HomeMy WebLinkAboutReports - 2022.06.07 - 35583COUNTY MICHIGAN
BOARD OF COMMISSIONERS
June 7, 2022
COMMITTEE REPORT ,
Resolution Revisions to Business Expense Reimbursement Regulations
Chairperson, the Board of Commissioners recommends the following Board action:
Motion to recommend the Oakland County Board of Commissioners adopt the revised the Oakland County,
Michigan Business Expense Reimbursement Regulations policy as detailed in the attached document.
Chairperson, the following Commissioners recommend the adoption of the foregoing Board action: Gwen
Markham.
COMMITTEE TRACKING
2022-05-18 Finance - recommend to Board
2022-06-07 Full Board
VOTE TRACKING - Board of Commissioners
Motioned by: Commissioner Penny Luebs
Seconded by: Commissioner Eileen Kowall
Yes: David Woodward, Michael Gingell, Michael Spisz, Karen Joliat, Kristen Nelson, Eileen Kowall,
Christine Long, Philip Weipert, Gwen Markham, Angela Powell, Thomas Kuhn, Charles Moss, Marcia
Gershenson, William Miller III, Yolanda Smith Charles, Charles Cavell, Penny Luebs, Janet Jackson, Gary
McGillivray, Robert Hoffman, Adam Kochenderfer (21)
No: None (0)
Abstain: None (0)
Absent: (0)
Passed
ATTACHMENTS
1. MR04161 - Business Regulations
2. Business Expense Reimb Regulations - May 2022 Update.
3. Business Regulations - May 2022 updates comparing to MR04161 document
July 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 CO..vNISSIONERS
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
Finance Committee Vote:
Motion carried on unanimous roll call vote
j' i
' FINAL, FORMAT
OAKLAND COUNT', MICHIGAN
BUSINESS EXPENSE REIMBURSEMENT REGULATIONS.
INDEX.
SECTION I GENERAL RESPONSIBILITY (page 1)
SECTION II SEMINAR/CONFERENCE TRAVEL (page 2)
SECTION III NATIONAL AND STATE TRAVEL (page 2)
SECTION TV MILEAGE REIMBURSEMENT (page 8)
SECTION V CELLULAR PRONE REIMBURSEMENT (page 10)
SECTION VI 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
a equivalent position) for the implementation of Oakland Counvs Business.
Expense Reimbursement Regulations including; but not limited to, the
1 determination that the expense is required to conduct County business- and
that sufficient funds are available for such. expense.
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 PersonneI,.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
i
M
by these regulations. Complete explanation and justification must be
shown on the proper Management & Budget ) form.
F.. Authorized app.:,val 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.
G. 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.' .
SEMINARSAND/OR CONFERENCES
A. GENERAL GUIDELINES
The regulations under this section covers travel that does not involve an
.,overnight stay.
B. 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:
L, 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 event.
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 (#375,6).
or another appropriate line item such as Workshops and Meetings
(#3844).
3. Compliance and completion of applicable forms is the .
the -individual traveler. responsibility of
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 fortravel-related reservations
and expenses under this section:
l_ 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).
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:
l . 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-
b. The County will prepay, directly to the vendor(s), for the
applicable expenses listed in Section III.C.I.a. upon request .
of the traveler on a properly completed MB-1 form.
c. Provision of Section III.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
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'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_
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 privately owned vehicle, the traveler wilI
be reimbursed at the established mileage rate plus
dodging and meals while in route. However, the
maximum amount allowable for travel by private
transportation can not exceed a current airline discount
fare. .
County -Owned Vehicles 5. Travel by
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 filled out. 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
4
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, 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.
C. 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..
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 S) 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 ServicesDivision
following department/divisional approval.
2.. Documentation —Expenses not substantiated. by required receipts
will not be reimbursed. Thefollowing 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 7.0 p.m.
4. 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.
b. Parking _fees — Receipts are required when expenses exceed
$5.00 for any one stop.
c_ Taxicab = Receipts are required when the one-way or. round
trip fare exceeds $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 Internet access —. Charges. are allowable when
-necessary for official business only.-
.6.
f 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.
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, maids).
h. Toll Bridges, toll roads, and ferry boats — receipts are
required.
i. 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.
L Lodging —Lowest Single Occupant Rate, pies applicable tact.
2. - 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%
j 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.
PERSONAL MILEAGE
l: 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.
2. For personal mileage reimbursement, the following definitions
will apply:
a. ..Assigned workstation —defined as the official station o
work to which Management assigns an employee to any
County, site/building before the employee's work shift
begins.
b_ 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.
3. 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 cor$pleted. 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.
4. 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 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.
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5. MB -3 INDIVIDUA.L 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. WORKSTA T ION. 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.
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 ofthe.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-
6- 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.
7. NIILEAGE COMPUTATION/REIMBURSEMENT
a: The employee will be reimbursed for:
1: Miles actually driven provided the mileage
reported is the shortest distance based onofficial
highway maps;
2. The mileage driven is in excess of that which is -
ordinarily incurred (known as the net actual
extra miles driven).
b. 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.)
c: Temporary Workstation — when a temporary
workstation is assigned, only net actual extra miles
driven will be allowed
9
d. No mileage will be allowed for travel between are
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 IS 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. .
9. 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.
V PERSONAL CELLULAR PHONES AND R EIMBURSEMENT
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.
B. 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.
C. Requests for reimbursement must be made within thirty (30)days after the
end of the pay period in which the business call was completed.
l . 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 billshowing 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_.
3. 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.
4_ The following. expenses are not reimbursable:
a: Monthly base charges
b. Communication taxes
d. Air time for calls made on prepaid calling cards
5. 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/DepartmentDirector's responsibility to
attest to the reasonability of the reimbursement request.
VI. . - PUBLICIGROUP MEETING EXPENSE
A. General Guidelines
Policy established to clarify meeting expense as a separate expense
category of the Qakland 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.
B. Allowable Expenses:..
l . Expenses must be directly related to and associated with the
conduct of County business.
i1
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.
4. Business functions that include meals/refreshments are
reimbursable with an agenda, list of attendees and itemized paid
receipt.
5. Food & beverages may 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.
C. Non -Allowable Expenses
1. Meals at reguiar'staffmeetings.
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.
D. 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.
-12
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, Kowall, 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).
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01-
�1-2-pl6yq
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
1, 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 ounty of Oakland at
Pontiac, Michigan this 22nd day of July, 2004.
G. William Caddell, County Clerk
OAKLAND COUNTY, MICHIGAN
BUSINESS EXPENSE REIMBURSEMENT REGULATIONS
INDEX
SECTION I GENERAL RESPONSIBILITY
SECTION II SEMINAR/CONFERENCE — WITHOUT OVERNIGHT STAY
SECTION III BUSINESS TRAVEL WITH OVERNIGHT STAY
SECTION IV MILEAGE REIMBURSEMENT
SECTION V CELLULAR PHONE REIMBURSEMENT
SECTION VI PUBLIC/GROUP MEETING EXPENSE
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,
that the expense is incurred in the most cost-effective manner, and that
sufficient funds are available for such expense. Individuals expecting to be
reimbursed by the County for travel or other expenses should review the
Business Expense Regulations in advance of incurring costs and should
inquire if they have questions to avoid the possibility of the individual
making expenditures that are not reimbursable by the County.
B. All county employees shall use good judgment in avoiding any appearance
of improper use of county funds. All County expenditures approved under
this policy shall be in compliance with the Standards of Conduct for
County employees established under the Oakland County Merit Rules.
C. 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.
D. No individual other than the County Executive and the Chairperson of the
Board of Commissioners has 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 and clear rationale
to the County Executive or Chairperson of the Board of Commissioners
prior to incurring the expense.
E. 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. The term "traveler"
may also be referenced when an employee is traveling on County
business.
F. 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 by these regulations.
Complete explanation and justification must be provided in advance of
any expenses being incurred. The term "traveler" may also be referenced
when a Non -County Personnel individual is authorized to travel on County
business.
G. Authorized approval of a County Expense Card may be used for
conference registrations, airfare charges, hotel accommodations, and
parking. Oakland County Business regulations and the Oakland County
Expense Card Policies and Procedures must be strictly adhered to.
Unauthorized use could result in disciplinary action as described in the
Oakland County Merit System rules.
H. Should the IRS determine any expenses listed herein as taxable, the
employee will be required to pay income tax on such earnings. In no case
will the County reimburse taxable income. If any section of this
Regulation is determined to be invalid that shall not impact any remaining
sections.
I. Expenses may only be reimbursed under this policy if sufficient spending
authorization is available in a department's existing budget.
J. The County's financial management application contains an expense
reporting system that is to be used to authorize and pay expenses incurred
by individuals in conducting County business.
A. GENERAL GUIDELINES
The regulations under this section covers travel that does not involve an
overnight stay.
B. The County may reimburse employees, if approved, for the cost of
attending seminars and conferences relevant to the employee's assigned
work responsibilities, 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 event and not covered by
the registration fee for the event.
A. GENERAL GUIDELINES
1. The regulations under this section covers travel by employees, on
County business, that involves:
Either:
a. National and/or State association conference, seminar
and/or meeting directly relevant to an employee's assigned
work responsibilities, or
b. County economic development business
development travel pre -approved in writing by the
County's Director of Economic Development and the
Deputy County Executive who has responsibility for the
Department of Economic Development; the written pre -
approval shall be uploaded as supporting documentation
within the expense reporting system; and
C. At least one (1) overnight stay.
2. Expenses under this section will generally be charged to the
Department's/Division's Travel and Conference line item.
However, the Expense Items in the expense reporting system are
mapped to specific line items to uniformly capture business
expense information.
3. Compliance and submission within the expense reporting system,
including, required supporting documentation, 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 or extends the
length of stay for personal leisure (using accrued leave time), the
extra cost shall be borne by the traveler.
B. Business Expense Processes
The following County financial system transactions are to be used for
travel -related reservations and expenses under this section:
4
1. Spend Authorization — Used to request travel, earmarking the
funds from the budget for the specific request. The Spend
Authorization also is used to request and pay a travel advance if a
traveler's out of pocket expenses are reasonably expected to
exceed $200. The Spend Authorization must be completed a
minimum of fifteen (15) working days before a trip.
2. Prisoner transport is an exception on the minimum fifteen (15) day
prior to the trip requirement as generally petty cash is used for time
sensitive prisoner transport travel needs.
3. Expense Report — 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 eligible business expense costs
incurred.
C. TRAVEL ARRANGEMENTS
1. Travel Approval
a. As used in this section Traveler means employee as defined
by Section I(E) and Non -County Personnel as defined in
Section I(F).
b. A Spend Authorization must be completed in the expense
reporting system a minimum of fifteen (15) working days
before the trip to authorize the business expense. The
Spend Authorization request should include all estimated
business expense items required for the travel. The County
will prepay, directly to the vendor(s), for the applicable
business expenses. with an Expense Card. The traveler is
required to complete an Expense Report in the expense
reporting system.
C. Provision of Section III.C.1. will be waived for prisoner
transport or extradition.
2. Group Travel
a. One Expense Report 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 included on the Expense Report
documentation and the other conditions described above in
section III.C.I., are complied with.
b. A single request for payment reimbursement using an
Expense Report or a group attendimga similar event on the
same day and at the same place may be requested by the
individual responsible for arranging the event. A list of all
County attendees must be provided as part of the required
supporting documentation.
C. Payment for individual expenses (other than group
expenses as described above) must be requested by each
individual via a separate Expense Report.
d. Payment for group travel (lodging only) may be billed
directly to the County Expense Card.
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 IRS established Mileage Rate.
b. When two or more people travel by private vehicle
together, only one expense is reimbursable for the vehicle.
C. 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 cannot exceed
a current airline discount fare.
5. 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 Vehicle Operations -Central Garage.
A request and authorization for usage of a pool vehicle form must
be filled out. 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. Non-standard lodging (e.g., Airbnb, VRBO, etc.) shall be
utilized only if such use is cost-effective and any Host
rental agreement is submitted in advance of the rental to
Risk Management & Corporation Counsel for review and
written approval of both. With the exception of direct pre-
payment, group travel and those employees authorized to
use a County Expense 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 through an
Expense Report within the expense reporting system.
C. 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.
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 but reimbursement will occur only at
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.
8. Alcoholic beverages
The cost of alcoholic beverages is not reimbursable in any
circumstance.
9. 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.
10. Personal Expenses
Flight insurance, cleaning and pressing clothing, and similar
personal expenses are not reimbursable.
D ACCOUNTING FOR EXPENSES
1. Travelers are required to submit Travel Expense Reports — Within
fifteen (15) working days at the end of the travel, a final accounting of
the actual expenses will be submitted with appropriate documentation
through an Expense Report within the expense reporting system. The
Expense Report will be routed for appropriate approvals within the
expense reporting system.
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: taxi, car rental, ride share, 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
County business reasons why required;
f. Parking (see No. 4 below).
3. Meals — The County will utilize the standardized Government Services
Administration (GSA) daily meal reimbursement rates based on
destination location. The GSA daily rate includes an amount for
breakfast, lunch, dinner, and incidental expenses. The daily rate will
be prorated based on the time of travel. Any required proration of the
GSA daily rate for the first and last day of travel is noted under the
Schedule of Rates section (Section III(E)(2)).
4. Miscellaneous Expenses which may be reimbursable if approved:
a. Registration fees — For conventions and meetings for
individuals attending as official representatives of the
County. An agenda, literature, and receipts must be
attached showing whether or not meals are included.
b. Parking fees — Receipts are required when expenses exceed
$5.00 for any one stop. Airport/Hotel parking should be
the lowest possible cost. A business purpose explanation is
required when using more expensive parking such as hotel
valet or using more expensive airport terminal parking.
C. Taxi, Shuttle, Ride Share, or other transportation. —
Receipts are required when the one-way or round-trip fare
exceeds $5.00.
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 Internet access — Charges are allowable when
necessary for official business only.
f Gratuities
1. The GSA meal rates established by the federal
government already account for gratuities and
therefore additional meal gratuities are not eligible
for reimbursement.
2. Other Gratuities — Other customary gratuities
actually paid will be allowed if reasonable and
customary (e.g., porters, maids).
g. Toll Bridges, toll roads, and 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 REIMBURSEMENT RATES
1. Lodging — Lowest Single Occupant Rate, plus applicable tax.
2. Meals
Reimbursement for meals will be based upon the daily meal
allowance authorized by the IRS using the GSA rates previously
referenced. The GSA daily rate will be used as the basis of
payment. The GSA daily rate for reimbursement will be prorated
based on the specific times entered on the Expense Report as
follows:
• First day reduced to 76% of the daily rate when travel starts
equal to or later than 8:30am
• First day reduced to 49% of the daily rate when travel starts
later than 2:00pm
• First day - no meal reimbursement will be eligible when
travel starts later than 5:30pm
• Last day reduced to 24% of the daily rate when travel ends
equal to or before 8:30am
• Last day reduced to 51 % of the daily rate when travel ends
before 5:30pm
The GSA rate table link can be found in the Spend Authorization
and Expense Report work areas in the expense reporting system.
The GSA rate table line will provide the authorized IRS daily rate
and the appropriate amounts to be reimbursed for each meal will
be calculated based on the expense data entered in the expense
reporting system. The rates will be updated whenever the IRS
authorized daily reimbursement rate is changed (typically effective
October lst with the change in fiscal year).
IV PERSONAL MILEAGE
l . 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 bevond those
involved in the standard commute between their domicile and their
assigned workstation that they incur as a direct result of work
assignments.
2. For Workstation to Workstation 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.
b. 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.
3. An Expense Report 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 entered in the expense reporting
system by the employee and approved by the authorizing role
within expense reporting system. It is the employee and
authorized Expense Report approver's responsibility to ensure the
request is accurate and complete. The MB-03 Car Mileage Report
form can be used for the mileage reimbursement details and
attached in the expense reporting system for the Expense Report
supporting documentation.
4. 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
10
liability insurance, as required by the State of Michigan, at
their own expense.
b. 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.
5. WORKSTATION TO WORKSTATION MILEAGE - The following
guidelines apply to the calculation of mileage:
a. 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.
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
l . 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 documented. The MB-03 Car
Mileage Report form can be used for the mileage
reimbursement details and attached in the expense
reporting system for the Expense Report supporting
documentation.
6. 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.
7. 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 or common mapping applications.
11
2. The mileage driven is in excess of that which is
ordinarily incurred (known as the net actual extra
miles driven).
b. 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 cannot exceed a current airline discount
fare.)
C. Temporary Workstation — when a temporary workstation is
assigned, only net actual extra miles driven will be allowed
d. 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 40 miles. Normal drive
to work is 20 miles. Employee would claim 50 miles, net actual extra
miles driven (30 + 40 = 70 — 20 = 50 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.
9. 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 (typically changes
are effective with the beginning of a calendar year). Mileage
reimbursement rates for represented employees will be negotiated
and approved by the Board of Commissioners. Mileage rates will
be maintained in the County's expense reporting system.
t2
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. County employees using personal cellular
telephones for County business shall adhere to the County's Electronics
Use Policy.
B. The County will reimburse an Elected Official, Appointed Official, and/or
employees for incremental airtime (and if applicable, call -specific roaming
charges) made on their privately owned cellular phone for County
business. NO OTHER CELLULAR EXPENSE IS REIMBURSEABLE.
C. 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 an Expense report. All calls
for which reimbursement is requested must be listed separately.
2. A copy of the cellular bill showing the date of the call, airtime, and
call charges must be attached as supporting documentation on the
Expense report. Employees are responsible for identifying the
actual business -related expense.
3. 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.
4. The following expenses are not reimbursable:
a. Monthly base charges
b. Communication taxes
d. Airtime for calls made on prepaid calling cards
5. All requests must be submitted by the employee and approved by
their supervisor and Division Manager/Department Director.
6. It is the Division Manager/Department Director's responsibility to
attest to the reasonability of the reimbursement request.
13
A. General Guidelines
The regulations under this section clarify meeting expense as a
separate expense category of the Oakland County Business
Regulations or the Petty Cash Reimbursement Policy. EXPENSES
REIMBURSED UNDER THIS SECTION MUST BE DIRECTLY
RELATED TO AND NECESSARY FOR THE EFFECTIVE
CONDUCT OF COUNTY BUSINESS. Expenses may be
reimbursed for the following types of meetings, with an agenda
and list of attendees:
a)
Administrative meetings directly related to County business with
official guests. An official guest is a person not otherwise
employed with the County, who has official business to discuss
with County employees, and is present at the invitation of the
employee authorized to incur expenses on the County's behalf.
b)
Meetings with an official organization that has a business
relationship with the County.
c)
Business functions to convey or receive information from
individuals with an interest in County affairs.
d)
Lengthy internal meetings held on an irregular frequency where
provision of foodibeverage allows for more effective discussion
and decision making by county employees — for example, annual
half- or full -day strategic planning sessions. Expense
reimbursement for this category of meeting requires written pre -
approval by the elected official or deputy county executive with -
responsibility for the department or division holding the meeting.
The written pre -approval shall be uploaded as supporting
documentation within the expense reporting system.
B. Allowable Expenses:
2.
Food & beverages, if provision of such foodibeverage allows for a
more effective meeting.
3.
Conference room expenses directly related to an Oakland County
sanctioned event.
C. Non -Allowable Expenses
1. Coffee, snacks, or other food/beverages regularly consumed by
staff during the work day.
2. Food/beverage at regular staff meetings.
3. Alcoholic beverages.
D. Reimbursement for official public/group meetings will be
submitted on an Expense Report in the expense reporting system
with appropriate documentation attached. Charges deemed
appropriate for meetings under this policy will be charged to the
appropriate line item as mapped by the selected Expense Item in
14
the expense reporting system. Itemized paid receipts are required
for all reimbursement.
OAKLAND COUNTY, MICHIGAN
BUSINESS EXPENSE REIMBURSEMENT REGULATIONS
SECTION I GENERAL RESPONSIBILITY k1
SECTION IT SEMINAR/CONFERENCE TPLib'EI #ate 'ITHOUT
OVERNIGHT STAY
SECTION III NATIONAL _ _ND Cn-� T-F_-B SINESS TRAVEL (paze 2) ITH
OVERNIGHT STAY
SECTION IV MILEAGE REIMBURSEMENT 4
SECTION V CELLULAR PHONE REIMBURSEMENT=�
SECTION VI PUBLIC/GROUP MEETING EXPENSE (page 1 1)
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 an
di-nt cuffi&icrtt fur are ar :;uch e;�-Pen;t., that the expense is
incurred in the most cost-effective manner, and that sufficient funds are
available for such exoense. Individuals exnectin4 to be reimbursed by the
County for travel or other exoenses should review the Business Expense
Regulations in. advance of incuirina costs and should inaulre if they have
ouestions to avoid the i3ossibility of the individual makina expenditures
that are not reimbursable by the County.
B. All county employees shall use Good iudament in avoidin<a anv appearance
of improper use of county funds. All Countv expenditures approved under
this pol.icv shall be in. compliance with the Standards of Conduct for
County employees established under the Oakland County Merit mules.
B-. C. 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—D. No individual other than the County Executive and the Chairperson of the
Board of Commissioners 1a,,ehas the authority to establish special rates,
certify any expenses for payment or approve any waivers which do not
F g I?i&
conform with these Regulations. If a department or individual requests a
waiver of these regulations he or she must submit an explanation and clear
rationale to the County Executive or Chairperson of the Board of
Commissioners prior to incurring the expense.
D-E. 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. The term "traveler"
may also be referenced when an emrslovee is traveling on County
business.
&F. 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 by these regulations.
Complete explanation and justification must be sheer n on thc- pr:/N r
=Cnt ' yZ-U d (i ) f3s. JrovIded In advance Of any expenses
being incurred. The term "traveler" a.-nav also be referenced when. a Non-
Countv Personnel individual is authorized to travel on County business.
F—& Authorized approval of a County Pr ,curc-A:e tiaardExpense Card may be
used for conference registrations, airfare charges, hotel accommodations,
and parking. Oakland County Business regulations and the Oakland
County Procurcm=tExpense Card Policies and Procedures Wi4n,lust be
strictly adhered to. Unauthorized use could result in disciplinary action as
described in the Oakland County Merit System rules.
G H. Should the IRS determine any expenses listed hefe-ii-1 erein as taxable_ the
employee will be required to pay income tax on such earnings. In no case
will the County reimburse taxable income. if any section of this
Regulation is determined to be invalid that shall not i nnact anv remaminor
sections.
Expenses may only be reimbursed under this policy if sufficient sioendma
authorization is available in a department's existing budget.
J. The County's financial nzanaL-ement annlication contains an expense
renortina system that is to be used to authorize and t)av expenses incurred
by individuals in conducting County business.
H SEMINARS AND/OR CONFERENCES V THOUT ON'ERNIGHT STAB'
A. GENERAL GUIDELINES
The regulations under this section covers travel that does not involve an
overnight stay.
'n 11 "' 1, —, -�d 19-2-jk�
B. The County N44i-nav reimburse employees, if approved, for the cost of
attending seminars and conferences relevant to the ernj3lovee's assianed
ibi J i I involve I work resoons' 'I'des, which do not olve 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 event.- and not covered by
the registration -fee for the event.
1H N%- TION,kL ATN'D STY v'rEBUS [NESS TRAVEL WITH OVERNIGHT
STAY
A. GENERAL GUIDELINES
I The regulations under this section covers travel by employees, on
County business, that involves:
Either:
a. National and/or State association conference, seminar
and/or meeting directly relevant to an ein plovee's asslan.ed
work responsibilities, or
a-.b. County economic development business
development tra-,,,el pre -approved in writMz by the
County's Director of Economic Development and the
Deputy Countv, Executive who has responsibility for the
Department of Economic Develooment-, the written pre -
approval shall be uploaded as suoportin-2, documentation
within the expense reportingsystem; and
lac. At least one (1) overnight stay.
2. Expenses under this section will generally be charged to athc
Department's/Division's Travel and Conference line item
{f-7 3 2 0 1 S) c-.- aia o th �- r app, rcpfi-ate. H o Nv ev e r, the e Expense Items in
I
the expense reporting system are mapped to specific line iteffi siaek
as-Warksh-ops anI-Mee4n-s- - �732�- items to uniformix capture
business expense information.
3. Compliance and comp,'�ti-oi- of f�-,riussubmlsslon within
the expense reporting system, includin-ci, required supporting
documentation, 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 pennitting-
5. Travel should be made by the most direct and/or cost-effective
route. If an employee travels by an indirect route- or extends the
length of stay for personal leisure (using accrued leave time), the
extra cost shall be borne by the traveler.
Revised 10.120n4 4
B. FORMSBusilless Expense Processes
The following County 4e sfinancia',, systein transactions are to be used
for travel -related reservations and expenses under this section:
NI q I .A IDT)P.I-N�T.A T 'AND CASH A-�NGE FR OTILAAEL
S T VA -
Ulscd to Y:Cqidest air-liiae -,teke4-3, to. pro pay locIrgiin kay 0 PL
eanf�rcncc rc-Is-L:-at-.. , aig.&' r rcqa-cat a travcl adv=,cc (-ave
$2.00.0,0 a :
�,,12 2 TRA%,T-L =?KNNSE HERS-pend Authorization -
Used to request travel, eaim arkim,, the funds from the budget for
the specific request. The Spend Authorization also is used to
request and pa�7 a travel advance if a traveler's out of Docket
expenses are reasonably expected to exceed $200. The Spend
Authorization must be completed a minimum of fifteen (15)
working days before a trip.
2. Prisoner transport is an exception on the minimum fifteen (I -'-,) da,,,,
1)1-lor to the ti-I'D requirement as Lenerallv petty cash is used for time
sensitive prisoner transport travel needs.
�3. Expense. Report - 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 eessteli�1ble business expense costs
incurred.
C. TRAVEL ARRANGEMENTS N,VLEONAL AND STATE E TPA"" E' L,
1. Travel Approval
a. As used in this section Traveler means crnDlovee as defined
by Section I(E) and Non -County Personnel as defined in
Section ectl'on. I(F).
a. A -oSt for T.-a-vol Apprc;�-,a!" farm (I,413 I)SL)end
Authorization must be completed and nd t--In the
ID r.a",ia,+exDense rcoortina systeni a
minimum of fifteen (15) working days before the trip if afiy
e4'to authorize the tb!l-avJrg candllacr,-s
1. 4i.lin Ti;avel inz,.,elve-1
Pr
e 1 .0 r-egisti-C-tIon;lSbusiness expense. The Spend
Authorization request should include all estimated
business expense items required
I-asla A-dvarco is rcquested a&-.,;= vvill". b
paid ufflo 1� Cu
-s-j tra-,I Y s out cf* N -1: ct cxpcn-_ase
--&a-oa:ably ex-, e�ed te exec:cd S2�, p,ovidcd r,3
ethef advan-,-es a e-&utstandi-ng.
b. for the travel. The County will prepay, directly to the
vendor(s), for the applicable business expenses listed in
S'ec-cxi 11I.C. I.a. uron rzqui,a-, ,)f t4e. with an Expense
Card. The traveler ei r?; oa,,n1?v:v ME 1. fE&mais
required to complete an. Expense Resort ;n the expense
reportin` system.
C. Provision of Section III.C.1. will be waived for prisoner
transport or extradition.
2. Group Travel
a. One (l) NIB. l fb mExpense Report 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
liswdincluded on the femi, of eerresper-dcncc attcch---d to
the foriu,Expense Report documentation 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 forExpense Retort or a group attending a similar
event on the same day and at the same place-(.,-
att�-ndancc-at a Cl az� b: oof dire -ar r ac; t rig)
may be requested by the individual responsible for
arranging the event. A list of all County attendees must be
-l> di)rovided as hart of the required supporting
documentation.
C. Payment for individual expenses (other than group
expenses as described above) must be requested by each
individual onvia a separate r,Il? ? ferr.,Expense Report.
d. Payment for group travel (lodging only) may be billed
directly to the County Expense Card.
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 C-au; Il� S established Mileage
Rate a:; a7prc�,2,d v-, tl,:: Board of Ge issi net:.,
b. When two or more people travel by private vehicle
together, only one expense is reimbursable for the vehicle.
C. 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 ear-,—iet;;annot
exceed a current airline discount fare.
5. 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 capes c..:aesVehlcle Oi)erations-
Central Garage. A request and authorization for usage of a pool
vehicle form must be filled out. 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. Non-standard lod aiM4 le.�., Airbnb, VRBO, etc.) shall. be
utilized on.iv if such use is cost-effective and anv Most
rental aQrcement is submitted in advance of the rental to
Risk Mana�ernent & Comoration Counsel for review and
written awroval of both. With the exception of direct pre-
payment, group travel and those employees authorized to
use a County P -ee -^m^i9rExDense 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 en. form ME _'-through an Exnense Report
within the expense reoortina- systern.
C. 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.
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 fc-r the da-,�- but
reimbursement will ret-e-,�occur only at the scheduled daily
�!RM
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. --Tho cast c¢ ol.c-oholio
S. Alcoholic beverages
The cost of alcoholic beverages is not reimbursable in any
circumstance.
8-.9. 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-:10. Personal Expenses
Flight insurance, a1 J v?ic bey craoS__cleaning and pressing
clothing, and similar personal expenses are not reimbursable.
D ACCOUNTING FOR EXPENSES
Travelers are required to summit Travel Expense Vouc',:cas (MI-E
'4Reoorts - 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 NIB 24bnn. Submit forms to t
A f �a :g depu:'171_—RVd1 isicN
appr'e�lthrough an Expense Report within the ext)ense rei)ortmQ�
system. The Expense Report will be routed for nix-mriate ni)rovals
within the expense resorting system.
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. Transportations-_: taxi, car rental, ride share, 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
County business reasons why required;
f Parking (see No. 4 below).
Alloy:=-oas .ill be based an th f;�llo = i �� chedu[c.
a. B.- lZa3t- 'Whim tra,,31 i0='n,o3,r 1Jricr :o 7:00 a.m. and
l3.11c%n tr ;' 1 conim-oncos prior tc 1 1:0-0 a.n:. and
1 :I�LI' � e heant % �l .c% :o-nce?s 1.1' r to 5:?0 p.i 8. and
3. Meals — The County will. utilize the standardized Government Services,
Administration (GSA) daily heal reimbursement rates based on.
destination location. The GSA daily rate includes an amount for
breakfast. lunch, dinner, and incidental expenses. The daily rate will.
be prorated based on the time of travel. Any required proration of the
GSA dailv rate for the first and last day of travel is Noted under the
Schedule of Rates section (Section 1[1(E.)(2)).
4. Miscellaneous Expenses which may be reimbursable if approved:
a.
Registration fees — For conventions and meetings for
individuals attending as official representatives of the
County. A7pFe-_,+u:nAn agenda, literature, and receipts must
be attached showing whether or not meals are included.
b.
Parking fees — Receipts are required when expenses exceed
$5.00 for any one stop. Aimort/Hotel parking should he
the lowest possible cost. A business oumose explanation is
required when usini more expensive parking such as hotel
valet or using more expensive airnort tenninal varkinz.
C.
Tc,, iUca-bTaxi, Shuttle, Ride Share. or other transportation. —
Receipts are required when the one-way or round—trip fare
exceeds $?5 5.00.
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 Internet access — Charges are allowable when
necessary for official business only.
f_
Tc? c ? c..L C: -; ; z -;;: all o'!zllc e '.. l: on ec-ess�yer
r-
` c in3� s (tho County toll phor-c numl cr is-i88 }
'�0 0900 �K`Lt-). c dall pvr.:zal c-all is N
4,1v casc of tfa-ve':� ,heuld pot _c_ d 1 v
O, -s- hCx"-sp-�- L3ca! -alkar-t znt
to tranmoto,-11Ht-y busiiiess.-
� f.Gratuities
1 Waritcr TI-- d-a'ly t- --, for--Ha,---a6-
I�N� A I IP
a[lo-!,abl-; Will 1507'.
1. The GSA meal rates established by the federal
government already account for -m.-atuities and
therefore additional meal aratuities are not eligible
for reimbursement.
2. Other Gratuities - Other customary gratuities
actually paid will be allowed if reasonable and
customary-. (e.g., porters, maids).
4-.g._Toll Bridges, toll roads, and ferry boats - receipts are
required.
i-. h. Other documentation - The traveler will supply any other
support documentation, as requested by the Fiscal Services
Division.
E. SCHEDULE OF REIMBURSEMENT RATES NNTJONy;_� ID
STATE TR,'VVEL"
1. Lodging - Lowest Single Occupant Rate, plus applicable tax-
2. Meals
Reimbursement for meals will be based upon the daily meal
allowance authorized by the IRS. Should usi.,nor the tm-21ar
fc- aP4hfe.-,-nCa�S in. one da�, th- authl on'zcd
?GSA rates previously referenced. The GSA daily rate will be
used as the basis of payment. S-h:�,dld tho traveler reqdc-st
r-Ijr.,jxs-c-.m-ont f6r on-c oc two na--als duHrig -, p-arti-Cular day, th-0
level, of The GSA dailv rate for reimbursement will rcfl--C+I die
prthe -1 --d llU,?wily
based on the specific times entered on the Exi)ense Report as
follows:
Bakt'a-.-110/
Lunch
D;----
52 0
* First day reduced to 76% of the daily rate when travel starts
equal to or later than 8:30am
* First day reduced to 49% of the daily rate when travel starts
later than 2:00Dm
* First day - no meal reimbursement will be eh0ble when
travel starts later than 5:30i)m
* Last day reduced to 24% of the daily rate when travel ends
equal to or before 8:30ani
'��2 i-nes " F e
10
0 East day reduced to 51 % of the daily rate when travel. ends
before 5:30prn
The D-1v _- -,) GSA rate table link can be found in
the Spend Authorization and Expense Report work areas in the
expense reporting systern. The GSA rate table line will provide a
chcduly the authorized IRS daily rate and
the appropriate amounts to be reimbursed for each meal--T4e
amcul:ltJ will be calculated based on the Ficc-: l ervivec sekedule
<Jll o .od- to A��..�.. oaal all; . mncc reI t
Sch--dulcexoense data entered in the expense reoortimy system.
The rates will be updated whenever the IRS authorized daily
reimbursement rate is changed- (tvDically effective October I"
with the chani e in fiscal vear).
IV PERSONAL MILEAGE
l . 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.
2. For prf&eF.a4Workstation to Work -station 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.
b. 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.
3. Thy i.ywl `. id :aI Car Mil -aI c An Expense Report (fc3= -%TB 31, 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 signiedentered in the exi3ense reoortin� system by the employee
11
and approved by their supcI-%-i,or and Division M-anag-e
Dvpai- c -.t Dircct,a:.the autlrorizin!a role within. expense renortin,a
system. It is the superF is or and.
Difeetoemzilovee and authorized Expense Report approver's,
responsibility to ensure the request is accurate and complete- The
MB-0 3 Car Mileage Report form can be used for the mileaffe.
reimbursement details and attached in the expense reportinff
system for the Expense Repot t supi)ortinc documentation.
4. 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
as defined in IV2.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.
5. �\3 II`?DI�'-DT '.,T- C;ti PWORKSTATION TO WORKSTATION
MILEAGE iR ORT This fo: r m� the c tc xtipsrt pe; acral
veliiec nl:lcagc fo.The following
guidelines apply to the co r.plct4oncalculation of th-is fo—,mmilea-ae:
a- 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.
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
L 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
12
traveled must be ti rid L�_ a^ '. _9 T'_ r -;�,crla, rn
- edocum.ented. The MB-03 Car N ilea--e
Report form can be used for the mileage
re;inbursement details and attached in the expense
rei)ort1n!4 systern for the ExT)ense Revort suDoortin!;
documentation.
6. 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.
7. 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; or common mam)in 2 amlications.
2. The mileage driven is in excess of that which is
ordinarily incurred (known as the net actual extra
miles driven).
b. 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 ticannot exceed a current airline
discount fare.)
C. Temporary Workstation — when a temporary workstation is
assigned, only net actual extra miles driven will be allowed
d. 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 anothcor -1010 miles.
Normal drive to work is 20 miles. Employee would claim 4050 miles, net
actual extra miles driven (30 + 3, =— 9 0 = 70 — 20 = 4450 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.
�:`��a �3E:a;•.�.��-c.�&1�1��5�::j3�i�$4-@:�:_���:i''.�u:,vi=c^Srii�e.�t�^�^"'.n. z4c
13
It is the Department/Division's responsibility to attest to the
reasonability of the mileage and to the mathematical
accuracy of the computation.
9. 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. (tvpically
chances are effective with the becinnina of a calendar year).
Mileage reimbursement rates for represented employees will be
negotiated and approved by the Board of Commissioners. Mileage
rates will be maintained in the Countv,s expense reportin(-Y system.
V 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. County emi)lovees using personal cellular
telephones for County business shall adhere to the County's Electronics
Use Poliev.
B. The County will reimburse an Elected Official, Appointed Official, and/or
employees for c_f --tinieincremental airtime (and if applicable, call --specific
roaming charges) made on their privately owned cellular phone for County
business. NO OTHER CELLULAR EXPENSE IS REIMBURSEABLE.
C. 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 p-rcperly on p,'----e-and
si F � d ��i it iiii % I 3 < Ilir�� iir� ii ` r fi "� ✓ � 1). T&
b 1
propczly coPr= 10t— the far, allan Expense report. All calls for
which reimbursement is requested must be listed separately.
2. A copy of the cellular bill showing the date of the call, airtime, and
call charges must be attached teas sum)ortina documentation on
the ucct fb --� ,Expense report. Employees are
responsible for identifying the actual business —related expense.
".' ie?C-
10-22444
14
3. 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.
4. The following expenses are not reimbursable:
a. Monthly base charges
b. Communication taxes
d. <^�cAirtime for calls made on prepaid calling cards
5. All requests must be s-i ;;d and dot:-dsubn-Bitted by the employee
and approved by their supervisor and Division
Manager/Department Director.
6. It is the Division Manager/Department Director's responsibility to
attest to the reasonability of the reimbursement request.
A. General Guidelines
ivy z a�!:4,, ,-'�The regulations under this section. clarify meeting
expense as a separate expense category of the Oakland County
Business Regulations or the Petty Cash Reimbursement Policy.
peenied
, .,.�., r., !,•. ,l (, i�i':;::c;•,',, :3; ei:=i�� t:uii::t"3`�' "i .:ulr.:n` .1�".�}rE1�3�=i3{{i-��-'r'r@
a crtj .EXPENSES REIMBURSED UNDER THIS
SECTION MUST BE DIRECTLY RELATED TO AND
NECESSARY FOR TIRE EFFECTIVE CONDUCT OF COUNT'
BUSINESS. Expenses may be reimbursed for the following tunes
of ineetinas, with an au-enda and list of attendees:
E,:pc-,-as S n3 :t bC directly r; 1'�t� zc 44e-aF aasoco :t:d ;;'Itli the
conduct of Count;' bu;,inc:.
27al Administrative meetings directly related to County business
with official guests -(-an. An official guest is a person not otherwise
employed with the County, who has official business to discuss
with County emnlovees. and is present at the invitation of the
employee authorized to incur expenses on the County's behalf_
37bi Meetings with an official organization that has a business
relationship with the County.
c1 Business functions tk--t t e? dL Tnvwlu:'ry chrncr a c
, °itk an ' , Iic; to convey or receive information
ID
from individuals with an interest in County affairs.
Revised 1 4QQ94 15
4_d) Lenativ internal meeting
s held on an irreaular freauencv
v,,-liere provision. of -att--i:,cce-sj'ood,/bevera--e allows for more
effective discussion and 4_nVr;�cd Paid r-30e:Ptdeclslon making by
county em-Diovees — for cxamL)le, annual half- or full-da-v strateLyle
manning sessions- ExDense reirnbursement for this cate(-Yory of
meeting re(iuires written pre -approval by the elected official or
deputy county executive with resoonsibilitv for the department or
division holding the meeting. The written pre -approval shall be
unloaded as sui)portim4 documentation within the expense
reporting systern.
B. Allowable Expenses:
Food& b3-,Tlcx-ag-e-�-,�ia�--�-7 ,-Io-3proy- vCiatbu-i _ ess ffiee"H90s the-,
in-,:olvc_ substanti-.--3 bus:i1nasrS di-,cus�Ions —1-th art o-,4ST-Ek--party or
parties m. att-=dm,cc. 10 _irnburuZln_-nt -.:cqaecit5 for ms-4s
be Cu- mto�d be, ; all Y-8eeiet2. -
PP I
Food & beverages, if nrovision of such food/beverage allows for a
more effective meetin(2.
6-.3. Conference room expenses directly related to an Oakland County
sanctioned event.
C. Non -Allowable Expenses
I MealsCoffee_ snacks, or other food/bevera�cs regularly consumed
by staff dunim,, the work day.
4-.2. Food/bevera�e at regular staff meetings.
2. to Efiseuss,—oals,
,quality of or that could be :=:duotod
eii si 0 z1,urMZ_ h3urs.
Alcoholic beverages.
D. AppiaReimbursement for official public/group meetings will be
submitted on 4ie-G,&-unvof OaMand's Expense
f�=, (MB I 1)Report in the expense rer)ortinLy system with appropriate
documentation attached.
Charges deemed aDDroi)r1ate for ineetinas under this wllcv will be
charged to the a1313r 'ate line item as mapped by the selected
.oDri I
Expense Item in the exnense reDortim-T system. Itemized paid
receipts are recluLred for all reimbursement.
dur--S�be -es gm*, -Aic— sin