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HomeMy WebLinkAboutCC AG PKT 2009-10-12 #BAGEN®A STAFF REPORT DATE: October 12, 2009 TO: Honorable Mayor and City Council THRU: David Carmany, City Manager FROM: Robbeyn Bird, CPA Director of Administrative Services/Treasurer SUBJECT: APPROVE CITY COUNCIL POLICY 300-09 EXPENSE AND USE OF PUBLIC RESOURCES AND RECEIVE AND FILE TRAVEL AND MEETING EXPENSE POLICY SUMMARY OF REC~UEST: City Council approval of Council Policy 300-09 Expense and Use of Public Resources regarding payment and/or reimbursement of City Council travel and meeting attendance while conducting City business and receive and file Administrative Directive 300-10 Travel and Meeting Expense Policy regarding payment and/or reimbursement of staff travel and meeting attendance while conducting City business. BACKGROUND: The City's annual budget provides for City Council and staff members to attend conferences, meetings and other events that are sponsored by those organizations in which the City holds memberships or are sponsored by the City or other governmental entities. There are two separate and distinct policies covering the City Council and staff -Policy number 300-09 and 300-10, respectively. At the request of council member Miller, staff has prepared and revised both policies. Policy number 300-09 was created as a result and change in State law, Assembly Bill 1234, which provided new restrictions on compensation and expense reimbursements paid to "members of legislative bodies". The primary elements of this new law are set forth in the following sections of the California Government Code. California Government Code 53232.1 - A city, county or special district may pay compensation authorized by statute to a member of a legislative body for attendance at the following occurrences: Agenda Item B Page 2 1. A meeting of the legislative body 2. A meeting of an advisory body 3. A conference or organized educational activity California Government Code 53232.2 -When reimbursement or payment is authorized by statute, a local agency may reimburse members of a legislative body for actual and necessary expenses incurred in the performance of official duties. ' California Government Code 53232.3 -Members of the legislative bddy must submit expense reports within a reasonable time after incurring the expense and the reports shall be accompanied by the receipts documenting each expense. These are the significant Government Code sections that pertain to this discussion. It should be noted that there are numerous provisions of AB 1234 not summarized above. As mentioned above, policy 300-09 was created and implemented as a result of AB 1234. Prior to AB 1234 being signed into law, policy number 300-10 was used to reimburse both City Council and City employees. After AB 1234 went into affect, there were two separate policies -one that covered elected officials and one that covered employees. As a result, policy number 300-09 was created to govern over public officials. This created some discrepancies and inconsistencies in the two policies. Firstly, . language was not revised to delete references to elected officials in policy number 300-10. Secondly, there were some references in policy number 300-10 that should have been "mirrored" in policy number 300-09, but were inadvertently left out. Thirdly, both policies need to reflect desired City business practices. The most significant changes to these policies were to verify that the language and requirements of policy 300-09 was consistent with the language in policy 300-10, if applicable. Also, excluded expenses in policy number 300-09 were expanded to reflect no reimbursement for alcoholic beverages, drugs, laundry, and/or dry cleaning expenses. These references were inadvertently left out when this policy was created. One essential function of the Administrative Services Department is to ensure adequate internal controls over financial transactions. There are many techniques that are used by finance professionals to ensure an adequate internal control environment that limits the City's exposure to the risk of misappropriation of City funds. In the past, there were not adequate internal controls and as a result, a major embezzlement occurred in the City. Page 3 Subsequently, the City Manager was directed to analyze policies and procedures and implement new procedures as suggested by the auditors that performed the forensic audit. This analysis continues today and changes to procedures are evolving on an ongoing basis to limit risk in the future. The procedures used to verify the validity of expenses submitted to the Department of Administrative Services vary depending on the type of reimbursement. One item that has been debated for the past year is the verification and reimbursement of claimed auto mileage. Administrative Services staff verifies mileage submitted by using Google Maps, MapQuest, and Yahoo Maps. Staff reimburses based on the highest of the three maps consulted. This procedure is applied consistently to all elected officials and City employees. One aspect of this procedure that makes it desirable from the perspective of staff is that it is efficient and effective. One element of strong internal controls is that the cost of the procedure should not exceed the benefit derived from it. FISCAL IMPACT: The allocation of funds for City Council travel and meeting attendance is approved as part of the annual budget adoption procedure. Therefore, approval of this policy will not have a fiscal impact on the budget. 13~C®MMEiV®ATIOIV: Staff recommends the City Council: 1. Approve the attached Council Policy for City Council travel and meeting attendance while conducting City business, and 2. Receive and file the attached Administrative Directive for staff travel and meeting attendance while conducting City business. SUBMITTED BY: ~~- mod. Robbeyn ird, CPA Director of Administrative Services/Treasurer Attachments: NOTED AND APPROVED: ~~~ David Carma y, City Manager A. Council Policy 300-09 B. Administrative Directive 300-10 C. California Government Code Section 53232 Page 4 ~~~~Ci~ me~ L /y Council Policy 300-09 CITY ®F SEAL BEACH COUNCIL POLICY SUBJECT: EXPENSE AND USE OF PUBLIC RESOURCES POLICY SECTION INDEX NO. ISSUE DATE REVISION DATE COUNCIL CITY MANAGER APPROVAL APPROVAL 300 09 6/13/05 10/12/09 10/12/09 N/A 1. SCOPE City Council members. 2. PURPOSE AND INTENT To establish a policy and guidelines regarding payment and/or reimbursements for City Council travel and meeting attendance while on official City duty. The City of Seal Beach takes its stewardship over the use of its limited public resources very seriously. Public resources should only be used when there is a substantial benefit to the City. Such benefits include: 1. The opportunity to discuss the community's concerns with state and federal officials; 2. Participating in regional, state and national organizations whose activities affect the City; 3. Attending educational seminars designed to improve officials' skill and information levels; and 4. Promoting public service and 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 communication about the City's policy concerns. Each meal expenditure must comply with the limits and reporting requirements of this policy and applicable local, state and federal law. This policy provides 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 1 of 6 (300-09) Government Code sections 53232.2 and 53233.3 in the event such requirements 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. 3. POLICY The City Council of the City of Seal Beach may participate and attend City related meetings and conferences. This policy shall provide for the payment and/or reimbursement for travel and meeting attendance that the City Council may incur while on official City duty. The City Manager shall prepare an' annual budget for anticipated travel and meeting attendance by City Council members that shall be approved as part of the budget adoption process. All other unanticipated trips, conferences and events by individuals that exceed or are not approved as part of the City's budget shall only be funded upon approval of a majority of the City Council at a Council meeting. A. Authorized Expenses City funds, equipment, supplies and staff time must only be used for authorized business of the City. Expenses incurred by public officials in connection with the following types of activities generally constitute authorized expenses, and may be reimbursed by the City as long as the other requirements of this policy are met: 1. Serving the needs of the residents, businesses and visitors of the City; 2. Communicating with constituents in compliance with applicable laws; 3. Communicating with representatives of regional, state and national government on City policy positions; 4. Attending educational seminars designed to improve public officials' skill, knowledge, and information levels; 5. Participating in regional, state and national organizations whose activities benefit or affect the City's interests; 6. Recognizing service to the City (for example, thanking a longtime employee with a retirement gift or celebration or award of nominal value and cost); 7. Attending City, community, regional and other events; 2of6 (300-09) 8. Gathering facts and information regarding City projects, issues and priorities in other jurisdictions; 9. Implementing aCity-initiated strategy for attracting or retaining businesses to the City; and 10. Attending meetings for which a meeting stipend is expressly authorized under applicable law. Expenses associated with international or out-of-state travel; or in excess of the annual limits established for each office holder require prior City Council approval. B. Excluded Expenses Examples of personal expenses that the City will not reimburse include: 1. The personal portion of any trip; 2. Political or charitable contributions; 3. Family expenses, including partner's expenses when accompanying official on City-related business, as well as expenses related to children or pets; 4. Entertainment expenses (e.g. theater, movies, recreation, gym fees and massage expenses, or cultural events not related to City business); 5. Non-mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline; and 6. Personal losses incurred while on City business. 7. Alcoholic beverages or drugs 8. Laundry/dry cleaning. 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 meeting attendance. Travel and meeting expenses reimbursed by other agencies are not subject to reimbursement by the City. Any 3 of 6 (300-09) questions regarding the propriety of a particular type of expense should be resolved by the City Council before the expense is incurred. C. Cost Control To conserve City resources and keep expenses within community standards for public officials, expenditures should adhere to the following guidelines. In the event that expenses are incurred which exceed these guidelines, the cost borne or reimbursed by the City will be limited to the costs that fall within the guidelines, unless such excess amounts have been approved in advance by the City Council. 1. Transportation The City will use its best efforts to use the most economical mode and class of transportation reasonably consistent with scheduling needs, the public official's time constraints, and cargo space requirements, using the most direct and time-efficient route. Government and group rates will be used when available. The City Council recognizes that certain public officials are part-time volunteers, and that other commitments may impact the economy of available travel arrangements. a. Airfare. The City will use its best efforts to use the most economical and reasonable airfares, including those available through the League of California Cities. The City Council recognizes that the League airfares are not always practicable or available, and finds that higher airfares may be appropriate. b. Automobile. Automobile mileage is reimbursed at Internal Revenue Service rates in effect at the time the expense is incurred. Bridge and road tolls are also reimbursable. c. Car Rental. Charges for rental vehicles (e.g. rental rate, applicable taxes, and receipted fuel expenses) may be reimbursed. Rental rates that are equal to or less than those available through the State shall be considered the most economical and reasonable for purposes of reimbursement under this policy, but higher rates may be appropriate. The City is self-insured for vehicle liability, third party physical damage and provides for workers' compensation coverage. Accordingly, the insurance coverage should be waived. When completing the rental agency contract, sign for the City, not as an 4 of 6 (300-09) individual. For example, City of Seal Beach, CA by (your name). Officials are required to notify the City's Risk Manager at 562.431.2527 x1308 within 24 hours of any event, incident or accident while traveling on City business. d. Taxis/Shuttles. Taxi or shuttle 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; br such transportation is necessary for time-efficiency. 2. Lod in Lodging expenses will be reimbursed or paid for when travel on official City business reasonably requires an overnight stay. a. Conferences/Meetings. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor for the meeting in question if such rates are available at the time of booking. If the group rate is not available, see next section. b. Other Lodging. Travelers must request government lodging rates, when available. Lodging rates that are equal to or less than government rates are presumed to be reasonable for purposes of this policy. In the event that government rates are not available, the median retail price for lodging for that area shall be considered reasonable. The City Manager may approve the reimbursement of reasonable lodging that exceed the two standards above, if reasonably necessary under the circumstances. 3. Meals Public officials shall, when available, take meals that are provided as part of a seminar or conference registration fee. Reimbursable meal expenses and associated gratuities shall not exceed $80 per day. 4. Telephone/Fax/Cellufar Officials will be reimbursed for all actual telephone and fax expenses incurred on City business. Telephone bills should identify which calls were made on City business. For cellular calls when the official has a particular number of minutes included in the 5 of 6 (300-09) official's plan, the official can identify the percentage of calls made on public business and be reimbursed for that percentage of applicable charges. 5. Internet If internet access is necessary for City related business on out-of- town trips, public officials will be reimbursed for connection and/or usage fees not to exceed $15.OO.per day. 6. Airport Parking and Other Charges The City will reimburse parking costs based on actual costs or the equivalent of long-term parking rates used for travel exceeding 24- hours, baggage handling fees, and reasonable gratuities. D. Expense Report Content and Submission Deadline All expense reimbursement requests must be submitted on an expense report form provided by the City. Signature on this form constitutes a true rendering of expenses incurred by the elected official. All expenses reported on this form must comply with the City's policies relating to expenses and use of public resources. The 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 penalties as well as additional income tax liability. Expense reports must document that the expense in question met the requirements of this policy. Except as required sooner by this policy, public officials must submit their expense reports within 30 calendar days of an expense being incurred, accompanied by original receipts documenting each expense. Restaurant, hotel, taxi, shuttle receiptsare part of the necessary documentation. Credit card receipts cannot be substituted for original transaction receipts. The inability to provide such documentation in a timely fashion may result in the expense being borne by the official. E. Reports to the Public At a subsequent City Council meeting, each public official shall briefly report, orally or in writing, on meetings attended at City expense. 5. ISSUANCE Approved by City Council on October 12. 2009 Date 6 of 6 (300-09) CITY OF SEAL BEACH COUNCIL POLICY SUBJECT: EXPENSE AND USE OF PUBLIC RESOURCES POLICY SECTION INDEX NO. ISSUE DATE REVISION DATE COUNCIL CITY MANAGER APPROVAL APPROVAL 300 09 6/13/05 10/12/09_ _ _ _ _ ,10/12/09 _ _ _ _ _ _ _ N/A_ _ _ _ _ . 1. SCOPE City Council members. - - Deleted: 01/23/06 ' Deleted: 01/23/06 ,,2. _ PURPOSE AND INTENT _ _ _ _ , ~ - De~etea: 11 To establish a policy and guidelines regarding payment and/or reimbursements for City Council travel and meeting attendance while on official City duty. The City of Seal Beach takes its stewardship over the use of its limited public resources very seriously. Public resources should only be used when there is a substantial benefit to the City. Such benefits include: 1. The opportunity to discuss the community's concerns with state and federal officials; 2. Participating in regional, state and national organizations whose activities affect the City; 3. Attending educational seminars designed to improve officials' skill and information levels; and 4. Promoting public service and 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 communication about the City's policy concerns. Each meal expenditure must comply with the limits and reporting requirements of this policy and applicable local, state and federal law. This policy provides 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 1 of 6 (300-09) Government Code sections 53232.2 and 53233.3 in the event such requirements 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. 3. POLICY The City Council of the City of Seal Beach may participate and attend City related meetings and conferences. This policy shall provide for the payment and/or reimbursement for travel and meeting attendance that the City Council may incur while on official City duty. The City Manager shall prepare an annual budget for anticipated travel and meeting attendance by City Council members that shall be approved as part of the budget adoption process. All other unanticipated trips, conferences and events by individuals that exceed or are not approved as part of the City's budget shall only be funded upon approval of a majority of the City Council at a Council meeting. A. Authorized Expenses City funds, equipment, supplies and staff time must only be used for authorized business of the City. Expenses incurred by public officials in connection with the following types of activities generally constitute authorized expenses, and may be reimbursed by the City as long as the other requirements of this policy are met; Serving the needs of the residents, businesses and visitors of the City; 2. Communicating with constituents in compliance with applicable laws; 3. Communicating with representatives of regional, state and national government on City policy positions; 4. Attending educational seminars designed to improve public officials' skill, knowledge, and information levels; 5. Participating in regional, state and national organizations whose activities benefit or affect the City's interests; 6. Recognizing service to the City (for example, thanking a longtime employee with a retirement gift or celebration or award of nominal value and cost); 7. Attending City, community, regional and other events; 2of6 (300-09) 8. Gathering facts and information regarding City projects, issues and priorities in other jurisdictions; 9. Implementing aCity-initiated strategy for attracting or retaining businesses to the City; and 10. Attending meetings for which a meeting stipend is expressly authorized under applicable law. Expensed associated with international or out-of-state travel_ or in excess of_the , . - Deleted: ------------------------------ ------------ --- annual limits established for each office holder require prior City Council approval. S. EXCIUded EXgenSeS _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ '; - ~- Formatted: Indent: Hanging: 0.75", ~ ~ ~ ~ ~ ~~ ~ "L Tabs: 0.5", List tab + Not at 0.75" Examples of personal expenses that the City `will not_reimburse_include_ ~~ Formatted: Underline Formatted: Bullets and Numbering 1. The personal portion of any trip; ~ Formatted: Font: Bold 2. Political or charitable contributions; 3. Family expenses, including partner's expenses when accompanying official on City-related business, as well as expenses related to children or pets; 4. Entertainment expenses (e.g. theater, movies, recreation, gym fees and massage expenses, or cultural events not related to City business); 5. Non-mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline; and 6. Personal losses incurred while on City business. 7. Alcoholic beverages or drugs - - Formatted: Bullets and Numbering 8. Laundry/dry cleaning ~ ~ - " ~ Formatted: Bullets and Numbering ,City Council members shall follow established accounting procedures of the City_ ... ,Deleted: ¶ 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 meeting attendance. Travel and meeting expenses reimbursed by other agencies are not subject to reimbursement by the City. Any 3of6 (300-09) questions regarding the propriety of a particular type of expense should be resolved by the City Council before the expense is incurred. _ _ _ _ _ _ _ _ _ _ _ _ - ~tFormatted: Font: Bold, Underline C _ _ -Cost Control .. _ _ _ _ _ _ _ _ _ _ - - - - - - - - - - - - , , -- ~ Deieted: B To conserve City resources and keep expenses within community standards for public officials, expenditures should adhere to the following guidelines. In the event that expenses are incurred which exceed these guidelines, the cost borne or reimbursed by the City will be limited to the costs that fall within the guidelines, unless such excess amounts have been approved in advance by the City Council. Transportation The City will use 't~ s best efforts to use the_most e_conom_ ical mode_ . - -lDeietea: ~tbest and class of transportation reasonably consistent with scheduling needs, the public official's time constraints, and cargo space requirements, using the most direct and time-efficient route. Government and group rates will be used when available. The City Council recognizes that certain public officials are part-time volunteers, and that other commitments may impact the economy of available travel arrangements. a. Airfare. The City will use its best efforts to use the most economical and reasonable airfares, including those available through the League of California Cities. The City Council recognizes that the League airfares are not always practicable or available, and finds that higher airfares may be appropriate. b. Automobile. Automobile mileage is reimbursed at Internal Revenue Service rates in effect at the time the expense is incurred. Bridge and road tolls are also reimbursable. c. Car Rental. Charges for rental vehicles (e.g. rental rate, applicable taxed end receipted fuel_ expenses)_ . _ ~ Deieted: and insurance may be reimbursed. Rental rates that are equal to or ~•' ' Deleted: receipted less than those available through the State shall be Formatted:NOtHighlight considered the most economical and reasonable for purposes of reimbursement under this policy, but higher rates may be appropriate. The City is self-insured for vehicle liability third partyw- -{FOrmatted:Indent:Firstiine: 0" physical damage and provides for workers' compensation coverage. Accordingly the insurance coverage should be waived When completing the rental agency contract, sign for the Citv not as an 4of6 (300-09) individual. For example, City of Seal Beach, CA by (your name). Officials are required to notify the City's Risk Manager• - - - Pormatted:Indent: First line: 0" at 562.431.2527 x1308 within 24 hours of any event, incident or accident while traveling on City business. d. Taxis/Shuttles. Taxr, or_ _shuttl~ fares _ may _ be _ -.. -- Deleted: s reimbursed, including a 15 percent tip, where: the --- ~ - Deleted: s 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-efficiency. 2. Lod in Lodging expenses will be reimbursed or paid for when travel on official City business reasonably requires an overnight stay. a. Conferences/Meetings. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor for the meeting in question if such rates are available at the time of booking. If the group rate is not available, see next section. b. Other Lodging. Travelers must request government lodging rates, when available. Lodging rates that are equal to or less than government rates are presumed to be reasonable for purposes of this policy. In the event that government rates are not available, the median retail price for lodging for that area shall be considered reasonable. The City Manager may approve the reimbursement of reasonable lodging that exceed the two standards above, if reasonably necessary under the circumstances. 3. Meals Public officials shall, when available, take meals that are provided as part of a seminar or conference registration fee. Reimbursable meal expenses and associated gratuities shall not exceed ~0 per day. 4. _ _Telephone/Fax/Cellular _ _ ~ ` Officials will be reimbursed for -all actual telephone and fax' expenses incurred on City business. Telephone bills should identify which calls were made on City business. For cellular calls when the official has a particular number of minutes included in the 5 of 6 Deleted: Such amount will be . ` annually adjusted without further action by the City Council to reflect changes in the cost of living in accordance with statistics published by the United States Department of Labor, Bureau of Labor Statistics Consumer Price Index, all urban consumers for the Los Angeles Metropolitan Area.¶ (300-09) official's plan, the official can identify the percentage of calls made on public business and be reimbursed for that percentage of Deleted: The City may provide : "~ cellular telephones at the Citys cost ` applicable charges. ~ ; - - ~~ - - - - - - - - - ~ ~ - : ~ for the use of public officials for City ~ business. •' Deleted: On 5. Internet •' ~ Deleted: Internet access If internet access is necessaN for City related business on out-of-J ; • ;~ ;Deleted: away from home, town trips, public officials will be reimbursed for connection and/or : " - • •- _ -- - .- . _ .... .. _ ~ usage fees Plot t0 exceed $15.00 per day : - Deleted: , ~ • Deletes: if Internet access is necessary for City-related business. 6. Airport Parking and Other Charaes ;Public officials maybe reimbursed the , The Cit will reimburs arkin costs based on actual costs or the Y ~,P_---g------- actual cost of Internet connection fees for home use, if such connection is equivalent of long-term parking rates used for travel exceeding 24-~ ` reasonably necessary for the public hours, baggage handling feed and reasonable gratuities_ official to carry out his or her duties. '` ~ _ _ _ _ _ - - -~ Deleted: . P_ expense Report Content and Submission Deadline ~ , • Deleted: , ` _ All expense reimbursement requests must be submitted on an expense-~; Deleted: , '. _ _ report form provided by the City. Signature on this form constitutes a true,,~ Deleted: C.. Cash Advance Policvll ~ rendering of expenses incurred by the elected official. '~~ From time to time, it may be ~; necessary for an offloial to requesr a cash advance to cover anticipated QII ex enses re orted on this form must com I with the Cit 's olicies ' ~` ___P_______P_______________________p,y _______ ~__p______ ;~~ expenses while traveling or doing business on theCitysbehalf. Such relating to expenses and use of public resources. The information `., ',~~ request for an advance should be submitted on this form is a public record. Penalties for misusing public i'~ submitted to the Finance Department ~, t l h , resources and violating the city's policies include loss of reimbursement , , no ess t an 5 days prior to the need for the advance with the following '. ~? privileges, restitution, civil and criminal penalties as well as additional , ~,',~~ information:¶ InCOme taX Ilablllty. 1.. The purpose of the xpenditure(s);¶ ¶ ` ' expense reports must document that the ex ense in uestion met the P. .. .q_ ,~;, 2.. The benefits of such expen ., 1 ; requirements of this policy. ~ ' ~ Deleted: credit card use P .. z ~ ~ ' Deleted: cash advance 3 ' Except as required sooner by this policy, public officials must submit their, ', ~+ Deleted: This form shall inclu expense reports within 30 calendar days of an expense being incurred .., a ~~ ~ , accompanied by original receipts documenting each expense. ~ Deleted: l.. ~• ~ Restaurant, hotel, taxi, rShuttle receipt~are part of the necessary , Deleted: 2.. ~ " _ _ _ _ Formatted: Indent: Left: 0.5 documentation. ,Credit card receipts cannot be substituted for original `~ ~ -~ `~'. ' Deleted: receipts transaction receipts. The inability to _provide such documentation in a ~ •, . ----- - - --------------------'. timely fashion may result in the expense being borne by the official. `~ ~ Deleted:,inadditiontoanyc .., 5 ~ . ` ~ Deleted: also \ ,~. _ Reports xo the Public ~~ Deleted: However, c At a subsequent City ~Couricil~ meeting, each public official shall briefly~`•~ Deleted: The report, orally or in writing, on meetings attended at City expense. '; Deleted: B Deleted: To 5. ISSUANCE Deleted: ¶ " .. .. _ . _ .- Formatted: Left Approved by City Council on ,October 12, 2009 ~ " ' , - Deleted: January 23.2006 . - - ----------------------~ Date Deleted:.¶ - - - ... s , ------------------------------------= ~-- Deleted:ll rte, 6of6 (300-09) Page 6: [i] Deleted rbird 10/1/2009 11:49:00 AM C. Cash Advance Policv From time to time, it may be necessary for an official to request a cash advance to cover anticipated expenses while traveling or doing business on the City's behalf. Such request for an advance should be submitted to the Finance Department not less than 5 days prior to the need for the advance with the following information: 1. The purpose of the expenditures}; 2. The benefits of such expenditure to the residents of City; 3. The anticipated amount of the expenditure(s) (for example, hotel rates, meal costs, and transportation expenses); and 4. The dates of the expenditure(s). Any unused advance must be returned to the City treasury within 5 business days of the official's return, along with an expense report and receipts documenting how the advance was used in compliance with this expense policy. For City employees, the City Manager shall make the final decision regarding compliance with this policy. For the City Manager and elected City officials, the City Council shall make such decisions, if necessary. Page 6: [2] Deleted rbird 10/1/2009 11:49:00 AM Credit Card Use Policv City officials may use the City's credit 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 end of use. City credit cards may not be used at any time for personal expenses, even if the official subsequently reimburses the City. 4. PROCEDURE A. Page 6: [3] Deleted rbird 10/1/2009 11:18:00 AM cash advance expenditures, credit card expenditures and Page 6: [4] Deleted rbird 10/1/2009 11:27:00 AM This form shall include the following advisory: Page 6: [5] Deleted rbird 10/1/2009 11:31:00 AM in addition to any credit card receipts, Page 6: [6] Deleted rbird 10/1/2009 11:53:00 AM Page 6: [7] Deleted rbird 10/1/2009 11:52:00 AM Page 5 Attachment B Administrative Directive 300-10 CITY ®F SEAL BEACH ADMINISTRATIVE DIRECTIVE SUBJECT: TRAVEL AND MEETING EXPENSE POLICY SECTION INDEX NO. ISSUE DATE REVISION DATE COUNCIL CITY MANAGER APPROVAL APPROVAL 300 10 10/30/08 10/ 12/09 10/ 12/09 10/ 12/09 1. SCOPE All Departments. 2. PURPOSE AND INTENT The City of Seal Beach takes its stewardship over the use of its limited public resources very seriously. Periodically, the City Council has adopted ordinances, resolutions and policies relating to expenses actually and necessarily incurred by employees in connection with their official duties on City business. The City recognizes the constructive value of professional conferences, seminars, meetings, and training and provides travel and expense funds for department heads and other employees who attend such approved events. This policy provides the required guidelines that all City employees must follow when arranging travel, lodging and other approved expenses. If the outlined procedures are followed, reimbursement of reasonable expenses for travel, conferences, meetings, and meals will be made. Also, the intent of the policy is to ensure that payments made by the City are for actual and necessary expenses incurred while conducting official City business. 3. POLICY Department Heads may authorize reimbursement of all normal and necessary expenses for local conferences and meetings incurred by employees in the course of official City business according to the following guidelines. All overnight travel and reimbursement is subject to review by the Finance Department. A travel request form (see Attachment 3) must be submitted to the Finance Department a minimum of 21 days prior to travel date. All multiple day conferences/overnight travel requires approval by the Director of Administrative Services and the City Manager. 1 of 6 (300-10) General Employees are to make every effort to minimize travel and meeting expenses by utilizing the least expensive method of travel. Travel arrangements shall be made as far in advance as possible to take advantage of discounted or reduced fares and rates. The City's reimbursement plan is considered to be an "accountable plan" by the Internal Revenue Service (IRS). The plan includes a combination of reimbursements based upon receipts and a "per diem" component approved by the IRS. Travel reimbursement amounts are not reported on the employees' W-2 form. All departments that require use of a City credit card for travel arrangements will need to contact Administrative Services for assistance. Travel expenditures charged to a City issued credit card are limited to the following: airline, lodging, rental cars, and conference/seminar/training session registration or enrollment fees. Lodging Lodging is allowed when approved by the City Manager for attendance at conferences, seminars or meetings. Individuals are expected to stay at a hotel or motel in close proximity to the conference or event site. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor, if such rates are available at the time of booking. If group rates are not available, employees and officials should request the "Government Rate" when available. In the event that government rates are not available, the median retail price for lodging for that area shall be considered reasonable. Pre-conference lodging shall be granted for regional sites, e.g. San Diego, San Francisco, Sacramento. Lodging costs will not normally be approved for one-day meetings or 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 card or by submitting a request for payment to the hotel. Original itemized receipts should be submitted with the "Statement of Expense" within 30 days. Credit card receipts do not qualify as original receipts. A traveler canceling reservations shall do so according to the hotel's policy in order to avoid penalty charges. The City does not reimburse for non-canceled reservations, early departure, or late cancellation charges unless approved by the City Manager. 2of6 (300-10) Meals Employees will receive a daily allowance ("per diem") for meals and incidental expenses (M&IE) relating to business travel. The per diem limit will be updated periodically in accordance with changes to IRS Publication 1542, Per Diem Rates (for travel within the continental United States). The current allowable per diem rate for M&IE is $46.00. Using the Per Diem rate allows for less paperwork for both the employee and the City (since receipts are not required), as well as provides adequate resources for meals while traveling on City business. When traveling for partial days, or when meals are provided as part of a program or while in transit, the following amounts are to be used to reduce the daily allowance: Per Diem Rate Inclusive of tax and ti Breakfast -$10 Lunch - $12 Dinner - $24 When meals are provided as part of a program/conference, employees can not claim the Per Diem rate. In lieu of the per diem allowance, upon Department Head approval, actual costs may be reimbursed. Actual costs incurred will be reimbursed up to a maximum amount as follows, with the submittal and audit of original receipts: Actual Reimbursement Limit Inclusive of tax and ti Breakfast - $15 Lunch - $20 Dinner - $35 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. For same day travel, expenses for meals are limited to activities outside normal duties. Meal expenses incurred while conducting routine daily work assignments will not be considered reimbursable (i.e. employee evaluations, project discussions, etc.), 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 (i.e. when attending anon-City sponsored conference, non-City sponsored training course or other situations which may be considered on a case-by-case basis). Travel to a temporary worksite does not qualify for meal reimbursement, unless approved by the City Manager. It is sometimes appropriate to conduct City business with non-employees, such as consultants, oral board participants, prospective businesses, etc., whereby expenses will be incurred for food, beverage, taxes, tip, etc. Actual amounts will be reimbursed with approval from the Department Head and/or City Manager. Such costs should fall within the maximum actual meal limits as described above. The names of the individuals attending the function and business purpose must 3of6 (300-10) be documented on the Statement of Expense form and original receipts must be attached. Air Travel City officials and staff should utilize the most economic method to secure airline reservations. Internet reservations can be made using the city credit card or the employee's personal credit card. A completed "Travel Request" form must be completed and approved by the City Manager prior to booking reservations. Individuals will be reimbursed for pre-approved reservations made on their personal credit card after they submit a detailed receipt of the charges. The City will not reimburse for excess baggage fees if not related to City business. This includes sporting equipment. Rental Cars Use of rental cars should be pre-approved by the Department Head prior to City Manager approval. Rental cars shall be approved only when such rental is necessary due to geographical location of airport or accommodations in relation to conference or meeting site, when other local group conveyance transportation is unavailable, and/or when a rental car is the most economical means of accomplishing travel to the final destination. When possible, use of airport or hotel shuttle is encouraged. When a rental car is authorized, the employee 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 the charges. The City is self-insured for vehicle liability, third party physical damage and provides for workers' compensation coverage. Accordingly, the insurance coverage should be waived. When completing the rental agency contract, sign for 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 562-431-2527 x1308 and the employee's supervisor within 24 hours of any event, incident, or accident related to the rental vehicle. Private Automobile Automobile mileage is reimbursable if an employee is required to use a personal vehicle for travel within the City's geographical area, which includes Orange, Los Angeles, Ventura, San Bernardino, Riverside, San Diego, Imperial and Kern 4 of 6 (300-10) Counties. Reimbursement for personal auto usage for business will be calculated per the current IRS guidelines. Mileage is based on the following: • If an individual drives round-trip from their residence to a meeting or training function, the round-trip mileage the employee would have driven from his/her residence to work must be subtracted from the round-trip mileage to the event. Any excess mileage is reimbursable to the employee at the current IRS approved rate. If an individual drives round-trip from work to a meeting or training function, the round-trip mileage from the City location to the event is reimbursable at the current IRS approved rate. When a department head authorizes use of a private vehicle for the convenience of the employee, instead of more economical travel by air, reimbursement shall not exceed the cost of usual airfare plus related subsistence and surface common carrier expenses. Employees are required to notify the City's Risk Manager at 562-431-2527 x1308 and the employee's supervisor within 24 hours of any event, incident or accident while traveling on City business. Exception for Employees Receiving Car Allowances Department heads receiving a car allowance will not receive any additional mileage/travel reimbursement for travel within the local vicinity. Local vicinity is defined as Los Angeles, San Bernardino and/or Orange County subject to a 50- mile radius from Seal Beach. These employees will, however, receive mileage reimbursement for distances outside the 50-mile radius. For example, if an employee receiving a car allowance attends a meeting in Santa Barbara, 150 miles from Seal Beach, mileage can only be claimed for the distance traveled that is over 50 miles. Thus, the employee would be compensated for the 200 miles (roundtrip). Conference Registration Fees Staff is 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 Authorized travel, necessary business-related telephone calls incurred and modem connections; fax or Internet service for employees with City-issued laptop computers may be reimbursed. These expenses must be approved by the City Manager 21 days in advance of travel dates. In addition, individuals may be reimbursed for reasonable costs incurred for phone calls to their personal 5of6 (300-10) residences. Internet connection fees will be reimbursed up to $15.00 per day, if access is necessary for City-related business. The Director of Administrative Services shall make the final determination of reasonable costs on a case-by- case basis. Miscellaneous Expenses Miscellaneous expenses, including charges for vehicle parking, bridge tolls, and any other justifiable business expense may be allowed. A satisfactory explanation of the charge(s) is required for expenditures that are large or unusual. A receipt or other voucher shall accompany the employee reimbursement request for miscellaneous expenses. Excluded Expenses The costs of alcoholic beverages, drugs, laundry/dry cleaning, in-room movies, tours, personal entertainment and other personal related expenses are not reimbursable. Optional tours, banquets, or other activities offered through the conference, but as an additional cost to registration, are solely at the discretion of the employee and will be considered a personal expense. The City will not pay the costs of an employee's spouse or domestic partner who is attending an event on behalf of the City. 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 days of the travel date commencement. All travel related expenses, including air and lodging expenses, must be accompanied by receipts. Per Diem allowances should not be blended with actual receipts (e.g. a per diem rate is used for breakfast and lunch followed by an actual receipt for dinner). Under the "General Ledger Account" heading, the appropriate fund, department, and account should be charged. Job Ledger and Project Number are not required unless the Department tracks expenses accordingly. The Statement of Expense form must be approved by the Department Head and then forwarded to Administrative Services for auditing and processing. The Department of Administrative Services will verify the availability of travel funds per the City Council approved budget and determine that alf expenses are reasonable and in compliance with this policy. 5. ISSUANCE Council Approved: Council Meeting - 10/12/09 Attachments: 1. Statement of Expenses Form 2. Travel Request Form 6 of 6 (300-10) City of Seal Beach EXPENSE REIMBURSEMENT FORM DepartmenUDivision Employee Name - •~ _ .. _ .. ~. , - ', _ __„ ~ ,. . ~ Employee Mailing Address (Check wlll ~6e mailed) ~+ .. ._... Cfty, State &-Zip Code- - # ;, ` .. . it Purpose of expenses claimed: • ° -.- - s„ • `,; EXPENSE DATE(S)-•;' •'- •• - - e ~ CitYM..> ____~.. _......_.. _._. ... ~~.. LIST DATES AND EXPENSES INCURRED BELOW ' - Schedule -> .° • Su M T W Th - F • ~ SA , TOteIS •• ' TRANSPORTATION (Attach receipts) LODGING (Attach receipts) MEALS: Breakfast • •, - Lunch .Dinner ' REGISTRATION (Attach receipts) OTHER EXPENSES: - Telephone, Co etc Parking Fees Cab, Bus, etc Other (Please itemize): DAIL"Y TOTAL - .. - -- ~~-• ~ - .-2-, s.,-v .. _. , 0 0 • DATE ODOMETER READING .FROM TO NO.OF MILES - ' " PBIJRPOSE/DESTINATION y ' :~ ~ : - '' `' ".'.`: " State purpose'of trip, beginning and ending locations for each odometer reading: •••;~•;°' TOTAL MILEAGE:'- - at -, _0.550_:'centspl3r_mile~,;~-_____~ •$_____ _~_- ;; - TOTAL AMOUNT CLAIMED (Schedules A and B combined) I certify that this claim is a true record of expenses incurred on official business for the City of Seal Beach during the above period. By Approval Recommended Date Submitted Signature Classification Department Director s 7••' ~ k .y~~ ~ • ?General Ledger ,' - Job Led er If Re ulred - • - Pro'ect • - Account • :; - ' • ? JL Key .~• ~ Ob'ect • ~ Number •: Amount ~'• c: $ - Audited by Date Finance Department Director, Admin Svcs Date City Manager Date Approved for Payment (Required) (Not Required) SPECIAL INSTRUCTIONS: 1. Submit this form completed in detail to Admin Svcs for audit. Unused cash advances must be receipted by Admin Services Department. Attach copy of receipt or note receipt number below. Receipt # 2. Upon audit and approval for payment, reimbursement will be included on next weekly accounts payable check run. 3 Expenses shown above must be itemized in detail in order to qualify for reimbursement. 4. Any expenses paid for guests must have receipts. City of Seal Beach seas ::ice ~~ TRAVEL REQUEST FORM u ~c~~RN~P Department/Division EMPLOYEE NAME - DEPARTMENT ~ . ~ ~ x LOCATION: ~ -~ • PURPOSE OF TRAVEL,:....; ~,;.,;., • , •.-.. .•-.~• ~ :::. r•. ~ ,.. TRAVEL''PERIOD - ~ - 4.~.:: TOTAL ESTIMATED COST-__„~•;~~~~.~w •• • •- • - .- . .- a Organisation •: Registration ~ De t Head A ` Koval CM A royal if Re . _ _ ,_ ~~ 'Cost ~• ' ~' Yes -i -•No Yes• ~•No Registration ,(Attach Program/Registration Info),. ~~ _ :;~ -~. • •~'`• 'Air•' :`' ~• CarRen'tal, ', -• ~ ~ De t Head A~ royal' ` CM A royal • _ _ _ - '=° Estimated,Cost • - "EEstimated Cost •' Yes ~ No ° ;..Yes *-,°° " : No _ Transportation (Requires City ~~ ~~ `.~ Manager Approval),:;~._:.:.:. ~ • _ ,¢- - Hotel ; '• . ~ Total ' .;. De t Head A ~~ royal CM A royal _ _ °' ~ Name "% ~ "• Estimated Cost Yes • = ~. No ~ . ~ Yes No Lodging (Requires City Manager. ~-~ Approval) ._ =•- --- -~'~--,. ~'_.._ :......:,. Phone ~ •. Internet De t Head A `' royal CM A royal ~ Reason for•access Reason"for access ~ ^ ~ • •Yes ~ ~ •. ~ :;-.No . ~ Yes - ' iNo ;'-'~ __ .~.~~ Telecommunication (Requires City ~' ManagerApproval)y•~• - ~ = t:~ r -,_ _. _ . . .~ • • TRANSP,ORTATION'- - - •= ;;~ -:; LODGING ~ De t Head APPROVAL CM APPROVAL . _ .. __ ~•~ . ~ .' ~ ..YES- ~ " NO `YES •~~: : NO ~~; Advance (Requires City Manager,; Approval) ....~ _: __..~:_._ ._____._.~._ Date Submitted Employee Signature Department Approval Date Date Review by City Manager Approval Date Finance Department _--:~ SPECIAL INSTRUCTIONS: ~~w I 1. Submit this form completed in d etail to Admin Svcs 21 days before travel date. City Manager approval required. 2. Attach all supporting documents with this form including completed warrant request. 3. Incomplete forms/supporting documents will not be processed and will delay approval process. CITY OF SEAL BEACH ADMINISTRATIVE DIRECTIVE SUBJECT: TRAVEL AND MEETING EXPENSE POLICY SECTION INDEX NO. ISSUE DATE REVISION DATE COUNCIL CITY MANAGER APPROVAL APPROVAL 300 10 10/30/08 10/12/09 10/12/09 10/12/09 1. SCOPE All Departments„ _ _ -_ _ _ -~ Deleted: ¶ 2. PURPOSE AND INTENT The City of Seal Beach takes its stewardship over the use of its limited public resources verv seriously. Periodically, the City Council has adopted ordinances, resolutions and policies relating to expenses actually and necessarily incurred by employees in connection_ with_ their official_ duties on _City business_ _ _The City _ , - ~ ~ Deleted: public officials and recognizes the constructive value of professional conferences, seminars, meetings, and training and provides travel and expense funds for department _... - - Deleted: elected and appointed heads and other employees who attend such approved events. officials, ~ This policy provides the required guidelines that all City employees must follow when arranging travel, lodging and other approved expenses. If the outlined procedures are followed, reimbursement of reasonable expenses for travel, conferences, meetings, and meals will be made. Also, the intent of the policy is to ensure that payments made by the City are for actual and necessary expenses incurred while conducting official City business. ,3._ _ _ POLICY ..- - Deleted: ¶ Department Heads may authorize reimbursement of all normal and necessary expenses for local conferences and meetings incurred by employees in the course of official City business according to the following guidelines. All overnight travel and reimbursement is subject to review by the Finance Department. A travel request form (see Attachment 3) must be submitted to the Finance Department a minimum of 21 days prior to travel date. All multiple day conferences/overnight travel requires approval by the J~irector of Administrative ,-. - -Deleted: Finance Department Services~nd the City Manager. _ _ _ _ _ _ .. -- Deleted: head 1 of 7 (300-10) General Employees are to make every effort to minimize travel and meeting expenses by utilizing the least expensive method of travel. Travel arrangements shall be made as far in advance as possible to take advantage of discounted or reduced fares and rates. The City's reimbursement plan is considered to be an "accountable plan" by the Internal Revenue Service (IRS). The plan includes a combination of reimbursements based upon receipts and a "per diem" component approved by the IRS. Travel reimbursement amounts are not reported on the employees' W-2 form. All departments that require use of a City credit card for travel arrangements will need to contact Administrative Services for assistance. Travel expenditures charged to a City issued credit card are limited to the following: airline, lodging, rental cars, and conference/seminar/training session registration or enrollment fees. Lodging Lodging is allowed when approved by the City Manager for attendance at conferences, seminars or meetings. Individuals are expected to stay at a hotel or motel in close proximity to the conference or event site. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor, if such rates are available at the time of booking. If group rates are not available, employees and officials should request the "Government Rate" when available. In the event that government rates are not available, the median retail price for lodging for that area shall be considered reasonable. Pre-conference lodging shall be granted for regional sites, e.g. San Diego, San Francisco, Sacramento _Lodging costs will not normally be_approved for one-day meetings or programs, when the event is within a reasonable commuting distance ~' from Seal Beach (50 mile radius), unless approved by the City Manager. Deleted: ¶ Deleted: Employees incurring out-of- pocket expenses on behalf of the City for a hotel and/or car rental may obtain a cash advance (via check) from the Director of Administrative Services with City Manager approval. Advances must be accounted for within 30 days after receipt by filing an itemized Statement of Expense or the advanced amount may be deducted from the employee's next remuneration. Under no circumstances will an employee obtain an advance when there is a prior outstanding advance balance still unaccounted for by any employee. All expense reports must be submitted to finance within 30 days of commenced travel date. All expense reports submitted after 30 days will be reimbursed at the discretion of the City Manager.¶ Deleted: , if the conference starts at or before nine (g) o'clock in the morning Lodging arrangements can be paid for in advance using a personal credit card or by submitting a request for payment to the hotel. Original itemized receipts ,_ _ - - Deleted: receipts should be submitted with the "Statement of Expense" within 30 days. Credit card receipts do not aualify as original receipts. A traveler canceling reservations shall do so according to the hotel's policy in order to avoid penalty charges. The City does not reimburse for non-canceled reservations, early departure, or late cancellation charges unless approved by the City Manager. Meals 2 of 7 (300-10) employees will _receive_ a_daily allowance _~`per diem°)_for _meals and in_ cidental_ - ~eieted: Officials and e expenses (M&IE) relating to business travel. The per diem limit will be updated periodically in accordance with changes to IRS Publication 1542, Per Diem Rates (for travel within the continental United StatesZ. The current allowable per diem rate for M&1E is $46.00. Using the Per Diem rate allows for less paperwork for both the employee and the City (since receipts are not required), as well as provides adequate resources for meals while traveling on City business. When traveling for partial days, or when meals are provided as part of a program or while in transit, the following amounts are to be used to reduce the daily allowance: Per Diem Rate Inclusive of tax and ti Breakfast -$10 Lunch - $12 Dinner - $24 When meals are provided as part ofi a program/conference,,gmployrees can not _. -- oeietedE claim the Per Diem ratq. _ _ _ _ _ _ _ _ _ - -f ~eieted: when meals are provided - l as part of a progranUconference In lieu of the per diem allowance, upon Department Head approval, actual costs may be reimbursed. Actual costs incurred will be reimbursed up to a maximum amount as follows, with the submittal and audit of original receipts: Actual Reimbursement Limit (Inclusive of tax and tip) Breakfast - $15 Lunch - $20 Dinner - $35 Per iem rates or use of the actual reimbursement limit cannot be combined. - - Deleted: diem Employee must decide to use one or the other method on a specific day. For same day travel, expenses for meals are limited to activities outside normal duties. Meal expenses incurred while conducting routine daily work assignments will not be considered reimbursable (~.e._ _employ_ee _evaluations,_ _pro1ect_ _ . - Deleted: ie. discussions, etc.), 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 (fie. when -attending _a non-City_ - -- - ueie~ cea:;e. sponsored conference, non-City sponsored training o~ urse or_other _situations_ _ . - ~eieted: ~o~rse, which may be considered on a case-by-case basis). Travel to a temporary worksite does not qualify for meal reimbursement, unless approved by the City Manager. It is sometimes appropriate to conduct City business with non-employees, such as consultants, oral board participants, prospective businesses, etc., whereby expenses will be incurred for food, beverage, taxes, tip, etc. Actual amounts will be reimbursed with approval from the Department Head and/or City Manager. Such costs should fall within the maximum actual meal limits as described above. The names of the individuals attending the function and business purpose must be documented on the Statement of Expense form and original receipts must be attached. 3 of 7 (300-10) Air Travel City officials and staff should utilize the most economic method to secure airline reservations. Internet reservations can be made using the city credit card or the employee's personal credit card. `A completed "Travel Request" form must be completed and approved by the City Manager prior to booking reservations. Individuals will be reimbursed for pre-approved reservations made on_ th_eir .• personal credit card after they submit a detailed receipt of the charges. The City will not reimburse for excess baggage fees if not related to City business. This includes sporting equipment. Rental Cars Use of rental cars should be pre-approved by the Department Head prior to City Manager approval. Rental cars shall be approved only when such rental is necessary due to geographical location of airport or accommodations in relation to conference or meeting site, when other local group conveyance transportation is unavailable, and/or when a rental car is the most economical means of accomplishing travel to the final destination. When possible, use of airport or hotel shuttle is encouraged. When a rental car is authorized, the employee 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 the charges. The City is self-insured for vehicle liability, third parry physical damage and provides for workers' compensation coverage. Accordingly, the insurance coverage should be waived. When completing the rental agency contract, sign for 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 562-431-2527 x1308 and the employee's supervisor within 24 hours of any event, incident, or accident related to the rental vehicle. Private Automobile Automobile mileage is reimbursable if an employee is required to use a personal vehicle for travel within the City's geographical area, which includes Orange, Los Angeles, Ventura, San Bernardino, Riverside, San Diego, Imperial and Kern Counties. Reimbursement for personal auto usage for business will be calculated per the current IRS guidelines. Mileage is based on the following: 4of7 _ ~ Formatted: Font: Bold •• Formatted: Font: Bold ~ (300-10) o If an individual drives round-trip from their residence to a meeting or training function, the round-trip mileage the employee would have driven from his/her residence to work must be subtracted from the round-trip mileage to the event. Any excess mileage is reimbursable to the employee at the current IRS approved rate. o If an individual drives round-trip from work to a meeting or training function, the round-trip mileage from the City location to the event is reimbursable at the current IRS approved rate. When a department head authorizes use of a private vehicle for the convenience of the employee, instead of more economical travel by air, reimbursement shall not exceed the cost of usual airfare plus related subsistence and surface common carrier expenses. €mployees are required to notify the City's Risk Manager at 562-431-2527 x1308 _. _ - Deleted: Elected officials and e and the employee's supervisor within 24 hours of any event, incident or accident while traveling on City business. Exception for ~mployees Receiving Car Allowances_ _ _ _ _ _ . _ _ . _ _ _ . _ _ - Deleted: Elected Officials and e artment heads receivin a car allowance will not receive an addltlOnal . : - • Deleted: Elected officialsandd - p ------------------g---------------------------y-------------- t mileage/travel reimbursement for travel within the local vicinity. Local vicinity is defined as Los Angeles, San Bernardino and/or Orange County subject to a 50- mile radius from Seal Beach. These employees~will, how_ ever,_receive mileage _ _ ... • Deleted: and/or officials reimbursement for distances outside the 50-mile radius. For example, if an~ employee receiving a car allowance attends a meeting in Santa Barbara, 150 miles from Seal Beach, mileage can only be claimed for the distance traveled that is over 50 miles. Thus, the employee would be compensated for the 200 miles (roundtrip)~ _ - -~ Deleted: ¶ Conference Registration Fees Staff ,Ls expected to arrange_ conference attendance sufficiently in advance_ t0 - - Deleted: Elected officials and s obtain any registration discounts that may be offered. ~~ Registration fees can ~be - ~ ~- ~ Deleted: are paid by submitting a Warrant Request form. Department Heads are responsible for ensuring that employees under their supervision follow budgetary limitations. Telecommunication Costs ,authorized travel, necessary business-related telephone _calls incurred and_ _ . modem connections; fax~or~nternet service for employees with City_issued laptop_._ _ _ ----------- - --- ---- - computerS, may be reimbursed. These expenses must be_ approved by the _ _ City Manager 21 days in advance of travel dated In addition, individuals may ~~.~,~- be reimbursed for reasonable costs incurred for phone calls ~to~ their personal ~~, residences. Internet connection fees will be reimbursed up to $15.00 per day, if access is necessary for City-related business. The Director of Administrative 5 of 7 Deleted: On a Deleted:) Deleted: , ' Formatted: Font: Bold Formatted: Font: Bold Deleted: maybe reimbursed (300-10} Services shall make the final determination of reasonable costs on a case-by- case basis. Miscellaneous Expenses Miscellaneous expenses, including charges for vehicle parking, bridge tolls, and any other justifiable business expense may be allowed. A satisfactory explanation of the charge(s) is required for expenditures that are large or unusual. A receipt or other voucher shall accompany the employee reimbursement request for miscellaneous expenses. Excluded Expenses The costs of alcoholic beverages, drugs, laundry/dry cleaning, in-room movies, tours, personal entertainment and other personal related expenses are not reimbursable. Optional tours, banquets, or other activities offered through the conference, but as an additional cost to registration, are solely at the discretion of the employee and will be considered a personal expense. The City will not pay the costs of an employee's spouse or domestic partner who_ is attending an event on behalf of the Cityti_________________________ _ _ Statement of Expense ~ ~ ~ ~ ~ - Deleted: or elected officials' _ - 1 Deleted: ¶ Upon return from a trip, the Statement of Expense form (copy attached) must be submitted for reimbursement of travel and meeting expenses within~30 days of_ _ _ the travel date commencement. All travel related expenses, including air and ' lodging expenses, must be accompanied by receipts. Per iem allowances_ _ _ _ ', should not be blended with actual receipts (e.g. a per diem rate is used for ~ '~', breakfast and lunch followed by an actual receipt for dinner. Under he "General ';, ~~ _------- LedgerAccount" headin he appropriate fund, departmentL~nd account should ',';..', be charq_ed. Job Ledger and Project Number are not required unless the '~` '.':'• Department tracks expenses accordingly. ~+ '' ~~ ` ~~~„~ ,~,~ The Statement of Expense form must be approved by the Department Head and `>~~„~; •~~ then forwarded to Administrative Services for auditing and processing. The ~•~`~ Department of Administrative Services will verify the availability of travel funds der ?;;,•~, the Citv Council approved budoet and determine that all expenses are reasonable ';;;~ and in compliance with this policy., ,~' 5. ISSUANCE ~ ~~ \`~ Deleted: 4.. PROCEDURE¶ Cash Advances¶ To receive a cash advance, a complete Cash Advance Form/Warrant Request must be submitted to the Department Head for approval 21 days prior to the travel date. The Cash Advance Form/Warrant Request must then be submitted to Administrative Services for review and to the City Manager for final approval. A check will be issued for the cash advance, unless the cash request can be accommodated by Petty Cash.¶ Formatted: Font: Bold Deleted: Use either the per diem rates for mea( reimbursements or actual receipts. Deleted: diem Deleted: T Deleted: GL Account heading under Deleted: should reflect Deleted: account Council Approved: _Council Meeting -,10/12/09 Deleted: ..--~~-~ ~ -----~----------- --:Deleted: Attachments: 6 of 7 (300-10) 1. Statement of Expenses Form 2. Travel Request Form _ _ _ _ _ 7 of 7 Deleted: Warrant Request Form - - - - - - - - - - ~ - - - ~ ~ - ~ - ~~ - ~ ~ - - Cash Advance¶ 3. ~soo-i o~ Page 6 ~-tt~~h gent C California Government Code Section 53232 C~®VERNIVIENT CODE SECTI®N 53232-53232.4 53232. For the purposes of this article, the following terms have the following meanings: (a) "Governing body" means the board of supervisors in the case of a county or a city and county, the city council or board of trustees in the case of a city, and the board of directors or other governing body 'in the case of a special district. (b) "Legislative body" has the same meaning as specified in Section 54952. (c) "Local agency" means a city, county, city and county, charter city, charter county, charter city and county, or special district. (d) "Meeting" has the same meaning as specified in subdivision (a) of Section 54952.2. 53232.1. (a) When compensation is otherwise authorized by statute, a local agency may pay compensation to members of a legislative body for attendance at the following occurrences: (1) A meeting of the legislative body. (2) A meeting of an advisory body. (3) A conference or organized educational activity conducted in compliance with subdivision (c) of Section 54952.2, including, but not limited to, ethics training required by Article 2.4 (commencing with Section 53234). (b) A local agency may pay compensation for attendance at occurrences not specified in subdivision (a) only if the governing body has adopted, in a public meeting, a written policy specifying other types of occasions that constitute the performance of official duties for which a member of the legislative body may receive payment. (c) This section shall not apply to any local agency that pays compensation in the form of a salary to members of a legislative body, including, but not limited to, those local agencies whose legislative bodies' compensation is subject to Section 36516 or 36516.1, subparagraph (B) or (C) of paragraph (2) of subdivision (a) of Section 21166 or Section 22840 of the Water Code, Section 11908.1 of the Public Utilities Code, Section 6060 of the Harbors and Navigation Code, or subdivision (b) of Section 1 or Section 5 of Article XI of the California Constitution. 53232.2. (a) When reimbursement is otherwise authorized by statute, a local agency may reimburse members of a legislative body for actual and necessary expenses incurred in the performance of official duties, including, but not limited to, activities described in Article 2.4 (commencing with Section 53234). (b) If a local agency reimburses members of a legislative body for actual and necessary expenses incurred in the performance of official duties, then the governing body shall adopt a written policy, in a public meeting, specifying the types of occurrences that qualify a member of the legislative body~to receive reimbursement of expenses relating to travel, meals, lodging, and other actual and necessary expenses. (c) The policy described in subdivision (b)' may also specify the reasonable reimbursement rates for travel, meals, and lodging, and other actual and necessary expenses. If it does not, the local agency shall use the Internal Revenue Service rates for reimbursement of travel, meals, lodging, and other actual and necessary expenses as established in Publication 463, or any successor publication. (d) If the lodging is in connection with a conference or organized educational activity conducted in compliance with subdivision (c) of Section 54952.2, including, but not limited to, ethics training required by Article 2.4 (commencing with Section 53234), lodging costs shall not exceed the maximum group rate published by the conference or activity sponsor, provided that lodging at the group rate is available to the member of a legislative body at the time of booking. If the group rate is not available, the member of a legislative body shall use comparable lodging that is consistent with the requirements of subdivisions (c) and (e). (e) Members of the legislative body shall use government and group rates offered by a provider of transportation or lodging services for travel and lodging when available. (f) All expenses that do not fall within the adopted travel reimbursement policy or the internal Revenue Service reimbursable rates as provided in subdivision (c), shall be approved by the governing body, in a public meeting before the expense is incurred, except as provided in subdivision (d). (g) If a member of a legislative body chooses to incur additional costs that are above the rates established pursuant to this section and those costs have not been approved pursuant to subdivision (f), then the member of a legislative body may do so at his or her own expense. (h) This section shall not supersede any other laws establishing reimbursement rates for local agencies. 53232.3. (a) If a local agency reimburses members of a legislative body for actual and necessary expenses incurred in the performance of official duties, then a local agency shall provide expense report forms to be filed by the members of the legislative body for reimbursement for actual and necessary expenses incurred on behalf of the local agency in the performance of official duties. Reimbursable expenses shall include, but not be limited to, meals, lodging, and travel. (b) Expense reports shall document that expenses meet the existing policy, adopted pursuant to Section 53232.2, for expenditure of public resources. (c) Members of a legislative body shall submit expense reports within a reasonable time after incurring the expense; as determined by the legislative body, and the reports shall be accompanied by the receipts documenting each expense. ' (d) Members of a legislative body shall provide brief reports on meetings attended at the expense of the local agency at the next regular meeting of the legislative body. (e) All documents related to reimbursable agency expenditures are public records subject to disclosure under the California Public Records Act (Chapter 3.5 (commencing with Section 6250) of Division 7 of Title 1). 53232.4. Penalties for misuse of public resources or falsifying expense reports in violation of expense reporting polices may include, but are not limited to, the following: (a) The loss of reimbursement privileges. (b) Restitution to the local agency. (c) Civil penalties for misuse of public resources pursuant to Section 8314. (d) Prosecution for misuse of public resources, pursuant to Section 424 of the Penal Code.