g.
Every employee shall be entitled to one additional day of vacation for each three days of unused sick leave that the employee may have accumulated in excess of ninety days. This exchange of sick leave for vacation leave shall be limited to a maximum of five additional vacation days for any work year. The additional vacation leave obtained through this type of exchange must be used during the work year in which the exchange is made, except that up to two such additional vacation days may be accumulated so as to be carried forward to a succeeding year.

VACATION ACCUMULATION. The City Manager is hereby authorized to establish a regulation limiting the amount of vacation time an employee may accumulate. In so doing, the City Manager may distinguish between various employee classifications.

VACATION CONVERSION. Prior to September 30th of each year, the City Manager shall be permitted to convert to cash up to twenty-two (22) but not less than five (5) days of accumulated vacation. Department heads may be permitted to convert up to fourteen (14) but not less than five (5) days of accumulated vacation upon written approval of the City Manager. The classifications of Assistant Finance Director, Income Tax Administrator, Public Safety Captain, Planning & Zoning Manager, and Human Resources Manager may be permitted to convert up to eight (8) but not less than five (5) days of accumulated vacation upon written approval of the City Manager. In order to be eligible to convert vacation, the employee must meet certain performance standards which are to include, as a minimum, but not exclusively, better than satisfactory work toward completion of organization work goals and objectives and the discrete and conservative use of sick leave. The City Manager is authorized to promulgate such performance criteria and to approve such buybacks if, in his or her opinion, such criteria have been met. Under special circumstances, the City Manager may permit eligible employees to convert additional accumulated vacation over and above the maximum number of days enumerated above and allow vacation conversion for other salaried employees in special circumstances, subject to the same performance standards outlined above. Any decision on vacation conversion by the City Manager shall be his or her exclusive management right and shall be final. Since vacation conversion is compensation to the employee, it shall be subject to all of the applicable rules and provisions relative to the Ohio Public Employees Retirement System and the Ohio Police and Fire Pension Fund.

RETIREMENT OR DEATH. The following provision shall apply concerning the conversion of sick leave unused at the time of retirement or death into pay:

a.
If the employee has accumulated sick leave of between sixty and one hundred twenty days, he or she, or their beneficiary will be compensated for accumulated sick leave at the time of retirement or death upon the basis of one day's pay for every three days of sick leave.
b.
If the employee has accumulated over one hundred twenty days of sick leave, he or she, or their beneficiary will be compensated at retirement or death at one day's pay for each two days of sick leave.

MANAGEMENT BANQUET - CLERICAL AND OFFICE LUNCHEON - COFFEE. The council may from time to time, elect to give a Management Banquet for its management personnel and guests. The City Manager is authorized to furnish coffee or other amenities, from time to time, for office use at the location designated by him or her; and is also authorized to furnish a special luncheon for the office personnel, from time to time.

AUTOMOBILES. In the event a City employee must use his or her personal vehicle in the conduct of official City business, the employee shall receive a mileage allowance equal to the Internal Revenue Service optional mileage allowance for each mile driven while engaged in such official business provided, however, that:

a.
The employee has prior permission from his or her respective department head to utilize his or her personal vehicle; and
b.
Requests for reimbursement are filed on a monthly basis, not later than the last working day of each month. If, however, an employee’s official business necessitates his or her absence from the City at month's end, he or she may file his or her reimbursement request immediately upon his or her return.

The City Manager, at his or her sole discretion, shall have the right to promulgate rules and regulations relating to the use of both City vehicles and employees’ personal vehicles on City business. The City