HomeMy WebLinkAboutResolutions - 1996.12.12 - 24704MISCELLANEOUS RESOLUTION #96275
BY: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - BUSINESS EXPENSE REIMBURSEMENT
REGULATIONS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS pursuant to Miscellaneous Resolutions #92272, #94209, #94267 and
#96008, the Board of Commissioners established regulations by which County
officials and employees may obtain reimbursement for personal expenses
incurred while conducting County business, include travel and the use of one's
personal car; and
WHEREAS pursuant to Miscellaneous Resolution #96042, the Board asked the
Department of Management and Budget to review the reporting requirement for
personal mileage expense; and
WHEREAS additional concerns regarding the expense reimbursement
regulations were brought to the attention of Management and Budget, which
reviewed each with appropriate departments; and
WHEREAS one set of concise regulations covering reimbursement for
business related expenses would provide clarity for managers and employees;
and
WHEREAS, the Administration recommends the attached OAKLAND COUNTY,
MICHIGAN BUSINESS EXPENSE REIMBURSEMENT REGULATIONS become the single document
guiding reimbursement of business expenses.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners directs all County officials and departments to adhere to the
attached OAKLAND COUNTY, MICHIGAN BUSINESS EXPENSE REIMBURSEMENT REGULATIONS,
beginning January 1,1997, in order for officials and employees to be eligible
to obtain reimbursement for their business related expenses.
BE IT FURTHER RESOLVED that the attached regulations supercede all other
regulations and resolutions related to business expense reimbursement.
Chairperson, on behalf of the Finance and Personnel Committee, I move
adoption of the foregoing resolution.
FINANCE AND PERSONNEL COMMITTEE
OAKLAND COUNTY, MICHIGAN
BUSINESS EXPENSE REIMBURSEMENT REGULATIONS
INDEX
SECTION I GENERAL RESPONSIBILITY (page 1)
SECTION II LOCAL TRAVEL (page 2)
SECTION III NATIONAL AND STATE TRAVEL (page 4)
SECTION IV CELLULAR PHONE REIMBURSEMENT (page 9)
I. GENERAL RESPONSIBILITY
A. The following regulations govern reimbursement, made by the County, for
expenses incurred by employees in conducting County business. It is the specific
responsibility of the Department Director (elected official or appointed official or
equivalent position) and the Division Manager (or equivalent position) for the
implementation of Oakland County's Business Expense Reimbursement
Regulations including, but not limited to, the determination that the expense is
required to conduct County business and that sufficient funds are available for
such expense.
B. The County Executive and the Chairperson of the Board of Commissioners are
responsible for overall approval, interpretation and enforcement of these
regulations for employees, elected and appointed officials, and non-County
personnel. No individual other than the County Executive and the Chairperson of
the Board of Commissioners have the authority to establish special rates, certify
any expenses for payment or approve any waivers which do not conform with
these Regulations. If a department or individual requests a waiver of these
regulations he or she must submit an explanation to the County Executive or
Chairperson of the Board of Commissioners prior to incurring expense.
C. For purposes of these regulations, an "employee" means any individual employed
by the County and eligible to receive the reimbursements listed, including Elected
Officials and Appointed Officials.
II LOCAL TRAVEL
A. General Guidelines
The regulations under this section covers travel that does not involve an overnight
stay.
B. aeda
1. The County will reimburse an employee of the cost incurred for meals
while traveling on County business under this section, providing the
following conditions are met:
a. The local travel is related to an employee being assigned to a
temporary work station outside the County's borders; and
b. The local travel time coincides with the schedule below:
1. Breakfast - When travel commences prior to 7:00 a.m. and
extends beyond 8:30 a.m.
2. Lunch - When travel commences prior to 11:00 a.m. and
extends beyond 2:00 p.m.
3. Dinner - When travel commences prior to 5:30 p.m. and
extends beyond 7:00 p.m.
2.
The local traveler will be reimbursed for meals based upon the following
rate schedule:
Breakfast $ 5.00
Lunch 7.00
Dinner 14.00
TOTAL $26.00
3. Reimbursement will be provided for gratuities up to 15% of the meal rate.
4. Reimbursement for meals will be made upon receipt by the Fiscal Services
Division, of an MB-2 form completed by the employee and approved by
the division manager and/or department head.
C. Personal Mileage
1. The County will reimburse an employee for use of personal transportation
in the conduct of County business at the rate established by the Board of
Commissioners. The individual Car Mileage Report (Form MB-3) is to be
used to request reimbursement for mileage. The request for
reimbursement must be made within thirty (30) days after the end of the
month in which the travel was completed. All claims must be signed by
the employee and approved by their supervisor and division manager or
department director. It is the supervisor and division manager/department
director's responsibility to ensure that the request is accurate and
complete.
2. For purposes of determining mileage reimbursement the following shall
apply:
a. County travelers on official business driving personally-owned
vehicles must have the vehicle properly licensed by the State of
Michigan and be insured by automobile liability insurance, as
required by the State of Michigan, at their own expense.
b. Mileage will be calculated from an employee's work station.
Generally work station is meant to be normal or regular station of
work. However, should an employee begin the work day traveling
directly from home to another site, or returning from another site
directly home at the end of the day, that alternate site shall be
considered a temporary work station for the purposes of mileage
calculation. (See section C.3.a.3 below).
3. MB-3 INDIVIDUAL CAR MILEAGE REPORT - This form must be used
to report personal vehicle mileage for reimbursement purposes. The
following guidelines apply to the completion of this form:
a. WORK STATION must be specified. Generally work station is
meant to be normal or regular station of work. If the Work Station
is a Temporary Work Station, it should be noted on the forms.
b. POINT TO POINT - All mileage must be shown from point to
point. Vicinity mileage necessary for the conduct of official
business is allowable and must be supported by a listing of the
vicinity itinerary.
c. FROM - TO - If travel is direct, state the place travel began and to
where traveled
1. If returned to original place of beginning, add "and return";
2. If travel is to several destinations during trip, list nearest
City, Village or Township and addresses stopped;
3. Occasionally more than one line for a trip may be required,
but one line is recommended. Do not abbreviate. The
locations from and to where traveled must be written out.
All reports must be legible.
d. PARKING CHARGES - Reimbursement for parking charges are
allowable, receipts must be attached for any one stop that exceeds
$3.00.
e. MILEAGE COMPUTATION
1. Reimbursement of County mileage will be base on official
highway maps.
2. No mileage will be allowed for travel between an
employee's domicile and his/her official work station.
3. Temporary Work Station - When an employee is assigned
to work in a location other than his/her official work station
mileage will be allowed from home to assigned work
location and from the assigned work station to home.
4. It is the department/division's responsibility to attest to the
reasonability of the mileage and to the mathematical
accuracy of the computation.
f. CHARGES NOT REIMBURSABLE - No individual expenses
such as gasoline, lubrication, repairs, antifreeze, towage and other
similar expenditures.
D. Local Seminars
The County will reimburse employees for the cost of attending seminars,
conferences and meetings, which do not involve overnight stays, as long as the
event meets the following criteria:
1. The event is hosted by a specific organization;
2. There is a printed program and/or agenda which specifies a fee for the
event and what the fee covers.
III. NATIONAL AND STATE TRAVEL
A. General Guidelines
1. The regulations under this section covers travel by employees, on County
business, that involves:
a. National and/or State association conference, seminar and/or
meeting; and
b. At least one (1) overnight stay.
2. Expenses under this section will be charged to a Department's/Division's
Travel and Conference line item (#3752) or another appropriate line-item
such as Workshops and Meetings (#3790).
3. Compliance and completion of applicable forms is the responsibility of the
individual traveler.
4. In the event that a conference, seminar, and/or convention is held in
different locations, the traveler will attend the session that results in the
least cost to the County, work schedules permitting.
5. Travel should be made by the most direct and/or cost effective route. If an
employee travels by an indirect route, the extra cost shall be borne by the
traveler.
• B. Forms
The following County forms are to be used for travel-related reservations and
expenses under this section:
1. MB-1 APPROVAL AND CASH ADVANCE FOR TRAVEL - Used to
request airline tickets, to pre-pay lodging, pre-pay conference registration,
and/or request a travel advance (over $150 only).
2. MB-2 TRAVEL EXPENSE VOUCHER - Used to report actual expenses
incurred and to reimburse the County for a cash advance in excess of
expenses or to request County payment of cost incurred.
C. Travel Arrangements - National and State Travel
1. TRAVEL APPROVAL
a. A "Request for Travel Approval" Form (MB-1) must be completed
and submitted to the Fiscal Services Division a minimum of fifteen
(151 working days before the trip.
b. Cash advances will not be given for the following items:
1. Airline Travel;
2. Pre-registration for conference/seminar;
3. Payment of lodging accommodations.
c. The County will prepay, directly to the vendor(s), for the
applicable expenses listed in Section III. C. 1. b. upon request of
the traveler on a properly completed MB-lform.
d. A Cash Advance to cover the traveler's out-of-pocket expenses
(not including airline, conference fees, and lodging
accommodations) which are reasonably expected to exceed a
threshold amount of $150.00 will be paid, provided no other
advances are outstanding. (Note: should the threshold amount be
obtained, the traveler will receive the entire amount of the advance
requested).
e. Provision of Section II. C. 1. will be waived for prisoner transport
or extradition.
2. GROUP TRAVEL
a. One (1) MB-1 form may be submitted to cover the fee for a group
of employees registering for the same conference or meeting
(including travel arrangements, lodging accommodations and
conference registration), as long as each individual traveler is listed
on the form, or correspondence attached to the form, and the other
conditions described above in section III. C. 1., are complied with.
b. A single request for payment reimbursement using an MB-2 Form
for a group attending a similar event on the same day and at the
same place (e.g., attendance at a Chamber of Commerce dinner
meeting) may be requested by the individual responsible for
arranging the event. A list of all County attendees must be
attached.
c. Payment for individual expenses (other than group expenses as
described above) must be requested by each individual on a
separate MB-2 form.
3. TRAVEL BY PUBLIC CARRIER
Upon receipt of an MB-1, the Fiscal Services Division will forward a copy
of the document to the Purchasing Division. The Purchasing Division will
authorize all public carrier reservations. The traveler will explore
available travel options at lowest cost to County and communicate those
options to the Purchasing Division. Additional lodging or transportation
expenses incurred in order to take advantage of available travel
promotions shall be permissible to the extent there is an overall reduction
in travel expense.
4. TRAVEL BY PRIVATE TRANSPORTATION
a. When traveling by a privately owned vehicle, the traveler will be
reimbursed at the County established Mileage Rate as approved by
the Board of Commissioners.
b. When two or more people travel by private vehicle together, only
one expense is reimbursable for the vehicle.
c. If travel is by other than public carrier, reimbursement will be
allowed for the established mileage, lodging and meals. The
maximum amount allowable for travel by private transportation
can be equal to, but not exceed, a current airline discount fair.
5. TRAVEL BY COUNTY-OWNED VEHICLES
Out-of-state use of County owned vehicles must receive the approval of
the County Executive, Elected Department Head, or Chairperson of the
Board of Commissioners. Vehicle Operations shall be notified in advance
of the request.
6. LODGING
a. The traveler is expected to exercise prudent judgement when
arranging lodging and is to obtain the lowest available single
occupant rate. Substantiation of that rate may be required.
Submission of lodging receipts shall be a precondition of
reimbursement. Reimbursable expenses shall not exceed the
lowest available single occupant rate charged at the conference
hotel. Should lodging be shared by more than one County traveler,
the reimbursement will reflect a proportionate amount of the bill,
based on the number of persons occupying the room. The traveler
will not be reimbursed for non-County personnel, except as
required to conduct County business.
b. With the exception of direct pre-payment, in no case should
lodging be charged by the hotel, motel, etc., directly to the County
and/or its agencies. Each traveler should pay for his own lodging
and request reimbursement on form MB-2.
7. MEALS
When an overnight traveler is entitled to a full day's meal allowance, the
amount expended for any particular meal is left to the discretion of the
•
traveler. The total for the day will not exceed the scheduled daily rate. If
the expense for a specific meal does not occur, the reimbursement for that
meal shall not be requested. Whenever meals are included in the
registration and/or lodging fees, the traveler shall not be reimbursed for
such meals unless the traveler is necessarily prevented from receiving the
meal. In this event, the traveler shall submit the appropriate meal
receipt(s) for verification as a precondition of reimbursement. The cost of
alcoholic beverages is not reimbursable.
8. DAYS ALLOWABLE - Days allowed will be actual travel time needed
and time destination necessary to carry out the County business using the
most direct route and most efficient mode of travel.
9. PERSONAL EXPENSES - Flight insurance, alcoholic beverages, cleaning
and pressing clothing, and similar personal expenses are not reimbursable.
D. Accounting for Expenses
1. TRAVEL EXPENSE VOUCHERS (MB-2) - Within fifteen (1 working
days at the end of the travel, a final accounting of the actual expenses will
be submitted with appropriate documentation on the MB-2 form. Submit
forms to the Fiscal Services Division following departmental/divisional
approval.
2. DOCUMENTATION - Expenses not substantiated by required receipts
will not be reimbursed. The following are the basic required receipts:
a. Air travel and other public carriers (beyond any direct pre-
payment);
b. Lodging;
c. Transportation, i.e., taxi, car rental, etc. (See No. 4 below);
d. Registration fees (beyond any direct pre-payment). (See No. 4
below);
e. Guest meals including name(s) of guest(s) and specific reasons
why required;
f. Parking. (See No. 4 below).
3. MEALS - Allowances will be based on the following schedule:
a. Breakfast - When travel commences prior to 7:00 a.m. and extends
beyond 8:30 a.m.
b. Lunch - When travel commences prior to 11:00 a.m. and extends
beyond 2:00 p.m.
c. Dinner - When travel commences prior to 5:30 p.m. and extends
beyond 7:00 p.m.
4. MISCELLANEOUS EXPENSES WHICH ARE REIMBURSABLE -
a. REGISTRATION FEES - For conventions and meetings for
individuals attending as official representatives of the County. A
program, literature, and receipts must be attached showing whether
or not meals are included.
0
b. PARKING FEES - Receipts are required when expenses exceed
$3.00 for any one stop.
c. TAXICAB - Receipts are required when expenses exceed $25.00.
d. VEHICLE (CAR) RENTAL - Allowable only if it is more
advantageous for County business. Explanation and receipt are
required as a prior approval of the department director. Additional
insurance and/or collision damage waivers will not be reimbursed
since it is required that employees on County business be insured
by automobile liability insurance, as required by State law, at their
own expense.
e. FAX AND TELEGRAMS - Charges are allowable when necessary
for official business when letter will not suffice.
f. TELEPHONE - Charges are allowable when necessary for official
business and for one call home in case of overnight travel.
g. GRATUITIES
I. Waiter - The maximum daily tips for meals allowable will
be 15%.
2. Other Gratuities - Other customary gratuities actually paid
will be allowed if reasonable and customary. (e.g., porters)
3. Toll Bridges and Roads, Plus Ferry Boats - Receipts are
required.
h. OTHER DOCUMENTATION - The traveler will supply any other
support documentation, as requested by the Fiscal Services
Division.
E. Schedule of Rates - National and State Travel
1. LODGING - Lowest Single Rate Plus Applicable Tax.
2. MEALS
a. Breakfast $5.00
Lunch 7.00
Dinner 14.00
TOTAL 26.00
b. The maximum total of the day reflects I.R.S. guidelines for a daily
rate. Department/Division will be notified in writing by the
Department of Management and Budget of any changes as
approved by the Board of Commissioners.
3. MILEAGE RATES
Mileage reimbursement rates for non-represented employees will be no
more than the current year I.R.S. regulations and are subject to annual
review. Departments/divisions will be notified by the Department of
Management and Budget in writing, of any changes approved by the
Board of Commissioners. Mileage reimbursement rates for represented
employees will be negotiated and approved by the Board of
Commissioners.
•
IV CELLULAR PHONE REIMBURSEMENT
A. General Guidelines
The regulations under this section covers reimbursement for expenses incurred by
County employees through use of cellular telephones for official County business.
B. Allowable Cost
1. The County will not reimburse the purchase cost of a privately owned
cellular phone, regardless of the amount of air time is used on County
business.
2. The County will not reimburse an elected official, appointed official
and/or employee for the total charges of their cellular phone bill.
3. The County will reimburse an elected official, appointed official and/or
employee for calls made, on their privately owned cellular phone, for the
purpose of County business provided they have submitted a properly
completed Communications Reimbursement form (MB - 4).
4. The request for reimbursement must be made within thirty (30) days after
the end of the pay period in which the business calls were completed. All
claims must be signed by the employee and approved by their supervisor
and division manager or department director. It is the department
director's/division manager's responsibility to attest to the reasonability of
the charge requested for reimbursement and to veri5r that the employee
paid an invoice for the amount for which reimbursement is requested.
Dnift is otDecmber 5. 1996
9
Resolution #96275 December 12, 1996
Moved by Douglas supported by Wolf the resolution be adopted.
AYES: Jensen, Johnson, Kaczmar, Kingzett, McCulloch, Moffitt, Obrecht,
Palmer, Pernick, Powers, Quarles, Schmid, Taub, Wolf, Amos, Crake, Devine,
Dingeldey, Douglas, Garfield, Holbert, Huntoon, Jacobs. (23)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland, do hereby certify that the
foregoing resolution is a true and accurate copy of a resolution adopted by the
Oakland County Board of Commissioners on December 12, 1996 with the original
record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the
County of Oakland at Pontiac, Michigan this 12th day of Dece 1996. )4.9 C62WCnn•nn~
Ct,A1
D. Allen, County Clerk