HomeMy WebLinkAbout2022-06-14 - Resolution No. 2022-21 RESOLUTION NO. 2022-21
RESOLUTION OF THE BOARD OF DIRECTORS
OF THE YORBA LINDA WATER DISTRICT
AMENDING THE EMPLOYEE TRAVEL EXPENSE
REIMBURSEMENT POLICY AND RESCINDING RESOLUTION NO. 16-21
WHEREAS, District employees are encouraged to attend conferences, conventions,
meetings, symposiums, intergovernmental meetings, and legislative
sessions relating to the mission of the District; and
WHEREAS, the Board of Directors previously adopted Resolution No. 16-21 setting forth
an Employee Travel Expense Reimbursement Policy, and
WHEREAS, it is the desire of the Board of Directors to amend this policy.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
SECTION 1. The Employee Travel Expense Reimbursement Policy is hereby adopted
as attached hereto and by this reference incorporated herein.
SECTION 2. This policy shall take effect immediately and Resolution No. 16-21 is hereby
rescinded.
PASSED AND ADOPTED this 14th day of June 2022 by the following called vote:
AYES: Directors DesRoches, Hawkins, Jones, and Lindsey
NOES: Director Miller
ABSTAIN: None
ABSENT: None
J. Wayne Miller, PhD, President
Yorba Linda Water District
ATTEST:
(lnnie Alexander, Board Secretary`
Yorba Linda Water District
Reviewed as to form by General Counsel:
Andrew B. Gags , Esq.
Kidman Gage aw LLP
Resolution No.2022-21 Amending Employee Travel Expense Reimbursement Policy 1
YORBA LINDA WATER DISTRICT 3010-002-POL
Page 1 of 3
EMPLOYEE TRAVEL EXPENSE REIMBURSEMENT
Dept/Div: Finance Approved By: Resolution No. 2022-21
Effective Date: June 14, 2022 Applicability: Districtwide
Supersedes: Resolution No. 16-21 See Also: N/A
1.0 General Policy
1.1 District employees are encouraged to attend conferences, conventions, meetings, symposiums,
intergovernmental meetings, and legislative sessions (herein referred to as “activity” or “activities”)
relating to the mission of the District. Employees shall receive reimbursement or payment of
expenses, according to District rules, incurred in the performance of their duties as required or
authorized by their department manager. Attendance at an activity must be pre-approved by an
employee’s department manager in order to be considered as an activity for the purposes of
payment or reimbursement of travel expenses.
1.2 Employees shall be reimbursed for actual costs to attend activities as follows:
Flight: Coach or Economy Class
Car Rental: Most Economical Size Vehicle, Government/Group Rate
Lodging: Published Conference Group Rate, Equally Comparable or
Lower Rate, Government Rate, or GSA Rate (See Section 1.4.)
Meals: $90 Per Day
Actual and Necessary Expenses: $30 Per Day
1.3 Expenditures for lodging, meals, and transportation shall provide for reasonable and necessary
comfort and convenience. Employees shall be mindful that public funds are being spent and that
only a reasonable and necessary level of expense is warranted.
1.4 When available, employees must use coach or economy class for commercial travel and the
published conference group rate, an equally comparable or lower rate, or government rate for
lodging. If these rates are not available, the reimbursable amount shall be limited to the per diem
rates set forth by the US General Service Administration (GSA) at http://www.gsa.gov.
1.5 For travel by personal vehicle, mileage shall be reimbursed at the standard rate adopted by the
US Internal Revenue Service in effect at the time of travel. Personally owned vehicles used in
the conduct of District business must be insured for property and liability damage in an amount
not less than the minimum limits required by the California Financial Responsibility Act. In no case
shall the amount paid for mileage reimbursement for use of a personally owned vehicle used for
travel in lieu of air travel exceed the cost of coach or economy class or equivalent airfare based
on the date the employee registered to attend an activity or conduct business on behalf of the
District. Use of a personally owned vehicle for travel must be approved in advance by the
employee’s department manager.
1.6 Reimbursement for taxi, rideshare, rail, bus or other reasonable ground transportation shall be for
the actual costs plus tip not to exceed 20% and applicable taxes.
1.7 Reimbursement for parking and toll charges shall be for actual costs.
1.8 Meal expenses include the reasonable and necessary costs of meals and beverages, not
including alcoholic beverages. Meal expenses shall be reimbursed on a daily basis not to exceed
$90 per day. Meal expenses for partial days shall be reimbursed on a meal by meal basis as
follows: $20 for breakfast, $30 for lunch, and $40 for dinner. Said maximums for meal expenses
exclude taxes and gratuities which are considered actual and necessary expenses (See Section
YORBA LINDA WATER DISTRICT 3010-002-POL
Page 2 of 3
1.9). Any amount spent over the daily or partial day reimbursable amounts set forth in this section
may not be deducted from another day’s reimbursable amount during that same activity.
Additionally, any amounts not spent over the daily or partial day reimbursable amounts set forth
above may not be added to another day’s reimbursable amount during that same activity. No
reimbursement shall be provided for alternative meals when the District has paid for the cost of
the activity including any incorporated meals. Attendance at receptions before dinner shall not be
considered a meal.
1.9 Actual and necessary expenses include taxes and gratuities for meals, tips for drivers, baggage
carriers, and hotel staff. This does not include the cost of laundry, cleaning or pressing of clothes,
or telephone calls.
1.10 Reimbursement of all reasonable and necessary expenses for internet service to conduct District
business while traveling shall be for actual costs, unless an employee has been provided with
District owned technology equipment.
1.11 Arrangements for transportation, lodging, or registration fees that have cancellation or change
penalties shall be carefully monitored by the requesting department. If a cancellation or change
occurs due to a personal request or obligation of the employee, they will be responsible for paying
the corresponding penalty, except when the General Manager or department manager
determines that the reason for the absence was legitimate and authorized.
1.12 The District shall not incur any costs for a spouse, or other accompanying person.
1.13 If an expense does not fall within the reimbursement rates identified in this policy, it must be
preapproved by the General Manager.
1.14 In order to obtain reimbursement for qualified expenses, the following procedures must be
followed:
1.14.1 Employees shall submit a completed Travel Expense Reimbursement Form (See Exhibit
A) for conference, convention, or symposium attendance, together with all original
itemized receipts and corresponding route maps, within 60 calendar days of when the
expense was incurred, with the exception of expenses incurred during the month of June.
Requests for reimbursement of travel expenses incurred during this period must be
submitted within 30 calendar days of when the expense was incurred for the purposes of
financial reporting at the end of the fiscal year.
1.14.2 Employees shall also submit a completed Meeting and Mileage Expense Reimbursement
Form (See Exhibit B) for local meeting attendance, together with all original itemized
receipts and corresponding route maps, within 60 calendar days following the attended
event, with the exception of expenses incurred during the month of June. Requests for
reimbursement of meeting and mileage expenses incurred during this period must be
submitted within 30 calendar days following the attended event for the purposes of
financial reporting at the end of the fiscal year.
1.14.3 If an employee does not file an expense report within the above listed deadlines, the
District will not reimburse mileage or out-of-pocket expenses.
1.14.4 For any activity that the District prepays expenses, the employee is still required to file an
expense report to ensure that any expenses prepaid by the District are properly accounted
for. Designated members of the Finance Department shall assist employees with these
reports as needed. To enforce the timely filing of expense reports the District may, by
majority vote of the Board, stop prepaying conference and travel expenses.
1.14.5 All expense reimbursement requests shall be reviewed and approved by the Finance
Manager or other designee. Any requests for reimbursement that fall outside the
YORBA LINDA WATER DISTRICT 3010-002-POL
Page 3 of 3
limitations contained in this policy shall be reviewed and approved by the General
Manager or other designee.
1.14.6 With the exception of mileage reimbursement, any expense shown on the form must have
a corresponding, attached original itemized receipt or other verification document.
Summary receipts for meals cannot be accepted as a verification document.
1.14.7 If a receipt is lost or not provided, employees must submit a completed Missing Receipt
Affidavit Form (See Exhibit C) as substantiation of the expense.
1.14.8 Employees shall also submit a completed Miscellaneous Gratuities Form (See Exhibit D)
for such expenses paid in cash without a receipt.
1.14.9 All forms, receipts and verification documents shall be public documents subject to
redaction of any confidential information, such as credit card numbers.
1.15 Employees shall not attend a conference or training event for which there is an expense to the
District if it occurs after the employee has announced his/her pending resignation. Employees
shall not attend a conference or training event when it is apparent that there is no significant
benefit to the District.
1.16 Employees shall provide a brief report about the activity to their department manager following
attendance. Said report shall detail what was learned at the session(s) that will be of benefit to
the District. Materials from session(s) may be delivered to the department manager for inclusion
in the District’s library for future use.
1.17 A full accounting of expenditures of public funds under this policy shall be made and become part
of the records of the District.
1.18 All reimbursements paid by the District of at least $100 for each individual charge for services or
product received, shall be disclosed in an annual report following the end of each fiscal year.
Reimbursement of an individual charge includes, but is not limited to, one meal, lodging for one
day, transportation, or a registration fee paid to an employee. This report shall be made available
for public inspection upon request.
1.19 All travel expenses and reimbursements paid by the District on behalf of the General Manager,
or other executive staff as determined by the Board, shall be disclosed in a quarterly report and
provided to the Board for review at a regular meeting.
2.0 Exhibits
A.Travel Expense Reimbursement Form
B.Meeting and Mileage Expense Reimbursement Form
C.Missing Receipt Affidavit Form
D.Miscellaneous Gratuities Form
E.Acknowledgement
Approved By: Date:
June , 2022
Harold Hulbert, President
YLWD Employees Association
June , 2022
Doug Davert, Interim General Manager
Page 1 of 2
YORBA LINDA WATER DISTRICT
El Travel Expense Reimbursement Form
Original itemized receipts and
Name: corresponding route maps must be attached.
Conference Name:
Destination/Location:
Purpose of Trip:
Departure Date: Return Date:
Itemized Expenses
Travel Date Expense Paid Expense Paid Total Business
By YLWD By Employee Expenses
Breakfast
Lunch
Dinner
Airfare
Lodging
Cab/Shuttle
Auto Rental
Fuel /Oil
Parking /Toll
Mileage
Misc/Tips
Conference Fee
Membership Fee
Total $
Total Due Employee: m
X
2
I hereby certify that the above expenditures represent cash spent for legitimate District business only and includes no personal items.
Employee's Signature: Date: D
Reviewer's Signature: Date:
Page 2 of 2
YORBA LINDA WATER DISTRICT
Travel Expense Reimbursement Form
Original itemized receipts and
Name: corresponding route maps must be attached.
Mileage Date Destination Miles 0.00
Total $
Misc/Tips Date Description Amount
m
x
Total $
D
YORBA LINDA WATER DISTRICT (TOTAL EXPENSES: $0.00
Meeting and Mileage Expense Reimbursement Form
Name:
Month: Current Rate= 0.00
Date Purpose Location Miles Meals Parking Other
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Total Miles: 0 m
TOTALS: $0.00 $0.00 $0.00 $0.00 X
Employee's Signature Date Original itemized receipts and corresponding
route maps must be attached. W
Reviewer's Signature Date
YORBA LINDA WATER DISTRICT
Missing Receipt Affidavit Form
Please retain this form with the District’s financial records in case of an audit.
Name (Printed):
I certify that I made the purchase shown below for District purposes but do not have a receipt because
(check all that apply):
Vendor did not provide a detailed receipt.
I had a receipt but cannot locate it.
I have a receipt, but it is not readable (e.g. not in English and/or not legible). This document is provided
in order to describe the items purchased.
Order was placed via telephone, fax, or internet, and vendor has not supplied an invoice.
Vendor Name
City
Date of Purchase
Detailed Description of Purchase (Attach additional sheets if necessary.) Item Amount
Total Purchase Amount $
This document is in lieu of an invoice or receipt for this transaction. I certify that all items listed above
(and on the attached, if applicable) were purchased and received for District business.
Employee’s Signature: Date:
NOTE: All information is required and must be typed or printed in ink. Use one affidavit per receipt.
EXHIBIT C
YORBA LINDA WATER DISTRICT
Miscellaneous Gratuities Form
Please retain this form with the District’s financial records in case of an audit.
Name (Printed):
Conference/Event Name:
The following gratuities were paid in cash and are directly related to my attendance at the above listed
conference/event:
Date Location Purpose Amount
Total Amount $
This document is in lieu of an invoice or receipt for this/these transaction(s). I certify that all items listed
above (and on the attached, if applicable) were for District business.
Employee’s Signature: Date:
EXHIBIT D
YORBA LINDA WATER DISTRICT
Acknowledgement Form
I acknowledge that I have received and read the provisions contained in this Employee Travel
Expense Reimbursement Policy. I understand that it is my responsibility to consult my supervisor or
a designated member of the Finance Department if I have questions that are not answered in the
Policy.
I also understand that the provisions in this Policy may not address all circumstances that may arise.
In such cases, the Finance Department shall apply the Policy based on factors including but not
limited to past practices and rules of statutory interpretation.
Employee’s Name (Printed): Date:
________________________________________
Employee’s Signature:
________________________________________
Distribution: Original to Personnel File
Copy: Employee
EXHIBIT E