1. Out of curiosity, how do manage the repayment process for folks who are terminated? That has always been problematic in my experience. What incentive or enforcement mechanism do you have with a terminated employee?
2. As far as the amount, you should consider tax implications as well as budgetary restraints.  Up to $5,250 is tax exempt.
3. Do you also consider student loan repayments as part of this plan?

13.020 Tuition Aid Program

1. Purpose.  It is the purpose of this policy to provide educational assistance in the form of tuition aid to eligible employees for course work taken at an accredited or approved institution, when funds are available, in order to enhance the abilities of the City work force. It is the intent of this program to benefit the individual and to benefit the City through the utilization of the employee's newly acquired skills and knowledge. This policy is not intended to train employees for opportunities with other employers, or to provide reimbursement for seminars and professional training.
2. Funds. The City shall allocate in its annual budget funds deemed appropriate for the Tuition Aid Program. All tuition aid shall be contingent upon sufficient funds allocated by the City.
3. Eligibility. In order to be eligible for tuition aid, the employee must be a full-time employee of the City in good standing and must have completed the employee's introductory period of employment with the City.
4. Standards.
   1. Job Related. All classes, courses, or degrees must be pre-approved by the City and must be reasonable related to the employee’s present job or determined by the City to be related to the employee’s probable future work with the City. In determining whether the course work is job related, the City shall consider the knowledge,skills and abilities required by the employee‘s current job description.
   2. Accredited Institution. Course work must be offered at a college, university, or educational institution accredited by the State of Utah or other institution approved by the City Manager.
   3. Credit. Course work must be taken for credit and completed. No reimbursement shall be made for audits, incomplete, or withdrawals.
   4. Time. Course work must be taken on the employee's own unpaid time. Exceptions may be approved by the City Manager based upon a written statement of the department head that unusual circumstances exist.
   5. Job Performance. Employee's outside educational activities should not interfere with the employee's work and employee's job performance must remain satisfactory. Unsatisfactory job performance during enrollment may result in denial or forfeiture of education assistance in addition to disciplinary action.
   6. Repayment. Employee must sign a Repayment Agreement agreeing to repay the City in full for any tuition aid in the event the employee voluntarily leaves employment with the City or is terminated for reasons other than reduction in force or job elimination in accordance with the limitations set forth in Subsection (f). The employee shall also agree that the total refund required to be made to the City hereunder maybe deducted from the employee's final paycheck from the City.
5. Procedure.
   1. Application. Any eligible employee desiring to obtain Tuition Aid shall file a Tuition Aid Application with the employee's department head. The Application shall be filed prior to the commencement of the course.
   2. Review. The employee's department head shall review the Tuition Aid Application based upon the standards set forth in this policy including review of the employee's eligibility for assistance.  The department head shall thereafter recommend approval or denial of the Tuition Aid Application to the City Manager.  The City Manager shall review the Tuition Aid Application based upon the standards set forth herein, verify available funds for the request and approve or deny the Tuition Aid Application.
   3. Reimbursement. Upon satisfactory completion of the approved course work, a portion of the employee's tuition expenses, fees, and books maybe reimbursed to the employee as follows:
      1. 90% for an "A"grade (or "pass" if course is only offered as Pass/Fail)
      2. 75% for a "B" grade
      3. 60% for a "C" grade
      4. 0% for lower than a "C" grade
   4. Transcript and Receipt. Prior to reimbursement, the employee must submit to the City Manager, a certified transcript of grade or certificate of completion of the course work and receipts for the actual tuition, fees, and book expenses incurred.
6. Limitations.
   1. Funds. All tuition aid is contingent upon sufficient funds available in the City budget and shall be distributed on a first-come basis as determined by the date of final approval of the Tuition Aid Application by the City Manager.
   2. Annual Maximum. Eligible employees are limited to a maximum reimbursement of $2,000 per employee during any calendar year for tuition, fees, and books.
   3. Other Sources. Reimbursement is limited by the amount of financial aid the employee receives from other sources such as grants or scholarships; i.e. the employee is only eligible for reimbursement from the City for the appropriate percentage of the employee's total out-of-pocket costs after the grant or scholarship has been deducted.
   4. Repayment. Employees who voluntarily leave employment with the City or who are terminated for reasons other than reduction in force or job elimination shall be required to repay the City in full for any tuition aid received from the City within one year prior to the date of termination. Employees who are terminated during enrollment because of a reduction in force or job elimination will be reimbursed for the amount of the approved costs incurred up to the effective date of termination.
   5. Compliance. Failure to comply with this policy will result in disapproval of Tuition Aid Application and/or nonpayment of the reimbursement as determined appropriate in the sole discretion of the City Manager.
7. Records. A copy of tuition aid records should be retained by the City.