HomeMy WebLinkAboutResolutions - 2000.03.22 - 26105MISCELLANEOUS RESOLUTION 100061 March 23, 2000
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, #97091 and #99082, the Board of Commissioners established regulations
by which County officials and employees may obtain reimbursement for personal
expenses incurred while conducting County business; and
WHEREAS the current BUSINESS EXPENSE REIMBURSEMENT REGULATIONS allow a
traveler to receive meal reimbursement at the following rates:
Breakfast $ 5.00
Lunch $ 7.00
Dinner $14.00; and
WHEREAS that last increase in meal reimbursement levels was in 1992;
and
WHEREAS research by Fiscal Services staff through the Internet and
directly with other governments shows that the current meal reimbursement is
lower than similar jurisdictions; and
WHEREAS an increase in the meal reimbursement is recommended to the
following levels:
Breakfast $ 8.00
Lunch $ 9.00
Dinner $18.00; and
WHEREAS departmental budgets should be able to absorb the impact of this
increase, no additional appropriation is recommended; and
WHEREAS other clarifications are required particularly related to
reimbursement for local seminars under Section II.D. as well as clarifying
language for the Cellular Phone reimbursement policy located in Section IV of
the BUSINESS EXPENSE REIMBURSEMENT REGULATIONS; and
WHEREAS clarifying language is recommended on the attached proposed
revisions to the BUSINESS EXPENSE REIMBURSEMENT REGULATIONS.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners revises the OAKLAND COUNTY, MICHIGAN BUSINESS EXPENSE
REIMBURSEMENT REGULATIONS, specifically Section II.B.2 IT Local Travel - Meals"
(pg.#2), Section II. D. "Local Seminars" (pg. 4), Section III. E. 2. "Schedule
of Rates - National and State Travel" (pg.#8), and Section IV "Cellular Phone
Reimbursement" (pgs. #9-10), as detailed on the attached document.
BE IT FURTHER RESOLVED that all County officials and departments are
directed to adhere to the attached OAKLAND COUNTY, MICHIGAN BUSINESS EXPENSE
REIMBURSEMENT REGULATIONS, beginning April 1, 2000, 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 Committee, I move adoption of the
foregoing resolution.
j(74"(
641/(A- 477-f
. INANCE COMMITTEE
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, 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 $ 8.00
Lunch -7704 9.00
Dinner 4+00 18.00
TOTAL 42679035.00
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 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 workstation.
Generally workstation is meant to be normal or regular station of
work. No mileage will be reimbursed for travel between an.
employee's domicile and his/her workstation, except when an
employee is assigned to work in a location other than his/her
official workstation (temporary workstation). Mileage
reimbursement will be allowed from home to the temporary
workstation or from the normal workstation to the temporary
workstation, 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. WORKSTATION must be specified. Generally workstation is
meant to be normal or regular station of work. If the workstation is
a Temporary workstation, 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 based on official
highway maps.
2. No mileage will be allowed for travel between an
employee's domicile and his/her official workstation.
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 - any 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 that specifies a fee for the event
and what the fee covers, Or
3. Employees may be reimbursed for a noon meal in the event the meal is a
scheduled part of a sponsored meeting.
III. NATIONAL AND STATE TRAVEL
A. General Guidelines
1. The regulations under this section cover, 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 (#3756) or another appropriate line-item
such as Workshops and Meetings (#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
4
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
(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. The County will prepay, directly to the vendor(s), for the
applicable expenses listed in Section III. C. 1. a, upon request of
the traveler on a properly completed MB-lforrn.
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.
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.
5
3. TRAVEL BY PUBLIC CARRIER
The traveler will explore available travel options at lowest cost to County.
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 fare.
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.
c. Dinner - When travel commences prior to 5:30 p.m. and extends
beyond 7:00 p.m.
7
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 the one-way or round trip
fare exceeds 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 a letter will not suffice.
f. TELEPHONE - Charges are allowable when necessary for official
business and for one call home in case of overnight travel.
8. 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 *4MS 8.00
Lunch ØO 9.00
Dinner +4143018.00
TOTAL 26.0035.00
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. The Department of Management and Budget will notify
Departments/Divisions 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 efficialofficial County
business.
uwably Utibt
—business.
B. The County will reimburse an Elected Official, Appointed Official, and/or
employee for air time (and if applicable, call specific roaming charges) made on
their privately owned cellular phone for County business. NO OTHER
CELLULA R EXPENSE IS REIMBURSEABLE.
C. Requests for reimbursement must be made within (30) days after the end of the
pay period in which the business call was completed
9
1. Requests must be made by submitting a properly completed and signed
Communications Reimbursement form (MB-4). To properly complete
the form, all calls, for which reimbursement is requested, must be listed
separately.
2. A copy of the cellular bill showing the date of the call, air time and call
charges must be attached to the request form (MB-4).
3. If air time was incurred as a part of a cellular "call package" the
minutes, documented as County business related calls, will be
reimbursed at the same rate per minute as paid by the County for
County owned cellular phones. Air time for calls made on prepaid
calling cards are not reimbursable.
4. All requests must be signed and dated by the employee and approved by
their supervisor and Division Manager/Department Director.
5. It is the Division Manager/Department Director's responsibility to attest
to the reasonability of the reimbursement request.
[7:;;;;;;7;
therefor .01Prion, as amende9!2, )44 A51.1041444L_Is___ amende
Ale EFOREGOINC-
arooks Patt(son. County Executive Date
G./W y Clerk
Resolution #00061 • . • March 23, 2000
Moved by Douglas supported by Coleman the resolution be adopted.
Moved by Douglas supported by Coleman the resolution be amended as follows:
• Amend the fourth WHEREAS paragraph to state:
"WHEREAS the IRS produces a schedule detailing the authorized level
of meal allowance reimbursement, which can be used as the basis for meal
reimbursement for County employees and elected officials; and"
• Remove the fifth WHEREAS paragraph
• Amend Section II.B.2 (Local Travel) and Section III. E.2. (National and
State Travel) of the Business Expense Reimbursement Regulations to state:
The local traveler will be reimbursed for meals based upon the
daily meal allowance authorized by the IRS. Should the traveler re quest
reimbursement for all three meals in one da y, the authorized IRS daily
rate will be used. Should the traveler request reimbursement for one or
two meals during a particular day, the level of reimbursement will reflect
the following proportion of the authorized IRS daily rate:
Breakfast 22%
Lunch 26%
Dinner 52%
The Fiscal Services Division will provide a schedule showing the
authorized IRS daily rate and the appropriate amounts to be reimbursed for
each meal. The amounts on the Fiscal Services schedule will be used to
claim meal allowance reimbursement. This schedule will be updated
whenever the IRS authorized dail y reimbursement rate is changed."
Moved by Sever to exclude the Count y Commissioners from the expenses reflected
in the amendment.
The Chairperson stated that there was no support for Sever's motion; the vote is
for Commissioner Douglas' amendment.
AYES: Dingeldey, Douglas, Galloway, Garfield, Gregory, Jensen, Law, McCulloch,
McPherson, Melton, Millard, Moffitt, Palmer, Patterson, Schmid, Suarez, Taub, Amos,
Appel, Buckley, Causey-Mitchell, Coleman. (22)
NAYS: Sever. (1)
A sufficient maj ority having voted therefor, Commissioner Douglas' amendment
carried.
Vote on resolution, as amended:
AYES: Douglas, Galloway, Garfield, Grego,
ter
ry,
Melton, Millard, Moffitt, Palmer, Patterson, Schmid,
Causey-Mitchell, Coleman, Dingeldey . (22)
NAYS: Sever. (1)
A sufficient majority having voted
adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, G. William Caddell, Clerk of the County of Oakland, do hereb y certify that the
foregoing resolution is a true and accurate copy of a resolution adopted by the
County Board of Oakland Co Commissioners on March 23, 2000 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, Michi gan this 23,d da y/Of March, _2000.
Jensen, Law, McCulloch, McPherson,
Suarez, Taub, Amos, Appel, Buckle y ,