HomeMy WebLinkAboutResolutions - 1999.04.15 - 25574MISCELLANEOUS RESOLUTION #99082 April 15, 1999
BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - REVISIONS TO BUSINESS EXPENSE
REIMBURSEMENT REGULATIONS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS pursuant to Miscellaneous Resolutions #92272, #94209, #94267,
#96008 and #97091, the Board of Commissioners established regulations by which
County officials and employees may obtain reimbursement for personal expenses
incurred while conducting County business, including travel and the use of one's
personal car; and
WHEREAS the current BUSINESS EXPENSE REIMBURSEMENT REGULATIONS allow a
traveler to receive a cash advance only for expenses in excess of $150, not
including expenses for airline travel, pre-registration for conferences and
payment of lodging; and
WHEREAS this provision has caused confusion in making travel arrangements
particularly for lodging; and
WHEREAS the current BUSINESS EXPENSE REIMBURSEMENT REGULATIONS also require
that airline reservations be made through the Purchasing Division; and
WHEREAS the implementation of the new financial system no longer requires
Purchasing's approval of such transactions; and
WHEREAS it is beneficial for the BUSINESS EXPENSE REIMBURSEMENT REGULATIONS
to be amended to reflect the improved business practices.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners
revises the OAKLAND COUNTY, MICHIGAN BUSINESS EXPENSE REIMBURSEMENT REGULATIONS,
as detailed on the attached document and directs all County officials and
departments to adhere to the attached OAKLAND COUNTY, MICHIGAN BUSINESS EXPENSE
REIMBURSEMENT REGULATIONS, beginning April 15,1999, 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 superceed all other
regulations and resolutions related to business expense reimbursement.
Chairperson, on behalf of the Finance Committee, I move adoption of the
foregoing resolution.
FINANCE COMMITTEE
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FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote.
•
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.
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II LOCAL TRAVEL
A. General Guidelines
The regulations under this section cover travel that does not involve an overnight
stay.
B. Meals
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.
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- .
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. No mileage will be reimbursed for travel between an
employee's domicle and his/her work station, except when an
employee is assigned to work in a location other than his/her official
work station (temporary work station). Mileage reimbursement will
be allowed from home to the temporary work station or from the
normal work station to the temporary work station, which ever is less.
(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 3756) or another appropriate line-
item such as Workshops and Meetings (#3490 3844).
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).
4
Deg-Mg-11 0111111VJLICLLIU
including airline, Sittriel-tettgrng-tteetnffilletit
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
(15) working days before the trip if any of the following conditions
exists:
1. Airline travel is involved.
2. Pre-registration is required.
3. Cash Advance is requested - advance will not be paid
unless traveler's out-of-pocket expenses are reasonably
expected to exceed $150, provided no other advances are
outstanding.
b. Cash advanc
1. Airline Travel;
2. Pre-registration for conference/seminar;
3. Payrr
e.b.
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 Adw (not
whieh-are-masonably expected to cxcccd a threshold amount of
$150.00 will
(Note: shoul
receive the c
e.c. 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.
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c. Payment for individual expenses (other than group expenses as
described above) must be requested by each individual on a separate
MB-2 form.
d. Payment for group travel (lodging only) may be billed directly to
the County.
3. TRAVEL BY PUBLIC CARRIER
Upon rcccipt of an 1
of thc documcnt to t
atithorize-all-publie-earrier-resertations7 The traveler will explore available
travel options at lowest cost to County.
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 and group travel for the
County as otherwise addressed by this policy, 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 (15) 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.
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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.
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
1. 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.
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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 verify that the employee paid
an invoice for the amount for which reimbursement is requested.
Draft as of March 25, 1999
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Resolution #99082 April 15, 1999
Moved by Douglas supported by Devine the resolution be adopted.
AYES: Douglas, Galloway, Garfield, Gregory, Jensen, Law, McCulloch,
McPherson, Melton, Millard, Moffitt, Obrecht, Palmer, Patterson, Schmid, Sever,
Suarez, Taub, Amos, Appel, Causey-Mitchell, Colasanti, Coleman, Devine,
Dingeldey. (25)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, G. William Caddell, 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 April 15, 1999 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 15;!)-1 day/6f April, 1999.
G. William Caddell, County Clerk