benefits paid under this Plan attributable to Participant contributions including, but not limited to, salary reduction amounts is paid from the Employer's general assets. 10 150 ARTICLE V ELECTION OF AVAILABLE BENEFITS 5.1 Initial Elections. An Election must be made during the initial Election Period. An affirmative Election to participate is required. If the Election Period ends and an Eligible Employee has not returned an Election form to the Plan Administrator, the Eligible Employee will be deemed to have elected not to participate in Optional Benefits. To the extent there is an Employer Contribution, the Eligible Employee will forfeit the entire Employer Contribution. 5.2 Subsequent Elections. During the Election Period prior to each subsequent Plan Year, each Participant shall be given the opportunity to change his or her Election. Such changes include the following: (a) an Eligible Employee who is not participating may elect to begin participating by electing Optional Benefits during the Election Period; (b) a Participant may terminate participation in the Plan; or (c) a Participant may elect different Optional Benefits or different levels of Optional Benefits. An affirmative election is required. If the Election Period ends and an Eligible Employee has not returned an Election form to the Plan Administrator, the Eligible Employee will be deemed to have elected not to participate in Optional Benefits. 5.3 Elections Irrevocable. For purposes of this Section 5.3, the term "dependent" shall mean an individual who is a "dependent" under the provision of the Code applicable to the Optional Benefit(s) to which the Election being changed or revoked relates. An Election becomes effective and shall be irrevocable for the Plan Year or the remainder of the Plan Year except under the following circumstances: (a) Change in Status. A Participant may change or terminate his or her actual or deemed Election under the Plan upon the occurrence of a Change in Status, but only if such change or termination is made on account of and corresponds with a Change in Status that affects coverage eligibility of a Participant, a Participant's Spouse, or a Participant's dependent (referred to as the "general consistency requirement"). The Plan Administrator (in its sole discretion) shall determine, based on prevailing IRS guidance, whether a requested change is on account of and corresponds with a Change in Status. Assuming that the general consistency requirement is satisfied, a requested change must also satisfy the following specific consistency requirements in order for a Participant to be able to alter his or her Election based on that change. (1) Loss of Dependent Eligibility. For a Change.in Status involving a Participant's divorce, annulment or legal separation from a Spouse, the death of a Spouse or a dependent, or a dependent ceasing to satisfy the eligibility requirements for coverage, a Participant may only elect j to cancel accident or health insurance, or insurance-type, coverage for the Spouse involved in the divorce, annulment, or legal separation, the 11 151 deceased Spouse or dependent, or the dependent that ceased to satisfy the eligibility requirements. Canceling coverage for any other individual under these circumstances fails to correspond with that Change in Status. (2) Gain of Coverage Eligibility Under Another Employer's Plan. For a Change in Status in which a Participant, a Participant's Spouse, or a Participant's dependent gains eligibility for coverage under another employer's cafeteria plan (or another employers qualified benefit plan) as a result of a change in marital status or a change in employment status, a Participant may elect to cease or decrease coverage only if that coverage becomes actually effective or is increased under the other employers plan. (3) Dependent Care Expense Reimbursement Plan. With respect to the Dependent Care Expense Reimbursement Plan, a Participant may change or terminate his or her Election only if (I) such a change or termination is made on account of and corresponds with a Change in Status that affects eligibility for coverage under the Plan; or (ii) the Election change is on account of and corresponds with a Change in Status that affects eligibility of dependent care expenses for the tax exclusion available under the Code. (b) HIPAA Special Enrollment Rights. If a Participant, a Participant's Spouse, and/or a Participants dependent enrolls in a group health plan that is an Optional Benefit of this Plan pursuant to the HIPAA special enrollment rights provided by Code § 9801(f), the Participant may make a new election that corresponds with the special enrollment. For purposes of this provision (1) an Election to add previously eligible dependents as a result of the acquisition of a new Spouse or dependent child (a/k/a the Tag-along Rule), shall be considered consistent with the special enrollment right; and (2) a HIPAA special enrollment Election attributable to the birth or adoption of a new dependent child may be effective retroactive (up to thirty (30) days), provided it applies to Compensation not yet currently available. (c) Certain Judgments, Decrees and Orders. If a judgment, decree, or order (an "Order") resulting from a divorce, legal separation, annulment or change in legal custody (including a qualified medical child support order) requires accident or health coverage for a Participant's dependent child (including a foster child who is a dependent of the Participant), a Participant may: (1) change his or her Election to provide coverage for the dependent child (provided that the Order requires the Participant to provide coverage and subject to the provisions of the underlying group health plan); or (2) change his or her Election to revoke coverage for the dependent child if the Order requires that another individual (including the Participant's Spouse or former Spouse) provide coverage under that individual's plan. (d) Medicare and Medicaid. If a Participant, a Participant's Spouse, or a Participant's dependent who is enrolled in a health or accident benefit under this Plan (including the Medical Expense Reimbursement Plan) becomes entitled to Medicare or Medicaid (other than coverage consisting solely of .) benefits under Section 1928 of the Social Security Act providing for pediatric vaccines), the Participant may prospectively reduce or cancel the health or 12 152 accident coverage of the person becoming entitled to Medicare or Medicaid. Further, if a Participant, a Participant's Spouse, or a Participants dependent who has been entitled to Medicare or Medicaid loses eligibility for such coverage, then the Participant may prospectively elect to commence or increase the health or accident coverage provided under this Plan (including the Medical Expense Reimbursement Plan) of the person losing entitlement to Medicare or Medicaid. NOTE: Effective April 1, 2009, certain changes to Medicaid coverage also create a HIPAA special enrollment right. Election changes based upon HIPAA special enrollment rights are described above. (e) Change in Cost. (1) Automatic Increase or Decrease for Insignificant Cost Changes. If the cost of an Optional Benefit (other than Medical Expense Reimbursement Plan) increases or decreases during a Plan Year by an insignificant amount, then the pre-tax contributions or after-tax contributions (as applicable) under each affected Participant Election shall be prospectively increased or decreased to reflect such change. The Plan Administrator, on a reasonable and consistent basis, will automatically effectuate this prospective increase or decrease in Participant contributions in accordance with such cost changes. The Plan Administrator (in its sole discretion) will decide, in accordance with prevailing IRS guidance, whether increases or decreases in costs are 'insignificant' based upon all the surrounding facts and circumstances (including, but not limited to, the dollar amount or percentage of the cost change). (2) Significant Cost Increases. If the Plan Administrator determines that the cost of an Optional Benefit (other than Medical Expense Reimbursement Plan) significantly increases during a Plan Year, the Participant may, on a prospective basis, either: (i) make a corresponding increase in his or her Election, (ii) enroll in another benefit package option providing similar coverage and make a corresponding Election change, or (iii) revoke his or her Election if no other benefit package option providing similar coverage is available. The Plan Administrator (in its sole discretion) will decide, in accordance with prevailing IRS guidance, whether a cost increase is significant and what constitutes 'similar coverage' based upon all the surrounding facts and circumstances. (3) Significant Cost Decrease. If the Plan Administrator determines that the cost of an Optional Benefit (other than Medical Expense Reimbursement Plan) significantly decreases during a Plan Year: (i) an Eligible Employee or Participant may commence participation in such Optional Benefit; and (ii) the Plan Administrator shall automatically effectuate a prospective decrease in a Participant's Election with respect to such Optional Benefit in accordance with the cost decrease. (f) Change in Coverage. 13 • 153 11 (1) Significant Curtailment. If the Plan Administrator determines that • 1 coverage under an Optional Benefit (other than Medical ,Expense Reimbursement Plan) is significantly curtailed during a Plan Year, the Participant may prospectively enroll in another benefit package option providing similar coverage and make a corresponding Election change. Coverage under an accident or health plan is deemed "significantly curtailed" only if there is an overall reduction in coverage provided to Participants under the Plan so as to constitute reduced coverage to Participants in general. The Plan Administrator (in its sole discretion) will decide, in accordance with prevailing IRS guidance, whether a curtailment is "significant," and whether a benefit _package option constitutes "similar coverage" based upon all the surrounding facts and circumstances. (2) Loss of Coverage. If the Plan Administrator determines that coverage under an Optional Benefit (other than Medical Expense Reimbursement Plan) is lost during a Plan Year, the Participant may, on a prospective basis: (i) enroll in another benefit package option providing similar coverage and make a corresponding Election change, or (ii) revoke his or her Election if no other benefit package option providing similar coverage is available. Coverage under an accident or health plan is deemed "lost" only if there is a complete loss of coverage under the benefit package option (e.g., due to elimination of the benefit package option or application of an annual or lifetime maximum) or other fundamental loss of coverage. The Plan Administrator (in its sole discretion) will decide, in accordance with prevailing IRS guidance, whether a "loss' has occurred, and whether a benefit package option constitutes "similar coverage based upon all the surrounding facts and circumstances. (3) Addition or Improvement of an Optional Benefit. If during a Plan Year, the Plan adds a new Optional Benefit or a new benefit package option under the Optional Benefit (other than the Medical Expense Reimbursement Plan), or if coverage under an existing Optional Benefit (other than the Medical Expense Reimbursement Plan) is significantly improved: (1) an affected Participant may prospectively change his/her Election with respect to the newly-added or improved Optional Benefit; and (ii) an Eligible Employee may commence participation in such Optional Benefit. The Plan Administrator (in its sole discretion) will decide, in accordance with prevailing IRS guidance, whether an Optional Benefit has been "significantly improved" based upon all the surrounding facts and circumstances. (4) Change Under Another Employer-Sponsored Plan. A Participant may make a prospective Election change (other than with respect to the Medical Expense Reimbursement Plan) that is on account of and corresponds with a change made under another employer-sponsored plan (including a plan of the Employer or a plan of another employer), provided (i) the other cafeteria plan or qualified benefits plan permits its participants to make an Election change that would be permitted under the Cafeteria Plan Regulations, or (ii) this Plan permits Participants to make an Election for a Plan Year period of coverage which is different from the plan year period of coverage under the 14 154 other cafeteria plan or Optional Benefit, The Plan Administrator shall determine, based on prevailing IRS guidance, whether a requested change is on account of and corresponds with a change made under another employer-sponsored plan. (5) Loss of Governmental or Educational Coverage. A Participant may prospectively change his or her Election to add group health coverage for the Participant or his or her Spouse or dependent, if such individual(s) loses coverage under any group health coverage sponsored by a governmental or educational institution including, but not limited to, the following: a medical care program of an Indian Tribal government (as defined in Code § 7701(a)(40)), the Indian Health Service, or a tribal organization; a state health Benefits risk pool; or a foreign government group health plan, subject to the terms and limitations of the applicable benefit package option(s). NOTE: Effective April 1, 2009, certain changes to coverage under a state children's health insurance program ("SCHIP") create a HIPAA special enrollment right. Election changes based upon HIPAA special enrollment rights are described above. (g) Family and Medical Leave Act. A Participant taking a leave governed by the Family and Medical Leave Act of 1993 ("FMLA") may revoke or change an Election as may be provided for under the FMLA and the Employer's FMLA policy required thereunder, provided the Employer is subject to FMLA. (h) Other. The Plan Administrator shall have the discretion to allow a change to or termination of an Election to the extent such change or termination is the result of any other situation informally recognized by the IRS as providing an exception to the general rule that Elections are irrevocable (e.g., corrections of mistakes, changes to meet nondiscrimination requirements, failure to satisfy underwriting). A Participant entitled to make a new Election under this Section must do so within thirty (30) days of the event, An Employee who is eligible to elect benefits but declined to do so during the initial Election period, or during a subsequent Election period, may file a new Election within thirty (30) days of the occurrence of an event described above, but only if the new Election is made on account of and corresponds with the event. Subject to the provisions of the underlying group health plan, Elections made to add medical coverage for a newborn or newly adopted dependent child pursuant to a HIPAA special enrollment right may be retroactive for up to thirty (30) days. Ali other new Elections shall be effective prospectively immediately following the date the Participant files the new Election with the Plan Administrator. Elections made pursuant to this Section shall be effective for the balance of the Plan Year in which the Election is made unless a subsequent event (described above) allows a further Election change. 5.4, Rehire and Eligibility Loss. Termination of employment shall automatically revoke any Election. Former Participants who are rehired: (a) After thirty (30) days following a termination of employment, shall have two "periods of coverage;" that period prior to the termination of employment and that period following the re-employment of the terminated Employee. 15 155 Expenses incurred prior to the termination of employment shall be subject to the Election in effect upon termination; while the Employee shall have an opportunity to make a new Election and expenses incurred after re- employment shall be subject to the Election made upon re-employment. (b) Within thirty (30) days following a termination of employment, shall have the Election in effect prior to the termination of employment reinstated upon re- employment. 5.5 Benefit Descriptions. While an Election to receive one or more of the Optional Benefits may be made under this Plan, the benefits themselves may be provided in accordance with Plan documents or contracts which describe the types and amounts of benefits available, the requirements for participation, procedures for submitting claims, and the other terms and conditions of coverage. Such underlying Plan documents or contracts, if any, are incorporated into this Plan by reference. 5.6 Forfeiture. Any amounts, whether obtained through salary reduction, salary deduction, Employer Contributions, or otherwise, under this Plan which cannot be distributed by the Plan Administrator to cover the cost of Optional Benefits for the applicable Plan Year, shall be forfeited by the Participant. Forfeited amounts, in accordance with the Cafeteria Plan Regulations, may be: (a) retained by the Employer, (b) used to defray the reasonable administrative costs of the Plan, (c) used to reduce required salary reduction amounts for the immediately following Plan Year on a reasonable and uniform basis, and/or (d) returned to the Participants on a reasonable and uniform basis. Under no circumstances shall the Plan Administrator \ establish an outside formal or informal arrangement under which the forfeited ) amounts are allocated among Participants based (directly or indirectly) on their individual claims experience under the Plan. 5.7 Limitations on Benefits. Benefits shall be limited as determined by the Plan Administrator for the purpose of ensuring compliance with any nondiscrimination requirement applicable to the Plan or an Optional Benefit. 16 156 • ARTICLE VI ADMINISTRATION 6.1 Plan Administrator. (a) The Plan Administrator shall be responsible for the general supervision of the Plan. The Plan Administrator shall perform any and all acts necessary or appropriate for the proper management and administration of the Plan. (b) The Employer shall be the Plan Administrator unless the Employer's managing body designates a person or persons other than the Employer to be the Plan • Administrator. The Employer shall also be the Plan Administrator if the person or persons so designated cease to be the Plan Administrator. (c) The Plan Administrator may designate an individual or entity to act on its behalf with respect to certain powers, duties, responsibilities, etc, with respect to the operation and administration of this Plan, Where benefits under this Plan are provided through an insurance company, Health Maintenance Organization ("HMO"), or Dental Maintenance Organization ("DMO"), or similar entity, that entity shall be the Claims Administrator with respect to those benefits. In all other situations, the Plan Administrator shall be the Claims Administrator unless the Plan Administrator contracts with a third party to act on its behalf. • 6.2 Agent for Service of Legal Process. The agent for service of legal process for the Plan is the Plan Administrator. 6.3 Allocation of Responsibility for Administration. The Plan Administrator shall have the sole responsibility for the administration of this Plan as is specifically described in this Plan. The designated representatives of the Plan Administrator shall have only those specific powers, duties, responsibilities, and obligations as are specifically.given to them under this Plan. The Plan Administrator warrants that any directions given, information furnished, or action taken by it shall be in accordance with the provisions of the Plan authorizing or providing for such direction, information or action. It is intended under this Plan that the Plan Administrator shall be responsible for the proper exercise of its own powers, duties, responsibilities, and obligations under this Plan and shall not be responsible for any act or failure to act of another Employee of the Employer. Neither the Plan Administrator (including any designee) nor the Employer makes any guarantee to any Participant in any manner for any loss or other event because of the Participant's participation in this Plan. 6.4 Rules and Decisions. Except as otherwise specifically provided in the Plan, the Plan Administrator may adopt such rules and procedures as it deems necessary, desirable, or appropriate to fulfill the purposes of the Plan. All rules and decisions of the Plan Administrator shall be uniformly and consistently applied to all Participants in similar circumstances. When making a determination or calculation, the Plan Administrator shall be entitled to rely upon information furnished by a Participant, the Employer, or legal counsel. 6.5 Procedures. The Plan Administrator may act at a meeting or in writing. The Plan Administrator may adopt by-laws and regulations as it deems desirable for the conduct of the Plan's affairs and as are consistent with the terms of the Plan. 17 157 6.6 Records and Reports. The Plan Administrator shall be responsible for complying • with all reporting, filing and disclosure requirements for the Plan. 6.7 Claim for Benefits. This Section addresses the requirements for claims for reimbursement-type Optional Benefits and the provisions of general applicability. Claims requirements for other Optional Benefits shall be handled in accordance with the governing documents for those Optional Benefits. A Participant may apply to the Claims Administrator for reimbursement of eligible expenses incurred during such Plan Year by completing a claim form and submitting such form to the Claims Administrator (or its designee) via email, facsimile, mail, setting forth at least the following: (a) the amount, date and nature of the expense, including the identity of the individual who incurred the expense; (b) the name of the person or entity to which the expense was paid; (c) the Participant's statement that the expense has not been reimbursed and the Participant will not seek reimbursement for the expense; and (d) such other information as the Claims Administrator may require. Such claim form shall be accompanied by bills, invoices, receipts, or other statements from an independent third party, or by an explanation of benefits ("EOB") issued by a health plan, stating the eligible expense has been incurred and the amount of the expense. The Claims Administrator is entitled to rely on the information provided on the claim form in processing claims under this Plan. Where circumstances beyond the Participant's control prevent submission within the described time frame, notice of a claim with an explanation of the circumstances may be accepted by the Claims Administrator as a timely filing. Claims shall be determined in accordance with Article VI. 6.8 Determination of Benefits. This Section addresses the claims determination and appeal procedures for reimbursement-type Optional Benefits, and the provisions of general applicability. (a) Initial Determination. The Plan Administrator, or Plan Administrator's designee, shall notify a person within thirty (30) days of receipt of a written claim for benefits of that persons eligibility or non-eligibility for benefits under the Plan. If it is determined that a person is not eligible for benefits or for full benefits, the notice shall set forth: (1) the specific reasons for the denial; (2) a specific reference to the provision of the Plan on which the denial is based; (3) a description of any additional information or material necessary for the claimant to perfect the claim and an explanation of why it is needed; and ) 18 158 (4) an explanation of the Plan's claims review procedure and other appropriate information as to the steps to be taken if the Participant wishes to have the claim reviewed. If the Plan Administrator, or Plan Administrator's designee, determines that there are special circumstances requiring additional time to make a decision, the Plan Administrator, or Plan Administrator's designee, shall notify the Participant of the special circumstances and the date by which a decision is expected to be made, and may extend the time for up to an additional fifteen (15) days. (b) Appeals. If a Participant is determined by the Plan Administrator, or Plan Administrator's designee, not to be eligible for benefits, or if the Participant believes that he or she is entitled to greater or different benefits, the Participant shall have the opportunity to have the claim reviewed by the Plan Administrator, or Plan Administrator's designee, by filing an appeal within one hundred eighty (180) days after receipt by the Participant of the notice issued by the Employer, or the Employer's designee. The appeal shall state the specific reasons the Participant believes he or she is entitled to benefits or greater or different benefits. Within sixty (60) days after receipt of the appeal, the Plan Administrator, or Plan Administrator's designee, shall afford the Participant (and the Participants counsel, if any) an opportunity to present the Participants position to the Plan Administrator, or Plan Administrator's designee, orally or in writing, and the Participant (or the Participants counsel) shall have the right to review the pertinent documents. (c) Decision on Appeal. The Plan Administrator shall notify the Participant of its decision on appeal in writing within said sixty (60) day period stating specifically the basis of said decision. If it is determined that a person is not eligible for benefits or for full benefits, the notice shall set forth: (1) the specific reasons for the denial; (2) a specific reference to the provision of the Plan on which the denial is based; (3) a statement of the Participant's right to review (on request and at no charge) relevant documents and other information; (4) if the Plan Administrator relied on an "internal rule, guideline, protocol, • or other similar criterion" in making the decision, a description of the specific rule,. guideline, protocol, or other similar criterion or a statement that such a rule, guideline, protocol, or other similar criterion was relied on and that a copy of such rule, guideline, protocol, or other similar criterion will be provided free of charge to Participant upon request; and In the event of the death of a Participant, the same procedure shall be } applicable to the Participants beneficiaries. I 19 159 6.9 Authorization of Benefit Payments. The Plan Administrator shall issue directions to the Employer concerning all benefits to be paid from the Employer's assets pursuant to the provisions of the Plan, and shall warrant at the time the directions are provided that all such directions are in accordance with the Plan. 6.10 Benefit Payments. The Participant shall be reimbursed at least either (a) once per month, or (b) when the total reimbursement for eligible expenses first equals or exceeds a reasonable minimum amount that the Plan Administrator may communicate to Employees from time to time. 6.11 Overpayments. If a payment for benefits is made by the Plan in excess of the benefit to which a Covered Individual is entitled under the Plan, the Plan shall have the right to recover such overpayment from the payee. Repayment of an overpayment is a condition of participation in the Plan. 6.12 Inability to Locate Payee. If benefits are due under this Plan and the Plan Administrator is unable, after reasonable attempts to do so, to locate the Participant to whom such benefits are payable, such benefits shall be handled in accordance with applicable state law regarding unclaimed property or escheat. For purposes of the foregoing, the Plan Administrator shall be deemed to be unable to locate a Participant if a check issued for benefits payable under the Plan has been sent to the payee's last known address and has not been cashed within three (3) years of its date of issuance. 6.13 Facility of Payment. Whenever, in the Plan Administrator's opinion, a person entitled to receive any payment of a benefit or installment under the Plan is under a legal disability or is incapacitated in any way so as to be unable to manage their financial affairs, the Plan Administrator may request the Employer to make payments to such person, or the Plan Administrator may request the Employer to apply the payment for the benefit of such person in such manner as the Plan Administrator considers advisable. Any payment of a benefit, or installment, in accordance with the provisions of this Section, shall be a complete discharge of any liability for the making of such payment under the provisions of the Plan. 6.14 Other Powers and Duties of the Administrator. The Plan Administrator shall also have such other duties and powers as may be necessary to discharge its duties under the Plan including, but not limited to, the following: (a) discretion to construe and interpret the Plan in a non-discriminatory manner, to decide all questions of eligibility, except to the extent the eligibility determinations are governed by an insurance contract, and to determine all questions arising in the administration and application of the Plan, except to the extent such eligibility determinations are governed by an insurance contract; (b) to receive from the Employer and from Participants such information as shall be necessary for the proper administration of the Plan; (c) to furnish the Employer, upon request, such annual reports with respect to the administration of the Plan as are reasonable and appropriate; and i (d) to appoint individuals to assist in the administration of the Plan and any other agents the Plan Administrator deems advisable, including legal and actuarial 20 160 • counsel. The Plan Administrator shall not have the power to add to, subtract from, or modify any of the terms of the Plan, to change or add to any benefits provided by the Plan, or to waive or fail to apply any requirements of eligibility for a benefit under this Plan. 6.15 Indemnification. To the maximum extent allowed by, and in accordance with applicable law, the Employer shall indemnify and hold harmless any Employee that is deemed to be a fiduciary against any and all losses, claims, damages, expense (including court costs and attorneys' fees), and liability arising from the Employee's duties and responsibilities in connection with the Plan, unless the same is determined to be intentional or willful. 6.16 Changes by the Plan Administrator. If the Plan Administrator determines before or during any Plan Year, the Plan may fail to satisfy any nondiscrimination requirement imposed by the Code or any limitation on benefits provided to key employees, the Plan Administrator may take such action as the Plan Administrator deems appropriate, under rules uniformly applicable to similarly situated Participants, to further compliance with such requirements or limitation. Such action may include, without limitation, a modification of Elections by Highly Compensated Participants or key employees with or without consent of such Employees and/or a recharacterization within the Plan Year of benefits provided under the Plan as taxable income with or without consent of such Employees. J 21 161 ARTICLE VII • ) PLAN AMENDMENT AND TERMINATION 7.1 Employer Amendments. The Employer reserves the right to amend the Plan, or any portion of the Plan, at any time. The Employer expressly may make any amendment it determines necessary or desirable, with or without retroactive effect, to comply with the law. Such amendment shall not affect any right to benefits that accrued prior to such amendment. Such amendment shall be made in writing and in accordance with Section 8.4. 7.2 Employer's Right to Terminate. Although the Employer expects the Plan to be maintained for an indefinite time, the Employer reserves the right to terminate the Plan, or any portion of the Plan, at any time. In the event of the dissolution, merger, consolidation, or reorganization of the Employer, the Plan shall terminate unless the Plan,is continued by a successor to the Employer in accordance with the resolution of such successor's managing body. Such termination shall not affect any right to benefits that accrued prior to any termination. Such action shall be taken in writing and in accordance with Section 8.4. • 22 162 • ARTICLE VIII } GENERAL PROVISIONS 8.1 Plan Not a Contract of Employment. The Plan is not an employment contract and does not assure the continued employment of any Employee or Participant for any period of time. Nothing contained in the Plan shall interfere with the Employer's right to discharge an Employee or Participant at any Ume, regardless of the effect such discharge may have upon the individual as a Participant in this Plan. 8.2 No Right to Employer's Assets. No Employee, Participant or beneficiary thereof shall have any right to, or interest in, any assets of the Employer upon termination of employment, or otherwise except as provided from time to time under this Plan, and then only to the extent of the benefits payable under the Plan to such Employee, Participant or beneficiary thereof. In addition, the Claims Administrator shall not be liable in any manner for such payments. 8.3 Non-Alienation of Benefits. Benefits payable under this Plan shall not be subject to anticipation, alienation, sale, transfer, execution, or levy of any kind either voluntary or involuntary, including any such liability which is for alimony or other payments for the support of a Spouse or former Spouse, or for any other relative of the Participant, prior to actually being received by the person entitled to the benefit under the terms of the Plan. Any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge or otherwise dispose of any right to benefits payable under the Plan shall be void. The Employer, Plan Administrator and/or Claims Administrator shall not in any manner be made liable for, or subject to, the debts, contracts, liabilities, engagements or torts of any person entitled to benefits under the Plan. 8.4 Action by Employer. Whenever the Employer, under the terms of this Plan, is permitted or required to do or perform any act or matter or thing, it shall be done and performed by the managing body of the Employer or such representatives of the Employer as the managing body may designate. 8.5 No Guarantee of Tax Consequences. Notwithstanding any provision in this Plan to the contrary, neither this Plan nor the Employer make any commitment or guarantee that any amounts paid to or on behalf of a Participant under this Plan will be excludable from the Participant's gross income for federal or state income tax purposes. It shall be the obligation of each Participant to determine whether each payment is excludable from the Participant's gross income for federal and state income tax purposes, and to notify the Employer if the Participant has reason to believe that any such payment is not so excludable. 8.6 Indemnification of Employer by Participants. To the maximum extent allowed by, and in accordance with, applicable law, if any Participant receives one or more payments or reimbursements under this Plan that are not for eligible expenses, such Participant shall indemnify and reimburse the Employer for any liability it may incur for failure to withhold federal or state income tax or Social Security tax from such payments or reimbursements. However, such indemnification and reimbursement shall not exceed the amount of additional federal and state income tax that the Participant would have owed if the payments or reimbursements had been made to the- Participant as regular cash compensation, plus the Participants share of any } Social Security tax that would have been paid on such compensation, less any such • additional income and Social Security tax actually paid by the Participant. 23 163 8.7 Benefits Provided Through Third Parties. In the case of any Optional Benefit provided through a third party (e.g., an insurance company pursuant to a contract or policy with that third party), if there is any conflict or inconsistency between the description of benefits contained in this Plan and the contract or policy, the terms of the contract or policy shall control, unless prohibited by applicable law. The Employer does not guarantee benefits payable under any insurance contract or health maintenance organization policy incorporated by reference into the Plan. Any benefits payable thereunder shall be the exclusive responsibility of the insurer or health maintenance organization that is obligated under the contract or policy. 8.8 Mistakes and Errors. It is recognized that in the administration of the Plan, certain administrative and accounting errors may be made or situations may arise by reason of factual errors in information supplied to the Employer or the Plan Administrator, The Employer and/or the Plan Administrator shall have the power to take such equitable steps as may be necessary to correct the mathematical, accounting or factual errors, as they, in their sole discretion, determine(s) to be appropriate. 8.9 Limitation on Liability. The Employer does not guarantee benefits payable under any insurance policy or other similar contract described or referred to herein, and any benefits thereunder shall be the exclusive responsibility of the Insurer or other entity that is required to provide such benefits under such policy or contract. 8.10 Governing Law. This Plan shall be construed and enforced according to the laws of Minnesota except to the extent preempted by federal law. 8.11 Family and Medical Leave Act of 1993. Notwithstanding any provision of this Plan to contrary, this Plan shall be operated and maintained in a manner consistent with the Family and Medical Leave Act of 1993 ("FMLA") and the Employer's FMLA policy required thereunder, provided the Employer is subject to FMLA. 8.12 Uniformed Services Employment and Reemployment Rights Act of 1994. Notwithstanding any provision of this Plan to the contrary, this Plan shall be operated and maintained in a manner consistent with the Uniformed Services Employment and Reemployment Act of 1994 ("USERRA"), and the Plan Administrator shall, within the parameters of the law, establish uniform policies by which to provide such continuation coverage required by USERRA. 8.13 Genetic Information Nondiscrimination Act of 2008. Notwithstanding any provision of this Plan to contrary, this Plan shall be operated and maintained in a manner consistent with the Genetic Information Nondiscrimination Act of 2008 ("GINA"). 8.14 Children's Health Insurance Program Reauthorization Act of 2009. Notwithstanding any provision of the Plan to the contrary, the Plan shall be operated and maintained in a manner consistent with the Children's Health Insurance Program Reauthorization Act of 2009 ("CHIPRA'). 24 164 ARTICLE IX GROUP MEDICAL BENEFITS 9.1 Purpose. The purpose of this Article is to provide for the pre-tax payment opportunity for Group Medical Benefits under this Plan as an Optional Benefit. The Employer provides Group Medical Benefits through one or more'"plans" within the meaning of Sections 105 and 106 of the Code. 9.2 Separate Written Plan. For purposes of Sections 105 and 106 of the Code, this Article shall constitute a separate written plan providing for the reimbursement or direct payment of Insurance Premium expenses. To the extent necessary, other provisions of the Plan are incorporated by reference. 9.3 Definitions. (a) Dependent means an individual (e.g., Spouse, child, domestic partner, etc.) who qualifies as a "dependent" under the terms and conditions of the applicable plan document governing the Group Medical Benefits. To the extent a Dependent is provided coverage under the Group Medical Benefits and that Dependent is not the Participant's Spouse or Tax Dependent, the tax consequence of such coverage shall be addressed as described in Section 4.2. (b) Group Medical Benefits means the medical coverage made available by the Employer through this Article to which the Insurance Premiums relate. It does not include individual Insurance Contracts. (c) Highly Compensated Individual means an individual who is highly compensated as defined in Section 105(h)(5) of the Code. (d) HMO means a health maintenance organization authorized to do business in the state in which it operates with which an agreement has been entered for the purpose of providing benefits under the Plan. (e) Insurance Contract means (1) any insurance contract secured from an insurance company or HMO authorized to do business in the state in which such contract is issued, which has been obtained for the purpose of providing benefits under this portion of the Plan; or (2) a self-insured plan administered by a third party. (f) Insurance Premiums means the amount that must be paid on a periodic basis in return for coverage under the Insurance Contract. 9.4 Terms, Conditions and Limitations. The Employer shall secure the necessary Insurance Contracts, HMO agreements, or other health benefit agreements from third party providers, as identified in Exhibit A. Coverage shall begin, benefits shall be provided, and coverage shall terminate in accordance with the applicable Insurance Contracts, HMO agreements, other health benefit agreements, and/or self- insured plan documents. Such Insurance Contracts, agreements, and plan documents are expressly incorporated into and made part of this Plan. 9,5 Payments. The Plan Administrator shall make Insurance Premium payments for the Group Medical Benefits on behalf of the Participant in an amount necessary to provide the benefit applicable to the Participant under this portion of the Plan for the 25 165 applicable Plan Year. Such payments shall be made from Employer Contributions, if J any, provided by the Employer under the Plan and, if necessary, contributions made in accordance with the salary reduction arrangement and other arrangements applicable to the Participant under the terms of the Plan. The appropriate portions shall depend on the coverage elected by the Participant. The Plan Administrator shall also make such payments on behalf of the Participant's Dependents who are enrolled In the Group Medical Benefits. To the extent a Dependent is provided coverage under the Group Medical Benefits and that Dependent is not the Participant's Spouse or Tax Dependent, the tax consequence of such coverage shall be addressed as described in Section 4.2. 9.6 Nondiscrimination. To the extent this portion of the Plan is subject to Section 105(h) of the Code, it shall not discriminate in favor of Highly Compensated Individuals with respect to eligibility to participate or benefits. If the Plan Administrator determines that this portion of the Plan is or may be discriminatory, the Plan Administrator may take action permitted by law to avoid such a result as described in Section 6.16. If this portion of the Plan fails any applicable nondiscrimination requirements. Highly Compensated Individuals shall have taxable income imputed to the extent required by law, 9.7 Medical Child Support Orders. Notwithstanding any provision of this Plan to the contrary, this Plan shall recognize child support orders regarding coverage under this Plan to the extent required by applicable law. 9.8 Continuation of Coverage. Continued coverage shall be provided if it is required under, and in accordance with, the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA"), as amended, and, as reflected in the Public Health Services Act ("PHSA"), as amended To the extent not contained in Article XIV, the Plan Administrator shall, within the parameters of the law, be responsible for the applicable continuation requirements. There shall also be compliance with applicable state laws concerning continuation of coverage to the extent not preempted by federal law. There shall also be compliance with applicable state laws concerning continuation of coverage to the extent not preempted by federal law. 9.9 HIPAA. The Group Medical Benefits shall comply with the Privacy Rules and Security Rules under HIPAA (if applicable) as further provided in Article XIII. 26 166 ARTICLE X GROUP DENTAL BENEFITS 10.1 Purpose. The purpose of this Article is to provide for the pre-tax payment opportunity for Group Dental Benefits under this Plan as an Optional Benefit. The Employer provides Group Dental Benefits through one or more "plans" within the meaning of Sections 105 and 106 of the Code. 10.2 Separate Written Plan. For purposes of Sections 105 and 106 of the Code, this Article shall constitute a separate written plan providing for the reimbursement or direct payment of Insurance Premium expenses. To the extent necessary, other provisions of the Plan are incorporated by reference. 10.3 Definitions. (a) Dependent means an individual (e.g., Spouse, child, domestic partner, etc.) who qualifies as a "dependent" under the terms and conditions of the applicable plan document governing the Group Dental Benefits. To the extent a Dependent is provided coverage under the Group Dental Benefits and that Dependent is not the Participant's Spouse or Tax Dependent, the tax consequence of such coverage shall be addressed as described in Section 4.2. (b) DMO means a dental maintenance organization authorized to do business in the state in which an agreement has been entered for the purpose of providing benefits under this portion of the Plan. (c) Group Dental Benefits means the dental coverage made available by the Employer through this Article to which the Insurance Premiums relate. It does not include individual Insurance Contracts. (d) Highly Compensated Individual means an individual who is highly compensated as defined in Section 105(h)(5) of the Code. (e) Insurance Contract means (1) any insurance contract secured from an insurance company or DM0 authorized to do business in the state in which such contract is issued, which has been obtained for the purpose of providing benefits under this portion of the Plan; or (2) a self-insured plan administered by a third party. (f) Insurance Premiums means the amount, that must be paid on a periodic basis in return for coverage under the Insurance Contract. 10.4 Terms, Conditions and Limitations. The Employer shall secure the necessary Insurance Contracts, DM0 agreements, or other dental benefit agreements from third party providers, as identified in Exhibit A. Coverage shall begin, benefits shall be provided, and coverage shall terminate in accordance with the applicable Insurance Contracts, DM0 agreements, other dental benefit agreements, and/or self-insured plan documents. Such Insurance Contracts, agreements, and plan documents are expressly incorporated into and made part of this Plan. 10.5 Payments. The Plan Administrator shall make Insurance Premium payments for the Group Dental Benefits on behalf of the Participant in an amount necessary to provide the benefit applicable to the Participant under this portion of the Plan for the 27 167 .) applicable Plan Year. Such payments shall be made from Employer Contributions, if any, provided by the Employer under the Plan and, if necessary, contributions made in accordance with the salary reduction arrangement and other arrangements applicable to the Participant under the terms of the Plan. The appropriate portions shall depend on the coverage elected by the Participant. The Plan Administrator shall also make such payments on behalf of the Participant's Dependents who are enrolled in the Group Dental Benefits. To the extent a Dependent is provided coverage under the Group Dental Benefits and that Dependent is not the Participant's Spouse or Tax Dependent, the tax consequence of such coverage shall be addressed as described in Section 4.2. 10.6 Nondiscrimination. To the extent this portion of the Plan is subject to Section 105(h) of the Code, it shall not discriminate in favor of Highly Compensated Individuals with respect to eligibility to participate or benefits. If the Plan Administrator determines that this portion of the Plan is or may be discriminatory, the Plan Administrator may take action permitted by law to avoid such a result as described in Section 6.16. If this portion of the Plan fails any applicable nondiscrimination requirements, Highly Compensated Individuals shall have taxable income imputed to the extent required by law. 10.7 Medical Child Support Orders. Notwithstanding any provision of this Plan to the contrary, this Plan shall recognize child support orders regarding coverage under this Plan to the extent required by applicable law. 10.8 Continuation of Coverage. Continued coverage shall be provided if it is required under, and in accordance with, the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA"), as amended, and, as reflected in the Public Health Services Act ("PHSA"), as amended To the extent not contained in Article XIV, the Plan Administrator shall, within the parameters of the law, be responsible for the applicable continuation requirements. There shall also be compliance with applicable state laws concerning continuation of coverage to the extent not preempted by federal law. There shall also be compliance with applicable state laws concerning continuation of coverage to the extent not preempted by federal law. 10.9 HIPAA. The Group Dental Benefits shall comply with the Privacy Rules and Security Rules under HIPAA (it applicable) as further provided in Article XIII. 28 168 ARTICLE XI MEDICAL EXPENSE REIMBURSEMENT PLAN 11.1 Purpose. The purpose of this Article is to provide Participants with the opportunity to be reimbursed for certain eligible Medical Expenses as an Optional Benefit under the Plan. This Article is intended to qualify as a self-insured medical reimbursement plan under Section 105 of the Code so that payments received under this portion of the Plan are excludable from the gross income of the Participant under Section 105(b) of the Code. 11.2 Separate Written Plan. For purposes of Section 105 of the Code, this Article shall constitute a separate written plan providing for the reimbursement of certain Medical Expenses. To the extent necessary, other provisions of the Plan are incorporated by reference. 11.3 Definitions. (a) Claims Run-out Period means the period beginning on the first day following the close of the Plan Year and ending on the last day of March. (b) Dependent means a Tax Dependent who is also qualified as a "dependent" under the terms and conditions of the applicable plan document governing the Group Medical Benefits. (c) Highly Compensated Individual means an individual who is highly compensated as defined in Section 105(h)(5) of the Code. (d) Medical Expense Account ("ME Account") means the record keeping account established by the Plan Administrator for each Plan Year for each Participant from whom an Election to create such an account is received. (e) Medical Expense means an expense incurred during the applicable Plan Year by a Participant, Spouse, or Dependent for medical care as defined in Section 213(d) of the Code, excluding premiums for health coverage and long-term care coverage. Medical care generally refers to the diagnosis, cure, treatment, or prevention of disease or for the purpose of affecting any structure or function of the body. Also included are reasonable transportation expenses for and essential to medical care. 11.4 Medical Expense Account. The ME Account will be credited with the amount elected by the Participant and the Employer Contribution, if any, at the beginning of the Plan Year. A Participant's ME Account will be decreased from time to time in the amount of payments made to the Participant for eligible Medical Expenses incurred during the Plan Year. 11.5 Claims Determination. Claim submission, determination, and appeals shall be handled in accordance with Article VI. 11.6 Incurred Expenses. To be reimbursable, an eligible Medical Expense must have been incurred after participation in this portion of the Plan began and during the Plan Year for which reimbursement is claimed. An expense is "incurred" when the Participant is provided with the care which gives rise to the eligible Medical Expense, not when the service is billed or paid. Reimbursement shall not be made for future 29 169 projected expenses. Notwithstanding the foregoing, pursuant to and in accordance with the Cafeteria Plan Regulations, the Plan may reimburse Medical Expenses for orthodontia care in advance. 11.7 Reimbursement of Expense. The Participant shall be reimbursed as specified in Section 6.8 from the Participant's ME Account for eligible Medical Expenses incurred during the applicable Plan Year for which the Participant,submits the documentation required under Article VI. An amount up to the sum of the Participant's Election and the Employer Contribution, if any, and reduced as of any particular time for prior reimbursements for the same Plan Year, shall be available for reimbursement at all times during the Plan Year. Claims for reimbursement with respect to a Plan Year must be submitted prior to the close of the Claims Run-out Period for such Plan Year. In no case shall a payment be made which exceeds the balance in the Participant's ME Account at the time reimbursement is processed. If a claim for reimbursement exceeds the balance in the Participant's ME Account, the excess part of the claim will be denied. Under no circumstances (a) will any balance remaining in a Participant's ME Account at the end of the Plan Year be carried over to the next Plan Year, or (b) will an otherwise eligible Medical Expense be carried over to the next Plan Year. 11.8 Maximum Reimbursement. The maximum reimbursement a Participant may receive for a Plan Year under this portion of the Plan shall be $3,000. The maximum reimbursement amount applies to the Participant, Spouse, and Dependent on an aggregate basis, not an individual basis. 11.9 Reimbursement Upon Termination of Participation. If an individual ceases to be a Participant in this portion of the Plan, coverage shall cease (which means that reimbursements shall cease) unless benefits under the Plan are continued as provided in Section 11.15, if applicable. If coverage ceases, reimbursements for eligible Medical Expenses incurred before participation terminated may be reimbursed if submitted within ninety (90) days following termination of participation. 11.10 Participant's Death. In the event a Participant dies having incurred an eligible Medical Care Expense (a) which would have been reimbursable out of the Participant's ME Account had the Participant not died, and (b) for which a person or the Participant's estate has paid for or assumed liability, reimbursement may be made to that person or the estate for that payment or assumption. The remainder of the Participant's ME Account shall be forfeited in accordance with Section 5.6. 11.11 Nondiscrimination. This portion of the Plan shall not discriminate in favor of Highly Compensated Individuals as to eligibility to participate or benefits. If the Plan Administrator determines that this portion of the Plan is or may be discriminatory, the Plan Administrator may take action permitted by law to avoid such result as provided in Section 6.16. If the Plan fails any applicable nondiscrimination requirements, Highly Compensated Individuals shall have taxable income imputed to the extent required by law. 11.12 ME Account Forfeiture. Amounts attributed to a Participant's ME Account for any Plan Year shall be used only to reimburse the Participant for eligible Medical Expenses incurred during such Plan Year. Any balance remaining in a Participant's ME Account for a Plan Year shall be forfeited following the Claims Run-out Period and shall be forfeited in accordance with Section 5.6. The Plan Administrator may extend this period in the event the Participant cannot obtain proper documentation until 30 170 after the expiration of the period, Such forfeited amount shall not be distributed in cash, carried over to the next Plan Year or used by the Participant for any other purpose. 11.13 Medical Child Support Orders. Notwithstanding any provision of this Plan to the contrary, this Plan shall recognize child support orders regarding coverage under this Plan to the extent required by applicable law. 11.14 Qualified Reservist Distribution. A Participant may request, in writing on a form provided by the Plan Administrator, a "Qualified Reservist Distribution" from the Participant's ME Account if: (a) the Participant is a member of the Army National Guard, the Army Reserve, the Navy Reserve, the Marine Corps Reserve, the Air National Guard, the Air Force Reserve, the Coast Guard Reserve, or the Reserve Corps of the Public Health Service; and (b) the Participant has been ordered or called to active duty for either (1) at least one hundred eighty (180) days, or (2) an indefinite period of time. Such request must be made on or after the date of the order or call to active duty and before the last day of the Plan Year. A copy of the order or call to duty must accompany the form. The amount available to the Participant as a Qualified Reservist Distribution shall be the amount contributed to the ME Account as of the date of the request minus any reimbursements of Medical Expenses provided under the ME Account as of that date. Such distributions shall be included in the Participant's taxable income and shall be subject to normal wage withholding requirements to the extent required by law. If a balance remains in the Participant's ME Account following the Qualified Reservist Distribution, the Participant may continue to submit claims for reimbursement. 11.15 Continuation of Coverage. Continued coverage shall be provided if it is required under, and in accordance with, the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA"), as amended, and, as reflected in the Public Health Services Act ("PHSA"), as amended To the extent not contained in Article XIV, the Plan Administrator shall, within the parameters of the law, be responsible for the applicable continuation requirements. 11.16 HIPAA. The Medical Expense Reimbursement Plan shall comply with the Privacy Rules and Security Rules under HIPAA (if applicable) as further provided in Article XIII. 11.17 Further Limitations on Benefits. (a) This Article does not cover expenses incurred for any loss caused by or resulting from injury or disease for which benefits are payable under any worker's compensation law or other employer, union, association or governmental sponsored group insurance plan. (b) This Article does not cover expenses incurred for any loss caused by or resulting from injury or disease for which benefits are received by the Participant, the Participant's Spouse or the Participant's Dependent under any health and accident insurance policy or program, whether or not premiums are paid by the Employer or the Participant, the Participant's Spouse or the Participant's Dependent child. ) (c) Amounts reimbursed under a dependent care assistance program described in Section 129 of the Code shall not be reimbursed under this Plan. 31 171 (d) A Participant in the Plan may not participate under this Article and contribute to an HSA. 32 172 ARTICLE XII DEPENDENT CARE EXPENSE REIMBURSEMENT PLAN 12.1 Purpose. The purpose of this Article is to provide Participants with the opportunity to be reimbursed for eligible Dependent Care Expenses under this Plan as an Optional Benefit under the Plan. This Article is intended to qualify as a "dependent care assistance program" under Section 129 of the Code so that payments received under this portion of the Plan are excludable from the gross income of the Participant under Section 129(a) of the Code. 12.2 Separate Written Plan. For purposes of Section 129 of the Code, this Article shall constitute a separate written plan providing reimbursement of certain Dependent Care Expenses. To the extent necessary, other provisions of the Plan are incorporated by reference. 12.3 Definitions. (a) Claims Run-out Period means the period beginning on the first day following the close of the Plan Year and ending on the last day of March. (b) Dependent Care Account ("DC Account") means the record keeping account established by the Plan Administrator for each Plan Year for each Participant from whom an Election to create such an account is received. (c) Dependent Care Center shall have the meaning given such term in Sections 21(b)(2)(C) and 21(b)(2)(D) of the Code: a facility that (1) complies with all } applicable laws and regulations of the state and town, city or village in which • it is located; (2) provides care for more than six individuals (other than individuals who reside at the facility); and (3) receives a fee, payment or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit). (d) Dependent Care Expenses means amounts paid by the Participant for services that would be considered employment-related expenses under Section 21(b)(2) of the Code, any applicable proposed or final regulations issued thereunder, or any guidance issued by the IRS interpreting or applying any of the foregoing. Employment-related expenses for purposes of this Plan include expenses incurred to enable a Participant to be Gainfully Employed during any period for which there are one or more Qualifying Individuals with respect to the Participant for (1) household services, and (2) care of a Qualifying Individual. However, employment-related expenses which are incurred for services outside the Participant's household shall be considered Dependent Care Expenses only if incurred for the care of a Qualifying Individual described in Section 12.3(i)(1) below or a Qualifying Individual not described in Section 12.30)(1) below who regularly spends at least eight (8) hours each day in the Participant's household. Dependent Care Expenses do not include expenses which are incurred for services provided by a Dependent Care Center if such center does not comply with all applicable laws and regulations of the applicable state or other unit of local government which regulates the center. In addition, Dependent Care Expenses shall not include any amounts paid to an individual who: 33 173 (1) is a child of such Participant (within the meaning of Section 152(Q(1) of the Code) who is under the age of nineteen (19) at the close of such taxable year; (2) with respect to whom, for such taxable year, a deduction is allowable under Section 151(c) of the Code (relating to personal exemptions for dependents) to such Participant or the Spouse of such Participant; (3) is the Spouse of the Participant at any time during the taxable year; or (4) is the parent of the Participant's child who is a Qualifying Individual. (e) Earned Income shall have the meaning given such term in Section 32(c)(2) of the Code (which refers to wages, salaries, tips and other Employee Compensation as well as net earnings from self-employment), but shall not include any amounts reimbursed by the Employer under this portion of the Plan. Further, if a Participant's Spouse is a Student or incapable of caring for himself or herself, the provisions of Section 21(d)(2) of the Code shall apply in determining the Earned Income of that Spouse. Generally, this Section provides that a Spouse of a Participant shall be deemed to have Earned Income of not less than $250 per month if there is one Qualifying Individual with respect to the Participant or $500 per month if there are two or more Qualifying,Individuals with respect to the Participant. (f) Gainfully Employed means the earning of income for services performed or the period of active search for gainful employment. Nominal reimbursement for volunteer work is not considered gainful employment. (g) Highly Compensated Employees means Employees who are "highly compensated" as defined in Section 414(q) of the Code. (h) Non-Highly Compensated Participants means Employees who are not Highly Compensated Employees. (I) Qualifying Individual means a person for whom expenses can be submitted for reimbursement. (1) A Qualifying Individual is: i) the Participant's "qualifying child" under Section 152 of the Code who is under age thirteen (13); ii) the Participant's "qualifying child" under Section 152 of the Code (determined without regard to Sections 152(b)(1) and (b)(2) of the Code) who is mentally or physically unable to care for himself or herself; iii) the Participant's "qualifying relative" under Section 1.52 of the Code (determined without regard to Sections 152(b)(1), (b)(2), and (d)(1)(B) of the Code) who: (1) is mentally or physically unable to care for himself or herself, and (2) has the same principal place of abode as the Participant for at least one-half of the year; or 34 174 iv) the Participant's Spouse who; (1) is mentally or physically unable to care for himself or herself, and (2) has the same principal place of abode as the Participant for at least one-half of the year. (2) With the exception of two parents that file income taxes jointly, only one person is entitled to treat the child as a Qualifying Individual. Where multiple people are involved, there are two special rules to determine which person is entitled to treat the child as a Qualifying Individual. i) Divorced or Separated Parents, or Parents Living Apart. If a child's parents are divorced, legally separated, separated pursuant to a written agreement, or live apart at all times during the last six (6) months of the calendar year, a special • rule applies if: (i) the child is under age 13 or is mentally or physically unable to care for himself or herself; (ii) the child receives more than 50% of his or her support from the parents (in aggregate); and (iii) the child resides with the parents (in aggregate) for more than 50% of the year. In such situations, the child is the Qualifying Individual of the custodial parent even if the custodial parent has released the right to claim the child as a dependent. The custodial parent is the parent identified in Section 152(e) of the Code (i.e., generally the parent with whom the child resides for the greater number of nights during the calendar year or, if the child resides with both parents for an equal number of nights, the parent with the higher adjusted gross income for the year). ii) Two or More Persons Claiming a Child as a Qualifying Individual. If the special rule described above regarding divorce, etc. does not apply, the special tie-breaker rules of Section 152(c)(4) of the Code may apply. If an individual is a qualifying child (as defined in Section 152 of the Code) with respect to more than one person, then: a. If both persons are the individual's parents and they file a joint federal income tax return, the child is the Qualifying Individual of both parents. b. If both persons are the individual's parents and they file separate federal income tax returns, then the child is the Qualifying Individual of the parent with whom the child resided for the longest period of time during the calendar year (or, if child resides with both parents for the same amount of time during the year, the parent with the highest adjusted gross income for the year). However, if that parent (i.e., the custodial parent or the parent with the highest adjusted gross income) does not claim the child as a qualifying child (as defined in Section 152 of the Code) for any purpose (i.e., a dependent care expense reimbursement program, the earned income credit, the dependency deduction, the 35 175 • l child tax credit, and the dependent care credit), then the i l child is the Qualifying Individual of the other parent (i.e., the non-custodial parent or the parent with the lowest adjusted gross income). This is the one person that is entitled to treat the child as a Qualifying Individual. c. If one person is the individual's parent and the other is not, the child is the Qualifying Individual of the parent. However, if the parent does not claim the child as a qualifying child (as defined in Section 152 of the Code) for any purpose (i.e., a dependent care expense reimbursement program, the earned income credit, the dependency deduction, the child tax credit, and the dependent care credit), then the child is the Qualifying Individual of the other person (i.e., the non-parent). This is the one person that is entitled to treat the child as a Qualifying Individual. d. If neither person is the individual's parent, the child is. the Qualifying Individual of the person with the highest adjusted gross income for the year in question. However, if that person does not claim the child as a qualifying child (as defined in Section 152 of the Code) for any purpose (i.e., a dependent care expense reimbursement program, the earned income credit, the dependency deduction, the child tax credit, and the dependent care credit), then the child is the Qualifying Individual of the other person (i.e., the person with the lowest adjusted gross income). This is the one person that is entitled to treat the child as a Qualifying Individual. (j) Student shall have the meaning provided in Section 21(e)(7) of the Code which means an individual who during each of five (5) calendar months during the taxable year is a full time student at an educational organization which normally maintains a regular facility and curriculum and normally has a regularly enrolled body of students in attendance at the place where its educational activities are regularly carried on as provided in Sections 21(e)(8) and 170(b)(1)(A)(ii) of the Code. 12.4 Dependent Care Account. The DC Account will be credited as of each date Compensation is paid to the Participant with a pro-rated portion of the Participant's Election for the Plan Year. A Participant's DC Account will be decreased from time to time in the amount of payments made to the Participant for eligible Dependent Care Expenses incurred during the Plan Year. 12.5 Claims Determination. Claim submission, determination, and appeals shall be handled in accordance with Article VI. 12.6 Incurred Expenses. To be reimbursable, an eligible Dependent Care Expense must have been incurred after participation in this portion of the Plan began and during the Plan Year for which reimbursement is claimed. An expense is "incurred" when the Participant is provided with the care which gives rise to the eligible Dependent 36 176 Care Expense, not when the service is billed or paid. Reimbursement shall not be made for future or projected expenses. 12.7 Reimbursement of Expense. The Participant shall be reimbursed as specified in Section 6.8 from the Participant's DC Account for eligible Dependent Care Expenses incurred during the applicable Plan Year for which the Participant submits the documentation required under Article VI, In no case shall a payment be made which exceeds the balance in the Participant's DC Account at the time reimbursement is processed. Claims for reimbursement with respect to a Plan Year must be submitted prior to the close of the Claims Run-out Period for such Plan Year. If a claim for reimbursement exceeds the available balance in the Participant's DC Account, the excess part of the claim will be carried over and paid as the Participant's DC Account becomes adequate. Under no circumstances (a) will any balance remaining in a Participant's DC Account at the end of the Plan Year be carried over to the next Plan Year, or (b) will an otherwise eligible Dependent Care Expense be carried over to the next Plan Year. 12.8 Maximum Reimbursement. The maximum reimbursement which a Participant may receive in a tax year under this portion of the Plan shall be the lesser of: (a) the Participant's Earned Income for the tax year; (b) the actual or deemed Earned Income of the Participant's Spouse for the tax • year; or } (c) $5,000 (or in the case of a Participant who is married and filing a separate income tax return from his or her Spouse, $2,500). This maximum includes the Employer Contribution, if any, DC Account forfeitures and the Participant's salary reduction. If a Participant is married and the Spouse of the Participant also participates in a dependent care program under Section 129 of the Code, the combined reimbursements may not exceed the limits described above for the tax year. It shall be the Participant's responsibility to monitor the combined reimbursements. 12.9 Reimbursement Upon Termination of Participation. If an individual ceases to be a Participant in this portion of the Plan during a Plan Year, no further contributions will be credited to the DC Account. However, expenses incurred while a Participant may be reimbursed if submitted within Claims Run-out Period identified in Section 12.3(a). 12,10 Participant's Death. In the event a Participant dies having incurred an eligible Dependent Care Expense (a) which would have been reimbursable out of the Participant's DC Account had the Participant not died, and (b) for which a person or the Participant's estate has paid for or assumed liability, reimbursement may be made to that person or the estate for that payment or assumption. The remainder of the Participant's DC Account shall be forfeited in accordance with Section 5.6. 12.11 Nondiscrimination. Not more than twenty-five percent (25%) of the amounts paid or incurred by the Employer for Dependent Care Expenses during the Plan Year shall be provided to Participants who are shareholders or owners (or their Spouses or Tax 37 177 .� Dependents) of more than five percent (5%) of the stock or of the capital or profit interest in the Employer. This portion of the Plan shall not discriminate in favor of Highly Compensated Employees or their Dependents with respect to eligibility, contributions or benefits. The average eligible Dependent Care Expenses paid to Non-Highly Compensated Employees shall be at least fifty-five percent (55%) of the average eligible Dependent Care Expenses paid to Highly Compensated Employees. If benefits are provided through salary reduction agreements, Employees with annual compensation less than $25,000 may be excluded. If the Plan Administrator determines that the Plan is or will be discriminatory, the Plan Administrator may take any action permitted by law to avoid such result in accordance with Section 6.16. If this portion of the Plan fails any applicable nondiscrimination requirements, Highly Compensated Employees shall have taxable income imputed to the extent required by law. 12.12 DC Account Forfeiture. Amounts attributed to a Participant's DC Account for any Plan Year shall be used only to reimburse the Participant for eligible Dependent Care Expenses incurred during such Plan Year. Any balance remaining in a Participant's DC Account for a Plan Year shall be forfeited following the Claims Run-out Period and shall be forfeited in accordance with Section 5.6. The Plan Administrator may extend this period in the event the Participant cannot obtain proper documentation until after the expiration of the period. Such forfeited amount shall not be distributed in cash, carried over to the next Plan Year or used by the Participant for any other purpose. 12.13 Dependent Care Limitations. Reimbursement or payment of eligible Dependent Care Expenses shall be made to the Participant only in the event and to the extent that such reimbursement or payment is: (a) not otherwise provided under any insurance policy, whether the premium on such policy is paid by the Employer or an individual, and (b) not provided for or reimbursable under any other plan or policy. 12.14 Reporting and Disclosure. Each Participant must be furnished with a written statement showing the amounts paid under this portion of the Plan by an Employer on behalf of the Participant for a calendar year. The statement must be furnished before January 31st of the following year. It the actual amount paid is not known by this deadline, the Employer may report a reasonable estimate of the amounts paid under this portion of the Plan. 38 178 ARTICLE XIII HIPAA PROVISIONS The Privacy Rules and Security Rules under HIPAA apply to certain Optional Benefits of the Plan that constitute "covered entities" within the meaning of HIPAA (e.g., employer sponsored group health plans), unless such Optional Benefits are self-insured and have less than fifty (50) Participants and the Employer is the Claims Administrator for such Optional Benefits. 13.1 Use and Disclosure of PHI. The plan will use PHI to the extent of and in accordance with the uses and disclosures permitted by HIPAA. Specifically, the plan will use and disclose PHI for purposes related to health care treatment, payment for health care and health care operations. (a) Payment includes activities undertaken by the plan to obtain premiums or determine or fulfill its responsibility for coverage and provision of plan benefits that relate to an individual to whom health care is provided. These activities include, but are not limited to, the following: (1) determination of eligibility, coverage and cost sharing amounts (for example, cost of a benefit, plan maximums and co-payments as determined for an individual's claim); (2) coordination of benefits; (3) adjudication of health benefits claims (including appeals and other payment disputes); (4) subrogation of health benefit claims; (5) establishing employee contributions; (6) risk adjusting amounts due based on enrollee health status and demographic characteristics; (7) billing, collection activities, and related health care data processing; (8) claims management and related health care data processing, including auditing payments, investigating and resolving payment disputes and responding to participant inquiries about payments; (9) obtaining payment under a contract for reinsurance (including stop- loss and excess of loss insurance); (10) medical necessity reviews or reviews of appropriateness of care or justification of charges; (11) utilization review, including pre-certification, preauthorization, concurrent review and retrospective review; (12) disclosure to consumer reporting agencies related to the collection of 1 premiums or reimbursement (the following PHI may be disclosed for J payment purposes: name and address, date of birth, Social Security 39 179 number, payment history, account number and name and address of j provider and/or health plan); and (13) reimbursement to the plan. (b) Health care operations include, but are not limited to, the following activities: (1) quality assessment; (2) population-based activities relating to improving health or reducing health care costs, protocol development, case management and care - coordination, disease management, contacting.- health care providers and patients with information about treatment alternatives and related functions; (3) rating provider and plan performance, including accreditation, certification, licensing or credentialing activities; (4) underwriting, premium rating and other activities relating to the creation, renewal or replacement of a contract of health insurance or health benefits, and ceding, securing or placing a contract for reinsurance of risk relating to health care claims (including stop-loss insurance and excess of loss insurance); (5) conducting or arranging for medical review, legal seMces and auditing function, including fraud and abuse detection and compliance programs; (6) business planning and development, such as conducting cost- management and planning-related analyses related to managing and operating the plan, including formulary development and administration, development or improvement of payment methods or coverage policies; (7) business management and general administration activities of the plan, including, but not limited to: • i) management activities relating to the implementation of and compliance with HIPAA's administrative simplification requirements; ii) customer service, including data analyses for policyholders. (8) resolution of Internal grievances; and (9) due diligence in connection with the sale or transfer of assets to a potential successor in interest, if the potential successor in interest is a covered entity under HIPAA or following completion of the sale or transfer, will become a covered entity. ) 13.2 Employer's Obligations under the Privacy Rules. Under the Privacy Rules, the plan may not disclose PHI to the Employer unless the Employer agrees to certain 40 180 conditions. The Employer agrees to the following conditions, thereby allowing the plan to disclose PHI to the Employer. The Employer agrees to: (a). not use or further disclose PHI other than as permitted or required by the plan document or as required by law; (b) ensure that any agents, including a subcontractor, to whom the plan provides PHI received from the plan agree to the same restrictions and conditions that apply to the Employer with respect to such PHI; (c) not use or disclose PHI for employment related actions and decision unless authorized by an individual; (d) not use or disclose PHI in connection with any other benefit or employee benefit plan of the Employer unless authorized by an individual; (e) report to the plan any PHI use or disclosure, that is inconsistent with the uses or disclosures provided for, of which it becomes aware; (f) make PHI available for amendment and incorporate any amendments to PHI in accordance with HIPAA; (g) make available the information required to provide an accounting of disclosures; (h) make internal practices, books and records relating to the use and disclosure of PHI received from the plan available to the HHS Secretary for the purposes of determining the plan's compliance with HIPAA; and (I) if feasible, return or destroy all PHI received for the plan that the Employer .still maintains in any form, and retain no copies of such PHI when no longer needed for the purpose for which disclosure was made (or if return or destruction is not feasible, limit further uses and disclosures to those purposes that make the return or destruction infeasible). 13.3 Employer's Obligations under Security Rules. If the Employer creates, receives, maintains, or transmits ePHI (other than enrollment and disenroliment information and Summary Health Information, which are not subject to these restrictions), the Employer will: (a) implement administrative, physical, and technical safeguards that reasonably and appropriately protect the confidentiality, integrity, and availability of ePHI; (b) ensure that any agents, including subcontractors, who create, receive, maintain, or transmit ePHI on behalf of the plan implement reasonable and appropriate security measures to protect the ePHI; (c) report to the plan any Security Incident of which it becomes aware;.and (d) implement reasonable and appropriate security measures to ensure that only } those persons identified below have access to ePHI and that such access is limited to the purposes identified below. 41 181 13.4 Adequate separation between the plan and the Employer must be maintained. In accordance with HIPAA, only the following employees or classes of employees may be given access to PHI: (a) the person employed in the position that Is given primary responsibility for performing the Employer's duties as the plan Administrator of the Optional Benefits; and (b) staff designated by the person described in (a) above. 13.5 Limitation of PHI Access and Disclosure. The person(s) described above may only have access to and use and disclose PHI for plan administration functions that the Employer performs for the plan. 13.6 Noncompliance Issues. If the person(s) described above does not comply with this plan document, the Employer shall provide a mechanism for resolving issues of noncompliance including, but not limited to, disciplinary sanctions. 13.7 Amendments and Guidance. To the extent HIPAA is amended and/or enforcement agency guidance is issued after the Effective Date of this Plan, the Plan shall be administered in accordance with the law, including such amendments and/or changes. 42 182 ARTICLE XIV J CONTINUATION COVERAGE 14.1 Compliance with Continuation Coverage. Continued coverage for the Group Medical Benefits, Group Dental Benefits, and Medical Expense Reimbursement Plan provided through this Plan shall be provided as required under the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA") as amended, and/or applicable state law. The Plan Administrator shall, within the parameters of the law, be responsible for compliance with continuation requirements as required by applicable law. IN WITNESS WHEREOF, the parties hereto have executed this Plan as of the effective date set forth above. Dated: AeP Elk River Municipal Utilities By: rtct Its: Ovf'ec v' t 7t" O bt.5 43 183 • EXHIBIT A } Insurance Carrier / Third Party Provider Information (as of January 1, 2010) Elk River Municipal Utilities Flexible Benefits Plan Elk River Municipal Utilities Medical Expense Reimbursement Plan Elk River Municipal Utilities Dependent Care Expense Reimbursement Plan Claims Administrator Name: Elk River Municipal Utilities Address: 13069 Orono Parkway Elk River, MN 55330 Phone Number: 763-441-2020 Elk River Municipal Utilities Group Medical Benefits Carrier Name: BlueCross BlueShield of Minnesota Address: P.O. Box 64338 St. Paul, MN 55164 Phone Number: 651-662-5517 Group Number: GA175 Policy Year: January through December * Group Medical Benefits are obtained through Resource Training & Solutions and the City, County and Other Governmental Agencies ("CCOGA") Health Insurance Pool. Elk River Municipal Utilities Group Dental Benefits • Carrier Name: Assurant Employee Benefits Address: P.O. Box 842573 Kansas City, MO 64184-2573 Phone Number: 800-733-7879 Group Number: 5299207 Policy Year: January 1 through December 31 GP:2722532 v2 44 184 Elk River Municipal Utilities Health Plan HIPAA Security Policy Elk River Municipal Utilities("Plan Sponsor")sponsors one or more health plans ("The Plan(s)"or"Plan(s)")for eligible employees. The Plan(s) is(are)a"Covered Entity"as defined by the Health Insurance Portability and Accountability Act of 1996,Pub. L. 104-191 (HIPAA). Pursuant to the Security Standards contained in HIPAA (45 CFR 160 and 164),the Plan Sponsor adopts this Security Policy("Policy")for the protection of Electronic Protected Health information(ePHI). The Plan(s)is not(are not)administered by a third party acting as a Business Associate"of The Plan(s)as defined by 45 CFR§160.103. 1. Effective Date The Plan's Security Policy is effective April 20,2006. The Policy will remain in force until changed or rescinded by The Plan Sponsor's designated Security Official or Board Action. 2. Security Management Process Risk Analysis and Risk Management [§164.308(a)(1)(ii)(A) and §164.308(a)(1)(ii)(B)] The covered entity has conducted a thorough assessment of potential security risks related to any Plan ePHI and made the following risk and vulnerability determinations: 1. The Plan(s)occasionally maintains or transmits limited ePHI,the Plan(s)maintains or transmits no ePHI that is critical to the health or life of Plan members. 2. ePHI maintained by The Plan(s)may be important to Plan operations, but is rarely mission critical. 3. Appropriate security measures implemented by The Plan(s)to protect the confidentiality and integrity of this information are described in this policy. Employee Sanctions [§164.308(a)(1)(ii)(C)] The Plan(s)and Plan Sponsor will apply appropriate employee sanctions,consistent with existing plan sponsor employee discipline and sanction policies,to any employee of The Plan Sponsor who violates The Plan's Security Policy. Sanctions can include termination of employment when appropriate. 3. Security Official [§164.308(a)(2)] The Plan(s)will officially designate a Security Official and maintain written record of the designation. The current Security Official designation is the Finance Director. Responsibilities of The Plan(s) Security Official include: Commission adopted 05/16/06 185 a. Periodically evaluate this Policy and the procedures implemented to protect ePHI. The Security Official will maintain reasonable and appropriate policies and procedures to comply with the HIPAA Security Standards and make appropriate changes when necessary. §164.308(a)(8), §164.316(a) b. Regularly review the activity of any information systems involved in the maintenance or transmission of PHI to determine if ePIII has been used or disclosed in an inappropriate manner as required by §164.308(a)(1)(ii)(D). c. Report to appropriate Plan Administrator and/or corporate office of Plan Sponsor any suspected or known security incidents as defined by §164.308(a)(6)(ii). 4. Workforce Security [§164.308(a)(3)and §164.308(a)(4), §164.312(d)] Employee authorization to access systems that maintain or transmit ePHI, including determination of appropriate employee clearance level, person authentication, and effective and timely termination of system access for employees who no longer qualify for system access will be the responsibility of The Plan(s) Security Official. The Security Official may delegate these duties to appropriate parties based on exiting plan sponsor information system access policies and procedures. The Plan(s)and Plan Sponsor do not perform clearinghouse functions as defined by HIPAA so no procedures are necessary to meet security standards defined in §164.308(a)(3)(ii)(B). 5. Security Awareness and Training [§164.308(a)(5)] The Plan(s)will require any employee of The Plan(s) or Plan Sponsor who is involved in the administration or management of The Plan(s)to certify in writing that they have received training and have read and understood The Plan's Security Policy. Employees will also be provided additional existing Plan Sponsor security training when available and appropriate. This training may include (but not be limited to) security reminders,protection from malicious software, and log-in monitoring if The Plan Sponsor has existing procedure to identify inappropriate system access attempts. Employees will be trained on procedures for creating and maintaining appropriate and effective passwords consistent with existing Plan Sponsor information system password policies and procedures. At least once per year, The Plan's Security Officer will review the Security Policy with individuals involved in the administration and management of The Plan(s). 6. Contingency Plan Data Backup Plan and Application and Data Analysis [§164.308(a)(7)(ii)(A), §164.308(a)(1)(ii)(E),§164.310(d)(2)(iv)] Commission adopted 05/16/06 186 The Plan(s)will backup ePHI,and critical applications according to existing Plan Sponsor information system backup procedures and policies. Disaster Recovery,Emergency Mode Operation Plan,Testing and Revision Procedures [§164.308(a)(1)(ii)(B),§164.308(a)(1)(ii)(C),§164.308(a)(1)(ii)(D),§164.312(a)(2)(ii)] It has been determined that a formal disaster recovery operation plan applicable only to ePHI is not reasonable or necessary. The Plan(s)will operate in the event of an emergency based on existing emergency operation procedures of the plan sponsor,including granting access to facilities during an emergency. The Plan's Security Official will periodically review The Plan's contingency procedures to determine if changes or testing of the procedures is appropriate. 7. Business Associate Contracts [§164.314(a)(1)] The Plan(s)will allow a Business Associate of The Plan(s)to create, receive, maintain,or transmit ePHI on behalf of The Plan(s), only once The Plan(s)obtains written assurance through the use of business associate agreements that the Business Associate will appropriately safeguard The Plan's ePHI as required by §164.314(a). 8. Facility Access Controls [§164.310(a)(1)] The Plan's ePHI is not located in facilities or locations that make it reasonable to implement facility security, access control or maintenance of security records procedures applicable ePHI locations only. Physical access to facilities where ePHI is maintained will be subject to existing Plan Sponsor physical security procedures and policies when applicable. 9. Workstation Use and Security and Access and Audit Controls [§164.310(b),§164.310(c),§164.312(a)(2)(i),§164.312(a)(2)(iii), §164.312(a)(2)(iv)] The Plan(s)implements the following procedures to control access to ePHI and manage access to workstations that can be used to access ePHI. • Employees will be assigned unique user names and passwords for systems used to access ePlil. These unique user IDs may be assigned according to existing Plan Sponsor system access policies and procedures. • The following workstation procedures will be implemented to minimize the potential risk of inappropriate use of ePHI to the extent possible and reasonable. a. When accessing ePHI on a workstation,employees will reduce visible windows or close programs whenever they are not physically present at the workstation or when individuals not authorized to access the ePHI can view the workstation. b. Workstation screensavers will be set to engage at a reasonably short timeframe. c. Workstations located in areas where viewing by unauthorized individuals is likely will be equipped with monitor screens that limit the visibility of data to anyone other than the workstation user. d. Users with portable workstations such as laptops or PDAs are not allowed to store ePHI on workstation drives. All ePHI should be stored on Plan Sponsor servers subject to security Commission adopted 05/16/06 187 procedures described in this policy unless The Plan(s) Security Officer determines it is necessary for plan administration purposes to store ePHI on portable workstations. • It has been determined that it is not reasonable to develop automatic logoff procedures or data encryption mechanisms specifically for systems used to access ePHI. Automatic logoff and data encryption will be used for systems used to access ePHI if exiting existing Plan Sponsor system access policies and procedures include these capabilities and requirements. • When ePHI is accessed by using systems that contain audit control capabilities,The Plan(s)will periodically review audit reports to assist in determining if a security violation has occurred. • Employees who have been granted access to ePHI according to The Plan(s) policies and procedures will be subject to The Plan's sanction policy if they allow unauthorized access to ePHI by circumventing access control(e.g. sharing their unique login I.D.and password). 10.Device and Media Controls and Integrity of Data [§164.310(d)(1),§164.310(d)(2)(i), §164.310(d)(2)(ii),§164.310(d)(2)(iii),§164.312(c)(1) Any ePHI stored by The Plan(s) in electronic storage media will be subject to the following procedures to ensure that the ePHI is not inappropriately used. • All hardware,storage devices,and electronic media which contains or contained ePHI will be erased,re-formatted or rendered unusable in a technically sufficient manner prior to disposal,or re-use for other purposes,to assure no unauthorized access to ePHI is possible in the future. • The Plan's Security Official will be responsible to ensure that electronic media is controlled in accordance with this policy and maintain any reasonable documentation necessary. It has been determined that it is not reasonable or necessary to implement technical procedures for automatic data integrity checks for systems used to access ePHI alone. The Plan(s)will use existing Plan Sponsor data integrity procedures and policies, if available and reasonable,to determine if ePHI has been altered or destroyed in an unauthorized manner. 11.Transmission Security [§164.312(e)(1),§164.312(e)(2)(i)] The Plan(s)will implement the following measures to protect ePHI that is being transmitted over electronic communications networks including the Internet. • It has been determined that it is not reasonable or necessary to implement transmission integrity controls or email and electronic communication encryption procedures only for systems used to access or transmit ePHI.The Plan(s)will use existing Plan Sponsor transmission integrity and email and communication encryption procedures,if available and reasonable,to protect ePHI transmitted over electronic networks. • If the Plan Sponsor does not have existing transmission integrity or encryption procedures available,The Plan will implement the following procedures to protect ePHI transmitted over electronic networks: a. ePHI sent via email will be contained in a separate file sent as an attachment whenever reasonable. Files containing ePHI will be protected by a password when possible. Passwords necessary to access the file will be sent to the recipient via separate communication. 12.Group Health Plan Document Requirements [§164.314(b)(1)] Commission adopted 05/16/06 188 The Plan's Plan Documents are amended to require that the Plan Sponsor reasonably and appropriately safeguards ePHI that it receives, maintains or transmits on behalf of the group health plan. 13.Documentation [§164.316(b)(1),§164.316(b)(2)(i)] The Plan(s) will maintain written (which may be in electronic form) policies and procedures necessary to comply with the HIPAA Security Standards. • Documentation will be retained for 6 years from the date of its creation or the date when it was last in effect,whichever is later. • The documentation will be made available to persons responsible for implementing the procedures to which the documentation pertains. • The Plan(s)will review all documentation periodically,and update as needed,in response to environmental or operational changes affecting the security of the ePHI. Commission adopted 05/16/06 189 Plan Sponsor's HIPAA Privacy Rule Certification Form I, , on behalf of Elk River Municipal Utilities, am (Owner,or Officer Name) authorized to make the following certification for each of the employee benefits plans. 1. The Plan Sponsor will not further use or disclose protected health information (PHI) except as required by the plan documents or by law. 2. The Plan Sponsor will ensure that the Plan Sponsors' agents and subcontractors comply with the Employer's HIPAA Privacy Policy. 3. The Plan Sponsor will not use or disclose the PHI for employment-related actions or decisions. 4. The Plan Sponsor will not use or disclose the PHI in connection with any other benefit or employee benefit plan of the sponsor except as permitted under HIPAA. 5. The Plan Sponsor will self-report any disclosure violations to the plan. 6. The Plan Sponsor will meet certain administrative requirements applicable to health plans. 7. The Plan Sponsor will make its internal practices, books and records related to use and disclosure of PHI received from the plan available to the Secretary of Health and Human Services for compliance review. 8. Where feasible, the Plan Sponsor will return or destroy all PHI received from the plan when done with it. 9. The Plan Sponsor will maintain adequate separation between the group health plan and the sponsor. Signature of Owner or Officer Date Name of Employee Benefit Plan sponsored by Employer: Elk River Municipal Utilities Medical Health Plan, Long Term Disability Plan, Life Insurance Plan. 190 HIPAA Privacy Rule Employee Confidentiality Form I, , have read and understand Elk River Municipal (Employee Name) Utilities policies regarding the privacy of individually identifiable health information (or protected health information (PHI), as mandated by the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the State of Minnesota. In addition, I acknowledge that I have received training in Elk River Municipal Utilities policies concerning PHI use, disclosure, storage and destruction as required by HIPAA. In consideration of my employment or compensation from Elk River Municipal Utilities,I hereby agree that I will not at any time—either during my employment or association with Elk River Municipal Utilities or after my employment or association ends—use, access or disclose PHI to any person or entity, internally or externally, except as is required and permitted in the course of my duties and responsibilities with Elk River Municipal Utilities, as set forth in Elk River Municipal Utilities privacy policy and procedures or as permitted under HIPAA. I understand that this obligation extends to any PHI that I may acquire during the course of my employment or association with Elk River Municipal Utilities,whether in oral,written or electronic form and regardless of the manner in which access was obtained. I understand and acknowledge my responsibility to apply Elk River Municipal Utilities policies and procedures during the course of my employment or association. I also understand that unauthorized use or disclosure of PHI will result in disciplinary action, up to and including termination of employment or association with Elk River Municipal Utilities and the imposition of civil penalties and criminal penalties under applicable federal and state law, as well as professional disciplinary action as appropriate. I understand that this obligation will survive the termination of my employment or end of my association with Elk River Municipal Utilities, regardless of the reason for such termination. Signature Date Name 191 HIPAA Privacy and Security Policy Acknowledgment Form This notice tells all employees how and why personal information about employees will be collected,how it will be handled and secured,and with whom the information is shared. We respect the privacy of personal information and maintain it securely according to the privacy and security rules under HIPAA. This notice applies to information regarding all current and former employees. Why we collect personal information: • To determine eligibility for health care coverage • To transmit premium payments to the health insurance carrier • To provide test results to an officer of the company,government regulatory agencies,or companies that require certain tests under contract • For pre-employment physicals and to determine fitness-for-duty of the employee's job • To evaluate work-related injuries and comply with workers' compensation laws • For requests for accommodation under the ADA • To administer leave under FMLA(where applicable) • To comply with OSHA,MSHA,and similar state laws • For judicial or administrative proceedings Personal information we collect from employees: We ask people seeking employment and benefits to provide certain information when they begin employment and enroll in a benefit plan. This information includes but is not limited to: • Name,address,and phone number • Social Security Number • Birth date • Marital status • Information regarding current illnesses,injuries,or disabilities that may affect the ability to perform the job. • Consent to release all applicable information,including physical exam, drug screening and fitness-for- duty results to the company and its agents and service providers How we protect personal information under federal law: Employee personal medical information is maintained in accordance with HIPAA and/or any other state or federal law to protect the privacy of such information. The confidentiality,integrity,and availability of any electronic protected health information(ePHI)will be ensured via appropriate safeguards as specified under HIPAA's security rule beginning on or before the rule's effective date(4/21/06 for small health plans;4/21/05 for all other covered entities). How we protect personal information under state law: Employee personal medical information is maintained in accordance with state law where such rules are more stringent than,but not contrary to,the federal law to protect the privacy of such information. In general,state laws that are contrary to HIPAA's privacy rule are preempted by the federal requirements,which mean that the federal requirements will apply. The HIPAA privacy rule provides exceptions to the general rule of federal preemption for contrary state laws that require certain health plan reporting,provide greater privacy protections, or provide for the reporting of disease or injury,child abuse,birth,or death. If you want more information on HIPAA as it applies to your personal health information,please contact the owner or an officer of the company or customer service for: Elk River Municipal Utilities Health Care Plan Acknowledgment of receipt: Employee Date 192 HIPAA Privacy Rule Authorization for Release of Health Information I, authorize the specified person(s) to disclose (Employee Name) protected health information as follows: 1. Person authorized to make disclosure: Elk River Municipal Utilities Health Care Plan. 2. Person authorized to receive the disclosed information: Elk River Municipal Utilities. 3. Specific description of the protected health information that may be used or disclosed: 4. I understand that the information received pursuant to this authorization may be disclosed by the recipient and might lose its protected status. 5. I understand that I may revoke this authorization at any time by giving written notice to (Financial Director) 6. I understand that I am entitled to receive a copy of this authorization. 7. I understand that after this information is disclosed, federal law might not protect it and the recipient might re-disclose it. 8. I understand that my initial and continued employment and position are subject to my agreement to this authorization, and any additional authorization Elk River Municipal Utilities requests. 9. I understand that this authorization will expire when my employment with Elk River Municipal Utilities terminates or when I am no longer covered by the company's employee benefits plan or COBRA plan,whichever is later. Signature of Employee: Date: Name: If a Personal Representative executes this form, that Representative warrants that he or she has authority to sign this form on the basis of: (Description of personal representative's authority) 193 HIPAA Designation of Security Official Elk River Municipal Utilities,the "Plan Sponsor", hereby designates the Finance Director as the HIPAA Security Official for the Plan Sponsor's health care benefit plans as required by 164.308(a)(2). This designation shall remain in force until changed in writing by an Officer of the Plan Sponsor or Plan Sponsor's Board of Directors. Signed Title Date 194 Department of Health and Human Services HIPAA Compliance for ePHI Standards and Specifications 164.308 Administrative Safeguards a. Covered Entity 1. Standard: Security Management A. Risk Analysis (required) B. Risk Management(required) C. Sanction Policy(required) D. Information System Activity Review(required) 2. Standard: Assigned security responsibility 3. Standard: Workforce security A. Authorization and/or supervision B. Workforce clearance procedure C. Termination procedures 4. Standard: Information Access Management A. Isolating health care clearinghouse functions (required) B. Access authorization C. Access establishment and modification 5. Standard: Security Awareness and Training A. Security reminders B. Protection from malicious software C. Log-in monitoring D. Password management 6. Standard: Security Incident Procedures A. Response and reporting (required) 7. Standard: Contingency Plan A. Data back-up plan (required) B. Disaster recovery plan (required) C. Emergency mode operation plan (required) D. Testing and revision procedures E. Applications and data criticality analysis 8. Standard: Evaluation b. Business Associates 1. Standard: Business Associate Contracts and other Arrangements Written contract or other arrangement(required) 164.310 Physical Safeguards al. Standard: Facility Access Controls 2 i. Contingency operations ii. Facility security plan iii. Access control and validation procedures iv. Maintenance records b. Standard: Workstation Use c. Standard: Workstation Security 195 d 1. Standard: Device and Media Controls 2. i. Disposal (required) ii. Media re-use (required) iii. Accountability iv. Data backup and storage 164.312 Technical Safeguards a 1 Standard: Access Control 2 i. Unique user identification ii. Emergency access procedure iii Automatic logoff iv. Encryption and decryption b Standard: Audit Controls c 1 Standard: Integrity 2 Mechanism to authenticate electronic protected health information d Standard: Person or Entity Authentication e 1 Standard: Transmission Security 2 i. Integrity controls ii. Encryption 164.314 Organizational Requirements a 1 Standard: Business Associate Contracts or other Arrangements i. The contract or other arrangement between the covered entity and its business associate required by 164.308(b) must meet the requirement s of paragraph (a)(2)(i) or(a)(2)(ii) of this section, as applicable. ii. A covered entity is not in compliance with the standards in 164.502(e) and paragraph (a) of this section if the covered entity knew of a pattern of an activity or practice of the business associate's obligation under the contract or other arrangement, unless the covered entity took reasonable steps to cure the breach or end the violation, as applicable, and, if such steps were unsuccessful- A) Terminated the contract or arrangement, if feasible; or B) If termination is not feasible,reported the problem to the Secretary. 2 i. Business associate contracts A) Implement safeguards B) Ensure implementation of safeguards C)Report security incidents D) Authorize termination of contract for violations of material terms of contract ii. Other arrangements A) When a covered entity and its business associate are both governmental entities, the covered entity is in compliance with paragraph (a)(1) of this section, if- 196 1) memorandum of understanding 2) other law adopted by the entity B) If required by law to perform function or activity may be permitted to do so without meeting requirements of (a)(2)(i),provided the covered entity attempts in good faith to obtain satisfactory assurances as required by paragraph (a)(2)(ii)(A) and documents the attempt and the reasons that these assurances cannot be obtained. C) The covered entity may omit from its other arrangements authorization of the termination of the contract by the covered entity, as required by paragraph (a)(2)(i)(D) of this section if such authorization is inconsistent with the statutory obligations of the covered entity or its business associate. b 1 Standard: Requirements for Group Health Plans 2 Plan documents amended to incorporate provisions of plan sponsor to- i. implement administrative, physical, and technical safeguards that reasonably and appropriately protect the confidentiality, integrity, and availability of the electronic protected health information that it creates,receives maintains, or transmits on behalf of the group health plan. ii. ensure that the adequate separation required 164.504 is supported iii. ensure that any agent, including a subcontractor, to whom it provides this information agrees to implement reasonable and appropriate security measures to protect the information iv. report to the group health plan any security incident of which it becomes aware 164.316 Policies and procedures and documentation requirements a Standard: Policies and Procedures b 1 Standard: Documentation i. Maintain the policies and procedures ii. If action, activity or assessment is required, maintain a written record of the action, activity or assessment 2 i. Time Limit(required)—retain 6 years ii. Availability(required) iii. Updates (required) 164.318 Compliance dates for the initial implementation of the security standards a Health Plan 1 April 20, 2005 for large health plans 2 April 20, 2006 for small health plans b Health care clearinghouse April 20, 2005 c Health care provider April 20, 2005 197 Elk River Municipal Utilities Policy for Safeguarding Protected Information Elk River Municipal Utilities (ERMU), as an employer that collects information and offers a Health Care plan to its employees, qualifies as a covered entity as defined by HIPAA, and has access to Protected Health Information (PHI) as defined by HIPAA, and so has a fiduciary responsibility to its employees to protect the PHI that it would have access to. It is ERMU's policy to keep private and provide appropriate security measures to safeguard this PHI. Information is collected from employees when they begin employment and enroll in a benefit plan. This information includes but is not limited to: name, address, and phone number; social security number; birth date; marital status; information regarding current illnesses, injuries, or disabilities that may affect the ability to perform the job; consent to release all applicable information, including physical exam, drug screening and fitness- for-duty results to the company and its agents and service providers. This information that must be retained in house is kept in a locked file cabinet. Information that is collected for benefit enrollment is forwarded on by the employee in provided envelopes and not retained or reviewed in house. Personally identifiable information (name, address, social security number, etc.) is also entered into the Payroll and Accounts Payable computer system. Rights to these programs are limited to the Payroll Clerk,the Finance Director, and the Administrator. This information is protected by individual computer station passwords with automatic logoff settings, and then passwords into programs that store the information. Notice will be given to all employees regarding privacy and security rules under HIPAA, why we collect personal information, identify what personal information is, and that we protect it according to law. The position of Payroll clerk(the position identified in ERMU that will be coming into contact with PHI) will be required to sign a confidentiality form identifying their understanding of what PHI is, their responsibilities regarding it, and the consequences (which include termination if warnings not heeded or breach is severe)for not complying with those responsibilities. The position of Finance Director will also sign a form acknowledging the final responsibility of protecting this information within ERMU and the consequences (which include termination) for not complying with those responsibilities. Should ERMU have the need to enter into a business associate contract or other agreement where the PHI would be shared, a form will be required of the entity acknowledging their receipt of such information and the responsibilities relating to it. 198 s4i*' Elk River Municipal Utilities P.10—Home Computer Purchase Assistance Policy 1.0 Policy A. In an effort to encourage all employees to develop and improve their computer skills, the Elk River Municipal Utilities Commission has adopted the following computer purchase assistance policy for computers to use at home. a. The purchased computer and software shall be new, no reconditioned,no used. b. The purchased computer shall be used in the employee's home. c. Employee must provide a receipt reflecting the purchase of this computer. d. Elk River Municipal Utilities will provide an interest free loan for the purchase of this computer up to $1,200.00, term not to exceed 12 months. e. Employee will repay the Elk River Municipal Utilities in, not to exceed 25 equal payments,through payroll deduction. Employee must maintain ownership and possession of the computer for the duration of the loan. f. If the employee leaves the Elk River Municipal Utilities before the loan is paid back in full, the Elk River Municipal Utilities will withhold the outstanding portion of the loan from the employee's final paycheck or un-paid benefits. I have read, understand, and agree to the terms and conditions outlined above. I authorize Elk River Municipal Utilities to make regular deductions from my payroll check. Signature Date Date Adopted: 8-14-01 199 .L*' Elk River Municipal Utilities P.11—Inventory Policy 1.0 General Policy The Utility has supplies and equipment that is utilized for electric and water infrastructure construction and maintenance. Inventory management is an important operational issue because it affects capital requirements, costs and customer service. 2.0 Recording Inventory Use Employees that utilize inventory are required to accurately record its use as follows: • Determine/estimate items needed to perform the particular project/day's work; • Remove required items from inventory stock; • Transfer items to vehicle being used to travel to the project/work site; • Upon completion of the project/day's work, record inventory items used on the inventory sheet to be turned in for record keeping; and • Return any unused items to inventory stock in a timely manner. 3.0 Regular Counts On at least an annual basis, inventory counts are to be performed and a reconciliation of any discrepancies completed to account for all inventory used and inventory still in stock. Because there are inventory items that justify more careful planning and attention, such items will be reviewed with higher frequency. Significant items (as identified by purchasing and management) including items costing over$1,000 per piece or high risk items (such as wire with high salvage values)will be counted quarterly. A reconciliation will be performed for any discrepancies to account for all inventory used and inventory still in stock. 200 4.0 Equipment There is equipment that is not in inventory but which is necessary for the completion of electric and water infrastructure construction and maintenance. Items such as chain saws, power drills, crimping tools, etc. are resource investments that need to be managed. A listing of these items, with the quantity and location of each item, will be maintained and periodically reviewed for accountability. Computers, specifically, are one of the items for which such an itemized list is to be maintained and periodically reviewed. The minimum review period will be quarterly. 5.0 Ensuring Accuracy Employees are responsible for and must take steps to ensure the accuracy and completeness of inventory reporting data. In addition, employees that utilize and transport inventory must take necessary steps to safeguard such inventory from loss or theft. When an employee submits inventory reporting data, he or she is attesting to the accuracy of the data. Knowingly submitting or approving inaccurate inventory reporting data or careless reporting such data is a violation of policy and may subject the person to appropriate disciplinary action. Adopted December 22, 2009 201 '.(*' Elk River Municipal Utilities P.12—iPad and Tablet Device Guidelines 1.0 Purpose and Summary These guidelines pertain to ERMU employees and Utilities Commissioners who are issued a device purchased by the ERMU. The purpose of these guidelines is to outline the responsibilities and care required for utilities-issued iPad or tablet devices. The devices are intended to be utilized by ERMU staff and Utilities Commissioners for the purpose of enhancing meeting workflow, reducing the use of paper agenda packet materials, improve staff efficiency, and to improve the timeliness of Utilities Commission, staff, and customer communication. 2.0 Utilities Use Issued devices are intended for professional use. ERMU does not maintain loaner devices, so users will be responsible for conducting meetings without a device in the event of a lost or misplaced device. • Devices shall be maintained in a suitably charged state during work hours. • Inappropriate media may not be used as a screensaver or background photo. • Devices will be secured with a minimum eight(8) digit numeric pass code. • Sound shall be muted at all times unless needed for instructional purposes. • Personally-owned music, games and apps may only be present on ERMU-issued device when using a personal Apple ID iTunes account. • In case a device is restored to its original condition, the user is responsible for restoring any personal content. • ERMU is not responsible for backing up personal related content. • Users may save work locally on the device. It is strongly recommended that users utilize the ERMU-designated online storage technology. • Information stored on the iPad or tablet device could be classified as public, private, or other data and is governed by the Minnesota Government Data Practices Act (MN Statute Chapter 13) and must be treated accordingly. Page 1 of 3 202 • Staff and Utilities Commissioners should retain information stored on the iPad or tablet device in keeping with ERMU policies and procedures per the General Records Retention Schedule. 3.0 Personal/Home Use The iPad or tablet device is a powerful computing tool. ERMU-issued devices may be taken home provided the use is consistent with the Email/Internet portion found in the ERMU Employee Handbook as well as any other relevant ERMU policy. Failure to adhere to ERMU policies shall result in the revocation of such use privilege. • Users are allowed to connect devices to non-city wireless networks. • While instruction and advice may be offered, ERMU is not responsible for home network use or support. • It is the policy of ERMU to maintain the right to access and disclose any and all messages communicated through electronic means when ERMU-issued equipment is used. Regardless of the intent of the message (business or personal), any employee involved has no right to privacy, or to the expectation of privacy, concerning the content of any message or the intended destination of any message when using ERMU-issued equipment. 4.0 iPad Care Users will be held responsible for the maintenance and care of assigned communication devices. • Keep batteries charged and ready for use at meetings. • Clean the view screen with a soft, dry cloth or anti-static cloth as needed. • Do not lean or place anything on the screen that may cause damage. • Utilize the protective case at all times. • When not in use, store in a secure location.Never leave in an unlocked car or any other theft-prone area. • Immediately report lost stolen, malfunctioning or damaged devices to ERMU. • Stolen devices must be reported immediately to the local authorities. • Consult with ERMU before connecting or syncing devices to another computer. 5.0 Application Software All software applications purchased and installed by ERMU must remain on the device in a usable condition and be accessible at all times. Users are responsible for personal software applications and are responsible for installation and backup. • Software purchased by ERMU will be done through an ERMU Apple ID iTunes or similar account. • Users are allowed to purchase and download personal applications providing they are not profane, obscene or offensive to others. 7.7 iPad/Tablet Devise Guidelines Page 2 of 3 Adopted May 14,2013 203 • ERMU is not responsible for the loss of any personal software applications when the device is updated, tested with diagnostic tools or restored to its original state. • Storage space needed for ERMU applications will take precedence over space used for personal items. 6.0 Acknowledgement All Utilities Commissioners and ERMU staff who are assigned an iPad or tablet device shall be provided a copy of these guidelines and shall acknowledge receipt and understanding of the provisions outlined herein. The guidelines may be updated as needed. I agree that I will use the ERMU-issued iPad or tablet device in accordance with the specifics outlined in this user agreement. I also understand that use of an ERMU asset is a privilege that may be revoked at any time. Printed Name: Signature: Date: 7.7 iPad/Tablet Devise Guidelines Page 3 of 3 Adopted May 14, 2013 204 Elk River -�-- Municipal Utilities P.13—Performance Metrics and Incentive Compensation Policy 1.0 Purpose and Summary The successful performance of the ERMU is measured in terms of the Utilities' ability to meet our strategic goals and mission. By improving our efficiency and level of performance in meeting our strategic goals and mission we can improve the delivery of value to our customers. To create incentives for employees to take personal responsibility for accomplishment of the Utilities' strategic goals and mission,the Utilities has established a Utilities Performance Metrics-based Incentive Compensation system ("UPMIC"). Through UPMIC the employees of ERMU will have an opportunity, as a group, to earn annual incentive compensation for each qualifying employee by contributing individually to the overall success of ERMU on a daily basis. Under UPMIC, either all qualifying employees will earn an incentive compensation distribution in a given year, or none will. And not only will incentive compensation under UPMIC in that sense be an all or nothing proposition each year, but there will be an equal percentage share basis for all on which the incentive compensation will be paid out if earned. This appropriately reflects the reality that we all succeed, or fall short,together as a team. To administer the UPMIC and measure objectively the level of performance that must be achieved for qualifying employees to earn incentive compensation, the attached UMPIC Performance Metrics Policy Score Card ("Score Card") has been created. The Score Card will be subject to revision annually based on the performance metrics adopted by the Commission annually for the coming year("Performance Metrics"). By tracking and measuring the Performance Metrics and creating incentive for employees to achieve the goals the Metrics embody, the Utilities believes it will be better able to focus efforts and resources on becoming more efficient and successful in meeting our strategic goals and mission and delivering improved value to our customers. 2.0 Utilities Performance Metrics Score Card As reflected on the Score Card, the Performance Metrics are divided into the following three categories: Safety, Reliability and Quality of Utility Services; Customer Service and Employee Page 1 of 3 205 Development; and Financial Goals. These categories are used to characterize the overall strategic goals and mission of ERMU. Under the Performance Metrics,these three main categories are then divided into various weighted factors, or sub-categories. These sub-categories,their percentage weight, and the goal or target for each, shall be established by the Utilities Commission annually. The Performance Metrics as adopted are reflected in the attached Score Card. As discussed above,the Performance Metrics and thus the Score Card are subject to modification and adoption by the Commission annually, which will normally occur during the Utilities' budgeting process. 3.0 Utilities Performance Incentive Compensation Distribution Criteria Under the UMPIC a Performance-Based Compensation Incentive, if earned, will be distributed to Qualifying Employees annually. The total amount available to be earned by Utilities employees as a Performance Based Compensation Incentive each year will be an amount up to 2%of the Utilities' total gross wages paid to Qualifying Employees during the Measurement Period. The measuring period used to calculate how much, if any, of the Performance-Based Compensation Incentive the Utilities employees have earned will be the calendar year(the "Measurement Period"). After the Measurement Period is complete and the Commission has received its audit in the spring of the year following the Measurement Period,the Performance Metrics will be applied to determine whether the Performance-Based Compensation Incentive has been earned for the Measurement Period. In doing so,the performance of the Utilities in each sub-category will be reviewed. If the sub-category performance meets or exceeds the established goal,the sub-category will be scored with the designated percentage that will contribute to a total Performance Metrics Multiplier to be used as a factor in calculating the distribution earned, if any, as shown in the Score Card("Multiplier"). The Multiplier has a maximum factoring effect of 100%. The Multiplier is used to determine how much, if any, of the amount established by the Commission for the UMPIC Performance-Based Compensation Incentive has been earned in the Measurement Period. (For example if the Multiplier equals 100%,the distribution would equal 2%. If the Multiplier equals 75%, the distribution would equal 1.5%.) In other words,the amount established by the Commission may be earned on an annual basis by the group of Qualifying Employees (as defined below in Section 4.0) in whole, in part, or not at all. After the Multiplier is calculated on the Score Card, the Performance Based Compensation Incentive earned, if any, will be distributed to Qualifying Employees. The total amount to be distributed as the Performance Based Compensation Incentive will be the product of: a)the Multiplier; and b)2%of the Utilities' total gross wages paid to Qualifying Employees during the Measurement Period. The percentage of the Performance Based Compensation Incentive awarded to each Qualifying Employee will be based on the gross wages of each Qualifying Employee during the Measurement Period. To each Qualifying Employee, the distribution would be allocated in a lump sum equal to the product of: a)the Multiplier; and b)2%of that employee's gross wages P.13 UTILITIES PERFORMANCE Page 2 of 3 Approved December 12, 2012 METRICS AND INCENTIVE COMPENSATION POLICY 206 paid during the Measurement Period. (For example, if a Qualifying Employee's gross wages earned during the Measurement Period were equal to $50,000 and the Multiplier was equal to 100%,the total distribution to that employee would be equal to: $50,000 x 2%x 100%= $1,000.) If the Utilities' margins are negative due to sudden and unforeseen material changes to the industry or customer base, the Commission reserves the right to withhold distribution of the Performance Based Compensation Incentive in any given year. 4.0 Employee Qualifications and Distribution of the Incentive Compensation An employee of the Utilities will be eligible for participation in the Performance Metrics Incentive Compensation distribution if the employee meets the following eligibility requirements and is therefore a"Qualifying Employee" for purposes of this policy. a. The employee is in good standing with the Utilities. An employee would not be eligible while on disciplinary probation or a performance improvement action plan. b. The employee was a Full Time or Part Time employee during the Measurement Period. Seasonal, and Temporary employees are not eligible. The UMPIC Performance Based Compensation Incentive distribution will be made to Qualifying Employees on the first payroll date after the thirty day period following the date on which the Commission formally receives its annual auditor's report in an open meeting. GP:3300714 v4 P.13 UTILITIES PERFORMANCE Page 3 of 3 Approved December 12, 2012 METRICS AND INCENTIVE COMPENSATION POLICY 207 Elk River Municipal Utilities P.13a - Performance Metrics and Incentive Compensation Policy Score Card - 2019 Awarded Category Percent Sub-Category Sub-Percent Goal Score Multiplier Percentage Water Quality Standards 5 Meet Requirements Lead and Copper quality 5 90th percentile 0 positive Bacteria Detection 5 samples Safety,Reliability CAIDI 5 <120 Min and Quality of 40 Utility Services SAIDI 5 <90 Min SAIFI 5 <0.5 Line Loss 5 <5% Water Loss 5 <12% Customer Satisfaction 5 >90% Customer Service Employee Turnover 10 <7.5% and Employee 25 Development Participation in Recommended and Mandatory Trainings 10 >95% Margins/Net Profit 20 >Budget Financial Goals 35 Reserves 10 >Target Inventory Accuracy 5 >95% Total Multiplier: Adopted December 12,2012 Revised October 11,2016 208 Elk River Municipal Utilities Personal and/or Credit Use & Security Policy Elk River Municipal Utilities(ERMU)collects social security numbers and has access to credit information in order to better position the organization to be able to collect unpaid debts. ERMU will request and use personal and/or credit information solely in connection with credit transactions involving the consumer as to whom such information is sought,or for other"permissible purposes" as defined by the Fair Credit Reporting Act, 15 U.S. C. Section 1681 et seq. ("FCRA")and to effect the collection of unpaid debts. 1. Effective Date The Plan's Credit Use Policy is effective June 12,2007. The Policy will remain in force until changed or rescinded by Management or Board Action. 2. Security Management Process Risk Analysis and Risk Management. Appropriate security measures are implemented to protect the confidentiality and integrity of this information described in this policy. Measures in place consist of limited dedicated user access to personal and/or credit information,employee signature acknowledging responsibility,computer passwords, locked cabinets,and locked facilities with limited access. Employee Sanctions ERMU will apply appropriate employee sanctions to any employee ERMU who violates the Personal and/or Credit Use and Security Policy. Sanctions can include termination of employment when appropriate. 3. Security Official The Plan(s)will officially designate a Security Official and maintain written record of the designation.The current Security Official designation is the Finance and Office Manager. Responsibilities of The Plan(s) Security Official include: a. Periodically evaluate this policy and the procedures implemented to protect personal and/or credit information. The Security Official will maintain reasonable and appropriate policies and procedures to comply with the FCRA Standards and make appropriate changes when necessary. b. Regularly review the activity of any information systems involved in the maintenance or transmission of personal and/or credit information to determine if information has been used or disclosed in an inappropriate manner. 4. Workforce Security Employee authorization to access systems that obtains or transmits personal and/or credit information, including determination of appropriate employee clearance level,person authentication,and effective and timely termination of system access for employees who no Commission adopted 7/12/2007 209 longer qualify for system access will be the responsibility of the Security Official.The Security Official may delegate these duties to appropriate parties. 5. Security Awareness and Training The Policy will require any employee of ERMU who is involved in the administration or management of personal and/or credit information to certify in writing that they have received training and have read and understood The Personal and/or Credit Use& Security Policy. Employees will also be provided additional security training when available and appropriate. This training may include(but not be limited to)security reminders,protection from malicious software. At least once per year,the Security Officer will review the Personal and/or Credit Use& Security Policy with individuals involved in the administration and management of the information. 6. Workstation Use and Security Access and Audit Controls The Policy implements the following procedures to control access to personal and/or credit information and manage access to workstations that can be used to access personal and/or credit information. • Employees will be assigned unique user names and passwords for systems used to access personal and/or credit information. • The following workstation procedures will be implemented to minimize the potential risk of inappropriate use of personal and/or credit information to the extent possible and reasonable. a. When accessing personal and/or credit information on a workstation,employees will reduce visible windows or close programs whenever they are not physically present at the workstation or when individuals not authorized to access the personal and/or credit information can view the workstation. b. Workstation screensavers will be set to engage at a reasonably short timeframe. c. Workstations will be located in areas where viewing of personal and/or credit information by unauthorized individuals is unlikely. d. Users with portable workstations such as laptops or PDAs are not allowed to store personal and/or credit information on workstation drives. All personal and/or credit information should be stored on company servers subject to security procedures described in this policy unless the Security Officer determines it is necessary for plan administration purposes to store personal and/or credit information on portable workstations. • Employees who have been granted access to personal and/or credit information according to the policies and procedures will be subject to the sanction policy if they allow unauthorized access to personal and/or credit information by circumventing access control(e.g. sharing their unique login I.D.and password). 7. Device and Media Controls and Integrity of Data, Destruction of Data Any personal and/or credit information stored by the company in electronic storage media will be subject to the following procedures to ensure that the personal and/or credit information is not inappropriately used. • All hardware,storage devices,and electronic media which contains or contained credit and/or personal information will be erased,re-formatted or rendered unusable in a technically sufficient manner prior to disposal,or re-use for other purposes,to assure no unauthorized access to credit and/or personal information is possible in the future. Additionally,all papers containing Commission adopted 7/12/2007 210 personal and/or credit information will be destroyed by burning,pulverizing,or shredding so that the information cannot practicably be read or reconstructed. • The Plan's Security Official will be responsible to ensure that electronic media is controlled in accordance with this policy and maintain any reasonable documentation necessary. Commission adopted 7/12/2007 211 Fair Credit Reporting Act Personal and/or Credit Use & Security Employee Responsibility Form I, , have read and understand Elk River Municipal (Employee Name) Utilities policies regarding the request and use of credit information received, as mandated by the Fair Credit Reporting Act, 15 U.S.C. Section 1681 et seq. ("FCRA"). In addition, I acknowledge that I have received training in Elk River Municipal Utilities policies concerning credit information use, disclosure, storage and destruction. In consideration of my employment or compensation from Elk River Municipal Utilities, I hereby agree that I will not at any time—either during my employment or association with Elk River Municipal Utilities or after my employment or association ends—use, access or disclose personal and/or credit information to any person or entity, internally or externally, except as is required and permitted in the course of my duties and responsibilities with Elk River Municipal Utilities, as set forth in Elk River Municipal Utilities privacy policy and procedures or as permitted under FCRA. I understand that this obligation extends to any personal and/or credit information that I may acquire during the course of my employment or association with Elk River Municipal Utilities,whether in oral,written or electronic form and regardless of the manner in which access was obtained. I understand and acknowledge my responsibility to apply Elk River Municipal Utilities policies and procedures during the course of my employment or association. I also understand that unauthorized use or disclosure of credit information will result in disciplinary action, up to and including termination of employment or association with Elk River Municipal Utilities and the imposition of civil penalties and criminal penalties under applicable federal and state law, as well as professional disciplinary action as appropriate. I understand that this obligation will survive the termination of my employment or end of my association with Elk River Municipal Utilities, regardless of the reason for such termination. Signature Date Name 212 Fair Credit Reporting Act Personal and/or Credit Information Use & Security Designation of Security Official Elk River Municipal Utilities, hereby designates the Finance Director as Security Official for the Credit Use and Security Policy. This designation shall remain in force until changed in writing by Management or the Board of Directors. Signed Title Date 213 Fair Credit Reporting Act Personal and/or Credit Use & Security Employee Responsibility Form I, , understand that Elk River Municipal (Employee Name) Utilities has policies regarding the request and use of credit information received,as mandated by the Fair Credit Reporting Act, 15 U.S.C. Section 1681 et seq. ("FCRA"). In addition,I acknowledge that I have access to certain credit information and must be responsible with its use, disclosure, storage and destruction. In consideration of my employment or compensation from Elk River Municipal Utilities,I hereby agree that I will not at any time—either during my employment or association with Elk River Municipal Utilities or after my employment or association ends—use, access or disclose personal and/or credit information to any person or entity, internally or externally, except as is required and permitted in the course of my duties and responsibilities with Elk River Municipal Utilities, as set forth in Elk River Municipal Utilities privacy policy and procedures or as permitted under FCRA. I understand that this obligation extends to any personal and/or credit information that I may acquire during the course of my employment or association with Elk River Municipal Utilities,whether in oral,written or electronic form and regardless of the manner in which access was obtained. I understand and acknowledge my responsibility to apply Elk River Municipal Utilities policies and procedures during the course of my employment or association. I also understand that unauthorized use or disclosure of credit information will result in disciplinary action, up to and including termination of employment or association with Elk River Municipal Utilities and the imposition of civil penalties and criminal penalties under applicable federal and state law, as well as professional disciplinary action as appropriate. I understand that this obligation will survive the termination of my employment or end of my association with Elk River Municipal Utilities, regardless of the reason for such termination. Signature Date Name 214 44 ' Elk River Municipal Utilities P.15—Use and Disposal of Utility Property 1.0 Personal Use All Utility property and equipment is publicly owned. Utility-owned equipment and facilities are not available for personal use by employees except as explicitly authorized in this or other Utility policies. Personal use of all Utility vehicles, machinery, tools, and other equipment is strictly prohibited. 2.0 Disposal From time to time, Utility property becomes obsolete, is damaged, or is not needed. Such equipment will be disposed of by the Utility through salvage, trade, negotiated sale, or public auction. If it is determined that a sale or auction is the best way to dispose of property, a notice must be advertised in the official newspaper and/or the Utilities website and will be posted at the Utilities office as set forth below. The appropriate department head will determine the minimum price for each item to be sold. • In no instance will anything of value within the scope of this policy (i.e., Utility property that becomes obsolete, damaged, or unnecessary) be given away free to anyone including employees; • Except that in the case of used and unwanted utility poles, cross arms, wood chips, wood cable reels, or other items where there is a disposal cost, the Utility may in its discretion offer such items to the general public for a nominal price or at no charge, and nothing in this policy shall be interpreted to prohibit employees from accessing any such offer on the same terms and to the same extent as the general public; • Except that in the case of used and unwanted utility poles, other infrastructure materials such as reclosers or fuses, meters, etc., the Utility may in its discretion donate the items to training facilities, such as Minnesota Municipal Utilities Association Training Center or other trade schools. 215 • Excess Utility property determined to have a value of$5,000 or less, may be disposed of by negotiated sale after posting a request for offers on the Utilities website and at the Utilities office for a least 5 business days. • An employee may purchase no more than one motor vehicle from the Utility or another Elk River political subdivision in any 12 month period. • Employees involved in the auction or process pertaining to the administration and collection of sealed bids, or negotiating trade values are prohibited from purchasing Utility property. Unauthorized removal of Utility property or its conversion to personal use may result in discipline up to and including termination. 3.0 Use of Utility Vehicles Utility-owned vehicles are to be used only by Utility employees for official Utility business. Employees who drive or may be required to drive Utility vehicles and equipment are responsible for maintaining a safe driving record and for observing all traffic laws. Seat belts must be properly used at all times. Drivers must carry a current, valid driver's license that is adequate for the type of vehicle being driven. Any employee who operates a Utility vehicle without a valid driver's license will be subject to disciplinary action up to and including termination. Passengers may be carried only when necessary to conduct Utility business and/or when their transportation via Utility vehicle is in the best interests of the Utility. Utility vehicles may not be used to travel from work to an employee's residence for rest or lunch breaks without prior Utility approval. Utility employees conducting official Utility business out of town (conventions, meetings, etc.) may carry family members as passengers if such accompaniment does not interfere with the best interests of the Utility and it has been approved by their department head. Adopted December 22, 2009 Revised November 15, 2011 Revised February 9, 2016 Revised July 9, 2019 216