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RES-2006-229RESOLUTION NO. 2006- 229 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANAHEIM AMENDING RESOLUTION N0. 92R-17 TO AMEND SECTION 23.13 OF PERSONNEL RULE 23 (INSURANCE, PENSION, AND PERQUISITES) FOR MANAGEMENT, CONFIDENTIAL AND NON-REPRESENTED PART-TIME CLASSIFICATIONS, AS INCORPORATED BY REFERENCE THEREIN WHEREAS, Resolution No. 92R-17 as previously adopted by the City Council, incorporated by reference Personnel Rules for Management, Confidential and Non-Represented Part-Time classifications; and WHEREAS, The Human Resources Director has recommended in a staff report dated October 3, 2006 that Resolution No. 92R-17 be amended in the manner hereinafter set forth; and WHEREAS, the City Council of the City of Anaheim does find that amending Resolution No. 92R-17 is in the best interest of the City of Anaheim; and WHEREAS, as a result thereof, the need exists to amend Resolution No. 92R-17 which established Personnel Rules for Management, Confidential, and Part-Time Non- Represented classifications. NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Anaheim as follows: 1. That, Section 23.13 of Personnel Rule 23, Insurance, Pension, and Perquisites, as incorporated by reference in Resolution 92R-17 be amended to read as follows: 23.13 Regular part-time employees who are hired to work up to thirty (30) hours per week on an ongoing basis (maximum 1,560 hours in any fiscal year) shall be provided health insurance benefits through the Kaiser HMO plan offered to full- time employees as long as they remain employed and available to work up to 1,560 hours per year. 23.13.1 For employees who enroll in the Kaiser Plan, the City's maximum contribution towards an employee's purchase of the Kaiser Plan shall be: First 2 years of coverage 50% of the single party rate More than 2 years of coverage 75% of the single party rate All additional premiums shall be the responsibility of the eligible employee. 23.13.2 Employees become eligible for coverage on the first day of the month following one complete calendar month after appointment to regular part-time status in accordance with Section 23.13 above. 23.13.1 For employees who enroll in the Kaiser Plan, the City's maximum contribution towards an employee's purchase of the Kaiser Plan shall be: First 2 years of coverage 50% of the single party rate More than 2 years of coverage 75% of the single party rate All additional premiums shall be the responsibility of the eligible employee. 23.13.2 Employees become eligible for coverage on the first day of the month following one complete calendar month after appointment to regular part-time status in accordance with Section 23.13 above. BE IT FURTHER RESOLVED that the effective date of this amendment to Section 23.13 of Personnel Rule 23, Insurance, Pension, and Perquisites, shall be January 1, 2007. AND, BE IT FURTHER RESOLVED that, except as amended herein, Resolution No. 92R-17 shall remain in full force and effect. THE FOREGOING RESOLUTION is approved and adopted by the City Council this ~_ day of nctoher , 2006, by the following roll call vote: AYES:, Mayor Pringle, Council Members L'f~avez, Hernandez, Sidhu, Galloway. NOES: None ABSENT: None ABSTAIN: None MAYOR OF THE CITY A HEIM ATTEST: CI LER OFT CITY OF ANAHEIM APPROVED AS TO FORM: JACK L. WHITE, CITY ATTORNEY BY L•UCREAGH\OT1002JC.DOC RULE 23. INSURANCE, PENSIONS, AND PERQUISITES Section 23.0 The following shall be provided for all active full-time confidential and management employees: 23.1 Health Insurance 23.11 The City shall offer the Kaiser Foundation Health Plan, and other prepaid and/or insured health plans recommended by the Joint Committee on Medical Programs and approved by the City Council. Health Maintenance Organization (HMO) benefit schedules shall require a $10 co- paymentfor outpatient and physician services. 23.12 City and Employee Contributions 23.12.1 The City shall contribute towards the monthly cost of health coverage to the various medical plans through 2002 as follows: ^ Approved HMO Plans 100% of the monthly rate ^ All Other Health Plans 130% of the Kaiser monthly rate 23.12.10 Effective 2003, the City shall increase its contribution to the premiums for the various health plans each January. This contribution shall be based on the Consumer Price Index, All Items Index -Urban Wage Earners and Clerical Employees (CPI-W ), for the area identified as Los Angeles -Riverside -Orange County. The increase in the City's contribution shall be equal to the percent change for the year ending July of the prior calendar year plus seventy-five percent (75%) of any amount above the CPI-W. (For example, the City's increase in contribution for calendar year 2003 shall equal the percent change in the CPI-W for the year ending May 2004, plus 75% of the amount of the health premium increase that exceeds the percent change in the CPI-W for the year ending May 2004). 23.12.2 Employee Contributions 23.12.21 Employees shall be required to contribute an amount equal to 100% of the excess amount over what is allowed under Section 23.12.10 of this RULE. 23.12.22 Employees, who are covered by another health plan, including the dependent spouse of married City employee couples, may present proof of such coverage in order to receive $125 per month in lieu of City provided health benefits. In the event an employee who has elected this option loses health coverage for any reason, and notifies the City of such loss within five (5) working days, he/she may enroll immediately in any City plan. Employees may re-elect this option annually during open enrollment, or may enroll in a City plan. 23.12.3 For all medical plans, City employee couples shall be allowed only one medical plan and only one dental plan to cover all family members and married City employee couples covered by a single enrollment pay no health insurance premium while both spouses are employed by the City. Or, may alternatively elect the "opt-ouY' payment provided in Section 23.12.22. 23.12.3.1 Effective July 1, 2005, the City shall provide health coverage to couples who have filed a Declaration of Domestic Partnership with the California Secretary of State ("Registered Domestic Partner'). 23.12.4 Proof of marriage will be required of all employees enrolled in any City medical plan to enroll a dependent spouse. Personnel Rule 23 - Insurance, Pensions and Perquisites Page 2 23.12.5 The Master contract between the City and the plan administrator shall govern in the event of any disputes over any matter within the provisions of the contract. 23.13 Regular part-time employees in job classifications listed below, who are hired to work up to thirty (30) hours per week on an ongoing basis (maximum 1,560 hours in any fiscal year) shall be provided health and welfare benefits as long as they remain employed and available to work up to 1,560 hours per year. Job classifications eligible under the provisions of this Section 23.13 are as follows: -Crowd Control Supervisor Council Assistant I Council Assistant II-A Council Assistant II-B Head Parking lLot Attendant Head Parking Lot Cashier Head Usher Mayor's Assistant 2;a~ 1 ~: ~ ~-k~e-G+ty-shall-pay-a-+x~ent#4y-prem++~r~-ne~te-exceed-~6°~-af-ceor-t#~4y-pr~itrre-ta-~air~ta+r~ 2~~-1~~:223.13.1 For employees who enroll in the Kaiser Plan on or after November 24, 2000, the City's maximum contribution towards an employee's purchase of the Kaiser Plan shall be: First 2 years of coverage 50% of the single party rate More than 2 years of coverage 75% of the single parry rate All additional premiums shall be the responsibility of the eligible employee. 2 3:4~~323.13.2 Employees become eligible for coverage on the first day of the month following one complete calendar month after appointment to regular part-time status in accordance with Section 23.13 above. 23.2 Life Insurance 23.21 The City shall make available $50,000 of Basic Group Term Life Insurance to full-time employees covered by this RULE. 23.22 The City shall contribute one-half (1/2) the cost of the premium for Basic group life insurance and dependent coverage. The employee shall contribute the difference between the City contribution and the total premium costs, but in no event shall the employee's contribution exceed the contributions established for employees in the General City Employees Unit of Representation. 23.22.1 Dependent coverage with an insurance value up to $10,000 per dependent may be added to the Basic Life Insurance coverage at the option of the employee. 23.23 The City shall make available supplemental term life insurance to Confidential employees of up to $450,000 in increments of $50,000. One hundred percent (100%) of the cost of the supplemental term life insurance shall be paid by the employee. 23.24 The City shall make available Supplemental Term Life Insurance to management employees as follows: 23.24.1 The employee's allowable coverage under this component shall be limited so that the Basic Life coverage and the Supplemental Life coverage together do not exceed vki Im u rraylH RDshared/I/Ru 1e23 F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 3 two (2) times the employee's base annual salary rounded up to the nearest $50,000. The Supplemental Life coverage shall be adjusted each January. 23.24.2 The City shall contribute the full cost of the premium for the Supplemental Life coverage for Executive and Administrative managers. 23.24.3 The City shall contribute one-half (1/2) the cost of the premium for the Supplemental Life coverage for all other management employees. The employee shall contribute the difference between the City contribution and the full cost of the premium. 23.24.4 Management and Confidential employees and City Council members may also elect Supplemental Life "Level 2" coverage. This coverage is fully paid by the employee with no City Contribution. Management and Confidential employees may select "Level 2" insurance of $50,000 - $550,000 in increments of $50,000. Benefit amounts are subject to a combined basic and supplemental life maximum of the lesser of seven (7) times base annual salary or $700,000. To qualify for "Level 2" Supplemental Life, eligible Management and Confidential employees must enroll in Basic Life and Supplemental Life coverage. City Council members are eligible for $50,000 of Supplemental Life "Level 2" coverage at 100% City Council member paid with no City Contribution. If a Management and Confidential employee or City Council member elects "Level 2" coverage, then they may elect Supplemental spouse/registered domestic partner (as defined by California law) and/or dependent life coverage. Employees and City Council members will pay 100 % of these costs with no City contribution. Spouse/registered domestic partner amounts are $25,000 to $275,000 in increments of $25,000, provided that the spouse/registered domestic partner amount of insurance does not exceed 50% of the employee's amount. Dependent child coverage is $10,000. 23.25 Any employee who retires shall receive apaid-up life insurance policy, paid for wholly by the City, with a face value of $100.00 for each complete year of service and $50.00 for more than six months, but less than a complete year of service up to a maximum of $2,000. 23.26 Employees who are permanently and totally disabled shall receive Permanent and Total Disability Life Insurance under the following conditions: 23.26.1 Employees eligible to retire shall receive the following Life Insurance benefit: (a) $100 paid up life insurance for each year of service as provided under the Retired Life Insurance Program. (b) Decreasing term life insurance in the amount of the employee's Basic Life Insurance less the paid up life insurance described above. Such term life insurance shall decrease by 1/60 of the adjusted value each month until the face value of such insurance reaches zero (5 years). (c) The permanently and totally disabled employee will pay no premium during the term of this benefit. 23.26.2 Employees not eligible to retire shall receive the following Life Insurance benefit: (a) Decreasing term life insurance in the amount of the employee's Basic Life Insurance. Such term insurance shall decrease by 1/60 of the original amount each monthly until the face value reaches zero (5 years). (b) The permanently and totally disabled employee shall pay no premium during the term of this benefit. 23.3 Long Term Disability Benefits vkilm u rray/H RDshared/I/Ru 1e23 F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 4 23.31 The City shall provide long term disability insurance for all employees covered by this RULE. 23.32 The City shall pay the premium for employee group long term disability insurance coverage in accordance with the provisions of any contract between the City and any company or companies providing such coverage. 23.4 Dental Plans 23.41 The City shall sponsor the Delta Dental Plan, the Safeguard Dental Plan, and other prepaid and/or insured dental plans recommended by the Joint Committee on Medical Programs and approved by the City Council. 23.42 Employees who select a dental plan other than Safeguard will be required to contribute an amount equal to 100% of the excess amount over the Safeguard monthly rate. 23.5 Short Term Disability 23.51 The City shall provide the existing Short Term Disability plan in accordance with RULE 17. The City shall pay the City's portion of medical, dental, life and optical insurance while the employee collects short term disability benefits. 23.6 Pensions 23.61 The City will implement Government Code §21345.5 benefits (" 2.7 @ 55") to be effective on or before December 29, 2005, contingent upon agreement being reached with all miscellaneous bargaining units. The incremental cost of 6.4% of employee compensation to implement Government Code §21354.5 ("2.7 @ 55") retirement benefits shall be paid by employees through a reduction in the City's contribution to post-retirement medical benefit reserving costs of approximately 4.0% of employee compensation, and a reduction in general salary adjustments of 2.5% through fiscal year 2008/09 23.61.1 The following special conditions shall apply with respect to the implementation of Government Code §21345.5 benefits ("2.7 @ 55). i. The incremental cost to implement Government Code §21345.5 retirement benefits of 6.4% of employee compensation shall be the ongoing defined contribution by the City. ii. Any variances in the employer rate attributable to the implementation of Government Code §21345.5 (" 2.7 @ 55") retirement benefits shall accrue to the employee. All proportional costs above the 2005/06 employer rate of 15.063% shall be paid by the employee. All proportional reductions below the 2005/06 employer rate of 15.063% to the floor of 8.626% shall be paid to the employee. "Proportional costs" and "proportional reductions" mean the ratio between the unmodified 2005/06 PERS employer rate of 8.626%, and the modified PERS employer rate of 15.063%; such that 42.6% of any variance from the 2005/06 PERS employer rate of 15.063% shall accrue to the employee. iii. A rate variance shall be calculated for a fiscal year based upon the CaIPERS employer rate assessed for the PERS Miscellaneous Plan for Anaheim City, Employer Number 303. If the rate exceeds 15.063%, employees shall pay the proportional difference in the form of a biweekly payroll deduction. If the rate is less than 15.063% (to the floor of 8.626%), employees shall receive a proportional difference in the form of an addition to the employee's biweekly pay check. Adjustments to pay under the provisions of this Section shall be based upon biweekly PERS reportable compensation. iv. The City shall continue to contribute a portion of the statutorily required employee retirement contribution for full-time Confidential and Management employees and part- time unrepresented employees enrolled in CaIPERS who are in full-time equivalent classifications, in the amount of seven percent (7%) of the employee's reportable vkilmurray/HRDshared/I/Rule23F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 5 compensation to CaIPERS. Employees shall be responsible for the additional statutorily required employee retirement contribution of one percent (1 %) of the employee's reportable compensation. v. The City shall continue to contribute a portion of the statutorily required employee retirement contribution for unrepresented part-time employees enrolled in CaIPERS who are in classifications that do not have afull-time equivalent classification, in the amount of 3.25% of the employee's reportable compensation to CaIPERS. Employees shall be responsible for the additional statutorily required employee retirement contribution of 4.75% of the employee's reportable compensation. 23.62 For Safety Plan Employees in the Public Employees Retirement System assigned to the Fire Safety Management Unit, each employee shall pay the statutorily required employee PERS pension contributions. However, pursuant to Section 414(h)(2) of the Internal Revenue Code, those employee payments shall be "Picked up" by the City and, thus, regarded as employer contributions. 23.62.1 Effective November 11, 2001, the City's contract with the Public Employees Retirement System, Fire Safety Plan, shall be amended to provide Government Code §21362.2 benefits (" 3% @ 50"). 23.62.2 Effective June 18, 2004, employees covered under this Section 23.62 shall also be required to pay 2.5% of the employer PERS rate as a result of the "3% @ 50" retirement benefit. 23.62.3 Effective August 26, 1994, employees covered under this Section 23.62 are eligible for Pre-Retirement Optional Settlement 2. Effective October 24, 2003, employees' covered under this section 23.62 are eligible for the $5,000 Retiree Death Benefit. 23.63 For Safety Plan Employees in the Pubic Employees Retirement System assigned to the Police Safety Management Unit, each employee shall pay the statutorily required employee PERS pension contributions. However, pursuant to Section 414(h)(2) of the Internal Revenue Code, those employee payments shall be "picked up" by the City and, thus, regarded as employer contributions. 23.63.1 Effective July 6, 2001, the City's contract with the Public Employees Retirement System, Police Safety Plan, shall be amended to provide Government Code §21362.2 benefits 23.63.2 Effective October 28, 2003, employees covered under this Section 23.63 shall also be required to pay 2.5% of the employer PERS rate as a result of the "3% @ 50" retirement benefit. 23.64 Upon amendment of the City's contract with the Public Employees Retirement Systems, Miscellaneous Plan employees shall be eligible for 1) APre-Retirement Optional Settlement 2 Death Benefit and 2) The current $500 Retiree Death Benefit will be replaced with a $5,000 Retiree Death Benefit. 23.64.1 Effective July 4, 2003, the City's contract with the Public Employees Retirement System Police Safety Plan shall be amended to provide the Pre-Retirement Optional Settlement 2 Death Benefit (Government Code §21548), and replace the current five hundred dollar ($500) Retiree Death Benefit with a five thousand dollar ($5,000) Retiree Death Benefit (Government Code §21623.5). 23.7 Retirement Health Savings Plan: 23.71 Full-time employees covered by this RULE, including City Attorney, City Clerk, City Manager and City Treasurer, who is hired/appointed on or after January 1, 2002, shall participate in the Retirement Health Savings Plan. vki Imu rray/H RDshared/I/Ru 1e23 F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 6 23.71.1 The City shall establish an Integral Part Trust for reimbursement of qualified medical expenses. Qualified medical expenses are those expenses authorized in the Plan document. 23.71.2 Each employee shall be required to contribute 1.5% of his or her gross biweekly pay to the employee's individual member account. 23.71.3 The City shall make aone-time lump sum employer contribution of three thousand dollars ($3,000) into an employee's individual member account upon the employee's hire with the City. This amount is designated as a City contribution. 23.71.4 The Plan shall require a 5 year vesting period (cliff vesting) for any City provided contributions. 23.71.4.1 If an employee terminates employment with the City prior to completion of the 5 year vesting period, the initial $3,000 City contribution plus earnings on the $3,000 shall revert back to the Plan to offset future employer contributions as specified in the Plan Document. 23.72 Employees covered under this Section 23.7 may elect to contribute, in one-half hour increments, sick leave hours, vacation hours and/or paid leave hours under the following conditions: Sick Leave -Employees shall be required to bank a minimum of one (1) hour of earned sick leave per pay period to their individual sick leave accrual account. The remaining balance earned per pay period shall be available for deferral to the Retirement Health Savings Plan as designated by the employee. Vacation -Employees shall be required to bank a minimum of three (3) hours of earned vacation per pay period to their individual vacation accrual account. The remaining balance earned per pay period shall be available for deferral to the Retirement Health Savings Plan as designated by the employee. Paid Leave -Employees shall be required to bank a minimum of six (6) hours of earned paid leave per pay period to their individual paid leave accrual account. The remaining balance earned per pay period shall be available for deferral to the Retirement Health Savings Plan as designated by the employee. 23.71.1 Such hours shall be designated prospectively and eamed in the following calendar year. This election must be done by November 30~h for the following year's contributions. 23.72.2 The cash conversion of such hours shall be at the employee's base hourly rate and shall be deposited into the employee's individual member account at the close of each biweekly pay period. 23.73 Employees are eligible to withdraw funds for reimbursement of qualified medical expenses including the employee's share of medical insurance premiums for plans provided by the City at age 50 and after five years of service with the City. 23.74 Employees who separate City service for any reason will be eligible to withdraw vested funds for reimbursement of eligible medical expenses without regard to the employee's age or years of service. Employee contributions for employer-provided group health insurance provided by other employers are not an eligible medical expense for the purpose of this plan. 23.75 Employees covered under this Section 23.7, who have completed at least ten (10) years of consecutive City service, and who are awarded a retirement from PERS as their reason for vki Im urray/H RDshared/I/Ru 1e23 F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 7 separation from City service shall be allowed access to City sponsored group health plans as one of their coverage options. 23.76 Upon the death of an employee, the surviving spouse and/or eligible dependents are immediately eligible to maintain the individual member account and to utilize any vested portion to fund eligible medical benefits. 23.77 If any provision of Section 23.7 of this Rule is at any time or in any way held to be contrary to any law by any court of proper jurisdiction or expressly prohibited by a Private Letter Ruling by the Internal Revenue Service, the remaining provisions shall not be effected thereby, and shall remain in full force and effect. 23.78 Members of the City Council and Redevelopment Agency are not eligible under the provisions of Section 23.7 of this RULE. 23.8 Full-time employees covered under this Rule including City Attorney, City Clerk, City Manager, and City Treasurer, hired/appointed prior to January 1, 2002, are eligible to participate in the Retirement Health Savings Plan as defined in Sections 23.81 through 23.91 of this Rule. 23.81 Employees hired prior to January 1, 2002, shall be allowed the opportunity to elect to participate in the Plan. Once made, this election shall be irrevocable. Such election may be made at any time. Mandatory compensation contributions shall begin the pay period following sign-up as defined under Section 23.82 of this Rule. Contributions from sick leave hours, vacation hours, and/or paid leave hours shall be in accordance with Section 23.85 of this Rule. 23.82 Employees in the Plan shall be required to contribute 1 % of his or her gross biweekly pay to the employee's individual member account. 23.83 No lump-sum City contribution is provided. 23.84 Employees are immediately vested since all funds are from employee contributions. 23.85 Employees covered under this Section 23.8 may elect to contribute, in one-half hour increments, sick leave hours, vacation hours and/or paid leave hours under the following conditions: Sick Leave -Employees shall be required to bank a minimum of one (1) hour of earned sick leave per pay period to their individual sick leave accrual account. The remaining balance earned per pay period shall be available for deferral to the Retirement Health Savings Plan as designated by the employee. Vacation -Employees shall be required to bank a minimum of three (3) hours of earned vacation per pay period to their individual vacation accrual account. The remaining balance earned per pay period shall be available for deferral to the Retirement Health Savings Plan as designated by the employee. Paid Leave -Employees shall be required to bank a minimum of six (6) hours of earned paid leave per pay period to their individual paid leave accrual account. The remaining balance earned per pay period shall be available for deferral to the Retirement Health Savings Plan as designated by the employee. 23.85.1 Such hours shall be designated prospectively and earned in the following calendar year. This election must be done by November 30 for the following year's contributions. 23.85.2 The cash conversion of such hours shall be at the employee's base hourly rate and shall be deposited into the employee's individual member account at the close of each biweekly pay period. vki Im urray/H RDshared/I/Ru I e23 F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 8 23.86 Employees are eligible to withdraw funds for reimbursement of qualified medical expenses including the employee's share of medical insurance premiums for plans provided by the City at age 50 and after five years of service with the City. 23.87 Employees who separate City service for any reason will be eligible to withdraw vested funds for reimbursement of eligible medical expenses without regard to the employee's age or years of service. Employee contributions for employer-provided group health insurance provided by other employers are not an eligible medical expense for the purpose of this plan. 23.88 Employees covered under this Section 23.8, who have completed at least ten (10) years of consecutive City service, and who are awarded a retirement from PERS as their reason for separation from City service shall be allowed access to City sponsored group health plans as one of their coverage options. 23.89 Upon the death of an employee, the surviving spouse and/or eligible dependents are immediately eligible to maintain the individual member account and to utilize any vested portion to fund eligible medical benefits. 23.90 If any provision of Section 23.8 of this Rule is at any time or in any way held to be contrary to any law by any court of proper jurisdiction or expressly prohibited by a Private Letter Ruling by the Internal Revenue Service, the remaining provisions shall not be effected thereby, and shall remain in full force and effect. 23.91 Members of the City Council and Redevelopment Agency are not eligible under the provisions of Section 23.8 of this RULE. 23.9 Uniformed personnel of the Police and Fire Departments and certain other designated personnel shall be furnished uniforms in accordance with regulations established by the City Manager. 23.10 The City shall provide afull-time confidential employee in the classified service adequate meals under the following conditions: 23.10.1 An employee shall be provided with two adequate meals if he is called out on emergency overtime work within one (1) hour before a scheduled work day. If a meal has been earned under another section of this RULE within two (2) hours of the scheduled work day, only one meal shall be provided under this section. 23.10.2 An employee will be provided one meal if he is called back to emergency overtime work within one and one-half 1 ''/z) hours after normal quitting time and works beyond two and one-half (1 1'/2 hours after normal quitting time. 23.10.3 An employee shall be provided an adequate meal if he works two (2) hours overtime beyond the normal quitting time. 23.10.4 An employee shall receive one meal if he is scheduled to work overtime two (2) hours before a regular day. 23.10.5 An employee shall be provided an adequate meal at four (4) hour intervals during the performance of emergency overtime work. 23.10.6 Meal time shall be compensated at the appropriate overtime rate and shall normally be limited to one-half (1/2) hour with a maximum limit of forty-five minutes paid meal time. 23.10.7 An employee may, at his request, be compensated for meals at the rate of one-half (1/2) hour of overtime pay per meal. 23.11 The City Mileage Reimbursement rate will be the standard mileage rate established by the Internal Revenue Service. vkilm urray/H RDshared/I/Ru 1e23 F Personnel Rule 23 - Insurance, Pensions and Perquisites Page 9 23.11.1 Any increase or decrease shall be effective the first day of the second month after the date of publication by the Internal Revenue Service. 23.12 Management classifications as designated in the Resolution are eligible to receive either aCity-owned vehicle or an automobile allowance in an amount approved by City Council. 23.13 The City Manager, City Attorney, City Clerk and City Treasurer shall also be subject to the provisions of this RULE except that the City Council may from time to time authorize exceptions. Doc: Rule23F/HRDshared/vkilmur/personnel rules Revised 04/14/1988 -Resolution No. 88R-166 Revised 2/1992 Revised 7/1994 Revised 8/1994 Revised 2/2001 Revised 7/2002 Revised 10/2003 Revised 6/18/2004 Revised 6/17/2005 Revised 8/2005 Revised 10/2006 vkil murray/HRDshared/I/Ru 1e23 F