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ORDINANCE NO. ~
AN ORDINANCE OF THE CITY COLrNCIL OF THE CITY OF AUBURN,
WASHINGTON, AMENDING AUBURN CITY CODE SECTION 2.54.020
RELATING TO PRIVATE VEHICLE USE REIMBURSEMENTS, TO PROVIDE FOR
THE TRAVEL REIMBURSEMENT RATE AT THE INTERNAL REVENUE SERVICE
R3tTE.
WHEREAS, Auburn City Code Section 2.54.020 provides for
the reimbursement of private vehicles when used by officers or
employees
and
in connection with the
performance of their duties;
WHEREAS, it is desired that there be a reliable external
indicator which addresses an equitable means of reimbursing
employees for the use of private of vehicles; and
WHEREAS, the Internal Revenue Service performs a periodic
study of the cost of using private vehicles and publishes such
rate.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN
WASHINGTON, DO ORDAIN AS FOLLOWS:
~ P3~ The purpose of this Ordinance is to
amend Auburn City Code Section 2.54.020 entitled "Private
vehicle use reimbursements-Air fare reimbursements" to provide
Ordinance No. 5024
Septeraber 9, 1997
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for the reimbursement of mileage based upon the
adjustment of the Internal Service rate.
Section 2.54.020
reimbursements-Air fare
2.54 is hereby amended
periodic
AMENDMENT TO SECTION 2.54.020 OF CHAPTER
entitled ~Private vehicle use
reimbursements contained in Chapter
as set forth in Exhibit "A" attached
hereto and incorporated herein by reference.
~ The Mayor is hereby authorized to implement
such administrative procedures as may be necessary to carry
out the directives of this legislation.
~ This Ordinance shall take effect and be in
force five (5) days from and after its passage, approval and
publication, as provided by law.
Ordinance No. 5024
September 9, 1997
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ATTEST:
Robin Wohlhueter,
City Clerk
APPROVED AS TO FORM:
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20 lchael J. Reynolds,
City Attorney
INTRODUCED:
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Published: /~/~" 97
Ordinance No. 5024
September 9, 1997
Page 3
October 6, 1997
PASSED: October 6~ 1997
APPROVED: October 6, 1997
CHARLES A. BOOTH
MAYOR
Sections:
2.54.010
2.54.020
2.54.030
2.54.040
2.54.050
2.54.060
2.54.070
2.54.080
2.54.090
2.54.100
2.54.110
2.54.120
2.54.130
Chapter 2.54
AUTHORIZED OFFICIAL EXPENSES
Regular compensation excludes certain expenditures.
Private vehicle use reimbursements - Air fare reimbursements.
Additional authorized reimbursements.
Travel expense advances - When made.
Travel expense advances - Repayment lien.
Expense vouchers.
Travel expense advances - Use restrictions.
Advance travel expense revolving fund - Created - Custodian - Amount.
Travel expense advances - Issuance.
Travel expense account - Establishment - Funding.
Travel expense account - Records and reconciliations.
Travel expense advances - How made - Request requirements.
Travel expense advances - Settlement.
2.54.010 Regular compensation excludes certain expenditures.
A. The prescribed rates of compensation for officers and employees of the city shall not include:
1. Travel, transportation, meals, lodging or other related allowances for authorized trips on
official business of the city;
2. Payments made to or on behalf of officers and employees for the approved use of
personally owned or rented automotive or other transportation equipment and expenses incurred in
connection therewith when on official business of the city;
3. Any expenses or expenditures made by the city for any accident insurance or health and
welfare benefits for such employees.
B. The foregoing expenditures shall be paid directly or by reimbursement in the manner and at such
rates or amounts as are now or may hereafter be prescribed by ordinance of the city. (1957 code
1.23.010.)
2.54.020 Private vehicle use reimbursements - Air fare reimbursements.
When an officer or employee of the city, with the approval of the city council, furnishes his own vehicle and
pays all costs of operation thereof in connection with the performance of his duties for the city he shall be
paid thc cum cf $0.2! at Internal Revenue Service rate per mile for such use. The amount allowed shall not
exceed the mileage devoted to business of the city. Private vehicles of officers or employees of the city used
on special or occasional trips shall be paid for upon the same basis and claims therefor shall state the
mileage traveled and the places between which the trip was taken; provided, however, that at the discretion
of the mayor, city employees may be required to utilize "coach" airline facilities and in any event the
employees shall be reimbursed the minimum of coach air fare or mileage. (Ord. 4418 2, 1990;Ord. 3397
1, 1979;Ord. 2923 2, 1976.)
2.54.030 Additional authorized reimbursements.
A. In addition to the prescribed compensation of municipal officers and employees of the city and
other allowances provided for in ACC 2.54.010 and 2.54.020, officers and employees of the city shall be
entitled to the payment of or reimbursement for the following classes of official expenditures:
1. Transportation, lodging, meals and other related expenditures which may lawfully be
incurred by officers and employees of the city when approved by the mayor and the city council, as
applicable, within or without the city, for purposes which generally promote, develop or publicize the city's
best interests, including sales promotions and institutional activities of its municipal utilities;
2. The costs of meals lawfully incurred on behalf of or by city personnel within the city or at
other normal areas of employment while they are conferring, counseling or otherwise meeting with noncity
specialists, technicians, executives or others for purposes generally associated with the routine official
duties of such personnel where not otherwise covered by other provisions in this section.
B No payment shall be made for the above expenditures by the finance director unless the
employee incurring the above expenditures submits receipts of verification. (Ord. 2924 2, 1976.)
Exhibit "A"
Ordinance No. 5024
2.54.040 Travel expense advances - When made.
Whenever it becomes necessary for an elected or appointed official or employee of the city to travel and
incur expenses, the city employee may receive in advance from the city, pursuant to ACC 2.54.050 through
2.54.130, reasonable allowances to pay for the travel and expenses. (1957 code I .21.010.)
2.54.050 Travel expense advances - Repayment lien.
To protect the city from any losses on account of advances made as provided in ACC 2.54.040, the city shall
have a prior lien against and a right to withhold any and all funds payable or to become payable by the city
to any such officer or employee to whom such advance has been given as provided in ACC 2.54.040, up to
the amount of such advance and interest at the rate of 10 percent per year until such time as repayment or
justification has been made. No advance of any kind may be made to any officer or employee pursuant to
the provisions of ACC 2.54.040 through 2.54.130 at any time when the officer or employee is delinquent in
accounting for or repaying a prior advance pursuant to the provisions of ACC 2.54.040 through 2.54.130.
(1957 code 1.21.020.)
2.54.060 Expense vouchers.
On or before the tenth day following the close of the authorized travel period for which expenses have been
advanced to any officer or employee of the city, he shall submit to the appropriate official a fully itemized
travel expense voucher, with supporting receipts, for the reimbursable items legally expended, accompanied
by the unexpended portions of such advance, if any. Any advance made for this purpose or any portion
thereof not repaid or accounted for in the time and manner specified in this section shall bear interest at the
rate of 10 percent peryear from the date of default until paid. (Ord. 2918 1, 1976; 1957 code 1.21.030.)
2.54.070 Travel expense advances - Use restrictions.
An advance made under the provisions of ACC 2.54.040 through 2.54,130 shall be considered as having
been made to such officer or employee to be expended by him as an agent of the city for the city's purposes
only and specifically to defray necessary costs while performing his official duty. No such advance shall be
considered as a personal loan to such officer or employee and any expenditure thereof other than for official
business purposes shall be considered a misappropriation of public funds. (1957 code 1.21.040.)
2.54.080 Advance travel expense revolving fund - Created - Custodian -Amount.
A revolving working fund to be known as the "advance travel expense revolving fund" is hereby created by
the city, and the city clerk is designated the custodian thereof; and further, the amount to originally fund said
fund is herewith determined to be $2,000. (Ord. 4459 1, 1990;Ord. 3448 1, 1979; 1957 code
1.21 .O5O.)
2.54.090 Travel expense advances - Issuance.
The finance director shall issue advance travel expenses when properly applied and processed pursuant to
the terms of ACC 2.54.040 through 2.54.130 by finance director's check. The total amount of such advance
travel expense revolving fund shall be shown separately in the city's statement of current assets. The
finance director will retain a copy of both legislative authorization and receipt supporting his transfer of such
cash to himself as the custodian of the advance travel expense revolving fund. (1957 code I .21.060.)
2.54.100 Travel expense account - Establishment - Funding.
Upon receipt of moneys, the city finance director will open a checking account in the local bank in the name
of the city, entitled the "travel expense account." Moneys received from the following sources will be
deposited in the account: from the finance director or other disbursing officers in total amount originally
established in the revolving fund or subsequently added thereto; from officers and employees representing
funds of any unexpended advancement; from the check-issuing officer reimbursing the custodian for travel
expenses allowed in the settlement of employee advances. (Ord. 2919 1, 1976; 1957 code I .21.070.)
2.54.110 Travel expense account - Records and reconciliations.
A check register will be maintained in which shall be recorded all transactions of the fund, including deposits,
disbursements and bank service charges. A reconciliation shall be made with the bank statement at the end
of each month. When possible, the reconciliation should be made by someone other than the finance
director. The balance remaining in the checking account as of a given date, together with any outstanding
Exhibit "A"
Ordinance No. 5024
advances and travel expense claims on hand but not yet reimbursed, should always equal the amount
established by the city for the revolving fund. A monthly review of such disbursements and existing balance
shall be made by the mayor. Information to conduct such review shall be presented monthly by the finance
director. (Ord. 2920 1, 1976; 1957 code 1.21.080.)
2.54.120 Travel expense advances - How made - Request requirements.
Employee advances for travel expenses will be made by the issuance of checks drawn on the special bank
account payable to the applicant. Approved requests will be retained in the files of the custodian to support
such advances until final settlement is made and claim for reimbursement has been submitted. Requests for
such advances shall be reasonable estimates of the applicant's travel expense requirements and shall
contain, as a minimum, the following information:
A. Date of request;
B. Name of applicant;
C. Destination;
D. Purpose of travel;
E. Anticipated departure and return dates;
F. Amount requested;
G. Signature of applicant;
H. Official approval of trip;
I. Check number, amount and date (to be provided by the custodian when advance is made). (1957
code 1.21.090.)
2.54.130 Travel expense advances -' Settlement.
A. Settlement of advances will be made on or before the tenth day following the close of the travel
period by filing with the finance director an expense voucher as required by RCW 42.24.090. The finance
director will verify the amount shown on such form as having been advanced to the employee. In the event
the traveler's actual expense is less than the amount received, his expense voucher will be accompanied by
the unexpended portion of the advance. The expense voucher and original request for the advance will then
be used to support the custodian's claim for a check replenishing his revolving fund for the travel expenses
reported. Expense vouchers containing expenses in the excess of the amount advanced will be submitted to
the custodian at the time of final settlement. The expense claim and the traveler's request for an advance
will then be used to support the custodian's claim for a check replenishing his revolving fund. The expense
claim will be submitted to the check-issuing officer for reimbursement of the excess to the applicant. Claims
for reimbursement to the fund should be submitted by the custodian of the fund periodically as needed and
at the end of the fiscal year in order that all expenses incurred will be charged against the appropriations for
the period then ending.
B. Upon termination of the fund, all moneys remaining shall be returned to the city's general fund.
(Ord. 2921 2, 3, 1976.)
Exhibit "A"
Ordinance No. 5024