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HomeMy WebLinkAboutCC AG PKT 2009-03-09 #AAGENDA STAFF REPORT DATE: March 9, 2009 TO: Honorable Mayor and City Council FROM: David Carmany, City Manager SUBJECT: CITY FINANCIAL CONTROL PROCEDURES SUMMARY OF REQUEST: This report is provided in response to the request of Councilmember Miller that Staff agendize the policy on travel reimbursement. Copies of previous reports and city policies are attached. The City Council is asked to receive and file this report. BACKGROUND: This report provides an overview of progress made to -date regarding the City's financial control procedures, including expense and travel reimbursements. In 2007 the City suffered a major embezzlement; the City ultimately obtained full restitution. The City Manager completed a compliance review which was aimed primarily at detecting fraud. Additionally, the City Manager took steps to analyze and examine how City funds were stolen. To safeguard the funds of the City against future abuse, staff worked diligently to change the organizational culture and implement a set of "Best Practices ". This has been necessary to ensure that the best interests of the residents of Seal Beach are served. We'll know the organizational culture has changed when the "best practices" are followed without requests for exceptions, and the rationale for them is understood. A number "best practices" have been implemented, as summarized below: DEPARTMENT OF ADMINISTRATIVE SERVICES/TREASURER • The Department advises the City Council and the City Manager on revenue sources and budget expenditures; manages the collection and distribution of funds; monitors changes in federal, state and local fiscal laws and regulations, and implements new requirements as required. Actions taken: o Determined the Department staffing requirements. Agenda Item A Page 2 o Reorganized the department. When hired, the City's quite competent new Director was promised the full support of the City Manager (and, was assured support of the entire City Council) to implement the needed changes. To be completed: o An evaluation of the City's financial management software (Springbook) and necessary tools. This will be addressed during the upcoming budget cycle. EXPENSE REIMBURSEMENTS The overall travel policy was reviewed and clarified, and other areas susceptible to abuse were defined and corrected. Actions taken: • Developed and implemented strict internal control procedures that define the requirements for supporting documentation for expense reimbursements and the required approval processes. Despite tactics and statements to the contrary, these procedures are uniformly and consistently followed. • Reviewed the City's travel policy and clarified how "hotel median price" and "most economical means of travel" are to be determined and documented. • Implemented a procedure that complies with State law (AB 1234) for review and approval of travel costs to ensure enforcement of the City's travel policy - this includes documentation supporting: 1) purpose and related benefit, 2) detailed costs, 3) number of days in attendance, and 4) addition of other travel parameters such as verification requiring advance approval by the City Manager of all overnight stays. PAYROLL INTERNAL CONTROLS • Payroll and time - and - attendance is a financial management application that needed to be strengthened. Actions taken: • Identified which employees' require access to payroll and restricted all other employees' access to the payroll system. • Determined appropriate user access for the various position classifications, e.g. Payroll Technician. • Developed a policy and procedure to segregate the payroll and human resource functions within the City. The Department of Administrative Services now does not have access to human resource functions such as new hire, pay rate changes, termination and benefits. Page 3 • Evaluated and determined which areas of the Memorandums of Understanding (MOU's) require clarification, and as necessary rewrite the MOU's to ensure all employees are compensated as required by the appropriate employee group MOU. This work is ongoing; with cooperation of the City employee associations the MOU's are now being bargained to accomplish this. • Implemented a procedure to ensure that all employees complete the required paperwork and are created as an employee in the financial management software (Springbook) on the day work begins - payroll now verifies the accuracy of the payroll information. • Documented and implemented procedures to ensure all terminated employees are removed from the active payroll system after payment of their final paycheck. • Took steps to remove an employee who violated department procedures. ACCOUNTS PAYABLE The accounts payable system is used to process invoices and record liabilities. Actions taken: • Reviewed, revised and implemented internal control procedures related to accounts payable. • Updated the procurement policy to ensure compliance with the Charter and Municipal Code and to strengthen internal controls in regards to purchases and bidding requirements. • Implemented a procedure to sequentially number accounts payable batches to utilize the financial management software (Springbook) functions and to easily identify how many accounts payable batches are processed. • Implemented a procedure to file all accounts payable batches separately for easy identification of individual accounts payable batches. • Presented periodic detailed check listings to allow easier identification of checks being processed outside the normal accounts payable routine weekly cycle. • Verified that the check reports do not contain missing check numbers and that regular checks utilize the same numbering sequence. • Established internal control procedures requiring the appropriate signature (e.g. Senior Account Technician) for all accounts payable batches whether processed through the routine weekly processes or through special batches, as needed. • Restricted computer access to the accounts payable module only to those employees who require such access to perform their assigned responsibilities. Page 4 • Implemented a procedure that addresses providing access to accounting modules in the financial management software (currently Springbook) on an as- needed basis for employees who may perform another position's responsibilities due to leaves of absence for vacation, sick, etc. • Segregated duties which would separate the creation of a vendor, creation of a purchase order, and check processing. • Regularly conduct an analysis of the vendor master file listing and purge all unnecessary vendors or duplicate vendors. • Conducted these analyses using the financial management software (Springbrook) to ensure that historical data is not purged. • Revised the check request form to require that all checks mailed are by the Department of Administrative Services — despite requests, no exceptions have been permitted. • Reported employee expense reimbursements separately by individual name to the City Council to allow for proper disclosure of details. • Implemented a policy and procedure to properly monitor the decentralized purchasing system to ensure compliance. • Reviewed the petty cash procedures, and revised as necessary. • Reviewed the in store credit purchasing procedures (e.g. hardware store), credit card procedures, and revised as necessary. HUMAN RESOURCES • The Human Resources functions have been strengthened. Actions taken: • Reorganized the Department. • Performed due diligence in background checks of all potential management candidates to verify education history and professional credentials for mid and executive management positions or where specific credentials are required. (This is ongoing.) • Verified the professional memberships, associations, education or professional advancement training and the associated costs that the City agrees to pay on behalf of the employee. This includes the costs for these memberships and will be included in offer letters to potential employees or verified in employee personnel files. • Developed and implemented procedures to ensure all employees of the City receive evaluations regularly and on a timely basis. • Developed and implemented procedures to ensure the Human Resources Department is aware of what items to claim from an employee in the event of separation from City service. • Developed and utilized a form to document all City owned assets held by employees. Page 5 • Act upon any and all improprieties to protect the City and all City personnel. All complaints are taken seriously and investigated. • Provide all City personnel with the proper methods of resolving a situation in the most appropriate manner. • Creation of a City organization mission statement. The leadership of the committee on this issue (chaired by Lifeguard Captain Joe Bailey) is gratefully acknowledged. To be completed: • Development and implementation of an ethics and fraud policy. The fraud policy will include a method where any City employee may report an impropriety anonymously and without fear of personal consequences. • Provide annual workforce training to reinforce the ethics and fraud policy. OTHER INTERNAL CONTROL ISSUES The City's internal control procedures were evaluated and revised. The purpose of these procedures is to ensure that (a) adequate cost controls are in place, (b) travel and other expenditures are appropriate, and (c) to provide a uniform and consistent approach for the timely reimbursement of authorized, reasonable and necessary expenses incurred. Actions taken: • Developed and implemented a procedure to submit the monthly financial reports to City Council for review and approval. • Expanded the current monthly financial report to include a monthly comparison of "budget to actual" status of the ongoing budgeted Capital Improvement Projects using the financial management software (Springbrook) project management module. • Developed and implemented a procedure for utility billing to segregate the duties of inputting rate increases and preparing utility billings. • Conducted an assessment of the Department of Administrative Services/Treasurer position requirements to develop internal control procedures for all positions and accounting cycles and determine the department's staffing requirements. • Conducted a computer assessment, in conjunction with the finance department assessment, to determine appropriate levels of user access required by each position to perform the required responsibilities. This included all financial management software (Springbook) users. • Revised, and have implemented consistently and without exception, uniform procedures for expense reimbursements. Page 6 o Developed and implemented a procedure that would require supervisor approval prior to issuance of a business license to a business that meets the exemption requirements. o Developed and implemented procedures to document the date and individual who inputs the information into the financial management software (Springbook). To be completed: o Review, and revise as necessary, the investment management and reporting. Attachments: A. Staff Report and Policy 4300 -09 (01- 23 -06) B. Staff Report and Policy #300 -10 (11- 10 -08) ATTACHMENT "A" Staff Report (01- 23 -06) Policy #300 -09 Expense and Use of Public Resources Policy AGENDA REPORT DATE: January 23, 2006 TO: Honorable Mayor and City Council THRU: John B. Bahorski, City Manager FROM: June Yotsuya, Assistant City Manager SUBJECT: APPROVAL OF REVISIONS COUNCIL POMrCY 300'0- W-R-E: EXPENSE AND USE OF PUBLIC RESOURCES DISCUSSION: Assembly Bill 1234 addressing= of al agency com ensation and? , cs was recently enacted. This bill specifically require Y at ies local agenc 'oxide reimbursem t four, expenses to members of its legislative shall atdopt a written policy goveimi such reunbiirs � eats. The bill details the types of duties an d occurrences qualifying such ex 3 eases and reimbur ements. In June 2005 the Se leach City Council did adopt a Council Policy 300 -9 titled Council Travel and Meeting fiance. This Administrative if-ective generally established a policy and quidelmes regardin�Za. eat and/or reimbursem for City Council travel and meeting atten � . Mi a on office City duty. However, Ass 9 bly Bill 1234 provides for more detailed g©idelines that s all be incfu__ in uch a policy. gW Therefore, staff has revised CoO`c .� ol-i'� A :4a" 9 in several ways. First, the policy subject has been changed to Expense and Use of Public Resources. Following, the Purpose and Procedures sections has been modified to more closely reflect the requirements of AB 1234. is no direct impact. It is recommended that the City Council approve revisions to Council Policy 300 -9 in compliance with the requirements of Assembly Bill 1234. Agenda Item I June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 2 Yotsuya, Assistant City Manager NOTED AND APPROVED: John B. Bahorski, City Manager Copy of AB 1234 June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 3 SUBJECT CITY OF SEAL BEACH COUNCIL POLICY ADMINISTRATIVE DIRECTIVE EXPENSE AND USE OF PUBLIC RESOURC SECTION I INDEX NO. I ISSUE DATE I REVISION DATE 300 1 9 1 1/23/06 1. SCOPE City Council members. 2. PURPOSE AND FINDINGS To establish a policy and guidelin "es regarding for City Council travel and meeting attendant City of Seal Beach takes its stewardship ov( resources seriously. Pu -bli-e re- - : rces should ..r substantial benefit tot.:_e -Ciiy' °Suc I nefts incl 1. Th opportunity to d any :;federal officials; 2. Patficipating in regional, ac iv' . s affect the City; Attend`1h' ducational semina and information levels; and 4. Promoting commun LICY CM ftAnd /or reimbursements )n official City duty. The use of its limited public e used when there is a cerns with state national organizations whose esigned to improve officials' skill morale by recognizing such service. Legislative and other regional, state and federal agency business is frequently conducted over meals. ?Sharing a meal with regional, state and federal officials is frequently the best opportunity for a more extensive, focused and uninterrupted An communication about W City's policy concerns. Each meal expenditure must ply with the limit and reporting requirements of this policy and applicable ,I_ «_tail- state and federal law. This' "• cy = ro�riffes guidance to elected and appointed officials on the use and expenditure of city resources, as well as the standards against which those expenditures will be measured. This policy satisfies the requirements of Government Code sections 53232.2 and 53233.3 in the event such requirements 3of9 (300 -09) June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 4 could be constitutionally applied to charter cities and supplements the definition of actual and necessary expenses for purposes of applicable laws relating to permissible uses of public resources. CIEA 3. POLICY The City Council of the City of Seal Beach may participa''�te and attend ,City related meetings and conferences. This policy shall provid or the payment °. and /or reimbursement for travel and meeting attendan that the. CityCCouracil may incur while on official City duty. The City Ma ger s t prepa e a a, Ual budget for anticipated travel and meeting attendance by City Council member that shall be approved as part of the budget adoption process. All 0thel, unanticipated trips, conferences and events iby inblvidi aals that exceed or are not approved as part of the City's budget shall only b .�func�ed upon approval of a majority of the City Council at a Councilmeetinq. rr' A. Authorized Expenses City funds, equipment, supplies and staff time business of the City. Expenses incurred by pu following types of activitie enei=a:1ly co stitute reimbursed by the A, as long as a other req 1. Se Cii 2. Co 1 3 Co the needs of the nicating with con 4. Attending skill, knov 5. Participati activities ng with represe Rn City policy pc fly be used for authorized ials in connection with the expenses, and may be t oWis policy are met: , businesses?'and visitors of the compliance with applicable laws; of regional, state and national jars designed to improve public officials' ation levels; in regional, state and national organizations whose afit or affect the City's interests; 6. Recognizing service to the City (for example, thanking a longtime employ a with a retirement gift or celebration or award of nominal value and cost); ing City, community, regional and other events; 4of9 (300 -09) June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 5 8. Gathering facts and information regarding City projects, issuespand priorities in other jurisdictions; Ad 9. Implementing a City- initiated strategy for attracting or regaining businesses to the City; and A- 10. Attending meetings for which a meeting - spend is authorized under applicable law. � . Expenses: associated with international or out -of -state travel; or in excess annual limits established for each office holder uire prior City C approval. Exam ples of personal expenses that the Eity will not re mburse include: 1. 2. 3. 4. L The personal p Political or charitable contrib Family No axpeingb%•• ocluding part ies r expenses when Neial _o6' &City -rela b • sinesp,. as well as related inment expenses (e.4 assage expenses, or >s); Persona e personal autc Us, insurance or :r, movie. , recreation, gym fees ral events not related to City e expenses, including repairs, line; and on City business. City Council members shall follow established accounting procedures of the City for payment and /or reimbursement of expenses related to travel and meeting attendance as provided for in the City budget. City Council members shall submit reservation requests or receipts to the City Manager's Office who will prepare the warrant request for payment or reimbursement relating to City Council travel and eeting attendance. Travel and meeting expenses reim pursed by otber gencies are not subject to reimbursement by the City. Any q M g ii g the propriety of a particular type of expense should be reso ved by a City Council before the expense is incurred. 5 of 9 (300 -09) June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 6 B. Cost Control To conserve City resources and keep expenses within community standards for public officials, expenditures should adhere to the following guidelines. 1°n the event that expenses are incurred which exceed these guidelines, the cost §, me or reimbursed by the City will be limited to the costs that fall within the guidelines, unless such excess amounts have been approved in by the 'City Council. �r 1. Transportation , The City will use it best efforts to use the mostre= r,nomical mode and class o' transportation reasonably consistent with scheduling needs, the public official's time constraints, and cargo space requirements, usrngatlie most direct and time - efficient route. Government and group -rates will be used when available. The City Council recognizes that certain,�pu-6i {ic officials are part =time volunteers, and that other commitments may mpac%the econom. of available travel arrangements. a. Airfare. The City will use 'ts est efforts to use the most economical and reasonable" airfares; including those available through the League of California Cities. The`Council recognizes f.: at the League airfares are not always practicable or availa"ble," nd finds tha �i��er airfares may be appropriate. b.5 Automobile. Automobile mileage is reimbursed at Internal Revenue Servic rates in effect at the time the expense is incurred. Bridge and road :tolls are also r imbursable. C. Cai Rental. Charges or rental vehicles (e.g. rental rate, applicable taxes an ia ce, receiptediel expenses) may be. reimbursed. nsu r Rental rates that are equal o= • r" less ;bra those available through the State shall be considered the mos ec ©nomical and reasonable for purposes of reimbursement under this policy, but higher rates may be appropriate. d. Taxi "s /Shuttles. Taxis or shuttles fares may be reimbursed, including a 15 percent tip, where: the cost of such fares is equal to or less than the cost of car rentals gasoline and parking combined; or such transportation is necessary for time- eciency. Lodging expenses will be reimbursed or paid for when travel on official City business reasonably requires an overnight stay. 6 of 9 (300 -09) June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 7 a. Conferences /Meetings. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate publis etr.' y the conference sponsor for the meeting in question if such rates are availabl at the time of booking. If the group rate is not available, see next section. b. Other Lodging. Travelers must reques government lodging rates, when available. Lodging rates that are equal to orres than government rates are presumed to be reasonable for purposes f_ -ttii policy: n ibe event that government rates are not available, the media retai p 'c for W "LiWINgtin that area shall be considered reasonable. The City Manager may appro reimbursement of reasonable lodging that exceed the two standards above, reasonably necessary under the circumstances � 1 ;,. 3. Meals Public officials shall, when availab °le, lake; =`: ` als that are provided as part of a seminar or conference registration fee. eimbursable meal expenses and associated gratuities shall not exceed $75 per�-d,�''ay Such amount will be annually without further action by the City Council to reflect changes in the icbsf°Yof�liv�in`Wisn accordant with statistics published by , the United States E` partment 061015-6, ureau o L_abo Statistics Consumer Price Index, all urban consumers for the Leo "s Angeles Metes Mid Area. 4. Officials will be rree�i7mbursed for all actual telel City business. T - hone bills should ident bus' V_ _ For c�i��la ails when the official ir�clude�`a a officisp, the official can i on public business fort. C The City may provide cello ar' efep4 :s at officials for City business. 5. Internet i one and fax expenses incurred on ii=ywhich calls were made on City Chas a particular number of minutes jentify the percentage of calls made it percentage of applicable charges. the City's cost for the use of public On out -of -town trips, public officials will be reimbursed for Internet access connection and /or usage fees away from home, not to exceed $15.00 per day, if W- net access is necessary for City- related business. Public officials may be rInc ost of Internet connection fees for home use, if such fion _is- seasonably necessary for the public official to carry out his or her 7 of 9 (300 -09) June 23, 2006 City Council Agenda Report - Approval of Revised Council Policy 300 -9 Page 8 6. Airport Parking and Other Charges The City will reimburse: parking costs based on actual costs or the long -term parking rates used for travel exceeding 24- hours; bagg fees; and reasonable gratuities. C. Cash Advance Policy From time to time, it may be necessary for an official td'I. "�` Y ry reques F cs�a v< to cover anticipated expenses while traveling or doing busiri41C4,01 he, behalf. Such request for an advance should be submitted to the Firri Department not less than 5 days prior to the nee or the advance with following information: 1. The purpose of the expe�n�,dit re(s); 2. The benefits of suchAxpendiure3,to the 3. The anticipated amount of rates, meal costs, and tram; 4. The date—so f the expenditure�s). Any unused ad, days of the o documenting ho For City emplo compliance with Citv_Co ncil sha ice must be returned to ial's return, along wi#1 he advance was used in :c, s, the City Manager shal' s olicy. For the City Ma aake,such decisions, if nec nts of City; t of ling re(s) (for example, hotel nses); and City treasury within 5 business expens report and receipts plianceivith this expense policy. ake the final decision regarding er and elected City officials, the City officials may use the-'IC- refit card, if one has been issued, for such purposes as airline tickets, meals and hotel reservations by following the same procedures for cash advances. Receipts documenting expenses incurred on the City credit card and compliance with this policy must be submitted within five business days of the emd of use. City credit cards may not be used at any time for personal expenses seven if the official subsequently reimburses the City. VT1 All cashi adV nce expenditures, credit card expenditures and expense reimbursement requests must be submitted on an expense report form provided by the City. This form shall include the following advisory: 8 of 9 (300 -09) June 23, 2006 City Council Agenda Report — Approval of Revised Council Policy 300 -9 Page 9 All expenses reported on this form must comply with the Ci :s policies relating to expenses and use of public resources. ,fie information submitted on this form is a public record. Penalties for misusing public resources and violating the city's policies include loss of reimbursement privileges, restitution, civil and criminal AV penalties as well as additional income tax liability. Expense reports must document that the expe requirements of this policy. Except as required sooner by this policy, public -yo expense reports within 30 calendar day, t W an, accompanied by receipts documenting each expense addition to any credit card receipt. are also documentation. The inability to profit h docume may result in the expense being borne bye official. F. Reports To the Public At a subsequent orally or in writing, Approved by 9of9 (300 -09) cials must submit th'00 Kpense being incurred estaurant receipts, in a a, of the necessary ion in a timely fashion shall briefly report, ATTACHMENT "B" Staff Report (11- 10 -08) Policy #300 -10 Travel and Meeting Expense Policy AGENDA STAFF REPORT DATE November 10, 2008 TO Honorable Mayor and City Council THRU• David Carmany, City Manager FROM Robbeyn Bird, Director of Administrative The allocation of funds for City Council trave is meeting attendance is approved as part�,of the annual budget adoptio . procedure Therefore, approval of this policy wi!(jq have a fiscal impact on Fie,. udget. Agenda Item E CITY OF SEAL BEACH COUNCIL POLICY/ ADMINISTRATIVE DIRECTIVE SUBJECT: TRAVEL AND MEETING EXPENSE POLICY - �- and the City Manager. -- -rr- w v— w V w— • 11 14AA M-W LOWFla[ Lr 11WI it I IWUU 1 of 7 (300-10) ws SECTION INDEX NO. ISSUE DATE REVISION DATE COUNCIL CITY MANAGER APPROVAL APPROVAL 300 10 10/30108 11/10/08 11/108 10/30/018 - �- and the City Manager. -- -rr- w v— w V w— • 11 14AA M-W LOWFla[ Lr 11WI it I IWUU 1 of 7 (300-10) General Employees are to make every effort to minimize travel and meeting ex uses by utilizing the least expensive method of travel. Travel arrangementh shall be made as far in advance as possible to take advantage of discounted or reduced fares and rates. it Employees incurring out -of- pocket expense o4dbe elf of the City for a hotel and/or car rental may obtain a cash advanc . , _check) from the Director of Administrative Services anager rel. Advances must be accounted for within 3 ° ays after recelpt by fns itemized Statement of Expense or the a ced amoun ma R deduced fnathe employee's next remuneration. U'``-` 1. `' �" 'L der no circumstances; wiEte an employee o 'ain an advance when there is a rior outstanding advance - a "ance still unaccounted for by any employee. All expense reports must be sutiinitted to finance within 30 days of commenced tfavei date. All expense repo after 30 days will be reimbursed at thAiscretion of the City Manage - L le Lodging is allowed whe .ap roved b e City Manager for attendance at conferences, seminars or °" " eeti g - : ndiv'duals are expected to stay at a hotel or motel in close proximity to icon erence or event site. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the confeerence sponsor, if such rates are available at the time of booking. If group rates are not available, employees and officials should request the ° Govemment Rate" when available. In the event that government rates are not available, the mediaq etail price for lodging for that area shall be considered P`re- Go"""fer" , fod in shall be ranted for regional sites e. San Diego, San p_�.!n.,� 9 9 9 e9 9• 9 rancisco rSa[cramento, if the conference starts at or before nine (9) o'clock in the morning. Lodging costs will not normally be approved for one -day meetings or 2of7 (300 -10) programs, when the event is within a reasonable commuting distance from Seal Beach (50 mile radius), unless approved by the City Manager. Lodging arrangements can be paid for in advance using a personal credit cam or by submitting a request for payment to the hotel. Original receipts should be submitted with the "Statement of Expense' within 30 days. A traveler canceling reservations shall do so according to the hotel's policy in order to avoid penalty charges. The City does not reimburs for non - canceled reservations, early departure, or late cancellation charges unless approved b � the City Manager. Meals Officials and employees will receive a daily allowance per diem") for meals and incidental expenses (M &IE) relating to business �Rb W. The per diem limit will be updated periodically in accordance with changes to:= (RS ublication 1542, Per Diem Rates (for travel within the continental Unl t!,; _ Ites. The current allowable per diem rate for M &IE is $4fi: } . Using the Per Diem rate allows for less paperwork for both the employee and the City (since receipts are not required), as we as provides adequate resources for meals while traveling on City business. WhentravelI g for partial days, or when meals are provided as ,.f - p p � program or while in tr..artsit, the following amounts are to be used to reduce the ai _allowance: Per Diem Rats d =lriclusive of tazan";"d Breaast -$10 Linc Dinner - $24 Employees can no# claim the Per Diem rate when meals are provided as part of a in �eu'va gn eper ., actual costs fq b frnburled costs incurred w�l be reimbursed up to a maximum amount as follows, the su mdtal and a,t of onginal receipts: ActualReimbursement Limit (inclusive of tax and tip) Breakfast - $15 1 Lunch - $20 ninnar - 41:_%; 1 Per diem rates or use of the actual reimbursement limit cannot be combined. Employee must decide to use one or the other method on a specific day. L same day travel, for meals are limited to activities outside normal `d s. Meal expen!Ws incurred while conducting routine daily work assignments cotfsidered reimbursable (le. employee evaluations, project discussions tc:j, except for de minimus amounts, without prior approval of the City Manager. Reimbursement for a meal is provided when it is not reasonable for a person to provide his or her own meal (ie. when attending a non -City 3of7 (300 -10) sponsored conference, non -City sponsored training course, or other situations which may be considered on a case -by -case basis). Travel to a temporary workshe does not qualify for meal reimbursement, unless approved by the City Manager. It is sometimes appropriate to conduct City business with non - employees as consultants, oral board participants, prospective businesses, etc., wh expenses will be incurred for food, beverage, taxes, tip, etc. Actual amoun be reimbursed with approval from the Department Head andLor City Mar Such costs should fall within the maximum actual meal limits as described a The names of the individuals attending the function and bc[sifiess purpose be documented on the Statement of d Expense form an p aigirial ipts i attached. Air Travel City officials and staff should utilize the reservations. Internet reservations can employee's personal credit card. A A completed and approved by the W Gity Individuals will be reimbursed for prc personal credit card after they submit a c The City will not reim business. This includes Rental Cars Use of rental c Manager appr necessary due conference or should be Rental cars shall be :al location of airF when other local a rental car is final destination site, onomid4nbthod to secure airline using th ity credit card or the 'Travel Request° form must be prior .� ooking reservations. jd reservations made on their 6. 1lptV the charges. d not related to City )epartaidnt Head prior to City ed only when such rental is accommodations in relation to conveyance transportation is most economical means of :n possible, use of airport or When a rental car is author -zed.; �, a pioyee shall be limited to a compact or mid -size vehicle. The employee shall keep receipts for reimbursement. City officials and staff should utilize the most. economical method to secure the most cost effective car reservations. Internet reservations can be made using the city credit card or the employee's personal credit card. Individuals will be reimbursed for pre- approved reservations made on their personal credit card after they submit a detailed receipt of t,, charges. lured for vehicle liability, third party physical damage and Piers' compensation coverage. Accordingly, the insurance be waived. When completing the rental agency contract, sign for 4of7 (300-10) the City, not as an individual, for example, City of Seal Beach, CA, by (your name). Officials and staff are required to notify the City's Risk Manager at 562-43 x1308 and the employee's supervisor within 24 hours of any event, incid accident related to the rental vehicle. s_ Private Automobile Automobile mileage is reimbursable if an employee is required to use a pens vehicle for travel within the City's geographical area, whi =eludes Orange, .,k, , ,.; Angeles, Ventura, San Bernardino, Riverside, San Dieg 0.j, mperi d Counties. Reimbursement for personal auto usage fo busines wii e- -`talc I per the current IRS guidelines. Mileage is based on the following: or If an individual drives round -trip fro their ilea Bence to a meeting or training function, the round -trip mileage t 8trripkg,yee would have driven from his/her residence to work ,must be subtracted from the round -trip mileage to the event. Any excess:, ileage is relm , rsable to the employee at the current IRS approvedjte=` • If an individual drives round -trip from work •to a E = eeting or training function, the round -trip mileage from the City locatWtdNthe event is reimbursable at the current IRS a orovedirate_ Elected officials and depa�menea s receiving a car allowance will not receive any additional mileagettravel reimbursement for travel within the local vicinity. Local vicinity is define as Los Angeles,- San Bernardino and/or Orange County subject to a 50 -mile radius from Seal Beach. These employees and/or officials will, however, receive ileage reimbursement for distances outside the 50 -mile radius. For example, an employee receiving a car allowance attends a meeting In Santa Barbara, 150 lies from Seal Beach, mileage can only be claimed for the distance traveled that is over 50 miles. Thus, the employee would be coin tedfor : e 200 miles (roundtnp). Conference Registration Fees 5of7 I i m1 Elected officials and staff are expected to arrange conference attendance sufficiently in advance to obtain any registration discounts that may be offered. Registration fees can be paid by submitting a Warrant Request form. Department Heads are responsible for ensuring that employees under their supervision follow budgetary limitations Telecommunication Costs On authorized travel, necessary business- related telephone calls incurred And modem connections; fax or Internet service for employees wi � City - issued la p computers, must be approved by the City Manager 21 days n advance of tra 'I dates may be reimbursed. In addition, individuals a. reimbursed f reasonable costs incurred for phone calls to their persona rn connection fees will be reimbursed up to $15.00 per day, if access is necess for City- related business. The Director of Administrative Services shall make the>«: final determination of reasonable costs on a case = v%c ase�basis. Miscellaneous Expenses Miscellaneous expenses, includin dfia(ges for vehicle pat�iing, bridge tolls, and any other justifiable business expense mka,y be allowed. A satisfactory explanation of the charge(s) is required�fo <expenditures that are large or unusual. A receipt or other voucher stia[I accompany the employee �. reimbursement request fo��iscellaneous expenses:- The costs of tours, persor reimbursable. conference, b the ,employee domestic partner wfa 4. PROCEDURE Cash Advances beverages, drugg tainment and oths gal tours, banquets, additional cost to re be considered a Pei costs of an ending an e ry cleaning, in -room movies, related expenses are not i<ctivii es offered through the are solely at the discretion of Fee or elected officials' spouse or behalf of the City. To receive a cash adva�n.`ce, a complete Cash Advance Form/Warrant Request griust be submitted to the Department Head for approval 21 days prior to the travel i� "ate. The Cash Advance Form/Warrant Request must then be submitted to dmrnistra ' erances for review and to the City Manager for final approval. A cf &k,,r n I e issued for the cash advance, unless the cash request can be a om& ated by Petty Cash. (300 -10) Statement of Expense Upon return from a trip, the Statement of Expense form (copy attached) must-be submitted for reimbursement of travel and meeting expenses within 30�; a .of the travel date commencement. All travel related expenses, including air and lod-ng expenses, must be accompanied by receipts. Use either the per diem rates for meal reimbursements or actual receipts. Per diem allowances should not be blended with actual receipts (e.g. a per diem rate is used for b er akfast and lunch followed by an actual receipt for dinner The GL Account head ng_under "General Ledger" should reflect the appropriate fund account. Job etlger an ;Prot, Number are not required unless the Department track experis` acrordiegiv The Statement of Expense form must be approved by the Department Head ai then forwarded to Administrative Services for ud:�ng aMprocessing. Administrative Services will verify the availability of"travel'fU' ds and determine that all expenses are reasonable and in dc In liance wIt thrs1,dolicv. 5. ISSUANCE Council Approved: Attachments- 1 . 2. nt of Expenses Form Request Form — Cash jest Form 7of7 (300 -1 o) City of See! Beach STATEMENT OF EXPENSES EMPLOYEE ID: Admin Svcs 1 3/06 NAME DEPARTMENT, DIVISION EXPENSE DATE(S) Purpose of etpensas cleaned City AM SCE - TRAVEL AND MEETING EXPENSES (Itemize below in detail ITEM OF EXPENSE LIST DAT S AND EXPENSES INCURRED BELOW SCHEDIr d S M T W Th F S TOTALS DATE LW nwh receipts) :)DG1 NG ttach MoSIP14 EALS Brealdast Lunch Dinner Amount of Claim Net Amount Due ar fRauffnedl Date Director, *kw Svcs Date city AAarww Date APP ,kfcr Payment (f4egwred) (Not Required) I Subrrvt tfvs .' ""'® fed :Ki&I AIYA- dmm Svcs for audit Unused Oagfi' advartoesRmust b�receipted by Departrrrent Attach copy of receipt or note recept number below 2 Upon audd and approval for payment, reimbursernett vd be nduded an/with brmW ly payroll check as a non- tazWAs item 3 All other =Psrises shown above must be itemized in detail in order to qm* for raimbiursement 4 AnY 1111111=111m Pali for gueste must have addMonal Information provided on Page 2 of this form SCHEDULE A - DETAIL OF OTHER EXPENSE ITEM OF EXPENSE LIST DATES AND EXPENSES INCURRED BELOW GUEST EXPENSES ENTER NAME AND ORGANIZATION SUN MON TUES WED THUR FRI SAT ALL OTHER EXPENSES '= Telephone, Copy, Fax, etc s. Parlung Fees �u Cab, Bus, etc - Other lease itemize below AN Maid Tips Office Supplies DAILY TOTALS (to front page) c 'E "` SCHEDULE B - MILEAGE RECORD PRIVATELY?OWNED AV AUTOMOBI ODOMETER R NO. of PURPOSEMESTINATION DATE FROM fTO MILES State pu .6f%v-bsOnnn and ang locahone for each odometer mading AV A �y TOTALMI 1r: at 0.445 cents er mde = $ CITY OF SEAL BEACH DATE: AMOUNT: S REASON.EOR EXPENDITURE:!- NEXT WARRANT LIST [3 IMMEDIATELY NO: DEPARTMENT HEAD APPROVAL WARRANT AND FORWARD TO PAYEE 17703 WARRANT AND FORWARD TO PAYEE WITH SUPPORT DOCUMENT PREPARE WARRANT AND RETURN TO DEPARTMENT • C] OTHER. Whge Ongrrrat - Finance Departnent Canary Copy - Depertrnent Files ( upon return) Pink Copy - Department Original SBFD4 rev 9-01 RBS