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HomeMy WebLinkAboutResolutions - 2004.07.22 - 27530July 22, 2004 MISCELLANEOUS RESOLUTION #04161 BY: FINANCE COMMITTEE, CHUCK MOSS, 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, #99082 and #00061, 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 Management and Budget, Human Resources, Corporation Counsel, and Internal Audit, have reviewed and recommend several amendments to the current BUSINESS EXPENSE REIMBURSEMENT REGULATIONS as detailed on the attached document; and 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. 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 October 1, 2004 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. FINANCE COMMITTEE Ci/71-69(t4J7 Finance Committee Vote: Motion carried on unanimous roll call vote ' FINAL, FORMAT OAKLAND COUNTY, MICHIGAN BUSINESS EXPENSE REIMBURSEMENT REGULATIONS INDEX SECTION I SECTION II SECTION III SECTION IV SECTION V SECTION VI GENERAL RESPONSIBILITY (page 1) SEMINAR/CONFERENCE TRAVEL (page 2) NATIONAL AND STATE TRAVEL (page 2) MILEAGE REIMBURSEMENT (page 8) CELLULAR PHONE REIMBURSEMENT (page 10) PUBLIC/GROUP MEETING EXPENSE (page 11) I GENERAL RESPONSIBILITY A. The following regulations govern reimbursement, made by the County, for expenses incurred by employees in conducting County business. Is it 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 Chairperson of the Board of Commissioners is responsible for interpretation and enforcement of these regulations as they apply to all elected officials. Wherever approval of the County Executive is required, or authority is granted to the County Executive in these regulations, the Chairperson of the Board of Commissioners shall be substituted when dealing with a travel voucher of an elected official including the County Executive. C. 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 the expense. D. 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. E. Non-County Personnel, who are called upon to contribute time and • services as consultants or advisors, may be authorized by the Department Head to be reimbursed as governed by the Oakland County Business Regulations. Receipts must be furnished as required III by these regulations. Complete explanation and justification must be shown on the proper Management & Budget (MB) form. Authorized approval of a County Procurement card may be used for conference registrations, airfare charges, hotel accommodations, and parking. Oakland County Business regulations and the Oakland County Procurement Card Policies and Procedures will be strictly adhered to Unauthorized use could result in disciplinary action as described in the Oakland County Merit System rules. . Should the IRS determine any expenses listed here in as taxable the employee will be required to pay income tax on such earnings. In no case will the County reimbursement taxable income. SEMINARS AND/OR CONFERENCES GENERAL GUIDELINES The regulations under this section covers travel that does not involve an overnight stay. The County will reimburse employees, if approved, for the cost of attending seminars and conferences, 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 Employees may be reimbursed for a noon meal in the event the meal is a scheduled part of a sponsored event. NATIONAL AND STATE TRAVEL 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. 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). Compliance and completion of applicable forms is the responsibility of the individual traveler. 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. 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. 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 $200.00 only). 1. 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. TRAVEL ARRANGEMENTS — NATIONAL AND STATE TRAVEL 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: I. 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 $200, provided no other advances are outstanding. 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-1 form. Provision of Section III.C.1. will be waived for prisoner transport or extradition. 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 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. Payment for individual expenses (other than group expenses as described above) must be requested by each individual on a separate MB-2 form. Payment for group travel (lodging only) may be billed directly to the County. 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. 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, When two or more people travel by private vehicle together, only one expense is reimbursable for the vehicle. If travel is by privately owned vehicle, the traveler will be reimbursed at the established mileage rate plus lodging and meals while in route. However, the maximum amount allowable for travel by private transportation can not exceed a current airline discount fare. Travel by County-Owned Vehicles The use of County owned vehicles for in-state and out-of-state travel must receive the approval of the Department Director or Division Manager as well as Support Services-Central Garage. A request and authorization for usage of a pool vehicle form must be tilled out Vehicle Operations shall be notified in advance of the request 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. With the exception of direct pre-payment, group travel and those employees authorized to use a County Procurement Card for travel, in no case should lodging be billed by the hotel, motel, etc., directly to the County and/or its agencies. Each traveler should pay for his/her own lodging and request reimbursement on form MB-2. Receipts for lodging must be supported by a copy of the itemized bill showing per night charges and all other charges. A credit card receipt for the total will not be accepted. 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. 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. Personal Expenses Flight insurance, alcoholic beverages, cleaning and pressing clothing, and similar personal expenses are not reimbursable. 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 department/divisional approval. 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); 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); Guest meals including name(s) of guest(s) and specific reasons why required; Parking (see No 4 below). 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 am. Lunch — When travel commences prior to 11:00 am. and extends beyond 2:00 p.m. Dinner— When travel commences prior to 5;30 p.m. and extends beyond 7:00 p.m. Miscellaneous Expenses which may be reimbursable if approved: 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. Parking fees — Receipts are required when expenses exceed $5.00 for any one stop. Taxicab — Receipts are required when the one-way or round trip fare exceeds $25.00. 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. Fax and Internet access — Charges are allowable when necessary for official business only Telephone — Charges are allowable when necessary for official business (the County toll phone number is (888) 350-0900 X ext #). One daily personal call is allowable in the case of overnight travel and should not exceed 15 minutes per day. Local calls are reimbursable to the extent necessary to transact County business. Gratuities 1. Waiter — The maximum daily tips for meals allowable will be 15%. Other Gratuities — Other customary gratuities actually paid will be allowed if reasonable and customary. (e.g., porters, maids). Toll Bridges, toll roads, and ferry boats — receipts are required. Other documentation --- The traveler will supply any other support documentation, as requested by the Fiscal Services Division. SCHEDULE OF RATES-NATIONAL AND STATE TRAVEL 1. Lodging — Lowest Single Occupant Rate, plus applicable tax. Meals Reimbursement for meals will be based upon the daily meal allowance authorized by the IRS. Should the traveler request reimbursement for all three meals in one day, the authorized IRS daily rate will be used as the basis of payment. 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 (appendix A) 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 daily reimbursement rate is changed. a. PERSONAL MILEAGE The County will reimburse an employee for use of personal transportation in the conduct of County business at the current established IRS rate. Reimbursement for mileage is to provide a method to compensate employees for added expenses beyond those involved in the standard commute between their domicile and their assigned workstation that they incur as a direct result of work assignments. For personal mileage reimbursement, the following definitions will apply: a. Assigned workstation —defined as the official station of work to which Management assigns an employee to any County site/building before the employee's work shift begins. Temporary workstation -- defined as a non-County Government facility, or a County Government facility assigned by Management after the beginning of an employee's work shift 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. For purposes of determining mileage reimbursement the following shall apply: 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. Mileage will be calculated from an employee's workstation as defined in IV.2.a and b. above. No mileage will be reimbursed for travel between an employee's domicile and his/her workstation. Mileage allowed will be net actual extra miles drive. 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: WORKSTATION must be specified. Workstation is meant to be normal or regular station of work to which Management assigns an employee prior to the beginning of an employee's work shift, unless otherwise specified. 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. 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"; If travel is to several destinations during trip, list nearest City, Village or Township and addresses stopped; 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. PARKING CHARGES — Reimbursement for parking charges are allowable, receipts must be attached for any one stop that exceeds $5.00. The County will not reimburse any parking violations. MILEAGE COMPUTATION/REIMBURSEMENT a. The employee will be reimbursed for 1. Miles actually driven provided the mileage reported is the shortest distance based on official highway maps; The mileage driven is in excess of that which is ordinarily incurred (known as the net actual extra miles driven). Seminar and conference mileage will be calculated as actual miles driven if the seminar or conference is an all day event or longer. (In the case of out-of-state conferences the maximum amount allowable for travel by private transportation can not exceed a current airline discount fare.) Temporary Workstation -- when a temporary workstation is assigned, only net actual extra miles driven will be allowed . No mileage will be allowed for travel between an employee's domicile and his/her official workstation. Example 1: Employee attends a meeting in Flint which is 30 miles from home. Drives to work after the meeting, which is another 30 miles. Normal drive to work is 20 miles. Employee would claim 40 miles, net actual extra miles driven (30 +30 = 60 —20 = 40 miles) Example 2: Employee drives 15 miles one way to work. On the way to work employee stops to pick up supplies which is 2 miles (one way) out of their way to work. Employee would claim 4 miles as the net actual extra miles driven. 8. CHARGES NOT REIMBURSABLE — any individual expenses such as gasoline, lubrication, repairs, antifreeze, towage and other similar expenditures. It is the Department/Division's responsibility to attest to the reasonability of the mileage and to the mathematical accuracy of the computation. Mileage Rates Mileage reimbursement rates for non-represented employees will be set at the current IRS regulation rate. The Department of Management and Budget will notify Departments/Divisions in writing should the IRS change their mileage rate. Mileage reimbursement rates for represented employees will be negotiated and approved by the Board of Commissioners. PERSONAL CELLULAR PHONES AND REIMBURSEMENT A. General Guidelines The regulations under this section covers reimbursement for expenses incurred by County employees through use of personal cellular telephones for official County business. The County will reimburse an Elected Official, Appointed Official, and/or employees for air time (and if applicable, call specific roaming charges) made on their privately owned cellular phone for County business. NO OTHER CELLULAR EXPENSE IS REIMBURSEABLE. 5. Requests for reimbursement must be made within thirty (30) days after the end of the pay period in which the business call was completed. 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. . A copy of the cellular bill showing the date of the call, airtime, and call charges must be attached to the request form (MB-4). Employees are responsible for identifying the actual business related expense. All calls that are identified as business related calls will be reimbursed at an established fixed rate as determined by Management & Budget Management & Budget will annually review this rate based on current market conditions. Notification of the rate change will be issued by Management & Budget when it occurs. The following expenses are not reimbursable: a. Monthly base charges b. Communication taxes d. Air time for calls made on prepaid calling cards All requests must be signed and dated byihe employee and approved by their supervisor and Division Manager/Department Director. It is the Division Manager/Department Director's responsibility to attest to the reasonability of the reimbursement request. VI PUBLIC/GROUP MEETING EXPENSE A. General Guidelines Policy established to clarify meeting expense as a separate expense category of the Oakland County Business Regulations or the Petty Cash Reimbursement Policy. Deemed appropriate for such gatherings under this policy, charges should not be made to travel & conference, in-service training, or training. Appropriate line items include workshops & meetings, business recruitment, special events, and recognition events. Allowable Expenses: 1. Expenses must be directly related to and associated with the conduct of County business. 2. Administrative meetings directly related to County business with official guests (an official guest is a person not otherwise employed with the County and is present at the invitation of the employee authorized to incur expenses on the County's behalf). 3. Meetings with an official organization. Business functions that include meals/refreshments are reimbursable with an agenda, list of attendees and itemized paid receipt. Food & beverages may be provided at business meetings that involve substantive business discussions with an outside party or parties in attendance. Reimbursement requests for business meals must be supported by an original itemized receipt. Conference room expenses directly related to an Oakland County sanctioned event. Non-Allowable Expenses 1. Meals at regular staff meetings. 2. Offsite meals or refreshments to discuss goals, performance, quality of work, or other normal business that could be conducted on-site during regular business hours. Approval for official public/group meetings will be submitted on the County of Oakland's Public/Group Meeting Expense form (MB-14) with appropriate documentation attached. G. William Caddell, County Clerk sc Resolution #04161 July 22, 2004 Moved by Scott supported by Knollenberg the resolutions on the Consent Agenda be adopted (with accompanying reports being accepted). AYES: Coleman, Coulter, Douglas, Gregory, Hatchett, Jamian, Knollenberg, KowaII, Law, Long, McMillin, Middleton, Moffitt, Moss, Palmer, Patterson, Potter, Rogers, Scott, Suarez, Webster, Wilson, Zack, Bullard. (24) NAYS: None. (0) A sufficient majority having voted therefore, the resolutions on the Consent Agenda were adopted (with accompanying reports being accepted), I INN APPROVE DE FUSON RESOLUTION 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 July 22, 2004 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 22nd day of July, 2004.