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HomeMy WebLinkAboutCC Resolution 11914 (Establishing Expense & Reimbursement Policy)RESOLUTION NO. 11914 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL ESTABLISHING AN EXPENSE AND REIMBURSEMENT POLICY. WHEREAS, the City Council of the City of San Rafael takes seriously its stewardship over the use of the City's limited public resources; and WHEREAS, Government Code Sections 53232.2 and 53232.3 et seq. require the City Council to adopt a written policy for the reimbursement of expenses related to City business that are paid to City Council members and other city officials appointed by the City Council who qualify as members of a legislative body under the Ralph M. Brown Act; and WHEREAS, the City Council has determined that it is appropriate to adopt a comprehensive expense and reimbursement policy that applies to the City Council and other elected City officials, all appointed City officials, and all City employees except for sworn police personnel who shall follow the Police Department's policy; and WHEREAS, the expense and reimbursement policy adopted herein is intended to provide guidance to the City Council and other elected City officials, appointed City officials and City employees on the use and expenditure of the City's public resources, as well as the standards against which those expenditures will be measured; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City San Rafael hereby adopts the Expense and Reimbursement Policy that is attached hereto as Exhibit "A", such Policy to take effect immediately, and directs the Interim City Manager to provide copies of such Policy to all City Council members and other elected City officials, all appointed City officials, and all City employees. BE IT FURTHER RESOLVED that the Expense and Reimbursement Policy may be amended or supplemented hereafter from time to time, consistent with state law, by the City Manager, administratively, as to those persons covered by the Policy other than the City Council and other elected City officials, and appointed City officials. I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on the 6th of March, 2006, by the following vote, to wit: AYES: COUNCILMEMBERS: Cohen, Heller, Miller, Phillips & Mayor Boro NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None ANNE M. LEONCINI, City Clerk EXHIBIT "A" CITY OF SAN RAFAEL POLICIES AND PROCEDURES Policy No. Subject: Expense and Reimbursement Policy Resolution No. Issue Date: Revision Date: N/A Prepared By: Lydia Romero, Assistant to the City Manager Approval Recommended Ken Nordhoff, Interim City Manager By: City Council Approval Date: PURPOSE: The purpose of this policy is to establish equitable standards and to achieve reasonably consistent and fair treatment insofar as the reimbursement of expenses incurred in the service of the City of San Rafael. It is intended as a guide for City elected and appointed officials and all City employees for the preparation of expense reports and use of credit cards. Further, it is a means of informing all concerned of their privileges and obligations in the use of City funds for travel, entertainment, and other expenses. RESPONSIBILITY: Mayor and City Council Members, and other elected City Officials, all Boards and Commissioners, and all City Employees, except for sworn police personnel. Sworn police personnel shall follow the Police Department's established travel expense and reimbursement policy. Unless otherwise specified, this policy applies to all elected, appointed officials and all city employees, herein referred to as "city officials." REFERENCES: AB 1234 (Salinas 2005) (Government Code Sections 53232 et seq.) POLICY: It is the policy of the City of San Rafael to ensure that City resources are being used in an efficient manner in keeping with community standards. Introduction It is the intent of this policy to reimburse City elected and appointed officials and all City employees ("city officials") for expenses incurred in the performance of their duties. Individuals are expected to exercise good and judicious judgment in the expenditure of city funds. All City funds, equipment, supplies (including letterhead), titles, and staff time must only be used for authorized City business. Expenses submitted for reimbursement must be substantiated with receipts and/or other documents and must have the date, place and business purpose for the expense. Approved Expenses Expenses incurred in connection with the following types of activities generally constitute approved expenses, as long as the other requirements of this policy are met: 1. Communicating with representatives of regional, state and national government on City adopted policy positions; 2. Attending educational seminars designed to improve official's skill and information levels; 3. Participating in regional, state and national organizations whose activities affect the City's interests; 4. Attending City events; 5. Implementing a City -approved strategy for attracting or retaining businesses to the City, which will typically involve at least one staff member. International Travel Expenses in connection with international travel by elected and appointed officials shall require prior Council approval. Non -Reimbursable Expenses Examples of non -reimbursable personal expenses include, but are not limited to: 1. The personal portion of any trip; 2. Political fundraising or charitable contributions or events; 3. Family expenses, including partner's expenses when accompanying a city official on City related business, as well as children- or pet -related expenses; 4. Entertainment expenses, including theater, movies (either in -room or at the theater), sporting events, travel gym, massage and/or golf related expenses, other cultural events or personal reading material; 2 5. Alcohol/personal bar expenses; 6. Non -mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline; and 7. Personal losses incurred while on City business, such as clothing and personal effects. Travel Expenses To conserve city resources and keep expenses within community standards, expenditures shall adhere to the following guidelines. In the event that expenses are incurred which exceed these guidelines, the cost borne or reimbursed by the City will be limited to the costs that fall within the guidelines. Transportation The most economical mode and class of transportation reasonably consistent with scheduling needs and cargo space requirements must be used, using the most direct and time -efficient route. Government and group rates must be used when available. Airfare. The cost of airline tickets will be reimbursed or paid for when traveling on City business. It is expected that city officials will travel by coach or economy class. Automobile. Automobile mileage will be reimbursed at Internal Revenue Service rates presently in effect (see www.irs.gov.) For 2006, the rate is 44.5 cents per mile*. These rates are designed to compensate the driver for gasoline, insurance, maintenance and other expenses associated with operating the vehicle. This amount does not include bridge and road tolls, which are reimbursable. • Car Rental. Rental rates that are equal or less than those available through the State of California's website (httD://www.catravelsmart.com/default.htm) shall be considered the most economical and reasonable for purposes of reimbursement under this policy. • Taxis/Shuttles. Taxis or shuttles fares may be reimbursed, including a 15 percent gratuity per fare. Hotels/Motels Hotel or Motel expenses will be reimbursed or paid for when travel on official City business reasonably requires an overnight stay. • Conferences/Meetings. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor for the meeting in question if such rates are available at the time of booking. If the group rate is not available, see next section. * Rates for mileage will be updated annually by the Finance Department as an attachment to this policy. Meals • Other Lodging. Travelers must request government rates, when available. A listing of hotels offering government rates in different areas is available at httD://www.catravelsmart.com/lod2uidefraines.1-itm. Rates that are equal to or less than government rates are presumed to be reasonable and hence reimbursable for purposes of this policy. The actual cost of meals, including tips, is reimbursable up to the current Internal Revenue Service rate in effect for San Rafael, which is $54.00* per day for 2006. Receipts must be provided for all meals and shall note the purpose of the meal, and when the meal took place. If the receipt is for more than one individual or the purpose of the meal included more than one individual, the receipt must also note those in attendance. The receipt must be signed and contain all of the preceding information before any reimbursements will be made. Individual meal reimbursement allowance is as follows: Breakfast Actual cost Lunch Actual cost Dinner Actual cost Total Actual cost up to $54.00 per day The City will not pay for alcohol/personal bar expenses. Telephone/Fax/Cellular/Internet City officials will be reimbursed for actual telephone, fax and internet expenses incurred on City business. Telephone bills should identify which calls were made on City business. For cellular calls when the city official has a particular number of minutes included in the city official's plan, the city official can identify the percentage of calls made on public business. Internet access connection and/or usage fees will be reimbursed if necessary to conduct city - related business. The amount shall not to exceed $15.00 per day and a receipt must be submitted for reimbursement. Airport Parking Long-term parking must be used for travel exceeding 24 -hours. Other Baggage handling fees of up to $1 per bag and gratuities of up to 15 percent will be reimbursed. Expenses for which City officials receive reimbursement from another agency are not reimbursable. * Rates for meals will be updated annually by the Finance Department as an attachment to this policy. E Cash Advance Policy From time to time, it may be necessary for a city official to request a cash advance to cover anticipated expenses while traveling or doing business on the City's behalf. A completed Cash Advance Form shall be submitted to the Finance Department no later than 10 days before the advance is needed by the requesting city official. The Cash Advance Form shall have the following information: (Forms are on the network shared file.) 1. The purpose of the expenditure(s); 2. The benefits of such expenditure to the City; 3. The anticipated amount of the expenditure(s) (for example, hotel rates, meal costs, and transportation expenses); and 4. The dates of the expenditure(s). Any unused cash advance must be returned to the Finance Department within seven (7) business days of the city official's return from the trip or return to work, along with an Expense Report and receipts documenting how the advance was used in compliance with this policy. In the event the Finance Director or designated Finance Manager is uncertain as to whether a request complies with this policy, resolution will be sought from the City Manager. City Credit Card Use Policy The City of San Rafael does not issue credit cards to individual elected or appointed officials. The City Manager may approve the use of a city credit card for transportation, lodging and conference registration for elected and appointed officials. The City of San Rafael does issue credit cards to city employees for approved expenses. Receipts documenting expenses incurred on a city credit card shall be in compliance with the credit card and use policy approved by the City Manager. City of San Rafael credit cards may not be used for personal expenses under any circumstances. Expense Report Content and Submission Deadline All expense reimbursement requests must be submitted on an Expense Report Form provided by the City. (This form is located on the network shared file). Expenses submitted for reimbursement must have receipts supporting the expense. A complete and accurate Expense Report shall be submitted within 30 days of an expense being incurred. Restaurant receipts, in addition to any credit card receipts, are part of the necessary documentation. Receipts for gratuities and tolls under $5.00 are not required. If a receipt is lost, a memorandum to the Finance Director or designated Finance Manager detailing the information required in the cash advance section of this policy must be submitted or payment will be rejected. 5 Inability to provide such supporting documentation within the time frame stated above, shall result in the expense being borne by the city official. In the case of a city employee, Expense Reports shall be submitted to the employee's supervisor for approval. In the case of an elected and appointed official, Expense Reports shall be submitted to the City Manager or designee for approval. In case of a question regarding a report, the Finance Director or designated Finance Manager and/or the City Manager shall make the final determination. Reports To City Council by Elected and Appointed Officials At the next regular City Council meeting following the date of the expenditures, each elected and appointed official shall briefly report on meetings/conferences attended at City expense. If multiple elected and appointed officials attended, a joint report may be made. These reports may be done verbally or in writing. Audits Of Expense Reports All expenses are subject to verification that they comply with this policy. Compliance With Laws Elected and appointed officials and all city employees should keep in mind that some expenditures may be subject to reporting under the Political Reform Act and other laws. All City expenditures are public records subject to disclosure under the Public Records Act. Violation Of This Policy Use of public resources or falsifying expense reports in violation of this policy may result in any or all of the following: 1) loss of reimbursement privileges, 2) a demand for restitution to the City, 3) disciplinary action, 4) civil penalties of up to $1,000 per day and three times the value of the resources used, and 5) prosecution for misuse of public resources. Fraudulent Activity in Violation of this Policy It is the City's intent to fully investigate any suspected acts of fraud, misappropriation, or other similar irregularity in violation of this policy. An objective and impartial investigation will be conducted regardless of the position, title, length of service or relationship with the City of any party who might be or become involved in or becomes the subject of such investigation. \\sr_fs 1 \workfile\city managers- workfile',correspondence\romero' expense reimbursement policy-employees.doc on CITY OF SAN RAFAEL Expense Reimbursement Voucher Instructions The Expense Reimbursement Voucher is to be used to report employee expenses incurred for City business as stated in the City of San Rafael Expense and Reimbursement Policy. EMPLOYEE NAME: Print your full name on this line. JOB TITLE & DEPARTMENT: Print your job title and department on these lines. List each receipt on a separate line by date printed on receipt. Mileage should be listed on a separate line by date (do not combine multiple receipts and/or mileage on a single line.) EXPENSE DATE: Enter date on which expense incurred. MILEAGE: List actual mileage for trip. Mileage allowance will be computed with the current IRS Standard Mileage Rate.* Enter the calculated dollars in the 'Amount' column. AMOUNT: List the dollar amount of the expense. Each expense amount must have a receipt. EXPENSE TYPE: List description of the expense such as 'Meal', 'Taxi', 'Hotel', 'Telephone', 'Office Supplies', etc. DESCRIPTION/REASON: List the reason for the expense such as 'League of California Cities Meeting' or'GFOA Conference'. ACCOUNT NUMBER: List the appropriate General Ledger account number for your department's budget. Be sure to include the account number so that expenses are assigned to the correct budgeted item. DATE SUBMITTED: List the date that the Voucher is submitted for approval. This date MUST be listed to comply with the IRS Expense Reimbursement Mandate. SIGNATURE: Signing the Voucher certifies that the listed expenditures are business related. Please attach supporting documents for all expenses listed and submit to the director or supervisor in your department responsible for approving expense reimbursements. * 2006 IRS Standard Mileage Rate is 44.5 cents per mile CITY OF SAN RAFAEL Expense Reimbursement Voucher EMPLOYEE NAME: JOB TITLE: DEPARTMENT: Expense Date # of Miles Account Number Expense Type Description/ Reason Amount* Total: Subtract Money Advanced: $ - Amount Due to Employee: $ NOTE: By signing this Voucher you are certifying that the listed expenses are business related and you are authorizing Finance to reimburse funds. Date Submitted: Employee Signature: Approval Date: Department Approval: * Each expense amount must have a receipt