HomeMy WebLinkAbout08 TRAVEL AND EXPENSE REIMBURSEMENT POLICY UPDATEAgenda Item 8
Reviewed:
AGENDA REPORT City Manager
Finance Director N/A
MEETING DATE: SEPTEMBER 16, 2014
TO: JEFFREY C. PARKER, CITY MANAGER
FROM: CITY ATTORNEY
SUBJECT: TRAVEL AND EXPENSE REIMBURSEMENT POLICY UPDATE
SUMMARY:
Consider updates and revisions to the City's Travel and Expense Reimbursement Policy.
RECOMMENDATION:
It recommended that the City Council approve Resolution No. 14 -62 amending the City's
Expense Guidelines and Reimbursement Policy for City Council and Commission
members, in the form attached as Exhibit B.
FISCAL IMPACT:
The policy updates are not expected to have a significant fiscal impact since travel and
expense reimbursements are already contemplated in the City's budget.
CONSISTENCY WITH STRATEGIC PLAN:
Updating the Reimbursement Policy is consistent with the City's Strategic Plan Strategy
C.3, which calls for the City to develop and communicate a comprehensive set of
financial policies and their purpose to strengthen financial practices and policies.
BACKGROUND:
Tustin City Code section 1304 provides that "Expenses of councilmembers shall be paid
or reimbursed pursuant to ordinances and resolutions of the City Council only."
California Government Code section 53232.2 requires any city that reimburses
members of a city council or commission for actual and necessary expenses incurred in
1025014.1
City Council Report
Travel And Expense Reimbursement Policy Update
September 16, 2014
Page 2
the performance of official duties to adopt a written policy specifying the types of
occurrences that qualify a member of the legislative body to receive reimbursement of
expenses relating to travel, meals, lodging, and other actual and necessary expenses.
On April 7, 2009, the Council approved Resolution 09 -18 approving the City's existing
"Expense and Travel Reimbursement Guidelines for Council and Commission
Members ", attached as Attachment A.
During consideration of a request at the Council's July 15, 2014 meeting to authorize a
Council member to travel to a Commission on Accreditation for Law Enforcement
Agencies (CALEA) ceremony, Mayor Murray and Councilmember Gomez requested
that the City Attorney revise the City's Reimbursement Policy and return the revisions
for consideration at a future Council meeting. The Council's comments during the July
15 meeting were directed at two primary issues: (1) a request that Reimbursement
Policy protocols and procedures be updated; and (2) a request that the cost of
participating in future CALEA ceremonies be included in the City's budget going
forward.
Pursuant to the Council's direction, attached as Attachment B is proposed Resolution
14 -62 with the recommended revisions to the Expense Guidelines and Reimbursement
Policy. Exhibit C to this agenda report is a redline version of Resolution 14 -62 that
highlights the specific recommended revisions to the existing policy. Below are brief
summaries and explanations of the primary recommended revisions to the policy.
Updates to the City's Reimbursement Policy.
Consistency with Measure HH.
The Reimbursement Policy as adopted in 2009 includes a statement that
"compensation paid to members of the City Council pursuant to Tustin City Code
Section 1303 should be used in part to defray expenses incurred in the performance of
each member's duties" except expenses expressly allowed under the Policy.
However, in 2012, with the approval of Measure HH, Tustin City Code Section 1303 and
the Council salary and benefit provisions were repealed. Therefore, salary and benefits
formerly provided pursuant to Section 1303 can no longer be relied upon to defray of
the out -of- pocket expenses of performing Council members' duties. For this reason, it is
recommended that the Council direct that the Reimbursement Policy be updated to
remove statements that previously assumed that City Council member compensation is
available to defray out -of- pocket expenses.
1025014.1
City Council Report
Travel And Expense Reimbursement Policy Update
September 16, 2014
Page 3
Out -of- County Travel
Under the City's current Reimbursement Policy as adopted in 2009, prior City Council
approval for all out -of- county travel expenses is required. As a result, travel to a
meeting in Sacramento or Washington D.C., or even to a conference in Los Angeles,
requires prior City Council approval. This requirement can delay or even prevent the
Mayor or a City Council member from attending to City business outside of the County.
The City interacts frequently with California and Federal agencies and elected officials
about the development of the former Marine Corps Air Station and about a variety of
State and Federal financial matters affecting the City. And the need for the Mayor or a
Council member to meet with a State or Federal agency to discuss matters directly
affecting the City's interests can arise on short notice. At times, the Council meets only
once a month, so the ability to obtain prior Council approval on time to attend such
meetings may be difficult or impossible to obtain. And as noted above, Council member
salaries are no longer available to defray such travel expenses.
Staff recommends that the Reimbursement Policy be amended to require prior Council
approval for international travel' and to provide that other out -of- county or out -of -state
travel will not require prior Council approval as long as all of the following requirements
are met:
(1) the travel is an actual and necessary expense incurred in the performance of
the Council member's official duties; and
(2) the purpose of the travel is consistent with the purposes authorized by the
Reimbursement Policy; and
(3) the travel expense is within the limit established for the member in the budget
approved by the Council; and
(4) the travel is reported upon at the next Council meeting after the travel.
Budgeting for CALEA and Other Travel.
I Requiring prior approval for international travel is consistent with the guidance adopted by the
Institute for Local Government (ILG). The ILG has adopted a sample "Expense and Use of Public
Resources Policy Statement" that calls for prior governing body approval of expenses for international
travel, and that recognizes that for some agencies, "pre- approval of out -of -state travel may not make
sense..."
1025014.1
City Council Report
Travel And Expense Reimbursement Policy Update
September 16, 2014
Page 4
The City's annual Budget includes revenues for City - related travel and expense
reimbursement of up to $5,000 per Council member that are available when the travel
or expenses are incurred in the performance of official duties and are consistent with
the Reimbursement Policy. Staff believes this existing budget allocation should be
sufficient to address most future CALEA and other City - related travel expenses. In the
unusual event that expenses for a particular trip will exceed the budgeted amount, a
budget adjustment will be prepared for the Council's consideration.
CONCLUSION
Staff will be available to answer any questions the City Council may have.
Attachments:
A. Resolution 09 -18 [City's existing Reimbursement Policy, adopted in 2009]
B. Resolution 14 -62 [recommended Resolution]
C. Redline version of Resolution 14 -62 [redlined to show changes between 2009 Policy and
proposed policy]
1025014.1
ATTACHMENT A
Resolution 09-18 [City's existing Reimbursement Policy, adopted in 2009]
•
1025014.1
RESOLUTION NO. 09-18
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA AMENDING AND READOPTING IN
ITS ENTIRETY RESOLUTION NO. 06-111, ESTABLISHING
EXPENSE GUIDELINES AND AN EXPENSE
REIMBURSEMENT POLICY FOR CITY COUNCIL AND
COMMISSION MEMBERS.
The City Council of the City of Tustin, California (the "City") finds:
A. Government Code Section 53232.2 requires any local agency that
reimburses members of a legislative body for actual and necessary
expenses incurred in the performance of official duties to adopt a written
policy specifying the types of occurrences that qualify a member of the
legislative body to receive reimbursement of expenses relating to travel,
meals, lodging, and other actual and necessary expenses;
B. Resources of the City of Tustin should only be used when there is a
substantial benefit to the City;
C. Such benefits include but are not limited to:
1. The opportunity to meet with state and federal officials to discuss
issues and matters that may affect City interests;
2. Participating in regional, state, and national organizations whose
activities may affect the City;
3. Attending educational seminars designed to improve the expertise
and information levels of City Council and Commission members;
and
4. Promoting public service and morale by recognizing such service;
D. As a matter of policy, City Council members should use a portion of the
compensation that they receive pursuant to Tustin Municipal Code Section
1303 to help defray costs associated with the public and voluntary service
each member provides to the City; however, the City should bear the cost
of certain actual and necessary expenses incurred by City Council and
Commission members, which include City Council members, Planning
Commission members, Community Services Commission members, Audit
Commission members, and other City Commission, Committee, and
Board members, in the performance of certain of their official duties;
E. This Policy provides guidance to City Council and Commission members
and to City staff on the use and expenditure of City resources for expense
reimbursements made on behalf of City Council and Commission
Resolution No. 09-18
Page 1 of 8
members who incur authorized expenses in the performance of official
duties, as well as the standards against which those expenditures will be
measured; and
F. This Policy applies to both reimbursed expenses and expenses advanced
or directly paid by the City on behalf of City Council and Commission
members that may incur such expenses in the course of performing their
official duties.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUSTIN,
CALIFORNIA, RESOLVES:
SECTION 1. Tustin City Council Resolution 06-111 establishing an expense and
reimbursement policy for City Council and Commission members is amended and
readopted in its entirety as provided in Exhibit "A"to this Resolution.
PASSED, APPROVED, AND ADOPTED at a regular meeting of the City Council
of the City of Tustin held this 7th day of April, 2009.
DOUG DAVE' -
Mayor
PAMELA STOKER
City Clerk
Resolution No. 09-18
Page 2 of 8
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN
I, Pamela Stoker, City Clerk and ex-officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council of
the City of Tustin is five; that the above and foregoing Resolution No. 09-18 was duly
passed and adopted at a regular meeting of the Tustin City Council, held on the 7th day of
April, 2009, by the following vote:
COUNCILMEMBER AYES: Amante, Davert, Gavello, Nielsen, Palmer(5)
COUNCILMEMBER NOES: None (0)
COUNCILMEMBER ABSTAINED: None (0)
COUNCILMEMBER ABSENT: None (0)
'AMELA STOKE la
CITY CLERK
•
Resolution No. 09-18
Page 3 of 8
EXHIBIT "A"
EXPENSE GUIDELINES AND REIMBURSEMENT POLICY
FOR
CITY COUNCIL AND COMMISSION MEMBERS
The City Council of the City of Tustin believes that it is important that elected officials
protect public resources and foster public trust in the use of those resources and that
the compensation paid to members of the City Council pursuant to Tustin City Code
Section 1303 should be used in part to defray expenses incurred in the performance of
each members duties except for those expenses that are expressly allowed under this
Policy. Further, the City Council believes that the public is best served by officials that
remain informed and trained in issues affecting the affairs of the City and that
attendance at institutes, hearings, meetings, conferences, or other gatherings is of
value to the City and its citizens.
In order to uphold the public's confidence in their elected and appointed officials and to
comply with the spirit of state law regarding reimbursement of expenses, the City
Council does hereby set forth this Expense Guidelines and Reimbursement Policy for
the City Council and Commission (Planning, Community Services, Audit, and any other
city commission, committee, and/or board) members.
A. AUTHORIZED EXPENSES
To receive reimbursement for authorized expenses incurred in the performance
of official duties relating to travel, meals, lodging, and other actual and necessary
expenses the following must be met:
(1) Communicating with representatives of regional, state, and national
government on issues or matters affecting the City or on City adopted
policy or political positions;
(2) Attending conferences and/or educational seminars designed to improve
the member's expertise and information levels, including, but not limited
to, ethics training required pursuant to Government Code Section 53234;
(3) Participating in city, regional, state, and national organizations of which
the City is a member and whose activities or interests may affect the City's
interests;
(4) Attending City sponsored or co-sponsored events;
(5) Implementing a City Council-approved strategy for attracting or retaining
businesses to the City; and
(6) The performance of other such official duties in the interest of the City
approved by the City Council..
Resolution No.09-18
Page 4 of 8
The following expenses require prior City Council approval:
(1) Out-of-county, out-of-state, or international travel; and
(2) Expenses which exceed any annual limits established for each member.
All other reimbursement expenses that are not specifically authorized by this
Policy shall be approved by the City Council in a public meeting before the
expense is incurred,
Examples of personal expenses that the City will not reimburse include, but are
not limited to:
(1) The personal portion of any trip taken at City expense;
(2) Political contributions or events;
(3) Travel companion expenses, including spouse, friend, or partner
expenses when accompanying a member on City-related business, as
well as children or pet-related expenses;
(4) Charitable contributions, including without limitation, any portion of a ticket
or pass to an event that is treated or recognized by the event sponsor as a
charitable contribution;
(5) Social or other recreational events, unless the event has a direct
relationship to City business and is expressly allowed under this Policy or
is approved by the City Council;
(6) 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;
(7) Non-mileage automobile expenses incurred, including repairs, traffic
citations, insurance, or gasoline; and
(8) Personal losses incurred while on City business (e.g., theft or property
destruction).
Any questions regarding the propriety of a particular type of expense should be
resolved before the expense is incurred.
B. EXPENSE AND REIMBURSEMENT GUIDELINES
To conserve City resources and keep expenses within appropriate standards for
public agencies, expenditures, whether paid directly by the City or reimbursed to
a member of the City's legislative bodies, should comply with the following
guidelines. Unless otherwise specifically provided herein, reimbursement for
travel, meals, lodging, and other actual and necessary expenses shall be at the
Internal Revenue Service rates presently in effect as established in Publication
463 or any successor publication. All expenses not covered by this policy, or
which are in excess of the reimbursable rates set forth in this Policy, shall not be
reimbursable unless approved by the City Council at a public meeting before the
expense is incurred.
Resolution No. 09-18
Page 5 of 8
'1. Out of County Transportation
The most economical mode and class of transportation reasonably
consistent with scheduling needs and space requirements must be used,
using the most direct and time-efficient route. In the event that a more
expensive transportation form or route is used, the cost borne by the City
will be limited to the cost of the most economical, direct, efficient, and
reasonable transportation form. Government and group rates offered by a
provider of transportation services shall be used when available.
Automobile mileage is reimbursable at Internal Revenue Service rates
presently in effect (see www.irs.qov). These rates are 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.
Reasonable and necessary charges for public transportation, taxi, or
shuttle service are reimbursable at actual cost with receipts. Rental
vehicles may be used during out-of-county travel. Rental vehicles may be
used when the efficient conduct of City business preludes the use of other
means of transportation or when a car rental is the most economical mode
available. Itemized receipts must be submitted with vehicle rental
reimbursement requests.
2. Out of County Lodging
Lodging costs will be reimbursed or paid for when travel on official City
business reasonably requires an overnight stay. Government and group
rates offered by a provider of lodging services shall be used when
available.
If such lodging is in connection with a conference or organized educational
activity, lodging costs shall not exceed the maximum group rate published
by the conference or activity sponsor, provided that lodging at the group
rate is available to the member at the time of booking. If the group rate for
lodging in connection with a conference or organized educational activity
is not available, the member shall use comparable lodging that is. (a)
consistent with the Internal Revenue Service rates for reimbursement of
lodging as established by IRS Publication 463, or any successor
publication; or (b) at a government rate, if offered by a lodging provider.
Non-reimbursable lodging-related expenses include, but are not limited to,
costs for an extra person staying in the room, costs related to late check-
out or uncancelled reservations, in-room pay-per-view movie rentals or
mini-bar service, and non-City business related telephone calls. Receipts
must accompany all member requests for lodging reimbursements.
Resolution No.09-18
Page 6 of 8
3. Meals
Meal expenses and associated gratuities should be moderate, taking into
account community standards and the prevailing restaurant costs of the
area. Actual meal expenses and associated gratuities will be reimbursed
or paid when incurred by the member in the performance of official duties.
4. Telephone / Fax/ Cellular
City Council and Commission Members may be reimbursed for actual
telephone and fax expenses incurred on City business. Telephone bills
should identify which calls were made on City business, to whom the call
was made, and the purpose of the call. For cellular calls when the
member has a particular number of minutes included in the member's
calling plan, the member must identify actual calls and the percentage
each call represents of calls made on City business.
5. Airport Parking
Long-term airport parking should be used for travel exceeding 24-hours.
Actual airport parking expenses and associated gratuities will be
reimbursed or paid when incurred by the member in the performance of
official duties.
6. Other
Baggage handling fees of up to $2 per bag and gratuities of up to 15
percent will be reimbursed or paid when incurred by the member in the
performance of official duties.
Miscellaneous expenses for registration, tuition, parking, educational
materials provided at conferences and telephone charges are
reimbursable for City authorized business. All miscellaneous expenses
must be supported with itemized receipts.
Expenses for which members receive reimbursement from another
agency are not reimbursable.
C. EXPENSE REPORT CONTENT AND SUBMISSION DEADLINE
Expense reports must document that the expense in question meets the
requirements of this Policy.
Members must submit their expense reports within sixty (60) days of an expense
Resolution No. 09-18
Page 7 of 8
being incurred, which shall be accompanied by receipts documenting each
expense. Restaurant receipts, in addition to any credit card receipts, are also part
of the necessary documentation. Receipts for gratuities and tolls under $5 are
not required.
All documents related to reimbursement under this Policy, except as redacted to
maintain the privacy of certain personal financial data (such as credit card
numbers), shall be subject to disclosure under the California Public Records Act.
D. AUDITS OF EXPENSE REPORTS
All expenses are subject to verification of compliance with this Policy.
E. BRIEF REPORTS TO LEGISLATIVE BODY
At the following meeting of the legislative body, members shall briefly report on
any meetings attended at the City's expense. If multiple members attended the
meeting at City expense, a joint report may be made to the legislative body.
F. COMPLIANCE WITH LAWS
Members should keep in mind that some expenditures may be subject to
reporting under the Political Reform Act and other laws. All documents related to
reimbursable agency expenditures, including, but not limited to, expense reports,
receipts, and written evidence of direct City advances or payments for expenses,
are public records subject to disclosure under the Public Records Act.
Resolution No. 09-18
Page 8 of 8
ATTACHMENT B
Resolution 14-62 [recommended Resolution]
1025014.1
RESOLUTION NO. 14-62
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA AMENDING THE CITY'S EXPENSE
GUIDELINES AND REIMBURSEMENT POLICY FOR CITY
COUNCIL AND COMMISSION MEMBERS.
The City Council of the City of Tustin, California (the "City") finds:
A. Government Code Section 53232.2 requires any local agency that
reimburses members of a legislative body for actual and necessary
expenses incurred in the performance of official duties to adopt a written
policy specifying the types of occurrences that qualify a member of the
legislative body to receive reimbursement of expenses relating to travel,
meals, lodging, and other actual and necessary expenses;
B. Resources of the City of Tustin should only be used when there is a
substantial benefit to the City;
C. Such benefits include but are not limited to:
1. The opportunity to meet with state and federal officials to discuss
issues and matters that may affect City interests;
2. Participating in regional, state, and national organizations whose
activities may affect the City;
3. Attending educational seminars designed to improve the expertise
and information levels of City Council and Commission members;
and
4. Promoting public service and morale by recognizing such service;
D. The City should bear the cost of certain actual and necessary expenses
incurred by City Council and Commission members, which include City
Council members, Planning Commission members, Community Services
Commission members, Audit Commission members, and other City
Commission, Committee, and Board members, in the performance of
certain of their official duties;
E. This Policy provides guidance to City Council and Commission members
and to City staff on the use and expenditure of City resources for expense
reimbursements made on behalf of City Council and Commission
members who incur authorized expenses in the performance of official
duties, as well as the standards against which those expenditures will be
measured; and
Resolution No. 14-62
Page 1 of 8
1027867.1
F. This Policy applies to both reimbursed expenses and expenses advanced
or directly paid by the City on behalf of City Council and Commission
members that may incur such expenses in the course of performing their
official duties.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUSTIN,
CALIFORNIA, RESOLVES:
SECTION 1. The Expense Guidelines and Reimbursement Policy for City
Council and Commission Members is amended and readopted in its entirety as set forth
in Exhibit "A" attached hereto.
PASSED, APPROVED, AND ADOPTED at a regular meeting of the City Council
of the City of Tustin held this 16th day of September, 2014.
ELWYN A. MURRAY
Mayor
JEFFREY C. PARKER
City Clerk
•
Resolution No. 14-62
Page 2 of 8
1027867.1
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN
I, Jeffrey Parker, City Clerk and ex-officio Clerk of the City Council of the City of Tustin,
California, do hereby certify that the whole number of the members of the City Council
of the City of Tustin is five; that the above and foregoing Resolution No. 14-62 was duly
passed and adopted at a regular meeting of the Tustin City Council, held on the 16th
day of September, 2014, by the following vote:
COUNCILMEMBER AYES:
COUNCILMEMBER NOES:
COUNCILMEMBER ABSTAINED:
COUNCILMEMBER ABSENT:
JEFFREY C. PARKER
CITY CLERK
Resolution No. 14-62
Page 3 of 8
1027867.1
EXHIBIT "A"
'EXPENSE GUIDELINES AND REIMBURSEMENT POLICY
FOR
CITY COUNCIL AND COMMISSION MEMBERS
The City Council of the City of Tustin believes that it is important that elected officials
protect public resources and foster public trust in the use of those resources. Further,
the City Council believes that the public is best served by officials that remain informed
and trained in issues affecting the affairs of the City and that attendance at institutes,
hearings, meetings, conferences, or other gatherings is of value to the City and its
citizens.
In order to uphold the public's confidence in their elected and appointed officials and to
comply with the spirit of state law regarding reimbursement of expenses, the City
Council does hereby set forth this Expense Guidelines and Reimbursement Policy for
the City Council and Commission (Planning, Community Services, Audit, and any other
city commission, committee, and/or board) members.
A. AUTHORIZED EXPENSES
To receive reimbursement for authorized expenses incurred in the performance
of official duties relating to travel, meals, lodging, and other actual and necessary
expenses, the expense must be for one or more of the following purposes:
(1) Communicating with representatives of regional, state, and national
government on issues or matters affecting the City or on City adopted
policy or political positions;
(2) Attending conferences and/or educational seminars designed to improve
the member's expertise and information levels, including, but not limited
to, ethics training required pursuant to Government Code Section 53234;
(3) Participating in city, regional, state, and national organizations of which
the City is a member and whose activities or interests may affect the City's
interests;
(4) Attending City sponsored or co-sponsored events;
(5) Implementing a City Council-approved strategy for attracting or retaining
businesses to the City; and
(6) The performance of other such official duties in the interest of the City
approved by the City Council.
(7) In-county, out-of-county, and out-of-state travel expenses, provided all of
the following are true:
Resolution No. 14-62
Page 4of8
1027867.1
(a) the travel is an actual and necessary expense incurred in the
performance of the Council member's official duties; and
(b) the purpose of the travel is consistent with one or more of the
purposes (1) through (6) above; and
(c) the travel expense is within the limit established for the member in
the budget approved by the Council; and
(d) the travel is reported upon at the next Council meeting after the
travel.
Reimbursement for expenses listed above do not require prior City Council
approval provided the expenses are within an annual budget established for that
member and otherwise conform to the requirements of this Policy.
The following expenses require prior City Council approval:
(1) International travel; and
(2) Expenses which exceed any annual budgeted amounts established for
each member.
All other reimbursement expenses that are not specifically authorized by this
Policy shall be approved by the City Council in a public meeting before the
expense is incurred,
Examples of personal expenses that the City will not reimburse include, but are
not limited to:
(1) The personal portion of any trip taken at City expense;
(2) Political contributions or events;
(3) Travel companion expenses, including spouse, friend, or partner
expenses when accompanying a member on City-related business, as
well as children or pet-related expenses;
(4) Charitable contributions, including without limitation, any portion of a ticket
or pass to an event that is treated or recognized by the event sponsor as a
charitable contribution;
(5) Social or other recreational events, unless the event has a direct
relationship to City business and is expressly allowed under this Policy or
is approved by the City Council;
(6) 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;
(7) Non-mileage automobile expenses incurred, including repairs, traffic
citations, insurance, or gasoline; and
(8) Personal losses incurred while on City business (e.g., theft or property
destruction).
Resolution No. 14-62
Page 5 of 8
1027867.1
Any questions regarding the propriety of a particular type of expense should be
resolved before the expense is incurred.
B. EXPENSE AND REIMBURSEMENT GUIDELINES
To conserve City resources and keep expenses within appropriate standards for
public agencies, expenditures, whether paid directly by the City or reimbursed to
a member of the City's legislative bodies, should comply with the following
guidelines. Unless otherwise specifically provided herein, reimbursement for
travel, meals, lodging, and other actual and necessary expenses shall be at the
Internal Revenue Service rates presently in effect as established in Publication
463 or any successor publication. All expenses not covered by this policy, or
which are in excess of the reimbursable rates set forth in this Policy, shall not be
reimbursable unless approved by the City Council at a public meeting before the
expense is incurred.
1. Out of County Transportation
The most economical mode and class of transportation reasonably
consistent with scheduling needs and space requirements must be used,
using the most direct and time-efficient route. In the event that a more
expensive transportation form or route is used, the cost borne by the City
will be limited to the cost of the most economical, direct, efficient, and
reasonable transportation form. Government and group rates offered by a
provider of transportation services shall be used when available.
Automobile mileage is reimbursable at Internal Revenue Service rates
presently in effect (see www.irs.gov). These rates are 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.
Reasonable and necessary charges for public transportation, taxi, or
shuttle service are reimbursable at actual cost with receipts. Rental
vehicles may be used during out-of-county travel. Rental vehicles may be
used when the efficient conduct of City business preludes the use of other
means of transportation or when a car rental is the most economical mode
available. Itemized receipts must be submitted with vehicle rental
reimbursement requests.
2. Out of County Lodging
Lodging costs will be reimbursed or paid for when travel on official City
business reasonably requires an overnight stay. Government and group
Resolution No. 14-62
Page 6 of 8
1027867.1
rates offered by a provider of lodging services shall be used when
available.
If such lodging is in connection with a conference or organized educational
activity, lodging costs shall not exceed the maximum group rate published
by the conference or activity sponsor, provided that lodging at the group
rate is available to the member at the time of booking. If the group rate for
lodging in connection with a conference or organized educational activity
is not available, the member shall use comparable lodging that is. (a)
consistent with the Internal Revenue Service rates for reimbursement of
lodging as established by IRS Publication 463, or any successor
publication; or(b) at a government rate, if offered by a lodging provider.
Non-reimbursable lodging-related expenses include, but are not limited to,
costs for an extra person staying in the room, costs related to late check-
out or uncancelled reservations, in-room pay-per-view movie rentals or
mini-bar service, and non-City business related telephone calls. Receipts
must accompany all member requests for lodging reimbursements.
3. Meals
Meal expenses and associated gratuities should be moderate, taking into
account community standards and the prevailing restaurant costs of the
area. Actual meal expenses and associated gratuities will be reimbursed
or paid when incurred by the member in the performance of official duties.
4. Telephone / Fax / Cellular
City Council and Commission Members may be reimbursed for actual
telephone and fax expenses incurred on City business. Telephone bills
should identify which calls were made on City business, to whom the call
was made, and the purpose of the call. For cellular calls when the
member has a particular number of minutes included in the member's
calling plan, the member must identify actual calls and the percentage
each call represents of calls made on City business.
5. Airport Parking
Long-term airport parking should be used for travel exceeding 24-hours.
Actual airport parking expenses and associated gratuities will be
reimbursed or paid when incurred by the member in the performance of
official duties.
6. Other
Resolution No. 14-62
Page 7 of 8
1027867.1
Baggage handling fees of up to $2 per bag and gratuities of up to 15
percent will be reimbursed or paid when incurred by the member in the
performance of official duties.
Miscellaneous expenses for registration, tuition, parking, educational
materials provided at conferences and telephone charges are
reimbursable for City authorized business. All miscellaneous expenses
must be supported with itemized receipts.
Expenses for which members receive reimbursement from another
agency are not reimbursable.
C. EXPENSE REPORT CONTENT AND SUBMISSION DEADLINE
Expense reports must document that the expense in question meets the
requirements of this Policy.
Members must submit their expense reports within sixty (60) days of an expense
being incurred, which shall be accompanied by receipts documenting each
expense. Restaurant receipts, in addition to any credit card receipts, are also part
of the necessary documentation. Receipts for gratuities and tolls under $5 are
not required.
All documents related to reimbursement under this Policy, except as redacted to
maintain the privacy of certain personal financial data (such as credit card
numbers), shall be subject to disclosure under the California Public Records Act.
D. AUDITS OF EXPENSE REPORTS
All expenses are subject to verification of compliance with this Policy.
E. BRIEF REPORTS TO LEGISLATIVE BODY
At the following meeting of the legislative body, members shall submit a brief
written or verbal report on any meetings attended at the City's expense. If
multiple members attended the meeting at City expense, a joint verbal or written
report may be made to the legislative body.
F. COMPLIANCE WITH LAWS
Members should keep in mind that some expenditures may be subject to
reporting under the Political Reform Act and other laws. All documents related to
reimbursable agency expenditures, including, but not limited to, expense reports,
receipts, and written evidence of direct City advances or payments for expenses,
are public records subject to disclosure under the Public Records Act.
Resolution No. 14-62
Page 8 of 8
1027867.1
ATTACHMENT C
Redline version of Resolution 1462 [redlined to show changes between 2009 Policy
and proposed policy]
141'? )014.1
RESOLUTION NO. 9g- X14 -62
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA AMENDING THE CITY'S AND
R€°1 -#i T- F°NT1RFT ...IFS LUT4 p4 _.--o-
111. ESTAK 1914ING EXPENSE GUIDELINES AND 4N
EXPEN&F REIMBURSEMENT POLICY FOR CITY
COUNCIL AND COMMISSION MEMBERS.
The City Council of the City of Tustin, California (the "City ") finds:
A. Government Code Section 53232.2 requires any local agency that
reimburses members of a legislative body for actual and necessary
expenses incurred in the performance of official duties to adopt a written
policy specifying the types of occurrences that qualify a member of the
legislative body to receive reimbursement of expenses relating to travel,
meals, lodging, and other actual and necessary expenses;
B. Resources of the City of Tustin should only be used when there is a
substantial benefit to the City;
C. Such benefits include but are not limited to:
1. The opportunity to meet with state and federal officials to discuss
issues and matters that may affect C1y interests;
2. Partic, pati ng in regional, stake, and national organisations whose
activities may affect the Cky;
:3. At,ending educational seminars designed to improve the expertise
and information levels of City Council and Commission members..
and
4. Promoting public service and morale by recognt,ing such service;
D. As-a -matt y pokey, s
eompensa#enAhat -S { ,r r,..r•6ye „i irri, -ant to Tostiri VORiripal C;Gde S kq-n
Ielp - defray -rests -as
P V+dee- a �;- :weyer; The City should bear the
cost of certain actual and necessary expenses incurred by Cty Council
and Commission members, which include City Council members, Planning
Commission members, Community Services Commission members, Audit
Commission members, and other City Commission, Committee, and
Board members, in the performance of certain of their official duties;
E. This Policy provides guidance to City Council and Commission members
and to City staff on the use and expenditure of City resources for expense
reimbursements made on behalf of City Council and Commission
Resoluton No.
a.7,:,+
Page 1 of
members who incur authod-.,ed expenses in the performance of official
duties, as well as the standards against wh ch those expenditures will be
measured; and
F This Policy applies to both reimbursed expenses and expenses advanced
or directly paid by the City on behalf of City Council and Commission
members that may incur such expenses in the course of performing their
official duties.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUSTIN,
CALIFORNIA, RESOLVES:
SECTION 1. Tustin f ity Council l Reselt7C7t1P-The 9&4-1-1-& tab4shing -ae Expense
Guidelines and Reimbursement Policy for City Council and Commission Members
6umeme at- -pelicy- I'e{ --C4 -Council -and
ame ed- amended and readopted in its entire t rand- as set forth in Exhibit "A" attached
heretoreade to r +fit' f�r as .,rrs�rir#�ri i.,. Fxhihit #r, +i1ir vncrtil� i +ir}n
ed i � *� le this Reselutwn.
PASSED, APPROVED, AND ADOPTED at a regular meeting of the City Council
of the City of Tustin held this 7th dayL4-Apf4-,2C0916 1h day of September, 2014.
DOUG DAVER ELWYN A. MURRAY
Mayor
IMAM€IJEFFREY C. PARKER
City Cleric
Resolution No. AA-1 14 -62
Page 2 of 8
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF TUSTIN )
I, P ►rela IekerJeffrey Parker, City Clerk and ex- officio Clerk of the City Council of the
City of Tustin, California, do hereby certify that the whole number of the members of the
City Council of the City of Tustin is five; that the above and foregoing Resolution No.
#814 -62 was duly passed and adopted at a regular meeting of the Tustin City Council,
held on the th day of pM§je ber, 201498, by the following vote:
COUNCILMEMBER AYES: R 77ne
COUNCILMEMBER NOES: Wft:&
COUNCILMEMBER ABSTAINED: 1
COUNCILMEMBER ABSENT: Neee
P� IA,%T04ERJEFFREY C. PARKER
CITY CLERK
Resolution No. 99-814 -62
Page 3 of 8
EXHIBIT "A"
EXPENSE GUIDELINES AND REIMBURSEMENT POLICY
FOR
CITY COUNCIL AND COMMISSION MEMBERS
The City Council of the City of Tustin believes that it is important that elected officials
protect public resources and foster public trust in the use of those resources a ma
the -oompensa66F -p ld -x� �''`rr �r #r is if `v`w%i+-' p k-j F b H a r, � -ttt +#.
e ar-h membe duties ex6e tt fbr these expenses hat m ex
Cf
P}�. Further, the ty Council believes that the public is 'best served by officials that
remain informed and trained in issues affecting the affairs of the City and that
attendance at institutes, hearings, meetings, conferences, or other gatherings is of
value to the City and its citizens.
In order to uphold the public's confidence in their elected and appointed officials and to
comply with the spint of state law regarding reimbursement of expenses, the City
Council does hereby set forth this Expense Guidelines and Reimbursement Policy for
the City Council and Commission (Planning, Community Services, Audit, and any other
city commission, committee, and/or board) members.
A. AUTHORIZED EXPENSES
To receive reimbursement for authofi:,ed expenses incurred in the performance
of official duties relating to travel, meals, lodging, and other actual and necessary
expenses, the expense muse oe rug or mire of the following .
m t u� rposes.
(1) Communicating with representatives of regional, state, and national
govemment on issues or matters affecting the City or on City adopted
policy or political positions,
(2) Attending conferenceE. and /or educational seminars designed to improve
the member's expertise and information levels, including, but not limited
to, ethics training required pursuant to Government Code :3ection 53234;
(3) Participating in city, regional, state, and national organizations of which
the City is a member and whose activities or interests may affect the City's
interests;
(4) Attending City sponsored or co- sponsored events;
(5) Implement ng a City Council- approved strategy for attracting or retaining
businesses to the City; and
Resolution No. 09 1,914 -62
Page 4 of 8
(6) The performance of other such official duties in the interest of the City
approved by the City Council.
7 In -coun out-of-county, and out -of -state travel t Apensees,_orovided all of
the followin are trues �� ^
(a). the travel an actual and necessary eMense incurred in the
performance of the Council member's official duties' and
b thepulpose of the travel is consistent with one or more of the
purposes f 1) through 46) abovei and
M the travel expense is within the limit established for the member in
the budget approved by the Council; and
(.dI the travel is_reyorted upon at the next Council meeting after the
travel.
_Reimbursement for-expenses listed above do not re wire rior City Council
approval provided the expenses are within an annual budget establish_ ed for that
member and otherwise conform to the requirements of this Policy. -.
The following expenses require prior City Council approval:
(1) Out ef- nternational travel; and
(2) Expenses which exceed any annual limits - .budgeted amounts
established for each member.
All other reimbursement expenses that are not specifically author; Fed by this
Policy shall be approved by the City Council in a public meeting before the
expense is incurred,
Examples of personal expenses that the City will not reimburse include, but are
not limited to:
(1) The personal portion of any trap taken at City expense;
(2) Political contributions or events;
(3) Travel companion expenses, including spouse, friend, or partner
expenses when accompanying a member on City - related business, as
well as children or pet - related expenses;
(4) Charitable contributions, including without limitation, any portion of a ticket
or pass to an event that is treated or recogni:_ed by the event sponsor as a
charitable contribution;
(5) Social or other recreational events, unless the event has a direct
relationship to City business and is expressly allowed under this Policy or
is approved by the City Council;
(6) Entertainment expenses, including theater, movies (either n -room or at
the theater), sporting events (including gym, massage, and/or golf related
expenses), or other cultural events
(7) Non - mileage automobile expenses incurred, including repairs, traffic
citations, insurance, or gasoline; and
1102 ,I7.2��
Resolution No. X514 -62
Page 5 of 8 I
(8) Personal losses incurred while on City business (e.g., theft or property
destruction).
Any questions regarding the propriety of a particular type of expense should be
resolved before the expense is incurred.
B. EXPENSE AND REIMBURSEMENT GUIDELINES
To conserve City resources and keep expenses within appropriate stando rds for
public agencies, expenditures, whether paid directly by the City or reimbursed to
a member of the City's legislative bodies, should comply with the following
guidelines. Unless otherwise specifically provided herein, reimbursement for
travel, meals, lodging, and other actual and necessary expenses shall be at the
Internal Revenue Service rates presently in effect as established in Publication
463 or any successor publication. All expenses not covered by this policy, or
which are in excess of the reimbursable rates set forth in this Policy, shall not be
reimbursable unless approved by the City Council at r, public meeting before the
expense is incurred.
Out of County Transportation
The most economical mode and class of transportation reasonably
consistent with scheduling needs and space requirements must be used,
using the most direct and time - efficient route. In the event that a more
expensive transportation form or route is used, the cost borne by the City
will be limited to the cost of the most economical, direct, effic ent, and
reasonable transportation form. Government and group rates offered by a
prov der of transportation services shall be used when available.
Automobile mileage is reimbursable at Internal Revenue Service rates
presently in effect (see www.irs.gov). These rates are 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.
Reasonable and necessary charges for public transportation, taxi, or
shuttle service are reimbursable at actual cost with receipts. Rental
vehicles may be used during out -of- county travel. Rental vehicles may be
used when the efficient conduct of City business preludes the use of other
means of transportation or when a car rental is he most economical mode
available. Itemized receipts must be submitted with vehicle rental
reimbursement requests.
2. Out of County Lodging
Resolution No. A9- 814 -62
Page 6 of 8
3
4.
5
D
Lodging costs will be reimbursed or paid for when travel on official City
business reasonably requires an overnight stay. Government and group
rates offered by a provider of lodging services shall be used when
available.
If such lodging is in connection with a conference or organized education{ 1
activity, lodging costs shall not exceed the maximum group rate published
by the conference or activity sponsor, provided that lodging at the group
rate is available to the member at the time of booking. If the group rate for
lodging in connection with a conference or organized educational activty
is not available, the member shall use comparable lodging that is. (a)
consistent with the Internal Revenue Service rates for reimbursement of
lodging as e�- tablished by IRS Publication 463, or any successor
publication; or (b) at a government rate, if offered by a lodging provider.
Non - reimbursable lodging - related expenses include, but are not limited to,
costs for an extra person staying in the room, costs related to late check-
out or uncancelled reservations, in -room pay - per -view movie rentals or
mini -bar service, and non -City business related telephone calls. Receipts
must accompany all member requests for lodging reimbursements.
Meals
Meal expenses and associated gratuities should be moderate, taking into
account community standards and the prevailing restaurant costs of the
area. Actual meal expenses and associated gratuities will be reimbursed
or paid when ncurred by the member in the performance of official duties.
Telephone 1 Fax 1 Cellular
City Council and Commission Members may be reimbursed for actual
telephone and fax expenses incurred on City business. Telephone bills
should identify which calls were made on City business, to whom the call
was made, and the purpose of the call. For cellular calls when the
member has a particular number of minutes included in the member's
calling plan, the member must identify actual calls and the percentage
each call represents of calls made on City business.
A: ,-port Par', `n
Long -term airport parking should be used for travel exceeding 24- hours.
Actual airport parking expenses and associated gratuities will be
reimbursed or pa d when incurred by the member in the performfnce of
offic.al duties.
Other
Resolut on No.
Page 7 of o
Baggage handling fees of up to $2 per bag and gratuities of up to 15
percent will be mimbursed or paid when incurred by the member in the
performance of official duties.
Miscellaneous expenses for registration, tuition, parking, educational
materials provided at conferences and telephone charges are
reimbursable for City authorized business. All miscellaneous expenses
must be supported with itemized receipts.
Expenses for which members receive reimbursement from another
agency are not reimbursable.
C. EXPENSE RI: -PORT CONTI NT AND SUBMISSION DEADLINE
Expense reports must document that the expense in question meets the
requirements of this Policy.
Members must submit their expense reports within sixty (60) days of an expense
being incurred, which shall be accompanied by receipts documenting each
expense. Restaurant receipts, in add -tion to any credit card receipts, are also part
of the necessary documentation. Receipts for gratuities and tolls under $5 are
not required.
All documents related to reimbursement under this Policy, except as redacted to
maintain the privacy of certain personal financial data (such as credit card
numbers), shall be subject to disclosure under the California Public Records Act.
D. AUDITS OF EXPENSE REPORT,3
All expenses are subject to verification of compliance with this Policy.
E. BRIEF REPORTS TO LEG ISLATIVF BODY
At the following meeting of the legislative body, members shall - brief
written or verbal, report on any meetings attended at the City's expense. If
multiple members attended the meeting at City expense, a joint verbal or written
report may be made to the legislative body.
F. COMPLIANCr=
receipts, and written evidence of direct Gty advances or payments for expenses,
are public records subject to disclosure under the Public Records Act.
Resolution No. '1-4414-62
Page 9of8 I