Loading...
CC Resolution 2009-102 - Travel & Expense Policy, Council, Members of Legislative Bodies, & EmployeesRESOLUTION NO. 2009 - 102 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA AMENDING THE TRAVEL AND EXPENSE POLICY FOR CITY COUNCIL MEMBERS, MEMBERS OF CITY LEGISLATIVE BODIES AND CITY EMPLOYEES, AND SUPERCEDING ALL PREVIOUS RESOLUTIONS WHICH ARE INCONSISTENT HEREWITH WHEREAS, in the course of their service to the City, City Council members routinely incur substantial job related expenses, including increased cellular phone use charges; and City Council members, members of City legislative bodies and City employees incur other incidental costs relating to meals, parking, entertainment, phone and related miscellaneous charges; and WHEREAS, the City Council of the City of La Quinta takes its stewardship over the use of its limited public resources very seriously; and WHEREAS, public resources should only be used when there is a substantial benefit to the City Council and the City of La Quinta; and WHEREAS, such benefits include: (1) the opportunity to discuss the City's concerns with state and federal officials, (2) participation 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; and WHEREAS, (1) legislative and other regional, state and federal City business is frequently conducted over meals, (2) 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, and (3) each meal expenditure must comply with the limits and reporting requirements of local, state and federal law; and WHEREAS, the City of La Quinta Travel and Expense Policy attached hereto as Attachment 1 has been established to provide guidance to the Council on the use and expenditure of City resources, as well as the standards against which those expenditures will be measured; and WHEREAS, this policy satisfies the requirements of Government Code Sections 53232.2 and 53232.3 in the event that such requirements could be constitutionally applied to charter cities; and Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 2 WHEREAS, this policy supplements the definition of actual and necessary expenses for purposes of state laws relating to permissible uses of public resources; and WHEREAS, this policy supplements the definition of necessary and reasonable expenses for purposes of federal and state income tax laws; and WHEREAS, this policy also applies to any charges made to a City credit card used by Council members and advances provided to Council members, members of City boards and commissions and City employees. NOW THEREFORE, the City Council of the City of La Quinta does hereby resolve: Section 1: The recitals above are true and correct and incorporated herein. Section 2: The City of La Quinta Travel and Expense Policy, a copy of which is attached hereto as Attachment 1, is hereby approved and adopted. All prior resolutions adopting prior travel and expense policies and all prior travel and expense policies are hereby superseded by the revised City of La Quinta Travel and Expense Policy attached hereto as Attachment 1. Section 4: The City of La Quinta Travel and Expense Policy complies with the requirements of Government Code Sections 53232.2 and 53232.3, in the event that these requirements can constitutionally be applied to charter cities. Section 5: This resolution shall take effect from and after its adoption. PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City Council held on this 15t" day of December, 2009, by the following vote to wit: AYES: Council Members Evans, Franklin, Henderson, Sniff, Mayor Adolph NOES: None ABSENT: None ABSTAIN: None DON ADOL , Mayo City of La Quinta, California Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 3 ATTEST: VERONICA J. YONTECINO, CMC, City Clerk City of La Quinta, California (City Seal) APPROVED AS TO FORM: M. KAT RINE J ON, City Attorney City of La Quinta, California Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 4 CITY OF LA QUINTA TRAVEL AND EXPENSE POLICY ATTACHMENT 1 PURPOSE: To establish uniform guidelines for City Council members, ,members of City legislative bodies, and City employees to follow with regard to gavel and expense reporting that arises in the course of conducting City business. BACKGROUND: The City recognizes that attendance at meetings and conferences serves a vital forum for the exchange of ideas in all areas of municipal administration, presenting and receiving information, and advocating legislation of benefit to the City. The governing factor in authorizing attendance at these functions is the tangible benefit accruing to the City because of such attendance in relation to the overall expense to the City. In the course of serving the City, City Council members routinely incur substantial job related expenses, including increased cellular phone use charges; and City Council members, members of City legislative bodies, and City employees incur other incidental costs relating to meals, parking, entertainment, phone and related miscellaneous charges. To that end, City Council members, members of City legislative bodies, and City employees are occasionally required to expend City funds. This is accomplished either by requesting City funds in advance, using the City issued credit card, or by spending one's own funds and requesting reimbursement from the City. Government Code Sections 36514.5, 53232.2 and 53232.3 authorizes reimbursement for actual and necessary expenses incurred in the performance of official duties. The following policies are intended to cover what should be reasonable expenses of business meetings and travel and the reporting thereof and may not be all-inclusive. The reasonableness of any unforeseen situations will be decided upon by the City Manager for employee expenditures and by the City Council for elected and appointed officials' expenditures. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 5 POLICY: 1. AUTHORIZED EXPENSES City funds, equipment, supplies (including letterhead) and employee time must only be used for authorized City business. The following types of expenses generally constitute authorized expenses, provided that other requirements of the policy are met: A. Communicating with representatives of regional, state and national government on City -adopted policy positions; B. Attending educational seminars designed to improve officials' skill and information levels; C. Participating in regional, state, and national organizations whose activities affect the City's interest; D. Recognizing service to the City (for example, thanking a longtime official or employee with a retirement gift or celebration of nominal value or cost); E. Attending City events; F. Implementing a City -approved strategy for attracting or retaining business to the City of La Quinta, this will typically involve at least one staff member; G. City Council stipends for cellular use, as provided by City Municipal Code Section 2.04.050, based on increased cellular phone use charges. 2. RESPONSIBILITY All persons subject to this policy have the responsibility to determine the reasonableness of travel costs, as justified by the nature of travel. The intent is to account for actual and necessary reimbursable expenses while each City Council member, member of a City legislative body or employee accomplishes City goals as reasonably as possible. This policy is not intended to address every issue, exception or contingency that may arise in the course of City travel or attendance at meetings. Accordingly, the basic standard that should prevail is to use good judgment in the use and stewardship of City funds. Any deviations from this policy should be approved by the City Council. The City Manager shall administer and be the approving authority for the expenditure of travel and expense funds in accordance with appropriations made by the City Council in the annual adopted budget for all City employees and City legislative bodies, with the exception of the appropriations made for City Council members travel. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 6 Personal and City travel must not be commingled in such a manner as to increase allowable expense or otherwise affect adversely the interest of the City. k� l :7e\�/ � �_[ij i i: ri7 T l •fie\ Official travel by persons covered by this policy requires prior written authorization by the appropriate approving authority. The City form, "Travel Request and/or Advance", shall be used to document authorization (Attachment 1). Travel trips of one -day or less shall not require a pre -approved "Travel Request and/or Advance" if no advance is requested, but the second part of the form covering conference update reporting must be completed, if applicable, upon return. Out-of-state travel, round trips over 300 miles, or trips involving overnight stay must be approved by the City Council. If time does not permit City Council approval, the City Manager may authorize the travel request. The City Manager shall notify the City Council of the authorized travel and the circumstances which prevented City Council review/approval. Upon return, the "Conference Update Report' section of the "Travel Request" form must be completed. 4. TRAVEL EXPENSES Persons covered by this policy may provide their own funding and file claims for reimbursement, or may apply for an advance of public funds by utilizing the "Travel Request and/or Advance" form. All requests for advance of travel funds are to be submitted through the approving authority to the Finance Department at least five (5) working days before the intended date of departure. All advances must be properly accounted for based on actual and necessary expense incurred, upon termination of travel for which the advance was made. Advance payments do not constitute approval to spend the entire amount advanced. Only actual and necessary expenses, as further limited by the specific provisions of this policy, will be paid from City funds. 5. ADVANCE RESERVATIONS —CANCELLATION Persons covered by this policy are encouraged to make reservations for any meeting, convention, or dinner for which the City would bear the cost, which he or she is planning to attend, in sufficient time to allow for lower airfare or reservations costs to be obtained. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 7 Cancellations that result in expenditure of City funds will be reviewed on a case -by - case basis by the City Manager to determine whether the employee may be held responsible for the cost. The full City Council will make that determination for any canceled public official travel. 6. TRANSPORTATION Individuals requesting official travel should attempt to travel by the means most economical to the City consistent with scheduling needs and cargo space. In selecting a particular method of transportation, consideration shall be given for the total cost to the City which will result; including overtime, lost work, and actual transportation costs. In the event that a more expensive transportation form is used, the cost borne by the City will be limited to the cost of the most economical, direct, efficient and reasonable transportation form unless otherwise approved by the City Council. Government and group rates must be used when available. A. Automobile Travel Transportation by car may be done either with a personal vehicle or City vehicle. For persons other than those receiving a monthly auto allowance, if a personal vehicle is used, net mileage will be reimbursed at the current Internal Revenue Service Rates (see www.irs.gov). Net mileage equals roundtrip mileage minus any commute miles. Before initiating overnight travel, those employees not receiving a monthly mileage allowance should contact the Finance Department for the availability of a pooled vehicle. Those persons using their own vehicle and receiving a monthly auto allowance will be reimbursed only for the net mileage in excess of 60 miles. In any case, mileage will not be reimbursed for portions of the trip made for non -business related matters. When the use of public air carrier transportation is approved, private automobile use to and from the airport shall be reimbursed for all allowable miles at the current Internal Revenue Service Rates (see www.irs.gov) or commercial auto rental will be allowed if necessary and alternative personal or public transportation is unavailable or unreasonable. B. Air Travel and Automobile Rental (1) Coach Class Air Travel. Reimbursement shall be made for coach air travel if the cost of such air travel is competitive with other passenger airlines' coach airfares. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 8 (2) Rail Travel. Reimbursement shall be made for coach rail travel if the cost of such rail travel is competitive with other coach rail travel fares. (3) Taxi Service. Charges for taxi service are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. Portions of taxi charges that are related to excessive tips (i.e., in excess of 15%) will not be reimbursed. (4) Shuttle Service. Charges for shuttle service are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. (5) Bus Fare. Charges for bus service are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. (6) Vehicle Rental. Charges for vehicle rental are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. When determining the type of rental car to be used, consideration should be given to the economic standards set forth in this policy and the appropriate use and stewardship of City funds. (7) Out of Pocket Expenses Related to Use of City Owned Vehicles. Reimbursement for fuel and other out-of-pocket expenses incurred as a result of the use of a City owned vehicle is permissible provided that use of the City owned vehicle is the most economical, practicable and efficient mode of transportation available under the circumstances. (8) Chartered Travel. Use of chartered travel shall be reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. (9) Airport parking may be used during travel on official City business and is reimbursable with receipts. 7. LODGING Lodging expenses will be reimbursed or paid when travel on official City business reasonably requires an overnight stay. Lodging shall be obtained at the most economical rate available for safe, clean, convenient, and quality accommodations. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 9 Factors such as proximity to destination and prevailing rates should be considered for reasonableness. 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. Travelers must request government rates, when available. If the group rate or government rate is not available, lodging rates that do not exceed the median retail price for lodging for that area listed on websites similar to www.priceline.com or www.travelocity.com or an equivalent service shall be considered reasonable and hence reimbursable. A. Advance Booking and Time Period An employee is expected to make reservations well in advance whenever possible and to take other actions to ensure that lodging is secured at moderate rates. Lodging shall be limited to the maximum number of nights required to conduct the assigned City business. If a person subject to this policy chooses to arrive earlier or stay later than the length of City business, the additional lodging and other expenses related to this decision are the individual's personal expenses and will not be reimbursed or paid by the City. B. Family Member Accompaniment There is no objection to a spouse and/or other family member(s) accompanying a person subject to this policy on a City business trip, if their presence does not detract from the performance of City duties. The attendance at the meetings and conferences by such family members of City employees and officials is to be considered the sole expense of the individual employee and/or official, and all differences in costs brought about by the attendance and/or accompanying travel of a family member shall not be borne, paid or reimbursed by the City. 8. MEALS Meals, except for those included in the cost of the registration, are allowable at actual costs including reasonable tips and room service charges not to exceed $75 per day. Expense claims for meals including people other than the claimant shall include the following information: 1. Date expense incurred 2. Parties participating 3. Purpose of the meeting Itemized meal receipts are required. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 10 9. OTHER ALLOWABLE EXPENSES The following expenses shall be permissible, subject to other provisions of this policy to the extent that they are actual and necessary: A. Incidental transportation expenses, such as ferry fares; bridge, toll road and vehicle parking fees; B. Telephone and facsimile charges for official business; C. Personal telephone calls are allowable, not to exceed $25 per day; D. Reasonable fees and tips paid to waiters, porters, baggage handlers, bellhops, hotel maids, and other service personnel; and E. Business related entertainment functions that are attended to promote City related business objectives are allowable, as long as detail is provided stating who attended and what subjects were discussed. 10. NON -ALLOWABLE EXPENSES Personal expenses are not allowable. These may include, but are not limited to: A. Barber and/or beauty shop charges B. Fines for traffic violations C. Private automobile repairs D. Expenses of any persons accompanying the person subject to this policy on the trip (except as noted in Section 8(E)) E. Personal telephone calls (except as allowed in Section 8(c)) F. Purchase of personal items G. Fitness/Health Facilities or Massages H. Political contributions I. Alcohol Expenses that are not otherwise listed or identified in this policy shall require prior approval at a public hearing of the City Council pursuant to Government Code section 53232.2(f). 11. SETTLEMENT OF EXPENSES All covered persons are responsible for the accurate preparation of their claims, and the responsibility of omission or commission cannot be shifted to another individual. A Travel Expense Report' (Attachment 2) substantiated by receipts which verifies the claimed expenditures as being an actual expense, must be submitted to the City Manager within ten (10) days of the expense being incurred or the end of the trip, whichever is later. Inability to provide such documentation in Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 11 a timely fashion may result in the expense being borne by the individual. All expenses are subject to verification that they comply with this policy. Pursuant to state law, Travel Expense Reports are public records. If a person subject to this policy has drawn expense money in advance, a settlement must be made based on actual expenses that are substantiated by receipts. If actual expenses exceed the advance, upon approval by the City Manager, said expenses will be reimbursed to the traveler by the Finance Department. If actual expenses do not exceed the expense advance received, said traveler shall return all unused portions of the expense advance to the Finance Department. To be reimbursed for expenditures, an employee or official must sign and submit a "Travel Expense Report" form or, if applicable, the "Conference Update Report" section of the "Travel Request" form. No reimbursement shall be made until the "Travel Expense Report" form or, if applicable, the "Update Report" section of the "Travel Request" form has been properly executed and approved by the City Manager, with the exception of City Council members. Elected and appointed officials' travel expenditures will be reimbursed if they are within budgetary constraints, all proper forms have been completed and signed, and receipts are attached. The decision of the City Manager shall be final in all cases where conflicts of opinions on reimbursement or allowable expenses exist. For City Council members and appointed officials, the decision of the Council shall be final. REPORTS BY CITY COUNCIL, BOARD OR COMMISSION In accordance with state law, Council members and members of Boards and Commissions shall provide a brief report in either verbal or written form, on meetings attended at City expense at the next meeting of the City Council. PROCEDURES: There are two forms to be utilized for travel and expense reporting. The first form is the "Request for Travel and/or Advance" form. This form is comprised of two basic parts: Part 1 covers the authorization for travel and/or an advance, and Part 2 provides follow-up information on the event attended. The second form is the "Travel Expense Report" which is needed in order to create the proper audit trail necessary for recording the expenditure of City funds. Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 12 1. "Request for Travel and/or Advance" form: Out of state travel, trips in excess of 300 miles, or trips that involve overnight stay must be approved by the City Council. Trips or conferences that do not fall into the above category may be approved by the appropriate department head, or by the City Manager in the case of department head or non -elected officials' requests. The City Manager authorizes his own travel or conferences when they do not fall into the City Council approval category mentioned in the first paragraph. Part 1 of this form, "Authorization," must be completed prior to the trip or conference. Requests for cash advances are included in this part of the form. If no advances are requested and City Council approval is not needed, this part of the form may be filled out upon completion of the trip or conference if the appropriate verbal authorization has been granted. All approved advance requests are to be submitted to Finance at least five (5) working days before being needed. A second copy of this form will remain with Finance as payment backup documentation. The traveler will retain the original until Part 2 is completed and submitted with the Expense Report. Advances and all other expenses must be reconciled and approved on the "Travel Expense Report" and submitted to Finance within five (5) working days after completion of the trip or conference. Part 2 of this form, "Conference Update Report", is to be completed with a short narrative highlighting the subject of the conference and its relevance to City operations. This section must be completed when any conference expenses are incurred in the time period required by this policy. The original "Request for Travel and/or Advance" form must be attached to the "Travel Expense Report" when that form is submitted. 2. "Travel Expense Report" form: The "Travel / Expense Report" (referred to as the "expense report") is required to track all travel and expenditures of the City. A proper audit trail, which includes supporting receipts, is necessary to comply with travel and expenses reporting requirements. The expense report which must be filled out is designed to be a logically grouped over -view of the total expenditures incurred while traveling. Detail and supporting documentation, including receipts and the "Request for Travel and/or Advance" Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 13 form, must be attached as backup to this expense report. There is some space provided on the form itself for detailed explanation of any circumstances or situations that may need to be addressed. Meal and business entertainment receipts must identify names of who attended and what business matters were discussed. Itemized hotel bills are needed rather than, or in addition to, lump sum receipts. Monthly credit card bills are not to be used in lieu of the actual charge receipts. Receipts must be submitted for all expenses. In the event that itemized receipts are not available or lost, a written explanation of the circumstances as to why this is the case must be provided, as well as the reason for the incurred expense. The City Manager may then determine on a case -by -case basis if the request for reimbursement will be approved. The expense report is divided into three columns to cover whatever spending situations may occur. Column 1 is to contain allowable business expenses that the claimant has paid for personally, whether by personal credit card, check or cash. Cash advances become personal cash as soon as they are received from the City. Therefore, column 1 should be used when spending cash even if it was received from a City advance. The advance in such cases will also be listed in column 3 as a non - business expense of the City. When columns 1 and 3 are netted together, the refund amount will be determined. The Expense Report should also be used for all mileage reimbursement claims whether conference related or not. Column 1 of the form shall be completed with appropriate detail. Column 2 is to contain all City paid expenses. These will primarily be City credit card expenses but may also include any checks or cash that were paid directly to the provider and were not received by the as an advance. Such checks or cash paid directly may not always be readily determined, but the claimant needs to include these amounts to reflect the total cost to the City. Totals from columns 1 and 2 should be added and the result placed in the "Total Trip Expense" box. Column 3 is to contain the amounts which were paid by the City on either check, cash, or credit card for items which are not reimbursable expenses. All efforts should be made not to use City funds for unallowable expenditures. Any advances that the claimant receives, whether check or cash, must be picked up in this column. Advances are considered non -business expenditures by Resolution No. 2009-102 Amended Travel and Expense Policy Adopted: December 15, 2009 Page 14 the City and are the property of the recipient. Allowable expenditures that occur in such cases are listed separately in column 1. The total from column 1 is subtracted from the total of column 3 and the balance is due the City. If that result is a negative balance, it is a balance due the claimant. The claimant must sign the expense report certifying its correctness. Council member reports need only Council member signature. All other reports require City Manager and the appropriate department head signature approval. All expense reports will be kept in a segregated payable file whether money is due the claimant or not. Finance will verify credit card receipts with the expense report and then attach the receipts to the credit card billing as backup documentation. Any credit card billing received without receipts is not a reimbursable expense. Any personal charges incurred, or advances not reconciled, are considered a receivable to the City and may be deducted from any checks issued by the City to that individual after the five (5) day report filing deadline has expired. Because these items are public records, staff is instructed to redact private financial information (i.e., credit card numbers or account numbers) to protect the privacy of those submitting receipts. COMPLIANCE WITH STATE LAW / VIOLATIONS City officials should keep in mind that some expenditures may be subject to reporting under the Political Reform Act and other laws. All agency expenditures are public records subject to disclosure under the Public Records Act and other applicable laws. Use of public resources or falsifying expense reports in violation of this policy may result in any of the following: 1. Loss of reimbursement privileges; 2. A demand for restitution to the City; 3. The City's reporting the expenses as income to the person to state and federal taxing authorities; 4. Civil penalties of up to $1,000 per day and three times the value of the resources used; 5. Prosecution for the misuse of public resources. Attachments: 1. Request for Travel and/or Advance Form 2. Travel Expense Report Form Attachment 1 City of La Quinta REQUEST FOR TRAVEL AND /OR ADVANCE o attend ame of Attendee Date of Request Registration $ Transportation $ Meals $ Lodging $ Applicant Department Head City Manager _ at Department Date of Trip Vendor # _ Account # = Total Request $ _ Date Date Date Meeting Date of Council Approval to Highlight Conference subject matter and its relevance to the City. Signature Date CITY OF LA QUINTA TRAVEL EXPENSE REPORT Attachment 2 Mom 6/2008) iployee: Conference Meeting: partment: Location: ypunch Info-Vendor#/Receipts# Date (from -to): ct. No. $ Business Expenses Non Business Charges ct. No. $ Employee City City No. $ Check, Cash or Check, Cash or Check, Cash or ct. Credit Card Credit Card Credit Card Column 1 Column 2 Column 3 ANSPORTATION: rsonal Auto Expense Miles @ $ .585/Mile s/Oil/Maintenance/(City Vehicles): fare: Sin, Bus, Taxi, Other: GISTRATION: DGING: Days @ $ per day :ALS: SCELLANEOUS: (Bellmen, Valet, Tips, Other) )VANCES: (Check or Cash) iTAL TRIP EXPENSE TOTAL NON BUSINESS CHARGE planation Detail: Less Employee Paid (Column 1) Balance Due City = or <Balance Due Employee> _ < ereby certify that the above expenditures and facts are true and correct and in conformance with the adopted La Quinta wel & Expense Policy. to Employee Signature ,proved by: apartment Director 19 City Manager