HomeMy WebLinkAbout2016-11-21 - Resolution No. 16-21 RESOLUTION NO. 16-21
RESOLUTION OF THE BOARD OF DIRECTORS OF
OF THE YORBA LINDA WATER DISTRICT
SETTING FORTH AN EMPLOYEE TRAVEL EXPENSE
REIMBURSEMENT POLICY AND RESCINDING RESOLUTION NO. 12-04
WHEREAS, District employees are encouraged to attend conferences, conventions,
meetings, symposiums, intergovernmental meetings and legislative session
relating to the mission of the District; and
WHEREAS, this resolution is intended to set forth an employee travel expense
reimbursement policy.
NOW THEREFORE BE IT RESOLVED by the Board of Directors of the Yorba Linda
Water District as follows:
Section 1. The attached Employee Travel Expense Reimbursement Policy is hereby
deemed implemented upon adoption of this Resolution.
Section 2. Resolution No. 12-04 is hereby rescinded upon adoption of this Resolution.
PASSED AND ADOPTED this 21St day of November 2016 by the following called vote:
AYES: Directors Beverage, Collett, Hawkins, Kiley and Melton
NOES: None
ABSTAIN: None
ABSENT: None
is Collett, President
Yorba Linda Water District
Resolution No. 16-21 Setting Forth an Employee Travel Expense Reimbursement Policy 1
ATTEST:
Marc Marcantonio, Board Secretary
Yorba Linda Water District
Reviewed as to form by General Counsel.-
Arthur
ounsel:Arthur G. Kidman, Esq.
Kidman Law LLP
Resolution No. 16-21 Setting Forth an Employee Travel Expense Reimbursement Policy 2
3010-002 Employee Travel Expense Reimbursement Policy Page 1 of 4
Policies and Procedures
Policy No.:
Adoption Method:
Effective Date:
Revision Dates:
Prepared By:
Applicability:
3010-002
Resolution No. 16-21
November 21, 2016
March 8, 2012; December 12, 2006; March 11, 1993;
and December 12, 1985
Delia Lugo, Finance Manager
District Wide
POLICY: EMPLOYEE TRAVEL EXPENSE REIMBURSEMENT
1.0 POLICY
A. 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.
B. Employees shall be reimbursed for actual costs to attend activities, not
to exceed:
Flight: $350 Per Round Trip (Most Economical Class)
Car Rental: $50 Per Day (Economy to Standard Size Vehicle)
Lodging: $275 Per Night
Meals: $75 Per Day
Actual and necessary expenses: $30 Per Day
C. 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.
D. When available, employees must use coach class for commercial
travel and group/government rates for lodging. If the
group/government rate is not available, the reimbursement cannot be
more than the amount set forth above. In the event a more expensive
class of transportation is used, the reimbursable amount shall be
3010-002 Employee Travel Expense Reimbursement Policy Page 2 of 4
limited to the cost of the most economical class of transportation
available as identified above.
E. If an expense does not fall within the reimbursement rates identified in
Section B, it must be preapproved by the General Manager.
F. 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 $75 per day. Meal
expenses for partial days shall be reimbursed on a meal by meal basis
as follows: $15 for breakfast, $25 for lunch, and $35 for dinner. Said
maximums exclude taxes and gratuities which are considered actual
and necessary expenses. 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.
G. Actual and necessary expenses include taxes and gratuities for meals,
tips for porters, baggage carries, bell hops, and housekeepers. This
does not include the cost of laundry, cleaning or pressing of clothes, or
telephone calls.
H. For travel by personal vehicle, mileage shall be reimbursed at the IRS
rate 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
class or equivalent airfare. Use of a personally owned vehicle for
travel must be approved in advance by the employee’s department
manager.
I. The District shall not incur any costs for a spouse, or other
accompanying person.
J. In order to obtain reimbursement for qualified expenses, the following
procedures must be followed:
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
3010-002 Employee Travel Expense Reimbursement Policy Page 3 of 4
calendar days of when the expense was incurred for the purposes
of financial reporting at the end of the fiscal year.
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
end of each month, 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 end of the month for the
purposes of financial reporting at the end of the fiscal year.
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.
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.
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 limitations contained in this
policy shall be reviewed and approved by the General Manager.
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.
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.
8. Employees shall also submit a completed Miscellaneous Gratuities
Form (See Exhibit D) for such expenses paid in cash without a
receipt.
9. All forms, receipts and verification documents shall be public
documents subject to redaction of any confidential information,
such as credit card numbers.
K. 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.
L. 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.
M. A full accounting of expenditures of public funds under this policy shall
be made and become part of the records of the District.
N. 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.
O. 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 PRIOR POLICIES
A. Prior employee travel expense reimbursement policies and associated
forms are rescinded.
3.0 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:
Brian Vargas, Preside t Date
YLWD Employee's Assoc t'
Marc Marcantonio, General Manager Date
3010-002 Employee Travel Expense Reimbursement Policy Page 4 of 4
EL VJ
eiYORBA LINDA WATER DISTRICT Page 1 of 2
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 0.00
Lunch 0.00
Dinner 0.00
Airfare 0.00
Lodging 0.00
Cab/Shuttle 0.00
Auto Rental 0.00
Fuel /Oil 0.00
Parking /Toll 0.00
Mileage 0.00
Misc/Tips 0.00
Conference Fee 0.00
Membership Fee 0.00
Total $ 0.00 0.00 0.00
Total Due Employee: $0.00 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:
EL VJ
eiYORBA LINDA WATER DISTRICT Page 2 of 2
Travel Expense Reimbursement Form
Original itemized receipts and
Name: corresponding route maps must be attached.
Mileage Date Destination Miles 0.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total $ 0.00
Misc/Tips Date Description Amount
M
X
Total $ 0.00
D
YORBA LINDA WATER DISTRICT TOTAL EXPENSES: $0.00'
Meeting and Mileage Expense Reimbursement Form
Name:
Month: Current Rate= 0.54
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
W
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