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HomeMy WebLinkAboutWRFC Minutes 2015-10-6MINUTES OF SPECIAL MEETING OF THE BOARD OF DIRECTORS OF THE WILMINGTON REGIONAL FILM COMMISSION, INC. A North Carolina Non - Profit Corporation Board of Directors of the Wilmington Regional Film Commission, Inc. (WRFC) held a special meeting on October 6th, 2015 at 10:30 a.m. Chairman Hon. Beth Dawson, Hon, Bill Saffo, Ms. Carey Jones, Mr. Jimmy Smith, and Mr. William Vassar were present. In addition Johnny Griffin and Karin LeMaire were also present. 1. APPROVAL OF MINUTES FROM REGULARLY SCHEDULED MEETING ON JUNE 29"" 2015. The minutes from the Board Meeting on June 29 ", 2015, a copy of which is attached as EXHIBIT A, were unanimously approved. 2. PRESENTATION AND APPROVAL OF AUDIT OF FINANCIAL STATEMENTS FOR FY 2014 -2015. Kemmy Goodson of Goodson & Taylor,CPA's, provided a brief overview of the FY 14-15 audit which found no issues and all records in good order. Kemmy stated, "Unqualified approval of financial statements with no reservations ". The audit, a copy of which is attached as EXHIBIT B, was unanimously approved. 3. DISCUSSION ON UPDATING WRFC LEAVE POLICY ADOPTED IN 1999 TO CURRENT NHC LEAVE POLICY FROM DECEMBER 2013. It was discussed whether to make revisions to the Leave Policy the WRFC currently follows, a copy of which is attached as EXHIBIT C. The WRFC formally adopted the NHC Leave Policy in 1999. It was discussed whether to formally adopt the revisions made to the NHC Leave Policy in 2013. After discussion and review, it was decided to simplify the NHC Leave Policy and create a Leave Policy specific to the WRFC. Johnny will research and follow up with Board Members. 4. DISCUSSION ON UPDATING BYLAWS. Changes specific to election of Officers and Terms were proposed to the WRFC bylaws, a copy of which is attached as EXHIBIT D. No changes were adopted. Further research will be conducted by Chairman Dawson and changes will be proposed for approval by the Board. 5. PRESENTATION OF UPDATE ON FILM GRANT. The WRFC and the Board thank the hard work and extraordinary efforts of our Lobbyists and our Legislators. The Film Grant has been allocated a huge increase of $60 M over 2 years due to their tireless advocacy. We are working with the NC Film Office to finalize language, grant application and mechanics of program. 6. PRESENTATION OF UPDATE ON MARKETING /PROMOTIONS /EVENTS. The NC Film Office has sent an email blast to the industry announcing the new allocation. The WRFC has also sent an email to our industry contacts. A third email detailing a proposed trip to Los Angeles by Johnny and Guy Gaster from the NC Film Office will go out today as well. We have already started receiving inquiries again. Additionally, a trip Sundance Film Festival as well as SXSW is currently being planned. We will also be supporting the Cucalorus Film Festival. We are letting the industry know that we are ready for business. 7. PRODUCTION UPDATE. A TNT pilot will go into production this week. All signs look good that it might go to series quickly. 8. ACKNOWLEDGEMENT OF SERVICE BY KARIN LEMAIRE. The Board thanked employee Karin LeMaire for her tenure at the WRFC. The Board generously thanked her for her service, presented her with a token of appreciation, and congratulated her on new opportunities. Karin stated it was a pleasure and honor to serve the Board. She is grateful for the opportunity to work with such tireless public servants and hopes to continue to work with them in the future. She thanked Johnny for being a generous and wonderful Director. 9. OLD BUSINESS. No old business was discussed. 10. NEW BUSINESS. A schedule for meeting dates for 2016/2017 was distributed, attached as EXHIBIT E. There being no further business, the meeting was adjourned at 11:55 a.m. Respectfully submitted, Hon. Beth Dawson, Chairman BOARD OF DIRECTORS F WILMINGTON Honorable Beth Dawson, Chairman REGIONAL FILM COMMISSION, INC. Honorable Bill Saffo, Vice-Chairman Carey 1223 NORTH 23rd STREET • WILMINGTON, NC 28405 lames L.F. Smith www.wilmington• film.com - commiah@wilmingfon- film.com William Vassar BOARD OF DIRECTORS OF THE WILMINGTON REGIONAL FILM COMMISSION INC. Agenda for Board Meeting October 6th, 2015 10:30 A.M 1. Meeting called to order 10:31 AM 2. Approve minutes from June 29th, 2015 WRFC Board Meeting (Attachment "A ") 10:32 AM 3. Approval of FY 2014/2015 Audit of Financial Statements (Attachment "B) 10:45 AM 4. Discussion on updating current Leave Policy adopted in December 1999 to the current New Hanover County Leave Policy from December 2013 (Attachment "C) 10:50 AM 5. Discussion on updating Bylaws (Attachment "D ") 11:05 AM 6. Present update on Film Grant 11:15 A.M. 7. Present update on marketing / promotion events 11:20 AM 8. Production Update 11:22 AM 9. Acknowledgement of service by Karin LeMaire 11:30 AM 10. Old Business 11:35 AM 11. New Business 11:40 A.M. 12. Meeting adjourned Member of a f ' ASSOCIATION OF FILM COMMISSIONERS INTERNATIONAL F MU WILMINGTON vp� REGIONAL FILM COMMISSION, INC. 1223 NORTH 23rd STREET • WILMINGTON, NC 28405 PA M www.wilmin(jton-Film.com - commisk0wilmington-film.com Attachment "A" Member OF ASSOCIATION OF FILM COMMISSIONERS FILM BOARD OF DIRECTORS Honorable Beth Dawson, Chairman Honorable Bill Saffo, Vice-Chairman Carey Jones James L.F. Smith William Vassar MINUTES OF SPECIAL MEETING OF THE BOARD OF DIRECTORS OF THE WILMINGTON REGIONAL FILM COMMISSION, INC. A North Carolina Non - Profit Corporation Board of Directors of the Wilmington Regional Film Commission, Inc. (WRFC) held a special meeting on June 29th, at 8:30 a.m. Chairman Hon. Beth Dawson, Hon. Bill Saffo, Ms. Carey Jones, Mr. Jimmy Smith, and Mr. William Vassar were present. In addition Johnny Griffin and Karin LeMaire were also present. 1. APPROVAL OF MINUTES FROM REGULARLY SCHEDULED MEETING ON JANUARY 13TH, 2015. The minutes from the Board Meeting on January 13`h, 2015, a copy of which is attached as EXHIBIT A, were unanimously approved. 2. DISCUSSION OF CHANGE TO CITY CONTRACT. Director Johnny Griffin outlined a change in the contract with the City of Wilmington, included as Exhibit "B ". This is not a change specific to the Commission and is a change in length of contract being made on all City contracts going forward. The City "would like to emphasize that the relationship with the WRFC has been exemplary" 3. APPROVAL OF BUDGET FOR FY 2015 -2016. Revisions were made to a previously considered 2015 -2016 budget per the instructions of the Board, a copy of which is attached as EXHIBIT "C ". After discussion and review, the 2015 -2016 WRFC budget was unanimously approved. 4. APPROVAL OF LETTER OF ENGAGEMENT FROM AUDITOR KEMMY GOODSON. A motion to approve Letter of Engagement to audit FY 14 -15 financial statements, a copy of which is attached as EXHIBIT "D ", was unanimously approved. 5. OLD BUSINESS. A general discussion on the film grant, the legislative session, and the state of TV and film business in NC was held. 6. NEW BUSINESS. No new business was proposed. There being no further business, the meeting was adjourned at 9:35 a.m. Respectfully submitted, Hon. Beth Dawson, Chairman F U WILMINGTON m REGIONAL FILM COMMISSION, INC. 1223 NORTH 23rd STREET - WILMINGTON, NC 28405 LN www,wilmington-tilm.carn • commish9t-wilmington-film.corn Attachment "B" Member OF f uASSOCIATION OF FILM ER COMMMNERS NrNATIONA IOL BOARD OF DIRECTORS Honorable Beth Dawson, Chairman Honorable Bill Saffo, Vice-Chairman Carey Jones James L.F. Smith William Vassar WILMINGTON REGIONAL FILM COMMISSION, INC. Financial Statements June 30, 2015 and 2014 WILMINGTON REGIONAL FILM COMMISSION, INC. Table of Contents June 30, 2015 and 2014 Independent Auditors' Report 1 Statement of Financial Position 2 Statement of Activities and Changes in Net Assets 3 Statement of Functional Expenses 4 Statement of Cash Flows Notes to Financial Statements 6-9 Supplemental Information Budget to Actual Comparison of Support, Revenue and Expenses • 1''t • : MWIMM Clement Goodson, CPA Lynn Taylor, CPA Independent Auditor's Report To the Board of Directors Wilmington RTional Film Commission, Inc. 1223 North 23 St. Wilmington, NC 28405 771 S. Kerr Ave. Wilmington, NC 28403 Report on the Financial Statements We have audited the accompanying financial statements of Wilmington Regional Film Commission, Inc., which comprise the statements of financial position as of June 30, 2015 and June 30, 2014 and the related statements of activities and changes in net position, statements of functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We, conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence 1 have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Wilmington Regional Film Commission, Inc. as of June 30, 2015 and 2014, and the statements of activities and changes in net position and cash flows for the years then ended, in accordance with accounting principles generally accepted in the United States of America. Goodson & Taylor, CPAs September 28, 2015 Voice 910.392.4650 Fax 910.392.3240 WILMINGTON REGIONAL FILM COMMISSION, INC. STATEMENT OF FINANCIAL POSITION June 30, 2015 and 2014 2015 2014 Assets Current Assets Cash $ 245,665 $ 239,522 Accounts Receivable 6,595 4,820 Prepaid Expenses 11,714 11,572 Total Current Assets 263,974 255,914 Fixed Assets Furnishings and Fixtures 5,240 5,240 Office Equipment 6,635 6,635 Display Booth 2,802 2,802 Cameras 2,064 2,064 16,741 16,741 Less Accumulated Depreciation (16,078) (15,676) Net Fixed Assets 663 -T-756,779- 1,065 Total Assets $264,637 Liabilities and Net Position Current Liabilities Accounts Payable $ 6,599 $ 3,268 Accrued Vacation Pay 15,828 15,828 Total Current Liabilities 22,427 19,096 Net Position Unrestricted Net Position Total Net Position Total Liabilities and Net Position 242,210 237,883 242,210 237,883 $ 264,637 --$ 2-56,979 The accompanying notes are an integral part of this statement. 2 WILMINGTON REGIONAL FILM COMMISSION, INC. STATEMENT OF ACTIVITIES June 30, 2015 and 2014 Support and Revenue Governmental service agreements City of Wilmington New Hanover County New Hanover County - Marketing Membership sales Interest Income Total Support and Revenue Expense Program services Management and General Fund Raising Total Expenses Increase in Net Position Net Position - Beginning of Year Net Position -End of Year 1)m �; 101 n $ 117,502 $ 115,766 117,198 115,466 - 25,000 41,439 74,556 59 100 276,198 330,888 218,392 228,366 29,961 28,987 23,518 28,734 271,871 286,087 4,327 44,801 237,883 193,082 $ 242,210 $ 237,883 The accompanying notes are an integral part of this statement. 3 WILMINGTON REGIONAL FILM COMMISSION, INC. STATEMENT OF FUNCTIONAL EXPENSES June 30, 2015 and 2014 The accompanying notes are an integral part of this statement. 4 2015 Management Program and Total Total Services General Membership 2015 2014 Compensation and related expenses Compeaisation Director $ 79,417 $ 9,927 $ 9,927 $ 99,271 $ 96,614 Production coordinator 30,391 5,363 35,754 32,500 Scout salaries 3,333 3,333 7,216 Employee benefits Retirement benefit 10,845 1,491 1,220 13,556 12,639 Payroll taxes 10,079 1,386 1,134 12,599 12,199 Health insurance 11,315 1,556 1,273 14,144 19,172 Total compensation and related expenses 145,380 19,723 13,554 178,657 180,340 Other expenses Membership Drive - - 2,465 2,465 6,782 Marketing and promotion 21,105 - 7,035 28,140 34,704 Software annual fees 13,200 - - 13,200 13,200 Rent 13,148 1,856 464 15,468 16,489 Accounting - 4,100 - 4,100 4,200 Vehicle rental and upkeep 3,180 2,120 - 5,300 5,798 Insurance 4,773 531 - 5,304 4,747 Copier rental & maintenance 2,095 - - 2,095 2,296 Telephone and postage 1,069 56 - 1,125 1,334 Travel and conferences 10,222 - - 10,222 8,391 Location scouting 407 - - 407 1,249 Office expenses 551 552 - 1,103 847 Policy Board 946 946 - 1,892 227 Computer & website services 1,463 77 - 1,540 1,241 Contingency - - - - 2,927 Depreciation expense 402 - - 402 1,247 Equipment 451 - - 451 68 Total Expenses $ 218,392 $ 29,961 $ 23,518 $ 271,871 $ 286,087 The accompanying notes are an integral part of this statement. 4 WILMINGTON REGIONAL FILM COMMISSION, INC. STATEMENT OF CASH FLOWS June 30, 2015 and 2014 The accompanying notes are an integral part of this statement. 5 2015 2014 Cash Flows from Operating Activities Increase in Net Position $ 4,327 $ 44,801 Adjustments to Reconcile Net Assets to Net Cash Provided by Operating Activities Depreciation 402 1,247 (Increase) decrease in operating assets Accounts Receivable (1,775) (4,820) Prepaid expenses (142) (579) Increase (decrease) in operating liabilities Accrued expenses 3,331 (4,251) Net Cash Provided by Operating Activities 6,143 36,398 Net Increase in Cash and Cash Equivalents 6,143 36,398 Beginning Cash and Cash Equivalents 239,522 203,124 Ending Cash and Cash Equivalents $ 245,665 $ 239,522 Supplemental Information Interest Income $ 100 The accompanying notes are an integral part of this statement. 5 WILMINGTON REGIONAL FILM COMMISSION, INC. NOTES TO FINANCIAL STATEMENTS For the year ended June 30, 2015 Note 1 Nature of Activities Wilmington Regional Film Commission, Inc. (the Commission) is a North Carolina nonprofit corporation whose mission is to improve business conditions for the common interest of the film and video industry in southeastern North Carolina, act as a liaison between the film industry, local governments, and communities in order to attract and facilitate on- location film and video production in the area, and to increase film and video production taking place in southeastern North Carolina and increase the economic impact of the industry on the region. The Commission was established in May 1999. Nine projects began production in southeastern North Carolina during the year ended June 30, 2015 and the Commission responded to over 45 requests for information. Those productions brought in approximately $131,000,000 of revenue into the community through wages paid to local artisans, craftsmen, and trades people, and goods and services purchased locally. The efforts of the Commission and its staff were influencing factors iin the decision to produce those films or other video productions in the area. The Commission is supported primarily through support from local governments and sales of advertising in publication of its annual Production Guide. Note 2 Significant Accounting Policies - Method of Accounting The financial statements of the Commission have been prepared utilizing the accrual basis of accounting and accordingly reflect all significant receivables, payables, and other liabilities. - Basis of Presentation Financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards(SFAS) No. 117, Financial Statements of Not - for -Profit Organizations. Under SFAS No. 117, the Commission is required to report information regarding its financial position and activities according to three classes of net assets, unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. - Estimates The preparation of fmancial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Z WILMINGTON REGIONAL FILM COMMISSION, INC. NOTES TO FINANCIAL STATEMENTS For the year ended June 30, 2015 - Support and Revenue Contributions are generally available for unrestricted use in the year received unless specifically restricted by the donor. Grants and other contributions of cash are reported as temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. - Subsequent Events The Commission has evaluated its subsequent events (events occurring after June 30, 2015) through September 29, 2015, which represents the date the financial statements were issued. - Income Taxes The Commission is a not-for-profit organization that is exempt from income taxes from activities directly related to its exempt purpose under Section 5 01 (c)(6) of the Internal Revenue Code. However, profits relating to certain advertising activities of the Commission are subject to federal & North Carolina taxation. Tax liability for the fiscal years ended June 30, 2015 and 2014 respectively was $0 and $0 as a result of these activities. Tax returns of the Commission maybe audited by the Internal Revenue Service and as of June 30, 2015, the years open for audit are June 30, 2013, 2014, and 2015. - Property and Equipment Property and equipment are recorded at cost and depreciation is calculated on a straight line basis over the estimated useful lives of the assets. The Commission follows the practice of capitalizing all expenditures for equipment in excess of $500. Lesser amounts are typically expensed. Property and equipment as of June 30th consist of; Furnishings and fixtures Office equipment Display booth Cameras Less: Accumulated Depreciation Total Property and Equipment 7 2015 2014 $ 5,240 $ 5,240 6,635 6,635 2,802 2,802 2,064 2,064 (16,078) (15,676) $ 663 $ 1,065 WILMINGTON REGIONAL FILM COMMISSION, INC. NOTES TO FINANCIAL STATEMENTS For the year ended June 30, 2015 Note 3 Concentrations The Commission received over 85% of its support from New Hanover County and the City of Wilmington during the year ended June 30, 2014. A total of $234,700 and $256,232 was received from both the City and County combined during the years ended June 30, 2015, and 2014, respectively. Note 4 SEP Retirement Plan The Commission has a simplified employee pension plan covering all fall time employees. The Commission makes a contribution to the plan each year equal to 10% of all participants' compensation. Total expense for the year ended June 30, 2015 and 2014, respectively was $13,556 and $12,639. Note 5 Operating Lease Commitments The Commission leases office space under an agreement expiring August 2014. This lease may be terminated by either the lessor or the Commission with ninety days notice. As of August 31, 2014, the office lease has been renewed at an annual rate of $15,468 for the first year and the current lease term ends August 31, 2016. The Commission also has a noncancelable operating lease for office equipment which expires April 2016. Both leases generally require the Commission to pay all costs such as taxes, maintenance, and insurance. Rental expense for the lease of the office equipment consisted of $2,095 and $1,788 for the years ended June 30, 2015 and 2014 respectively. The Commission leases a vehicle for use by its staff. The lease agreement is a month-to month rental agreement which may be cancelled by either party with thirty days notice. Lease expense for the years ended June 30, 2015 and 2014 respectively was $3,960 and $3,960. Future minimum lease payments under these operating leases that have remaining terms in excess of one year as of June 30, 2014 are: Year ending June 30: 2015 $ 21,143 2016 7,978 2017 - 2018 2019 Total $ 29,121 WILMINGTON REGIONAL FILM COMMISSION, INC. NOTES TO FINANCIAL STATEMEN'T'S For the year ended June 30, 2015 Note 6 Government Service Contracts The Commission has service contract agreements with both the City of Wilmington and New Hanover County. These contracts have a five -year term. beginning July 2011 and ending June 2016. Both contracts require the Commission to work diligently to attract film and video production to the City and County, advise and work with each in regard to all matters pertaining to film production, and have a representative from each serving on the Commission's Board of Directors throughout the term of the contracts. The City and County each agreed to pay the Commission $90,000 a year for the life of the contracts with annual increases based on a Consumer Price Index adjustment. Note 7 Functional Allocations of Expenses The costs of providing the programs and activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Note 8 Joint Costs of Activities The Commission achieves some of its mission and fund- raising goals through the online publication of a production guide which is a fisting of various local service providers, artists, craftsmen, and technicians to the motion picture industry. Any company or individual associated with the film industry can purchase a membership for this service and access the related information which is available online to the subscribing members. In the year ended June 30, 2015, membership fees generated income of $41,439. The direct costs associated with providing this service was $2,465. Supplemental Information 10 WILMINGTON REGIONAL FILM COMMISSION, INC. Budget to Actual Comparison for the year ended June 30, 2015 Support and Revenue Governmental service agreements City of Wilmington New Hanover County New Hanover County-Marketing Advertising sales Interest Income Reserve Total Support and Revenue Compensation and related expenses Compensation Director Production coordinator Scout salaries Employee benefits Retirement benefit Payroll taxes Health insurance Total compensation and related expenses Other expenses Membership drive Marketing and promotion Software annual fees Rent Accounting Vehicle rental and upkeep Insurance Copier rental & maintenance Telephone and postage Travel and conferences Location scouting Office expenses Policy Board Computer & website services Equipment Depreciation expense Contingency Total Expenses Increase in Net Position 11 Budget Budget Actual Variance 117,502 $ 117,502 $ 117,199 117,198 80,000 41,439 (38,561) 150 59 (91) 25,000 339,851 276,198 (38,653) 99,271 99,271 35,754 35,754 21,104 3,333 17,771 14,171 13,556 615 14,051 12,599 1,452 17,639 14,144 3,495 201,990 178,657 23,333 10,000 2,465 7,535 45,000 28,140 16,860 14,000 13,200 Soo 16,111 15,468 643 4,000 4,100 (100) 6,500 5,300 1,200 4,850 5,304 (454) 2,500 2,095 405 1,500 1,125 375 15,000 10,222 4,778 3,000 407 2,593 1,400 1,103 297 2,000 1,892 108 1,500 1,540 (40) 500 451 49 402 (402) 10,000 - 10,000 339,851 271,871 67,980 $ - $ 4,327 $ 29,327 WILMINGTON REGIONAL FILM COMMISSION, INC. 1223 NORTH 23rd $1REET • WILMINGTON, NC 28405 www,wilmington- tilm.com • commish&wilmington- film.corn Attachment "C' Member Of aftASSOCIATION OF WIT RNATIONAOFIERS BOARD OF DIRECTORS Honorable Beth Dawson, Chairman Honorable Bill Saffo, Vice - Chairman Carey Jones James L.F. Smith William Vassar New Hanover County Personnel Policies & Procedures ARTICLE 7 LEAVE POLICIES 7.0 Purpose and The County's leave policies provide employees with the opportunity Applicability to attend to personal and family matters, to renew their physical and mental capabilities and to remain fully productive employees. Paid leave policies apply to regular (non - temporary) employees. Temporary employees may be eligible for some unpaid leave due to circumstances specified below. 7.1 Holiday Leave New Hanover County will observe the same holiday schedule as designated by the Office of State Personnel. 7.1.1 Holiday Only employees assigned to regular (non - temporary) positions who, Leave— on the work day preceding and following the holidays, were (1) at Eligibility work, or (2) in an approved paid leave status, shall be eligible to receive holiday pay. If County offices are closed on the day before or after a County holiday due to furlough or if employees are otherwise required to take leave without pay on either day due to budgetary reasons, the County Manager may waive the requirement that employees work or are in an approved paid leave status on those particular furlough days. 7.1.2 Holiday The amount of time allowed for a paid holiday is based on the Leave— number of annual hours for which an employee's position is Number of budgeted. If employees' normal work schedules are other than the Hours Paid standard 2,080 hours /year, their holiday pay may be prorated based on the number of hours budgeted for their positions. Fire Services staff scheduled to work 24 -hour shifts receive 12 hours of holiday pay for each holiday. 7.1.3 Holiday If employees must work on a paid holiday and they are in a position Leave— that is non - exempt from the FLSA, they will be paid for all time Working on a worked in addition to holiday pay. If they are exempt from the Holiday FLSA, they will be granted a paid holiday at a later date of their choosing with their supervisor's prior approval. They are encouraged to take this holiday before the end of the calendar year if possible. 7.1.4 Holiday Sick or personal leave or some other paid leave may not be used if an Leave— employee is not eligible for holiday pay. Employees eligible for Effect of Other holiday leave may use other paid leave to augment the holiday leave Paid Leave for reasons that may include accommodating flexible schedules. 7.2 Personal Leave Personal leave may be used for rest and relaxation and for approved sick leave. Only regular (non- temporary) employees can accrue personal leave. Established: May 1977 Article 7 - Leave Policies Page 1 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures 7.2.1 Personal Regular (non - temporary) employees scheduled /budgeted to work Leave -- Accrual 2,080 hours a year shall accrue personal leave based on consecutive years of County service, as follows: Years of Service Personal Leave Hours Accrued per Pay Period Personal Leave Days Accrued per Year Up to 2 3.0769 10 2 -4 3.6923 12 5 -9 4.6154 15 10 -14 5.5385 18 15 -19 6.4615 21 20 or more 7.3846 24 Regular part -time employees shall accrue personal leave at a rate which is prorated in accordance with the per cent of full -time equivalency (FTE) scheduled /budgeted to work. For example, the accrual rate for a regular part -time employee who is scheduled /budgeted to work 50% of a full -time position (.50 FTE; 1,040 hours a year; 20 hours a week) is 50% of the above accrual rates. Regular employees scheduledibudgeted to work more than the standard 2,080 hours in a year and whose workday hours exceed the standard eight (8) hours, shall accrue personal leave at the prorated amounts indicated below: • Regular employees scheduled /budgeted to work 2,184 hours a year shall accrue personal leave at a rate which is 5.0% higher than those scheduled /budgeted to work 2,080 hours a year. • Regular employees scheduled /budgeted to work 2,340 hours a year shall accrue personal leave at a rate which is 12.50% higher than those scheduled /budgeted to work 2,080 hours a year. • Regular employees scheduled /budgeted to work 2,904 hours a year shall accrue personal leave at a rate which is 39.62% higher than those scheduled /budgeted to work 2,080 hours a year. 7.2.2 Personal Personal leave may be taken as earned by the employee, subject to Leave —Use the approval of the employee's supervisor. When the personal leave is due to medical necessity, the County may require a health care provider's certificate concerning the nature of the illness and the employee's physical capacity to resume duties. Where the leave is requested to care for an ill family member, the County may require Established: May 1977 Article 7 — Leave Policies Page 2 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures certification from that family member's health care provider specifically the care the employee will provide to the family member. 7.2.3 Personal Employees working the standard 2,080 hours per year may Leave— accumulate personal leave to a maximum of 320 hours. The Maximum maximum accumulation for employees working other than the Accumulation standard 2,080 annual hours, will be determined as a prorated amount of the standard maximum. When the maximum has been accumulated, all additional accrued personal leave over and above the maximum will be converted to sick leave and credited to the employee's sick leave balance. 7.2.4 Personal Upon resignation, an employee will be paid for personal leave Leave —Pay or accumulated to the date of separation, not to exceed the maximum Deduction at accumulations stated in this Article. An employee involuntarily Separation separated without failure in performance of duties or personal conduct, will be paid for personal leave accumulated to the date of separation. For involuntary separation due to failure in performance of duties or personal conduct, accumulated personal leave may be withheld, given the circumstances of each employee's case, at the discretion of the County Manager. At the time of an employee's separation, any personal leave owed the County will be deducted from the employee's final compensation. 7.2.5 Personal The estate of an employee who dies while working for the County Leave —Pay will be entitled to payment for all of the accumulated personal leave upon Death credited to the employee's account. 7.3 Sick Leave Sick leave with pay is not a right which an employee may demand but a privilege granted by the Board of County Commissioners. Sick leave may be granted to an employee absent from work for any of the following reasons: personal sickness or bodily injury; doctor's office visits; prescribed diagnostic testing, lab work or medical treatment; or exposure to a contagious disease when continuing to work might jeopardize the health of others. An employee may also be granted sick leave to care for an immediate family who is ill and requires the employee's assistance. "Immediate family" will be deemed to include the father, mother, wife, husband, son, daughter, brother, sister, grandfather, grandmother, mother -in- law, father -in -law, son -in -law, daughter -in -law, brother -in -law, sister - in -law, grandson, granddaughter, half - sister, half - brother, stepmother, stepfather, stepson, stepdaughter, stepsister, or stepbrother. Established: May 1977 Article 7 - Leave Policies Page 3 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures The County may require a health care provider's certificate concerning the nature of the medical condition and the employee's physical or mental capacity to resume duties. Where the leave is requested to care for an ill family member, the County may require certification from that family member's health care provider specifying the care the employee will provide. For scheduled treatment, notification of the desire to take sick leave should be communicated to the employee's supervisor as soon as the treatment is scheduled. For unscheduled treatment, notification should be communicated as soon as possible prior to the leave or not later than thirty (30) minutes after the beginning of the scheduled work day, unless such procedures are otherwise dictated by departmental policy, as approved by the Human Resources Director. 7.3.1 Sick Leave— Regular (non- temporary) employees scheduled/budgeted to work the Accrual standard 2,080 hours per year shall accrue sick leave at the rate of 3.6923 hours per pay period, or 96 hours for each completed year of service. Regular employees scheduled /budgeted to work other than the standard 2,080 hours per year shall accrue sick leave at the rates indicated below: (1) Eligible part-time employees scheduled /budgeted to work a minimum of twenty (20) hours in a workweek shall accrue sick leave at a prorated amount based on their annual budgeted hours. (2) Fire Services personnel scheduled /budgeted to work 2,904 annual hours and 24 -hour shifts shall accrue sick leave at a rate 39.62% higher than the standard accrual rate. (3) Regular employees scheduled /budgeted to work 2,184 annual hours shall accrue sick leave at a rate 5 -.0% higher than the standard accrual rate. (4) Regular employees scheduled /budgeted to work 2,340 annual hours shall accrue sick leave at a rate 12.50% higher than the standard accrual rate. 7.3.2 Sick Leave— Sick leave will be cumulative for an indefinite period. For retirement Maximum purposes, all unused sick leave transforms into creditable service. Accumulation For every 20 days of unused sick leave the retiring employee has, he or she receives one month of creditable service, except that an employee cannot be credited for sick leave in excess of what the employee would have accumulated in 30 years of service with no use. 7.3.3 Sick Leave— The balance of accumulated unused sick leave shall not be paid to the Established: May 1977 Article 7 — Leave Policies Page 4 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures Balance at employee, as it is a privilege and not earned, upon separation. Separation However, a record of the balance will be maintained to restore credits should an employee return to employment with the County. 7.3.4 Sick Leave— Sick leave accumulated during prior employment with the County Restoration may be credited to a returning employee's sick leave balance. Upon Re- Initially, the number of unused prior sick leave hours up to the employment maximum of sick leave the employee would earn in a year under the New Hanover County Personnel Policy will be credited to the employee's sick leave balance. Upon completion of five (5) years of service to New Hanover County, the remaining balance of prior sick leave will be transferred to the employee's sick leave account. 7.3.5 Sick Leave— Sick leave accumulated during prior employment may be transferred Transfer of to a new employee's sick leave balance upon employment with New Sick Leave Hanover County, subject to the following conditions: from Another a. The new employee must be an active enrollee in a state or local Employer government employees' retirement system under the umbrella of the North Carolina State Treasury Department. b. The new employee must provide the New Hanover County Human Resources Department with a certified accounting from his /her previous state or local government employer of the sick leave balance which was available for the employee's use at the time of termination and for which the employee received no recompense. c. Upon employment, New Hanover County will transfer up to the maximum of sick leave the employee would earn in a year under the New Hanover County Personnel Policy to the employee's sick leave balance. d. Upon completion of five (5) years of service to New Hanover County, the remaining balance of prior sick leave will be transferred to the employee's sick leave account. 7.4 Sick Leave The purpose of this policy is to provide needed additional sick leave Bank— to employees due to a personal catastrophic illness or the catastrophic Purpose and illness of an immediate family member. This policy covers all Applicability regular employees who have successfully completed the introductory period, who meet all of the eligibility criteria as described below, and who participate in the sick leave bank program by contributing the required personal leave to the bank. Participation in the sick leave bank program is voluntary. "Immediate family member" includes the employee's father, mother, Established: May 1977 Article 7 — Leave Policies Page 5 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures wife, husband, son, daughter, brother, sister, grandfather, grandmother, mother -in -law, father -in -law, son -in -law, daughter -in- law, brother -in -law, sister -in -law, grandson, granddaughter, half - sister, half - brother, stepmother, stepfather, stepson, stepdaughter, stepsister, or stepbrother. 7.4.1 Sick Leave This policy establishes a bank of available sick leave hours, Bank Policy voluntarily contributed to, or "deposited" by, employees on an annual basis. Eligible employees may request sick leave from this sick leave bank in certain catastrophic situations. A catastrophic situation exists when a serious health condition of the employee or a member of the employee's immediate family requires the care of a physician for a prolonged period of time and forces the employee to exhaust all accrued personal and sick leave. To be eligible, employees must have deposited leave to the bank during the enrollment period of the same plan year as when they request to withdraw leave; they must have exhausted all accrued personal and sick leave; and they must have an approved catastrophic situation which prevents them from returning to work. This policy does not apply to job - related illnesses or injuries. 7.4.2 Sick Leave a. Only regular employees who have successfully completed the Bank introductory period may participate. Procedures— b. Only employees with a minimum balance of 80 hours of personal Enrollment and sick leave combined as of the beginning date of the new benefit plan year may participate. If an employee enrolls during the enrollment period, but does not have the minimum leave balance required at the beginning date of the new plan year, no personal leave will be taken from the employee's personal leave balance to deposit into the bank and the employee will not be considered a participant. c. Full -time employees must deposit at least eight (8) hours of personal leave in the bank. Part-time employees must deposit personal leave in the bank in the amount of a prorated number of hours based on their position FTE status. For example, an employee in a 50% FTE position must deposit at least four (4) personal leave hours in the bank. d. Employees who wish to participate in the sick leave bank program must deposit to the bank during the open enrollment period established for each plan year. e. An additional enrollment process may be conducted when the number of hours in the bank is insufficient to fulfill a request. f. Employees who enroll during the annual open enrollment period or who enroll during a subsequent enrollment period will remain eligible until the end of the plan year. g. Deposited leave is not refundable. Established: May 1977 Article 7 — Leave Policies Page 6 Last Revised: December 9, 2013 7.4.3 New Hanover County Personnel Policies & Procedures h. To allow reserves to be built, at the end of the benefit year, the balance of unused sick leave may be carried over to the next year. i. No unused leave will be returned to employees. Sick Leave a. When an employee has a catastrophic situation as defined above, Bank he or she may request sick leave from the bank by submitting a Procedures— completed Leave Request Form and supporting medical Withdrawal certification to his or her supervisor or department director, who will process it through to the Human Resources Director or his designee. b. It is the employee's responsibility to submit timely requests with required supporting medical documentation. Employees are advised to apply for leave at least two (2) weeks prior to the exhaustion of all leave. Individual circumstances will be examined for timeliness of request, but generally retroactive requests will not be approved. c. The submitted form must be complete and include the physician's certification that the employee is required to be absent from work for the specified period. d. Each request must be in increments of whole days, and for no less than five (5) consecutive days. e. Intermittent leave, i.e., an hour or day here or there, is not an acceptable use and will not be approved. f. The maximum number of hours granted to a full -time employee within a plan year is 240. The maximum number of hours granted to a part-time employee within a plan year will be a prorated amount, based on the employee's position FTE. g. Leave will not be granted to employees for the period of time they receive short-term or long -term disability benefits. Leave may be granted for the disability benefit waiting period (provided they have no leave balances to otherwise the absence). The Human Resources Director or his designee will consult with the employee's department head, and will review the employee's file to determine if the employee is eligible to receive the requested leave. h. The Human Resources Director or his designee will review the employee's attendance records to determine if a history of excessive leave usage is documented. FMLA leave will not be considered as excessive leave usage. i. The Human Resources Director or his designee will notify the employee and the employee's department head of the determination within five (5) business days of receipt of the request. j. Employees do not have the right to appeal the Human Resources Director's, or his designee's, determination. Established: May 1977 Article 7 — Leave Policies Page 7 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures k. When a request for sick leave bank hours is granted, the Human Resources Department will credit the approved number of hours to the employee's sick leave account for the employee's approved use. 1. The Human Resources Department will monitor the usage of credited hours in the employee's sick leave account and reserves the right to debit the account if abuse is determined. m. Credited hours in the employee's sick leave account not withdrawn for approved use will be returned to the bank rather than remain in the employee's sick leave account. n. Withdrawn days will be counted towards the employee's FMLA entitlement if the period of absence qualifies as FMLA leave. o. In cases of demonstrated abuse of sick leave privileges, the County may require a health care provider's certificate verifying that an employee's absence was due to illness for each occasion on which an employee uses sick leave or personal leave for reasons of sickness. p. A supervisor or department head desiring a health care provider's certificate from an employee shall notify that individual of the requirement and specify that all such certifications are to be submitted to the Human Resources Department. q. Information received in the Human Resources Department will be reported to the concerned supervisor or department on a strict need -to -know basis. r. Medical certifications of an employee's ability to resume duties following an extended absence shall be in accordance with the Family and Medical Leave Act (FMLA) and the FMLA provisions in this policy. 7.5 Leave of A regular (non - temporary) employee may be granted a leave of Absence absence without pay for up to six (6) months by the County Manager Without Pay or his designee (which may include and run concurrently with up to twelve weeks of approved FMLA leave). The leave will be used for reasons of personal or family disability, continuation of education, or special work that will permit the County to benefit by the experience gained or the work performed, or such other reasons for which the County Manager or his designee deems appropriate. Employees shall be granted a military leave of absence without pay to serve in the military, for a longer period of time if needed, in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) and the Military Leave section of this Article. 7.5.1 Leave Without An employee may alternate leave without pay with working time, but Established: May 1977 Article 7 — Leave Policies Page 8 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures Pay and Paid no employee will be permitted to rotate between leave without pay Leave Use status and a paid leave status. Rule 7.5.2 Leave of a. The employee will apply in writing to the supervisor for leave Absence without pay. Without Pay b. The employee is obligated to return to duty within or at the end of Rules and the time determined appropriate by the County Manager or his Procedures designee. c. If the employee decides not to return to work, he should notify his supervisor immediately. d. If the employee returns to work from leave without pay and within 30 days must be placed back on leave for the same reason, any leave without pay time will be continuous from the prior leave without pay period and counted toward the six (6) month maximum. If the employee is placed on leave 30 days following a return to work, any leave without pay that results will begin a 7.5.3 Leave of Absence Without Pay — Retention and Continuation of Benefits new period. e. Upon returning to duty after being on leave without pay, the employee shall be entitled to return to the same position held at the time leave was granted, or to a comparable position. f. Failure to report at the expiration of leave of absence will be considered a resignation by the employee. An employee transferring from an active pay status to leave without pay, shall become ineligible to accrue leave credits and benefit from County paid insurance premiums in accordance with the following provisions: A. Leave Credits Employees transferring from an active pay status to any leave without pay status shall become ineligible to accrue leave credits beginning the first pay period in which they perform no work or have no paid leave. Employees returning to an active pay status from a leave without pay shall begin to accrue leave credits in the first pay period in which they work or have paid leave. Employees will retain unused personal and sick leave balances while on leave without pay. B. County -paid Insurance Premiums Employees transferring from active pay status to leave without pay status under the FMLA, other approved medical leave, Workers' Compensation, or Military Leave may continue to benefit from County -paid insurance premiums for the duration of the leave up to six (6) months, so long as they timely pay the employee portion of the premiums. Established: May 1977 Article 7 — Leave Policies Page 9 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures Employees transferring to a leave without pay status for any other reason shall become ineligible to benefit from County -paid insurance premiums beginning the first pay period in which they perform no work or receive no pay. They shall be responsible for the timely payment of the total premium for any insurance programs they wish to continue. The same rules shall apply to these employees as they return to work from leave without pay status. C. Retention of Leave An employee will retain all unused personal and sick leave while on leave without pay. 7.5.4 Use of An employee may use personal leave before going on leave without Personal and pay and continue to be in a leave accruing capacity, be eligible to take Sick Leave sick leave, be entitled to holiday pay, be eligible for merit increases Prior to Leave or market adjustment, and be eligible to receive the benefits offered Without Pay under the County's group insurance policies while exhausting personal leave. If an employee desires to go on leave without pay for reasons of personal disability, the employee may be permitted to use accumulated sick leave first, except when drawing Workers' Compensation payments. A physician will indicate in writing when the period of disability actually begins and ends. An employee in the process of using accumulated sick leave will continue to be in a leave earning capacity, be entitled to holiday pay, be eligible for merit increases or market adjustment, and be eligible to receive the benefits offered under the County's group insurance policies. 7.6 Workers' Under the N. C. Workers' Compensation Act (hereinafter referred to Compensation in this section as the Act), employees may be compensated for Leave absence from work due to injury or illness covered by the Act, subject to the following leave provisions: a. For the first seven (7) calendar days of absence from work due to the injury or illness, employees have two leave options: They may either use approved sick or personal leave or they make take leave without pay. b. Beginning on calendar day eight (8) following the injury or illness, employees who have not returned to work shall be placed in a Workers' Compensation Leave without Pay status until their return to work. c. Employees in a leave without pay status will retain all accumulated sick and personal leave while receiving Workers' Compensation benefits. d. Temporary employees will go directly to a leave without pay status and will receive all benefits for which they are eligible Established: May 1977 Article 7 — Leave Policies Page 10 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures under the Act. e. Upon reinstatement, an employee's salary will be computed on the basis of the last salary plus any salary increase to which the employee would have been entitled during the absence covered by Workers' Compensation benefits. f. When an employee with a Workers' Compensation claim who has returned to work is directed by County, as part of the treatment plan, to be absent from work for follow -up doctor's visits or medical treatment, the absences during his or her normal work hours will be compensated as hours worked. g. Any period of leave without pay for a Workers' Compensation disability that qualifies as a "serious health condition" under the Family and Medical Leave Act (FMLA), will run concurrently with FMLA leave. h. New Hanover County's personnel policies shall continue to apply to an employee on Workers' Compensation leave in the same manner as they would apply to an employee who continues to work, or is absent while on some other form of leave. Under the Act, employees are not compensated for the first seven (7) calendar days of the absence, unless the expected duration of the absence is twenty -one (21) or more calendar days. If the duration turns into twenty - one (21) or more calendar days, they receive retroactive Workers' Compensation benefits for the f rst seven (7) calendar days. 7.7 Maternity In accordance with the County's policy on equal employment Leave opportunity and applicable federal, state and local laws, female employees will not be penalized in employment because they require time away from work caused by or contributed to by pregnancy, miscarriage, abortion, childbirth, or recovery. Their absence for the period of disability is to be treated as an absence for any other temporary disability. If the employee desires leave before or after the period of disability, she may request approval of personal leave or leave without pay. 7.8 Military In accordance with federal and state laws, the County provides Leave— military leave to employees who are members of the uniformed Policy services for absences to perform military duty, whether voluntary or involuntary. Absences to perform any military duty (including active duty, active duty training, inactive duty training such as scheduled drills and summer camp, full -time National Guard federal duty, fitness- for -duty examination, and funeral honors duty) are covered by this policy, unless the employee reaches the five -year maximum of military leave as established by the Uniformed Services Employment and Reemployment Rights Act (USERRA). This policy provides Established: May 1977 Article 7 - Leave Policies Page 11 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures military leave to regular and temporary County employees unless their employment is for a brief, non - recurrent period and there is no reasonable expectation that such employment will continue indefinitely or for a significant period. 7.8.1 Military Employees should submit a request for military leave to the Leave— supervisor or department head as soon in advance of the military duty Procedures as possible. The request should be in writing and should be accompanied by a copy of the military orders. Employees must report back to work as soon after military duty as possible, consistent with federal and state laws. If the reason for the employee's delay is not related to military duties, the employee is subject to the personnel policies and practices normally applied to employees with unexcused absences. 7.8.2 Military Regular employees may choose whether to use military leave (leave Leave—Pay without pay), accrued personal leave (leave with pay), or some Differential combination thereof for these absences. For certain periods of Policy military duty, regular employees choosing to use military leave without pay may receive a pay differential to make up the difference between their regular County wage and military pay received during the period of military leave. The following guidelines outline the County's differential pay practice for regular employees using military leave: a. For absences due to training (active duty training, inactive duty training such as scheduled drills and summer camp), fitness -for- duty examination or funeral honors duty, the employee may claim up to ten (10) days of differential pay per calendar year, provided the days are recorded as military leave and the military basic pay is less than the employee's regular County pay. b. For periods of active duty, other than for purposes of training, fitness- for -duty examination or funeral honors duty, the employee may receive differential pay for a maximum period of six (6) consecutive months per calendar year, provided the days are recorded as military leave and the military basic pay is less than the employee's regular County pay. c. To claim differential pay, the employee must submit a copy of his/her military orders, pay vouchers, and other appropriate documentation evidencing performance and compensation pertinent to the military duty. Regular employees choosing to use personal leave (paid leave) rather than military leave for the period of military duty will not receive differential pay. Established: May 1977 Article 7 — Leave Policies Page 12 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures 7.8.3 Military During the period of military leave, regular employees may continue Leave— health and dental insurance coverage up to one year, provided they Personal and continue to pay their share of the premiums. As with any other unpaid Sick Leave leave, employees do not accrue personal leave or sick leave during Balance Intact the period of leave without pay. However, the balance of such Until Return accruals on the date of commencement of the military leave will remain intact for the employee's return to work. 7.8.4 Military Regular employees returning from military leave are entitled to return Leave— to the position they would have had, had they remained continuously Return to employed, with such seniority, status, and pay, as they would have Employment had and they shall be entitled to participate in insurance and other benefits offered by the County pursuant to established rules and practices pertinent to other types of leaves of absence. However, if employees are on leave 91 days or more or if they receive a disability in military service which renders them unable to perform the functions of the position they would have had, had they remained continuously employed, they may be offered a position of equivalent seniority, status and pay, provided they meet the qualifications for the equivalent position, in lieu of the position they would have had. If employees cannot become qualified for the position they would have had, they may be placed in their pre - service position so long as they are qualified for the job or could become qualified. If they cannot become qualified for the pre - service position, they may be placed in any other position of lesser status and pay for which they are qualified. An employee's entitlement to the provisions of this section terminates upon the occurrence of any of the following events: a. Such employee is separated from uniformed service with a dishonorable or bad conduct discharge; b. Such employee is separated from uniformed service under other than honorable conditions, as characterized pursuant to regulations prescribed by the Secretary concerned; c. The County's circumstances have so changed as to make such re- employment impossible or unreasonable; or d. Such employee gives clear written notice s /he has no intention of returning to work. 7.9 Civil Leave All county employees called for jury duty or as a witness in any civil or criminal legal proceeding will be entitled to leave with pay for such duty during the required absence. An employee may keep fees and travel allowances received for jury or witness duty in addition to his /her regular compensation. While on civil leave, benefits and leave will accrue as though on regular duty. This policy shall not Established: May 1977 Article 7 — Leave Policies Page 13 Last Revised: December 9, 2013 "f � , j New Hanover County Personnel Policies &Procedures t apply in private court actions unrelated to the County, involving the employee directly as a plaintiff or defendant. 7.9.1 Attending When a county employee attends court in connection with his /her Court in official duties, no leave is required. All time spent in court and in Connection travel to and from home, or place of work to court will be considered with Duties is working time. Employees must turn over to New Hanover County Not Civil any witness fees or travel allowances awarded by the court for court Leave appearance in connection with their official duties. The county compensates employees for travel, room, board, and special expenses incurred while serving as witnesses in connection with their duties. Travel out -of -town will be compensated in accordance with the Fair Labor Standards Act (FLSA). 7.10 Administrative There are times when the County Manager may deem it inadvisable Leave— for employees to report to work or for County offices to be open, Purpose and such as inclement weather, an emergency situation, or a loss of power Applicability or some other environmental concern. The purpose of administrative leave is to provide wage or personal leave replacement for employees unable to work because the County offices are closed. This leave applies to all eligible regular (non - temporary) employees. `Eligible" employees refer to regular (non- temporary) employees who would not normally be required to report to work when their offices are closed due to declared periods of administrative leave. The County Manager may authorize the use of administrative leave for other special purposes as deemed appropriate. The following policy relates to the use of it during emergency closings. 7.10.1 Administrative The County Manager may declare periods of administrative leave Leave — Policy during which eligible employees may receive administrative leave pay for any time they were unable to work during their regularly scheduled work hours due to the closing. Administrative leave may be designated for full days or partial days and for selected or all County offices, depending on the circumstances. Unless deemed ineligible for administrative leave pay, employees shall not be required to charge the use of personal leave or take leave - without -pay for lost work time. Administrative leave covers only the employee's regular hours of work on those days the employee is scheduled to work. It does not cover the periods of unscheduled or overtime work performed in relation to an emergency. Where work is performed by an employee who is eligible for administrative leave during declared administrative leave period(s), the employee shall receive wages and Established: May 1977 Article 7 — Leave Policies Page 14 Last Revised: December 9, 20 13 New Hanover Countv Personnel Policies & Procedures administrative leave pay. Every employee eligible for administrative leave who would otherwise be in an "at work" status when administrative leave is declared may receive the benefit of that leave. However, employees in an approved leave status (sick, personal, leave without pay) that is scheduled to last the duration of the administrative leave shall not be eligible for administrative leave. When the pre- approved leave is scheduled to end prior to the end of administrative leave, the employee shall be eligible for that leave on the date they are scheduled to return to work. Employees in an unapproved leave status immediately preceding, during or immediately following the declared administrative leave period shall not be eligible for administrative leave pay. Employees directed by official notice to evacuate their homes are entitled to administrative leave prior to the official start of the declared administrative leave period. Administrative leave for these employees will begin at the point the evacuation order is issued and upon notification to appropriate supervisory personnel. If the evacuation is completed before administrative leave begins, the employee should report back to work or request to use personal leave. Administrative leave for eligible employees required to work the first emergency shift may begin prior to the official start of administrative leave, at the discretion of the County Manger. This will allow those employees time to prepare for the emergency and rest prior to reporting for their shift. Employees returning home at the end of a shift to sleep before reporting for their next shift are not entitled to administrative leave between shifts. Administrative leave does not count as hours worked for overtime purposes. 7.11 Education Employees may be granted personal leave or leave - without -pay Leave during regular working hours or may be allowed to work a flexible work schedule to attend courses of study which will benefit the employee and the County, with prior approval of their department head. Employees may be granted an extended leave of absence without pay to further their education in a way that will benefit the employee and County. The educational leave of absence without pay will not exceed six (6) months. When in an educational leave of absence, employees may continue their group health and dental Established: May 1977 Article 7 — Leave Policies Page 15 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures insurance coverage so long as they make timely payments, but they will be responsible for the total monthly costs (both employer and employee shares). 7.12 Bereavement The County understands the deep impact that a death in the family (Funeral) can have upon an employee and the need for time to grieve, make Leave— arrangements for and attend funeral or memorial services. This policy Purpose and of providing paid leave for this purpose applies to regular (non - Applicability temporary) employees. 7.12.1 Bereavement Regular (non - temporary) employees may receive up to three (3) days (Funeral) of paid bereavement (funeral) leave upon the death of a member of Leave — Policy the employee's immediate family. "Immediate family" includes the employee's father, mother, wife, husband, son, daughter, brother, sister, grandfather, grandmother, great grandfather, great grandmother, mother -in -law, father -in -law, son -in -law, daughter -in- law, brother -in -law, sister -in -law, grandfather -in -law, grandmother - in -law, great grandfather -in -law, great grandmother -in -law, grandson, granddaughter, half - sister, half - brother, stepmother, stepfather, stepson, stepdaughter, stepsister, or stepbrother. The paid time -off will be prorated for regular (non- temporary) part- time employees. If an employee requests additional time off, the supervisor may approve it as personal leave or an authorized leave without pay. Temporary employees may request and be approved for authorized leave without pay for this purpose. If an employee is incapacitated due to bereavement and unable to work, he or she may request sick leave in conjunction with the bereavement leave. The County may require a doctor's certification. An employee should submit notification of the desire to take this leave to his /her supervisor prior to taking the leave. The employee's supervisor should confirm that the time is recorded accurately on the timesheets. The supervisor may require verification of the need for the leave. This leave is non - cumulative and an employee will not be paid for this leave upon termination. 7.13 Community The purpose of the Community Services Leave program is to Services encourage employees to become more involved in supporting student Leave— education and community service in New Hanover County or in the Purpose and employee's current county of residence by providing a few hours of Applicability paid leave to them so they may, on occasion, participate in these Established: May 1977 Article 7 - Leave Policies Page 16 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures activities during normal working hours. Only employees budgeted in regular full -time or part-time positions as of January 1 of each year are eligible to participate in this program. 7.13.1 Community Eligible full -time employees may be paid for up to eight (8) hours of Services Community Services Leave between January 1 and December 31 of Leave — Policy each calendar year. Employees budgeted on a part-time basis will have their leave prorated based on the number of hours for which the position has been budgeted. Leave must be used for participation in school activities with their children or in volunteering their services to their community during normal working hours. 7.13.2 Community All leave requests must be approved by the supervisor prior to the Services employee taking such leave. Examples of acceptable services under Leave— this policy would include, but, not be limited to: attending teacher - Procedures parent conferences; attending school assemblies; attending school special events; participating in an established program as either a tutor or mentor; volunteering for special projects in a United Way Agency or other community based program; and participating in other activities that serve, promote and enhance the community. In tracking the number of hours of leave an employee is paid each calendar year, the system will use the date of the pay check containing paid community services leave as the date of use. For example, if an employee performs two hours community service during the last week of the calendar year and is paid that leave in a paycheck in January of the new calendar year, the leave will count against the number of hours allowed in the new calendar year. No leave balance will be carried over to subsequent years. Community Services Leave is noncumulative and an employee will not be paid for any outstanding balance of this leave upon termination. 7.14 Family & The purpose of this policy is to ensure family and medical leave is Medical provided in compliance with the Family and Medical Leave Act Leave— (FMLA), which entitles eligible employees up to 12 weeks of unpaid Purpose and leave in a 12 -month period for certain family and health condition Applicability reasons, with preexisting health insurance coverage being maintained during the leave and reinstatement to the same or an equivalent position when the leave is concluded. This policy applies to "eligible employees" as defined by the FMLA: An employee who has been employed with the County for at least 12 months (not necessarily consecutive) and who has worked a Established: May 1977 Article 7 — Leave Policies Page 17 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures minimum of 1,250 hours during the 12 -month period immediately preceding the start of the leave. 7.14.1 Family & Employees are entitled to take FMLA leave for the following reasons: Medical Leave a. To care for the employee's child after birth or placement for (FMLA) — adoption or foster care, within 12 months of the birth or Qualifying placement; Reasons for b. To care for the employee's spouse, child or parent who has a Use serious health condition; c. To take medical leave when the employee is unable to work because of a serious health condition; d. Due to "any qualifying exigency" arising out of the fact that the employee's spouse, parent or child is on active military duty or has been notified of an impending call to active duty status in support of a contingency operation. e. To care for the employee's spouse, parent or child who is a covered service member and is recovering from a serious illness or injury sustained in the line of duty (Up to 26 weeks in a single 12 -month period is allowed for this reason). 7.14.2 FMLA— Under the FMLA, eligible employees are entitled to up to 12 Entitlement workweeks of unpaid leave. This policy gives eligible employees the and Options option of using paid personal or sick leave, as appropriate, as well as unpaid leave, against the FMLA leave entitlement. Any use of leave as FMLA- designated leave, paid or unpaid, within the applicable 12- month period shall be deducted from the employee's FMLA leave entitlement. The method used in determining the 12 -month period in which the employee is entitled to this leave is the "rolling year" measured backward from the date an employee uses any FMLA leave. Under this method, each time an employee takes FMLA leave, the remaining leave entitlement would be any balance of the 12 weeks that has not been used during the immediately preceding 12 months. Sick leave taken on an FMLA basis must be for the employee's own disability due to a serious health condition or to care for the employee's spouse, child or parent who has a serious health condition. Personal leave or unpaid leave may be used for any of the "qualifying reasons" listed above. Any Workers' Compensation - related leave designated as FMLA leave within the applicable 12 -month period shall be deducted from the FMLA leave entitlement. Established: May 1977 Article 7 — Leave Policies Page 18 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures A husband and wife who are both County employees and eligible for FMLA leave are limited to a combined total of 12 workweeks of FMLA leave during the applicable 12 -month period for the birth or placement of a child for adoption or foster care, the care of the child after birth or placement, or for the care of a parent with a serious health condition. Any period of disability before or after the birth of a child would not be subject to the combined limit. FMLA leave does not have to be taken as a continuous 12 -week leave. An employee may request intermittent time off or a reduced work schedule in cases of a serious health condition of the employee or immediate family member, when medically necessary. Leave for the birth, adoption or foster care of a child does not qualify for an intermittent or reduced schedule leave unless the supervisor and employee agree otherwise. Intermittent leave is taken in separate blocks of time because of a single illness or injury and may include leave for periods from an hour or more to several weeks. Examples of intermittent leave include leave taken on an occasional basis for medical appointments or leave taken several days at a time spread over a period of months, such as for chemotherapy. A reduced work schedule leave is a leave schedule that reduces an employee's usual number of hours per work week or work day, generally from full -time to part-time. In those situations where intermittent leave or a reduced work schedule leave is approved, the hours missed from the employee's usual workweek will be charged against the FMLA 12 -week entitlement on a pro rata basis. Intermittent leave example: If an employee who normally works five days a week takes off one day, the employee would have used 115 of a week of FMLA leave. Reduced work schedule leave examples: An employee who works half -days on a reduced schedule will have used 1/2 of a FMLA leave week; an employee who normally works 30 hours /week, but works a reduced schedule of 20 hours /week will have used 1/3 of a FMLA week. After consultation with the Human Resources Director or designee, a department head may temporarily reassign an employee on an intermittent or reduced work schedule leave to an alternative position which better accommodates the recurring periods of leave. The County may discipline or dismiss an employee on an intermittent or reduced work schedule leave for poor performance or for excessive absenteeism unrelated to the basis for the FMLA leave. Established: May 1977 Article 7 - Leave Policies Page 19 Last Revised: December 9, 2013 New Hanover County Personnel Policies & Procedures A reduced work schedule which does not make use of any paid leave to make up the difference between the regular schedule and the temporary reduced work schedule may result in a pro rata reduction in the employee's paid leave accrual and benefits. Exempt employees who use unpaid FMLA leave on an intermittent or reduced work schedule basis will have their salary reduced according to the hours of leave without pay used, without compromising their exempt status under the Fair Labor Standards Act. 7.14.3 FMLA— Employees may retain coverage under the County's group health and Continuation dental insurance plans for the duration of FMLA leave. The County of Benefits will continue to pay the employer portion of these insurance premiums. Employees using paid FMLA leave will continue to have their portion of the insurance premiums payroll- deducted. Employees using unpaid FMLA leave are responsible for payment of the employee portion of the insurance premiums under the same conditions which apply to employees in other types of leave without pay. Disability insurance premiums under the County's group long -term disability plan shall be maintained by the County for employees on unpaid FMLA leave under the same conditions as exist for employees on other unpaid leave. Continuation of retirement contributions is not mandated by the FMLA. All terms and conditions relevant to participation in the retirement system shall be in accordance with the rules established by the N. C. Local Governmental Employees' Retirement System or the N. C. Law Enforcement Officers' Retirement Fund. Continuation of employee financed elective insurance benefits shall be pursuant to agreements between the employee and the respective benefit provider. Personal and sick leave accruals and retirement service credit will continue during any period of paid leave. However, no leave or retirement service credit will accrue during any period of leave without pay. 7.14.4 FMLA —Job Employees returning to work at the conclusion of FMLA leave will Protection be restored to their former position, or one with similar pay, benefits and terms and conditions of employment they enjoyed prior to the FMLA leave. Established: May 1977 Article 7 — Leave Policies Page 20 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures If there are reductions in force while the employee is on FMLA leave, and the employee would have lost his/her position if not on leave, except as provided under the reduction in force policy on reinstatement, there is no obligation to restore the employee to his /her former or equivalent position. 7.14.5 FMLA— Regardless of the reason for the FMLA leave or whether leave is paid Employee or unpaid, the employee is responsible for properly requesting and Responsibility using FMLA leave as follows: a. Inform supervisor as soon as practicable of intent to use FMLA leave. b. Discuss plans with supervisor to assure department operations are not unduly disrupted, if possible. c. Provide information about the reasons for paid leave (including personal leave) which is sufficient for a determination of whether the paid leave would qualify as a deduction against the 12 -week entitlement under the FMLA. d. Submit a completed New Hanover County Leave Request form to supervisor as soon as practicable before taking the leave, considering the facts of the case. e. Provide the appropriate medical certification (or legal certification of adoption or foster child placement) as soon as practicable before taking the leave, considering the facts of the case, but no longer than 15 days after receipt of FMLA leave information packet. f. Continue to timely pay premiums on health and dental insurance and optional benefits programs, if continued coverage during the leave is desired. g. Provide periodic reports to supervisor, as instructed, regarding intent to return to work. h. Provide reasonable notice of a need to extend FMLA leave beyond the planned conclusion of such leave. i. Provide a fitness for duty certification prior to return to work, including limitations, if any, as required. Leave Request Notice: It is expected that requests for leave are made well in advance of the leave; however, it is understood there will be some cases in which the request cannot be made in advance. Whether proper notice has been given will be decided on a case -by- case basis, following notice requirements prescribed in the FMLA. If the employee fails to give proper notice and has no reasonable excuse, the County may delay the leave. If the employee fails to provide notice that the leave was for FMLA reasons and to present medical certification to that effect within the prescribed time period, the employee may not be entitled to the protections of the FMLA and Established: May 1977 Article 7 - Leave Policies Page 21 Last Revised: December 9, 2013 a New Hanover County Personnel Policies & Procedures jj may be subject to disciplinary actions. 7.14.6 FMLA— It is the County's responsibility to designate leave as FMLA leave. County This obligation supersedes an employee's desire not to use his or her Responsibility FMLA entitlement. The key to designating FMLA leave is the qualifying reason(s), not the employee's decision or reluctance to use FMLA leave. The designation must be based on information obtained from the employee or an employee's representative. FMLA leave designation is a responsibility shared between the employee's department and the Human Resources Department, as follows: The supervisor /department director has responsibility for the following: a. Receive notice of employee's intent to use FMLA leave, or; b. Absent notice of intent, when an employee is on paid leave, after a period of ten workdays, require the employee to provide sufficient information to establish whether the leave is for a c. FMLA - qualifying reason (unless the absence is known to be for a non -FMLA qualifying reason, e.g., vacation). d. Consult immediately with the Human Resources Department about the application of the FMLA to the circumstances presented. e. Upon receipt of employee's notice, give the employee the appropriate leave request forms and notice documents, with instruction to timely return completed forms. f. Clearly communicate to the employee what the department's expectations for the employee's continuing contact or notice regarding return to work. g. Keep the Human Resources Department informed of any developments. h. Design intermittent or reduced work schedules if requested by the employee and if feasible. i. Work with the employee upon reinstatement to facilitate a smooth transition back into the work environment. The Human Resources Department has responsibility for the following: a. Receive notice of intent or leave request, medical certification and supporting documentation. b. Absent notice of intent, review time and attendance reports to identify potential FMLA situations and make contact with department representative for follow -up. c. Designate leave as FMLA leave once it is confirmed that the leave is being taken for qualifying FMLA reason and give written notice of designation to employee in accordance with the FMLA Established: May 1977 Article 7 — Leave Policies Page 22 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures deadlines for such notice. d. Notify, or ensure supervisor /department director notifies, employee of specific rights, including those relating to the continuation of benefits and reinstatement, as well as employee obligations and the consequences of a failure to meet these obligations. e. Advise supervisor /department director on the application of the FMLA regulations to the employee's situation. f. Maintain records of FMLA usage and remaining entitlement. g. Assist supervisor /department director on arrangements for intermittent or reduced schedule, when required. h. Maintain in various locations throughout the County organization posting about the FMLA. i. Maintain all records related to the employee's leave under FMLA (keeping all medical documentation separate from the employee's personnel file). j. Notify, or ensure insurance bill sent by Finance notifies, the employee facing cancellation of insurance coverage in writing at least fifteen (15) days before coverage is to cease. 7.14.7 FMLA— Where leave must begin prior to confirmation of an FMLA - Provisional qualifying event, the leave will be provisionally designated and so Designation communicated to the employee in writing. Upon receipt of the requested information or medical certification which confirms that the leave either is or is not for an FMLA reason, the provisional designation will either be withdrawn or made final by providing written notice to the employee. 7.14.8 FMLA— FMLA leave can be designated retroactively in only two (2) Retroactive instances: if the employee was absent for an FMLA reason and the Leave supervisor did not learn of it until after the employee's return to Designation work, provided the employee so notifies the supervisor within two (2) working days of the return to work, or if the supervisor has been provided information concerning the reason for the leave, but has been unable to confirm FMLA entitlement, provided a provisional designation of FMLA qualification has been communicated to the employee. 7.14.9 FMLA— For leave related to serious health conditions or child birth, the Required employee is required to provide medical certification(s) from the Medical employee's or family member's qualified health care provider. Certification "Qualified health care provider" may he any licensed physician, dentist, podiatrist, clinical psychologist or optometrist authorized to Established: May 1977 Article 7 — Leave Policies Page 23 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures practice in North Carolina. In some cases, other health care providers may be recognized for the purpose of awarding leave under the FMLA. 7.14. FMLA— The County may require a second medical opinion at the County's 10 Second and expense. In the case of conflicting opinions, the opinion of a third Third Medical health care provider, agreed upon by both employee and the Human Opinions Resources Director or his designee and paid by the County, shall be Certification final. 7.14. FMLA— For some job classifications, the County may require the employee 11 Fitness for obtain a fitness- for -duty certification from the health care provider, at Duty/Return to the employee's expense. If an employee fails to provide a requested Work such certification, reinstatement will be delayed until the employee Certification complies. If the certification is not submitted within fifteen (15) calendar days of the request where practicable, reinstatement may be denied. The County reserves the right to have the employee examined by another health care provider, at the County's expense. 7.14. FMLA— The employee must make reasonable efforts to schedule any medical 12 Certification of treatments so as not to unduly disrupt the operations of the Treatment employee's department or work unit. During the course of the Scheduling treatment and as the Human Resources Director or designee deems appropriate, the employee may be required to provide certification from the appropriate health care provider of the unavailability of treatment during non -work time, or at times that are less disruptive to the operations of the employee's unit. 7.14. FMLA— The County may require an employee to certify the family 13 Family relationship if the need for leave is pursuant to the adoption, foster Relationship care placement, or birth of a child or to care for the employee's Certification parent. 7.14. FMLA— The Human Resources Director or designee shall review, investigate 14 Abuse and resolve suspected cases of bad faith, fraud or abuse of the FMLA leave program. Abuses of the FMLA leave program may result in, but are not limited to, revocation of the leave, refusal to restore the employee to his /her job; recovery of County costs for paid leave and insurance benefits, and disciplinary action up to and including dismissal. Outside employment while on FMLA leave will be treated the same as when an employee is discovered to have outside employment Established: May 1977 Article 7 — Leave Policies Page 24 Last Revised: December 9, 2013 �1 New Hanover County Personnel Policies & Procedures If applicable, any benefit entitlements based upon length of service shall be calculated as of the employee's last paid day. County costs of any payments made to maintain the employee's health, dental or long -term disability benefit coverage when on unpaid FMLA leave shall be recovered if an employee fails to return to work at the end of his /her approved FMLA leave, or at the end of approved medical leave without pay under the County's leave without pay policy, whichever is later, unless the reason the employee does not return is due to the serious health condition of the employee or a family member or other circumstances beyond the employee's control. The Human Resources Director or designee may request certification of the reasons for the employee's failure to return to work. 7.15 Smallpox The following provisions apply to employees who suffer adverse Vaccination medical reactions due to having had a work - related smallpox Leave vaccination or having been exposed to an employee who has had a work - related smallpox vaccination, as covered by the Workers' Compensation Act. The County treats these employee injuries as any other workplace injury covered by the North Carolina Workers' Compensation Act with the following two exceptions: a. If the employee's absence is less than seven (7) workdays duration (the Worker's Compensation Act waiting period), the County will pay the employee for the absence without deducting from the employee's personal or sick leave accounts. b. For any period of Workers' Compensation leave, the County will pay a differential to make up the difference between the Workers' Compensation payment and the employee's regular pay. After the first twenty -four (24) hours of absence, the County may require the employee to submit certification from a health care provider justifying the need for additional leave. Established: May 1977 Article 7 - Leave Policies Page 25 Last Revised: December 9, 2013 while on any other paid or unpaid leave. 7.14. FMLA— Employees may extend the date of return from FMLA leave to the 15 Extension of extent they have FMLA leave entitlement available. A request for an Leave extension must be accompanied by new appropriate medical or legal certification. 7.14. FMLA— An employee who will not be returning to work at the conclusion of 16 Failure to FMLA leave must notify the supervisor in writing as soon as Return to practicable. In the absence of written notification, failure to return Work from leave shall be interpreted as a resignation. If applicable, any benefit entitlements based upon length of service shall be calculated as of the employee's last paid day. County costs of any payments made to maintain the employee's health, dental or long -term disability benefit coverage when on unpaid FMLA leave shall be recovered if an employee fails to return to work at the end of his /her approved FMLA leave, or at the end of approved medical leave without pay under the County's leave without pay policy, whichever is later, unless the reason the employee does not return is due to the serious health condition of the employee or a family member or other circumstances beyond the employee's control. The Human Resources Director or designee may request certification of the reasons for the employee's failure to return to work. 7.15 Smallpox The following provisions apply to employees who suffer adverse Vaccination medical reactions due to having had a work - related smallpox Leave vaccination or having been exposed to an employee who has had a work - related smallpox vaccination, as covered by the Workers' Compensation Act. The County treats these employee injuries as any other workplace injury covered by the North Carolina Workers' Compensation Act with the following two exceptions: a. If the employee's absence is less than seven (7) workdays duration (the Worker's Compensation Act waiting period), the County will pay the employee for the absence without deducting from the employee's personal or sick leave accounts. b. For any period of Workers' Compensation leave, the County will pay a differential to make up the difference between the Workers' Compensation payment and the employee's regular pay. After the first twenty -four (24) hours of absence, the County may require the employee to submit certification from a health care provider justifying the need for additional leave. Established: May 1977 Article 7 - Leave Policies Page 25 Last Revised: December 9, 2013 New Hanover Countv Personnel Policies & Procedures Workers' Compensation Act, G. S. § 97 -53 (29): "Infection with smallpox, infection with vaccinia, or any adverse medical reaction when the infection or adverse reaction is dare to the employee receiving in employment vaccination against smallpox incident to the Administration of Smallpox Countermeasures by Health Professionals, section 304 of the Homeland Security Act (to be codified at 42 U. S. C. § 233), or when the infection or adverse medical reaction is dale to the employee being exposed to another employee vaccinated as described in this subdivision. " 7.16 On -site The County provides an on -site wellness clinic to eligible regular Wellness Clinic employees. To encourage use of the facility (which positively Leave impacts both employee health and medical insurance costs), employees are provided with a special leave for visits to the clinic. 7.17 Blood The County recognizes the need for an adequate blood supply, and to Donation encourage participation in the County blood drives for the American Leave Red Cross, the County provides paid leave for successful blood donation. For each successful donation, an employee is credited with four (4) hours of paid leave. Employees may not accrue more than 16 hours in a year. There is no maximum accumulation, but this leave will not be paid out at separation. 7.18 Other Leave As deemed appropriate by the County Manager, he or she may approve the use of special administrative leave in recognition of special achievements or for other uses. 7.19 County For reasons of curtailment of work or lack of funds, the County Manager's Manager, in consultation with the Board of County Commissioners, Authority to may institute policy or rule changes to any paid leave policies, Implement including but not limited to, the provision, accrual or use of personal Leave Policy leave, community services leave, civil leave, bereavement leave, or Changes administrative leave or paid holidays. Such changes may be for as long as the County Manager deems necessary. Established: May 1977 Article 7 - Leave Policies Page 26 Last Revised: December 9, 2013 F mREGIONAL FILM COMMISSION, INC. 1223 NORTH 23rd STREET • WILMINGTON, NC 28405 w-ww,wiIrninqfonJ1Inn,com • commish&w3mington•film.com Attachment "D" Member OF ASSOCIATION OF FILM COMMISSIONERS alfINTERNATIONAL BOARD OF DIRECTORS Honorable Beth Dawson, Chairman Honorable Bill Saffo, Vice-Chairman Carey Jones James L.F. Smith William Vassar AMENDED AND RESTATED BYLAWS WILMINGTON REGIONAL FILM COMMISSION, INC. ARTICLE I Creation and Purpose Section 1. Creation: There is created the Wilmington Regional Film Commission, Inc. (hereinafter referred to as the "Corporation" or the "Commission"). Section 2. Southeast Region: The Southeast Region is presently composed of eleven (11) counties in southeast North Carolina: Bladen, Brunswick, Columbus, Cumberland, Hoke, New Hanover, Pender, Richmond, Robeson, Sampson and Scotland. Section 3. Purpose: This nonprofit corporation is organized and shall be operated exclusively for the improvement of business conditions for the common interest of the film and video industry in the Southeast Region of North Carolina, particularly the Wilmington area, the purpose of which is to promote such common interest or educational purposes and not to engage in a regular business of a kind ordinarily carried on for profit and is intended to be exempt from federal income taxation under Section 501(c)(6) of the Internal Revenue Code on 1986 as amended. Section 4. Definition: The Wilmington Regional Film Commission, Inc. is a full-time nonprofit office. The purpose of the Corporation is to act as a liaison between the film industry, the local governments and the communities in order to attract and facilitate on-location film and video production in Wilmington and Southeastern North Carolina by educating, informing, setting standards of professionalism, and serving and a clearinghouse for location production information. Section 5. Mission: To increase and maintain film and video production taking place in the Southeast Region and to proportionally increase the economic impact of that industry on the region. To provide coordination and leadership while serving as liaison between area government agencies, services, businesses and the film production industry. Section 6. Goals: 1. To generate more interest in the Southeast Region as a location for the production of feature films, movies of the week, educational and industrial films, music videos, documentaries, television specials, and commercials by film and video artists. To serve as a community liaison and production clearinghouse for all area film-related activity. 2. To increase usage of area services and businesses by production companies from outside of the Southeast Region. I To generate jobs for area film crews, talent, and businesses from film and video projects in the Southeast Region. 4. To increase spending in the Southeast Region by film and video production companies while filming. 5. To educate citizens of the Southeast Region about the importance of the film industry to the Region's economy. 6. To assist film and video production companies with production related matters and act as liaison between filmmakers and appropriate jurisdictions during on-location filming in the area. 7. To assist communities in the on-going development of regulations and guidelines related to production activities. 8. To work in cooperation with and serve as a regional arm of the North Carolina Film Office. 9. To do anything else reasonably required for the advancement of the film and video industry in the Southeast Region. General and Economic Powers and Prohibited Activities Section 1. General and Economic Powers: The business and affairs of the Corporation shall be managed by the Board of Directors or by such committees as the Board of Directors may establish pursuant to these Bylaws. A. The General Powers of the Corporation include the following: 1. All of the General Powers as set forth in Section 55A-3-02 of the North Carolina General Statutes with the exceptions set forth in subsections (14) and (15) relating to members; 2. All of the Emergency Powers as set forth in Section 55A -3- 03 of the North Carolina General Statutes; N 3. To indemnify directors, officers, employees and agents as set forth in Sections 55A-8-50 through 55A-8-58 of the North Carolina General Statutes; 4. The directors, officers, employees and agents shall be immune from civil liability for monetary damages as set forth in section 55A-8-60 of the North Carolina General Statutes. Section 2. Prohibited Activities: The prohibited activities of the Corporation are as follows: 1. No part of the net earnings of the Corporation shall inure to the benefit of, or be distributable to, its members, directors, officers, or other private persons, except that the Corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of purposes set forth within the meaning of the Internal Revenue Code and the Articles of Incorporation. 2. Notwithstanding any other provision of these articles, the Corporation shall not carry on any other activities not permitted to be carried on by a corporation exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 3. No payments made by contributors to the Corporation are tax deductible as contributions under Section 170(c)(2) of the Internal Revenue Code as amended. ARTICLE III Board of Directors Section 1. Directors, Number, Term and Qualification: The number of directors constituting the Board of Directors of the Corporation shall be five (5) voting members. A. Voting Members: The five (5) directors shall all be of equal voting power and shall elect the Chairperson, Vice-Chairperson and Secretary- Treasurer. B. Terms and Appointments: The Board of Directors as of the date of approval of these Amended and Restated Bylaws and the expiration of their terms is as follows: NAME OF DIRECTOR APPOINTED BY EXPIRATION OF TERM Ted Davis County January 1, 2013 Carey Jones City January 1, 2012 Bill Saffo city January 1, 2013 Jimmy Smith Commission January 1, 2012 Bill Vassar County January 1, 2012 The New Hanover County Commissioners shall appoint two (2) directors. The Wilmington City Council shall appoint two (2) directors. The four (4) directors so appointed shall thereafter appoint one (1) director. In the event that a director ceases to be a director during his or her term, the balance of the term of the said director shall be filled by the appointing authority and such person shall serve as director for the remainder of the term. C. Terms: All directors shall serve for a period of three (3) years or until new directors are appointed in accordance with paragraph B above. If any director ceases to complete the full extent of the term, the balance of the term of office shall be filled in accordance with paragraph B above. No director shall serve more than two (2) consecutive terms. Bill Saffo, Jimmy Smith and Bill Vassar are considered to be serving in their first term and therefore shall be eligible to serve one additional three-year term at the expiration of their current terms. Ted Davis and Carey Jones are filling the unexpired terms of their predecessors. At the end of their current terms, Ted Davis and Carey Jones shall be eligible for reappointment for two (2) additional three-year terms. D. Voting: A majority of the directors shall constitute a quorum for the transition of business. Each director shall have one vote. The Board of Directors may transact business by majority vote of the voting members present and voting at a meeting at which a quorum is present. E. Compensation: The members of the Board of Directors shall receive compensation of fifty dollars ($50.00) and reimbursement for actual expenses incurred for attendance at Board of Directors meetings. The members shall also receive reimbursement for actual expenses incurred for attendance at other corporate functions. These expenses include documented mileage for travel to such meetings and functions at the IRS rate. In addition, the Chairperson of the Board of Directors shall be compensated two hundred dollars ($200-00) monthly. 51 F. Vacancies: Appointments to fill vacancies shall be made for the remainder of the unexpired term as set forth in paragraph B above. All members shall serve until their successors are appointed and qualified, unless removed from office. G. Dual Office Holding: Service on the Board of Directors may be in addition to any other office that person is entitled to hold. H. Removal Of Directors: Directors may be removed for cause by the appointing authority. For purposes of this subparagraph, "for cause" shall mean conviction of a felony, failure to attend three (3) consecutive meetings without being excused, and/or commission of acts of moral turpitude and misconduct in office that is prejudicial to the administration of the Commission. ARTICLE IV Board of Directors Meetings Section 1. Regular Meetings: The Board of Directors shall have regular quarterly meetings with the first meeting of each calendar year to be held in the month of January. In addition, the Board of Directors may provide, by majority vote, the time and place, either within or without the State of North Carolina, for the holding of additional regular meetings. Section 2. Special Meetings: Special meeting of the Board of Directors may be called by or at the request of the Chairperson, or by a majority of the voting directors. Such meetings may be held either within or without the State of North Carolina. Section 3. Notice of Meetings: Regular meetings of the Board of Directors may be held without notice. For special meetings of the Board of Directors, the person or persons calling or requesting such meetings shall, not less than five (5) days before the meeting, give notice thereof by any usual means of communication. Such Notice shall specify the purpose for which the special meeting is called. Notice of an adjourned meeting need not be given if the time and place are fixed at the adjourning meeting and if the period of adjournment does not exceed ten (10) days in any one time. It is anticipated that the committees will set and conduct regular scheduled committee meetings. Scheduled regular meetings of the committees may be held without additional notice. Section 4. Waiver of Notice: Any director may waive notice of any meeting. The attendance by a director at a meeting shall constitute a waiver of notice of such meeting, except where a director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or convened. Section 5. Quorum: A majority of the members of the Board of Directors shall constitute a quorum for the transaction of business at any meeting of the Board of Directors. Section 6. Manner of Acting: Except as otherwise provided in these Bylaws, the act of a majority of the directors present at a meeting at which a quorum is present shall be the act of the Board of Directors. Section 7. Informal Action by Directors: Action taken by a majority of the Board of Directors or members of a committee without a meeting is nevertheless Corporation or committee action if written consent to the action in question is signed by all of the directors or members of the committee, as the case may be, and filed with the minutes of the proceedings of the Board of Directors or committee, whether done before or after the action so taken. Section 8. Committees: There shall be such committees of the Board of Directors with such powers and members as the Board of Directors determines. ARTICLE V Officers Section 1. Officers: The officers of the Corporation consist of a Chairperson, a Vice-Chairperson, and Secretary-Treasurer who shall be elected every year at the regularly scheduled meeting in January (the "January meeting"). Section 2. Election and Term: The officers of the Corporation shall be elected by the Board of Directors, and shall be elected for one (1) year terms. The Board of Directors shall endeavor to elect a Vice-Chairperson, who after serving one year will become the Chairperson. The terms of the officers shall expire at the January meeting. Such elections may be held at the January meeting or may be delayed until the second regularly scheduled meeting of the year. Each officer shall hold office until his or her death, resignation, retirement, removal, disqualification, or his or her successor is elected and qualified. In electing a Chairperson and Vice-Chairperson, the Board of Directors shall endeavor to elect persons representing different appointing authorities and whose terms as members of the Board of Directors expire at different times in order to prevent a situation where the terms of the Chairperson and Vice- Chairperson expire at the same time and neither officer is available to lead the Corporation. re Section 3. Removal: Any officer or agent elected or appointed by the Board of Directors may be removed whenever the Board of Directors determines the best interest of the Corporation would be served thereby. Section 4. Duties of Chairperson: The Chairperson shall be the Chief Executive Officer of the Corporation and, subject to the control of the Board of Directors, shall supervise and control the business and affairs of the Corporation, The Chairperson shall sign, with any other proper officer, any deeds, leases, mortgages, bonds, contracts or other instruments which may be lawfully executed on behalf of the Corporation, except unless the signing and execution thereof shall be delegated by the Board of Directors to some other officer or agent, and, in general the Chairperson shall perform all other duties as may be assigned by the Board of Directors from time to time. Section 5. Duties of Vice-Chairperson: The Vice-Chairperson shall have such duties and responsibilities as may be delegated to him or her from time to time by the Board of Directors. The Vice-Chairperson shall serve as Chairperson of the Corporation in the absence of the Chairperson, or in the event of his or her death, inability or refusal to act. Section 6. Duties of Secretary-Treasurer: The Secretary-Treasurer shall keep accurate records of the acts and proceedings of all meetings of the Board of Directors. The Secretary-Treasurer shall give all notices required by law and these Bylaws. The Secretary-Treasurer shall have general charge of the books, records, and of the seal of the Corporation, and he or she shall affix the seal to any instruments as may require his or her signature, and, in general, shall perform all duties incident to the office of Secretary-Treasurer and such other duties as may be assigned to him or her from time to time by the Chairperson or by the Board of Directors. Section 7. Bonds: The Board of Directors may by resolution require any officer, agent or employee of the Corporation: (A) to obtain bond insurance in such amount and from such insurance company as the Board of Directors may determine to be appropriate, and (B) to comply with such other terms and conditions as may be required by the Board of Directors. ARTICLE V1 Contracts, Checks and Deposits Section 1. Contracts: Consistent with the purposes of the Corporation as contained in the Articles of Incorporation, or these Bylaws, the Board of Directors may authorize any officer or officers, agent or agents, to enter into any contract or lease, or execute and deliver any instrument on behalf of the Corporation, and such authority may be general or confined to specific instances. The Board of Directors may enter into employment contracts on such terms and conditions as it deems necessary or desirable. Section 2. Checks and Drafts: All checks, drafts, or other orders for the payment of money issued in the name of the Corporation in excess of five thousand dollars ($5,000,00) shall be signed by two (2) officers of the Corporation. All checks, drafts, or other orders for payment of money issued in the name of the Corporation not to exceed five thousand dollars ($5,000.00) shall be signed by the Chairperson. All checks, drafts, or other orders for payment of money issued in the name of the Corporation regarding compensation for the Corporation's employees' travel, subsistence, and other expenses shall be reviewed, approved, and signed by the Chairperson and Vice-Chairperson or the Chairpersons' assigned Board of Director member. Section 3. Deposits: All funds of the Corporation not otherwise invested shall be deposited in either a trust account or a Corporation general funds account. ARTICLE VII General Provisions Section 1. Seal: The seal of the Corporation in the form approved by the Board of Directors shall be adopted by said Board of Directors for and in behalf of the Corporation as the Seal of the Corporation. Section 2. Waiver of Notice: In addition to the provisions of Section 4 of Article IV hereof, whenever any notice is required to be given to any Board of Directors' member or under the provisions of the Articles of Incorporation or Bylaws of the Corporation, a waiver thereof in writing signed by the person or persons entitled to such notice, whether before or after the time stated therein, shall be equivalent to the giving of such notice. Section 3. Amendments: Except as otherwise provided for herein or by law, these Bylaws may be amended or repealed and new Bylaws may be adopted by the affirmative vote of a majority of the voting members of the Board of Directors then holding office at any regular or special meeting of the Board of Directors. No alteration, amendment or rescission of a Bylaw shall be voted upon unless notice thereof specifying the alteration, amendment or rescission proposed shall have been given no less than ten (10) days prior to the meeting and the original of such Notice shall be filed with the minutes of such meeting. Section 4. Accounting Year: The accounting year shall be the fiscal year of the Corporation being July 1 through June 30 of each and every successive year. M Section 5. Annual Audit: Promptly following the close of each fiscal year, the Corporation shall have its financial records audited by a certified public accounting firm chosen annually by the Corporation and shall obtain an opinion from that firm on its financial statements. The annual audit shall be conducted to meet the requirements of the North Carolina State Budget office if such requirements apply to this corporation. Section 6. Funds: The United States of America, State of North Carolina, the Wilmington Film Commission and any unit of local government as well as any private individual, association, partnership or corporation, may appropriate or otherwise provide funds to support the establishment and operation of the Corporation. Section 7. Termination: Upon the dissolution of the Corporation, the Board of Directors shall, after paying or making provision for the payment of all of the liabilities and obligations of the Corporation, dispose of all of the assets of the Corporation exclusively for the purposes of the Corporation in such manner, or to such organization or organizations organized and operated exclusively for one or more exempt purposes within the meaning of Section 501(c)(6) of the Internal Revenue Code as the Board of Directors shall determine, or to federal, state, or local governments to be used exclusively for such purposes or to such organizations, such as the Court shall determine, which are organized and operated exclusively for such purposes, and Iilo) such governments for such purposes. Adopted at a duly noticed. meeting on the IS day of N M 2012. WILMINGTON REGIONAL FILM COMMISSION, INC. By Chairperson W�