HomeMy WebLinkAboutReso - CC - 009-2006RESOLUTION NO. 9-2006
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BURLINGAME ADOPTING
AMENDMENTS TO THE REIMBURSEMENT OF EXPENSES PORTION OF THE
CITY'S PURCHASING AND CONTRACTING PROCEDURES
RESOLVED, by the City Council of the City of Burlingame:
WHEREAS, in 2003, the City Council adopted Resolution 28-2003 establishing procedures
for the reimbursement of expenses; and
WHEREAS, in 2005, the City Council adopted Resolution 10-2005 incorporating and
revising procedures for reimbursement of expenses in the City's Purchasing and Contracting
Procedures; and
WHEREAS, in 2005, the California Legislature adopted Government Code § 53232.2,
which sets certain maximums on lodging and travel rates that can be reimbursed to members of a
legislative body; and
WHEREAS, it is most efficient to make those maximums applicable to reimbursements to
all City employees as they will have little effect on the existing City policies,
NOW, THEREFORE, IT IS RESOLVED AND ORDERED:
1. The amendments to the Purchasing and Contracting Procedures contained in Exhibit A
hereto are approved.
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MAYOR
I, DORIS MORTENSEN, City Clerk of the City of Burlingame, do hereby certify that the foregoing
resolution was introduced at a regular meeting of the City Council held on the 22nd day of February
2006, and was adopted thereafter by the following vote:
AYES: COUNCILMEMBERS: BAYLOCK, COHEN, KEIGHIM, NAGEL, O'MAHONY
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
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CITY CLERK
X. EXPENSE REIMBURSEMENT PROCEDURES
A. Purpose: The City of Burlingame is obligated to ensure that expenditures made by the
City are for clearly public purposes and the City is accountable to taxpayers and citizens
of the City to be prudent and wise in making those expenditures. The purpose of these
procedures is to provide the process by which a City officer or employee may seek
reimbursement for expenses that the officer or employee has incurred in the conduct of
City business as authorized by the employee's supervisor or manager or other action. All
such reimbursements are to be made in accordance with the budget for that expense.
Officers and employees should ensure that their proposed expenses are reimbursable
before incurring the expenses. Either the officer or employee seeking the reimbursement
and the person approving the reimbursement are personally responsible for the integrity
of the reimbursement process!
B. General Policy Statement. Reimbursement for expenses are made in order to advance
the public, corporate purposes of the City of Burlingame. The California Constitution,
the Government Code, the Burlingame Municipal Code, and the administrative
procedures of the City govern the expenses that can be lawfully incurred and reimbursed
on behalf of the City. City Council pre -approval for travel outside the State of California
is required. Expenses cannot be used for personal benefit to the officer or employee. All
expenses claimed for reimbursement are subject to audit z
Before making a personal expenditure that will result in a claim for reimbursement,
officers and employees should consider the use of a purchase order or prepayment by the
City. While this will not always be possible given time constraints or the nature of the
vendor, direct payment by the City will often result in cost savings to the City and avoid
the necessary delay involved in any reimbursement.
H
' "Officers and employees" as used in these procedures include all volunteers.
"Department head" as used in these procedures with regard to reimbursement payable to a
department head means the City Manager. "Department head" as used in these procedures with
regard to a board member or commissioner means the department head liaison to that board or
commission. "Department head" as used in these procedures with regard to a Councihnember
means the City Manager. "Department head" with regard to the City Manager means the Finance
Director.
'An officer or employee may also be audited by the Internal Revenue Service and should
ensure that the officer or employee keeps any necessary personal records, such as unreimbursed
business expenses for a sufficient period of time.
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C. Travel Expenses
Travel expenses incurred while on City business or at the direction or authorization of the
City are subject to reimbursement as follows:
1. Length of travel.
a. No reimbursement for meals will be made for any travel/business totaling
less than six (6) hours. Meals are often included as an integral part of a
seminar or conference, and the included meal(s) will be reimbursed as part
of the seminar or conference registration fee. If a meal is not included as
part of a single -day conference, seminar, or training, an employee may be
reimbursed for the cost of a meal.
b. Unless expressly authorized in advance in writing by the City Manager
based on exceptional travel circumstances, no reimbursement for lodging
will be made for any of the following trips:
A single -day conference, training, or business that is less than 180
miles road distance, one-way, from Burlingame and that ends or is
over by 6:00 p.m. However, if the single -day conference, training,
or business is 100 miles or more road distance, one-way, from
Burlingame and begins at 9:00 a.m. or before, reimbursement for
lodging for the evening before the conference can be approved
even though the conference, training, or business may end before
6:00 p.m.
ii. Any multiple day conference, training, or business that is less than
65 miles road distance, one-way, from Burlingame.
2. Transportation/Transit
a. The maximum reimbursement for transportation expenses, such as vehicle
mileage, airfare, or train fare, will be at the lesser of the following: 1) the
vehicle standard mileage rate allowed by the Internal Revenue Service or
2) the group airfare rate for League of California Cities travel, if available.
bttp://wNvNv.ofa.das.ca.gov/Travel+Prouams/AirFares CityPairs.htm.
b. If the travel is to a location that is more than 200 miles road distance, one-
way, from Burlingame, the City will reimburse that employee for either the
lowest commercial fare to that location based on the proposed itinerary or
the vehicle standard mileage rate, whichever is less.
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C. The City will not reimburse an official or employee for any travel
insurance of any kind.
d. In addition to reimbursement at an airfare or mileage rate, the City will
reimburse an officer or employee for the actual costs of any tolls for
bridges or roadways actually paid.
e. If an officer or employee believes that the limitations imposed by this
subsection will actually cost the City more because of the travel time that
may be involved, the officer or employee may seek the written approval of
the City Manager for alternate travel.
3. Parking
a. Parking fees incurred at either a hotel or at a parking facility are
reimbursable. However, unless the official or employee can demonstrate
that no other reasonable alternative existed, valet parking costs will not be
reimbursed beyond that incurred for a normal parking fee.
b. Parking fees incurred at an airport parking lot during the time that the
officer or employee is on travel are reimbursable to the extent that the total
cost of the travel is within the limits established in subsection B(1) and (2)
above, and do not exceed the cost of reasonable transportation to and from
the airport.
4. Other Transportation
a. Transportation to and from an airport, train station, or other transit facility
is reimbursable. Public officials and employees are encouraged to use
public transit whenever feasible, and determination of the reasonableness
of the transportation used will be based on the availability, usability, and
itinerary. As with parking fees, the total cost of travel is subject to the
maximum amounts set forth in Subsection B(1) and (2) above.
b. Transportation while at a conference, training, or business event is judged
on a reasonableness standard. Unless the rental car and taxi expenses are
within the total amount allowed under Subsection B(1) and (2) above,
rental car, taxi or other transportation expenses will only be approved
when the official or employee demonstrates that there was no reasonable
alternative to the use of that mode of transportation at the location
involved or the mode was required by the nature of the trip or event.
Rental car expense will be approved if the rental car is being used to
transport other City employees or public employees and the financial
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benefit from the sharing of transportation results in an actual reduction in
the net cost to the City.
5. Lodging
a. Officers and employees are expected to use the most cost effective lodging
reasonably available. Government lodging rates are almost always
available and should be sought. Conference hotel rates are usually
negotiated by the organizations hosting the conference and may be used
even though other lodging might be less expensive. The City will provide
a transient occupancy tax exemption certificate if the host city permits
such an exemption and requires back-up as Burlingame does.
b. Lodging reimbursement approval will be based on no more than the
maximum lodging rate allowed by the U.S. General Services
Administration for that location. The current rates are available on the
GSA Website at
http://www.gsa.govIPortaVgsaleplcontentView.do?contentld=17943&contentType=GSA BASIC
If government facilities are made available at a cost-effective rate, the
official or employee is expected to make use of those facilities. However;
if the lodging is in connection with a conference, training, or other
education activity, lodging reimbursement shall not exceed the maximum
group rate published by the conference, training, or activity sponsor,
provided that lodging at the group rate is available at the time of booking,_
If the group rate is not available, the GSA per diem rate will govern.
6. Meals and incidental expenses
a. Daily meal allowance and allowance for incidental expenses, such as
laundry, tips, and similar expenses, are based on the maximum Meal and
Incidental Expense Rate established by the U.S. General Services
Administration for that location. The current rates are available on the
GSA Website at
http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentld=17943&contentType=GSA_BASIC
Partial meal and incidental expense allowances can be paid for multiple
day conferences, seminars, and business that require partial day travel.
b. No meal allowance will be provided if meals are included in the
conference or training package; if only some meals are included, the
following deductions from the daily rate will be made for included meals:
$7 for breakfast; $14 for lunch; and $20 for dinner.
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Telephones
a. Telephone usage for City business purposes while away from the City is
reimbursed on the reasonable costs of such calls. Cellular phones are
often more cost-effective than using hotel phones directly. Collect calls
should be avoided.
8. Conference/Training Registration
a. It is expected that most conference, seminar, or training registration will be
done in advance. This avoids the need for reimbursement claims for this
expense. It also tends to insure the best rates, which are often given for
advance registration. The City may disallow reimbursement for the
additional costs incurred when advance registration is not used, unless the
officer or employee can demonstrate that extraordinary circumstances or
City needs compelled the late registration.
9. Advances
a. The City recognizes that officers and employees may not be able to use
their own funds or credit to pay for necessary expenses. An officer or
employee may request an advance to pay for transportation, lodging, and
meals if a written check request accompanied by a copy of the registration
confirmation is filed with the Finance Department no later than ten (10)
days before the travel is to commence. In an emergency situation, this
time requirement may be waived by the Finance Director.
b. In order to be eligible for approval of an advance, the Advance Request
form attached to these procedures shall be completed and approved by the
officer or employee's department head. A written estimate of the lodging
expense and reservation shall be provided. The applicant shall also
provide a statement as to the form of transportation to be used and a copy
of the transportation reservation, if any.
C. Advances shall be made by check payable to the officer or employee.
d. Within five (5) days of the completion of travel, the officer or employee
shall file documentation as required for reimbursements below that
demonstrate the expenses incurred. If overpayment has been made by the
advance, the officer or employee shall repay the City for the overpayment
within ten (10) days of the determination by the Finance Director that an
overpayment has occurred under the these procedures.
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D. Entertainment
Payment of any expenses for hosting of non -City officers or employees is generally not
done on an individualized, reimbursement basis, but rather as a department expense. This
type of expense is to be approved by the City Manager in advance. When a City officer or
employee entertains on behalf of the City, the entertainment activity must be directly
related to City business and should not personally benefit the host or other officers or
employees. Elected officials of the City are currently barred by California Attorney
General opinion from reimbursement for entertainment costs incurred with regard to
persons who are not officers or employees of the City.
1. Administrative meetings. Reimbursement for the cost of light refreshments
served during an administrative meeting if the meeting is directly related to City
business can be reimbursed. The cost of a meal can be reimbursed if the meal is
an integral and scheduled part of the meeting, such as a working lunch.
Note: When two or more officers and employees choose to dine together in order
to continue business, reimbursement for the meal is not allowable.
2. Host to official guest(s) of the City. The cost of light refreshments or meals
incurred when acting as a host to official guests of the City can be reimbursed.
Examples of such guests are:
Visitors from other governments, government agencies or organizations
Members of the community
Prospective employees
Meetings of an organization of which the City is a member or for which
the City sponsors membership of an officer or employee, such as
the League of California Cities
3. Receptions/Luncheons. The cost of light refreshments and food served as part of
a reception or luncheon. Receptions may be held in conjunction with conferences
(receptions that are not included in the registration fee), meetings of an
organization of which the City is a member or for which the City sponsors
membership of an officer or employees; employee recognition; length -of -service
awards or retirement presentations; employee, staff, or volunteer picnics; rotation
of officers.
Employee birthdays, weddings, anniversaries, or farewell gatherings (other than
retirement) are not considered official entertainment.
E. Other expenses
1. Officers and employees may find that some day-to-day expenses require
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purchasing directly without using normal purchasing procedures or petty cash.
These should be used very sparingly and only when they have been authorized by
a department head. If they are not authorized in advance, the claim for
reimbursement may not be honored.
F. Documentation
A claim for reimbursement is submitted through the appropriate department
approval process to the Finance Department.
2. Original receipts are required for all of the following:
– Conferences and seminars
– Lodging
– Rental Cars
– Parking and tolls
– Other transportation
– Other purchases
Credit card receipts are generally acceptable.
Original receipts are not required for telephone bills for use of personal
telephones, such as cell phones. Copies of the applicable charge sheets may be
substituted.
4. Original receipts are not required for meals if the officer or employee is only
seeking reimbursement within the meal and incidental expense rate described in
Travel Subsection F above.
5. The required travel expense report for claiming reimbursement for travel expenses
is attached. For reimbursement of other expenses, the claim form attached shall
be used.
6. If an original receipt has been lost, the officer or employee may submit a
declaration in the form attached seeking approval of the affected expense.
G. Time for submittal
1. Any claim for reimbursement for non -travel expenses must be submitted within
ninety (90) days of the purchase for which the reimbursement is sought. A claim
filed after the ninety (90) day period will not be paid except in case of an
intervening emergency or catastrophe that has prevented the submittal from being
timely.
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H. Prohibited reimbursements
No reimbursement for expenses incurred pursuant to this policy will be made for
the following expenditures:
a. Alcohol, except with the express approval of the City Council for a
particular event.
b. Tobacco products or illegal substances of any kind.
C. Expenses incurred by or because of a spouse or companion, who is not on
City business (72 California Attorney General Opinion 20 (1992)) unless
approved as part of a reasonable accommodation pursuant to the
Americans with Disabilities Act.
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