Windsor Municipal Code Art. 4 Expense Reimbursement of the Town Council, the Mayor and Council Appointed…

Footnotes:

--- (3) ---

Editor's note— Ord. No. 2014-284, §§ 1, 2, adopted Apr. 2, 2014, repealed the former Art. 4, §§ 1-5-400—1-5-450, and enacted a new Art. 4 as set out herein. The former Art. 4 pertained to similar subject matter and derived from Ord. No. 2006-204, § 2, adopted Feb. 1, 2006.

a. The Town of Windsor and the Windsor Water District ("Town") take its stewardship over the use of its limited public resources seriously.

b. Public resources should only be used when there is a substantial benefit to the Town.

c. 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 Town;

3. Attending educational seminars designed to improve officials' skill and information levels; and

4. Promoting public service and morale by recognizing such service.

d. The Mayor of the Town of Windsor often is called upon to participate in his or her official capacity as the representative of the Town at events for civic, cultural, charitable and educational organizations that serve or otherwise benefit Town residents, and the Mayor's attendance at such events provides a substantial benefit to the Town.

e. 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 Town's policy concerns; and each meal expenditure must comply with the limits and reporting requirements of local, state and federal law.

f. In accordance with the requirements of Government Code sections 53232.2 and 53233.3 (Assembly Bill 1234), this policy provides guidance to elected and appointed officials on the use and expenditure of Town resources, as well as the standards against which those expenditures will be measured.

g. This policy supplements the definition of actual and necessary expenses for purposes of state laws relating to permissible uses of public resources.

h. This policy also supplements the definition of necessary and reasonable expenses for purposes of federal and state income tax laws.

i. This policy also applies to any charges made to a Town credit card or cash advance.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

a. Town funds, equipment, supplies including letterhead, titles, and staff time must only be used for authorized Town business. Expenses incurred in connection with the following types of activities generally constitute authorized expenses, as long as the other requirements of this policy are met:

1. Communicating with representatives of regional, state and national government on Town adopted policy positions;

2. Attending educational seminars designed to improve officials' skill and information levels;

3. Participating in regional, state and national organizations whose activities affect the Town's interests;

4. Recognizing service to the Town (for example, thanking a longtime employee with a retirement gift or celebration of nominal value and cost);

5. Attending Town events;

6. Implementing a Town-approved strategy for attracting or retaining businesses to the Town, which will typically involve at least one (1) staff member; and

7. With respect to the Mayor of the Town of Windsor exclusively, attending, in his or her official capacity, events taking place within the County of Sonoma and whose principal sponsor and/or beneficiary is a nonprofit civic, cultural, charitable or educational organization that serves or otherwise benefits Town residents. Authorized expenses of the Mayor for this purpose shall not exceed $500 per fiscal year. All other expenditures require prior approval by the Town governing body. In addition, expenses for international travel requires prior governing body approval.

b. State law prohibits personal use of public resources. Examples of personal expenses that the Town will not reimburse include, but are not limited to:

1. The personal portion of any trip;

2. Political contributions or events or charitable contributions or events, other than events for which reimbursement to the Mayor is authorized pursuant to subsection (a)(7) above;

3. Family expenses, including partner's expenses when accompanying official on agency-related business, as well as children- or pet-related expenses;

4. Entertainment expenses, including theater, movies (either in-room or at the theater), sporting events (including gym, massage and/or golf related expenses), or other cultural events, other than events for which reimbursement to the Mayor is authorized pursuant to subsection (a)(7) above;

5. Non-mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline; and

6. Personal losses incurred while on Town business.

Any questions regarding the propriety of a particular type of expense should be resolved by the Town Manager before the expense is incurred.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

a. In accordance with Town of Windsor Code Section 12-2-330, each member of the Windsor Water District Board of Directors receives eighty-five ($85.00) dollars per meeting ("meeting stipend") for each meeting attended, as defined in this policy. Such compensation is in addition to any reimbursement for meals, lodging, travel and expenses consistent with this policy.

b. To be entitled to a meeting stipend under this policy, the event in question must constitute one (1) of the following:

1. A meeting of the district board within the meaning of Government Code section 54952.2(a); and

2. Any meeting attended or service provided on a given day at the formal request of the district board and for which the district board approves payment of a meeting stipend.

c. The number of days for which a district director receives a meeting stipend will not exceed the aggregate limits established by state law.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

To conserve Town 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 Town will be limited to the costs that fall within the guidelines.

a. Transportation. The most economical mode and class of transportation reasonably consistent with scheduling needs and cargo space requirements must be used, using the most direct and time-efficient route. Government and group rates must be used when available.

1. Airfare. Airfares that are equal or less than those available through the Enhanced Local Government Airfare Program offered through the League of California Cities and the State of California are presumed to be the most economical and reasonable for purposes of reimbursement under this policy. Receipts are required for payment or reimbursement of airfare.

2. Automobile. Automobile mileage is reimbursed at the Internal Revenue Service rate in effect at the time of travel. This rate is on file with the Town's Administrative Services Department. The reimbursement rate is designed to compensate the driver for gasoline, insurance, maintenance, and other expenses associated with operating the vehicle. This amount does not include bridge and road tolls, which are also reimbursable.

3. Car Rental. Car rental rates that are equal or less than those available through the State of California shall be considered the most economical and reasonable for purposes of reimbursement under this policy. Receipts are required for payment or reimbursement of car rental expenses.

4. Taxis/Shuttles. Taxi or shuttle fares may be reimbursed, including a fifteen (15) percent gratuity per fare, when the cost of such fares is equal or less than the cost of car rentals, gasoline and parking combined, or when such transportation is necessary for time-efficiency.

b. Lodging. Lodging expenses will be reimbursed or paid for when travel on official Town business reasonably requires an overnight stay. Receipts are required for payment or reimbursement of lodging expenses.

1. 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.

2. Other Lodging. Travelers must request government rates, when available. Lodging rates that are equal or less than government rates are presumed to be reasonable and hence reimbursable for purposes of this policy.

If lodging rates exceed the government rate for the area, actual lodging costs may be reimbursed conditioned upon performance of a good faith effort evidenced by documentation (e.g., internet search or phone calls) that demonstrate an attempt to find median-priced lodging.

c. Meals. Meal expenses and associated gratuities will be reimbursed up to the regular federal M&IE per diem rate established for Santa Rosa, California, in effect at the time the meal expenses are incurred. The regular federal M&IE per diem rate for Santa Rosa is on file with the Town's Administrative Services Department.

Receipts are required for payment or reimbursement of meal expenses.

The Town will not pay for alcohol/personal bar expenses or for meal expenses for third parties.

d. Telephone/Fax/Cellular. Officials will be reimbursed for actual telephone and fax expenses incurred on Town business. Telephone bills should identify which calls were made on Town business. For cellular calls when the official has a particular number of minutes included in the official's plan, the official can identify the percentage of calls made on public business.

e. Airport Parking. Long-term parking must be used for travel exceeding twenty-four (24) hours. Receipts are required for payment or reimbursement of parking expenses.

f. Other. Baggage handling fees of up to one ($1.00) dollar per bag and gratuities of up to fifteen (15) percent will be reimbursed. Expenses for which Town officials receive reimbursement from another agency are not reimbursable.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

a. 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 Town's behalf. Such request for an advance should be submitted to the Town Manager ten (10) days prior to the need for the advance with the following information:

1. The purpose of the expenditure(s);

2. The benefits of such expenditure to the residents of the Town;

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).

b. Any unused advance must be returned to the Town treasury within seven (7) days of the official's return, along with a Town expense report and receipts documenting how the advance was used in compliance with this expense policy.

c. In the event the Town Manager is uncertain as to whether a request complies with this policy, such individual must seek resolution from the Town governing board.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

a. The Town may issue credit cards to individual office holders. The policies and procedures governing the use of Town credit cards, which are covered under a separate Town policy, shall be followed.

b. Town credit cards may not be used for personal expenses, even if the official subsequently reimburses the Town.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

a. All cash advance expenditures, credit card expenses and expense reimbursement requests must be submitted on an expense report form provided by the Town. This form shall include the following advisory:

"All expenses reported on this form must comply with the Town'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 Town's policies include loss of reimbursement privileges, restitution, civil and criminal penalties as well as additional income tax liability."

b. Expense reports must document that the expense in question met the requirements of this policy. For example, if the meeting is with a legislator, the local agency official should explain what expenses were incurred, what issues were discussed and how those relate to the Town's adopted legislative positions and priorities.

c. Officials must submit their expense reports within thirty (30) days of an expense being incurred, accompanied by receipts documenting each expense. Restaurant receipts, in addition to any credit card receipts, are also part of the necessary documentation.

d. Inability to provide such documentation in a timely fashion may result in the expense being borne by the official.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

All expenses are subject to verification that they comply with this policy.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

At the following Town governing body meeting, each official shall briefly report orally or in writing on meetings attended at Town expense. If multiple officials attended, a joint report may be made.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

Town 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.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)

Use of public resources or falsifying expense reports in violation of this policy may result in any or all of the following: (a) loss of reimbursement privileges; (b) a demand for restitution to the Town; (c) the Town's reporting the expenses as income to the elected official to state and federal tax authorities; (d) civil penalties of up to one thousand ($1,000.00) dollars per day and three (3) times the value of the resources used; and (e) prosecution for misuse of public resources.

(Ord. No. 2014-284, §§ 1, 2, 4-2-2014)