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Section IV, Page 1 of 7 SECTION IV REIMBURSEMENT FOR EXPENSES POLICY STATEMENT The term “reimbursement” is used in this policy, it means paying money back to an individual that they actually paid out. Thus an individual can never be “reimbursed” more money than actual expenses incurred. PROCEDURES A. Employees are expected to exercise discretion in incurring expenses while traveling on County business and are encouraged to utilize the County’s tax-exempt status when applicable. B. Travel outside the County must be approved in advance by the Department Manager and in some instances by other appropriate channels, i.e. governing committees and the County Board. C. Travel outside the State of Wisconsin, Minnesota or Illinois will be noted and approved during budget review by the department’s governing committee. Deviations from travel approved by the governing committee during budget review must be approved by the County Administrator. D. It is the responsibility of each employee to arrange their own travel and lodging accommodations. E. To receive reimbursement, employees must complete a Travel Expense Report. Detailed receipts must be attached for any meal expenses exceeding $5.00. A credit card statement or blanket charges from a hotel statement are not considered proper documentation. F. The completed Travel Expense Reports must be signed by the employee and approved by the employee’s supervisor or Department Manager. G. Any expenses deemed unreasonable relative to the circumstances will not be paid or reimbursed and are the responsibility of the employee. ---PAGE BREAK--- Section IV, Page 2 of 7 CASH ADVANCE POLICY Douglas County has a no cash advance policy and will not advance money to employees to cover anticipated travel expenses. However, the cost for travel, lodging, and meals will be reimbursed by the County if expenses incurred are within the guidelines set forth in this policy. Employees shall receive reimbursement for expenses supported by detailed receipts; however, if the expense is less than $5.00 receipts are not required but the expense must be accounted for. Failure to submit detailed receipts or provide proper documentation may result in a delay for reimbursement to the employee. ---PAGE BREAK--- Section IV, Page 3 of 7 CREDIT CARD POLICY POLICY STATEMENT The use of credit cards in the name of Douglas County will be minimized to the extent possible; with credit cards only obtained upon the justification of need. It is not intended that every employee will have a credit card, or that credit cards be used on a widespread basis. A. AUTHORIZATION Credit cards will be issued to individuals, in the individual’s name, (no departmental credit cards are allowed). Credit cards are to be obtained with no annual fee. Individuals must obtain approval from department head or County Administrator if the employee is a department head. B. LIMITS Limits on a department manager’s credit card shall be determined based on need, but not to exceed $5,000. Sheriff’s deputies will have a limit of $500, with the exception of the Recreational Officer, who will follow the department manager’s guidelines. C. PURCHASES Credit cards may only be used for legitimate County business purposes. Care must be taken to ensure that all purchases are made within Wisconsin State Statutes and other applicable County policies. Credit cards may not be used to purchase items that are available through Central Supply. Personal use of credit cards is prohibited. PROCEDURES A. DOCUMENTATION All credit card bills are to be paid in full to avoid late fees/finance charges. Receipts are required for all purchases. A credit card statement is NOT considered proper documentation. Supporting receipts must be turned into the department as soon as possible after charges have occurred. If late fees/finance charges are incurred because of failure to turn in receipts in a timely manner, the credit card holder shall be held personally responsible for the payment of those fees/finance charges. Credit card holders shall also be held personally responsible for failure to turn in a receipt for a purchase. The County reserves the right to deduct the amount of fees/finance charges or purchase(s) from the employee’s paycheck. ---PAGE BREAK--- Section IV, Page 4 of 7 B. RESPONSIBILITIES OF CARD HOLDER Credit cards are the responsibility of the holder. All lost or stolen cards must be immediately reported to the department manager and corresponding bank. Upon termination of employment with Douglas County, credit cards must be turned into the department manager. In the case of a department manager terminating employment the credit card shall be turned into the Administrator. C. RESPONSIBILITY OF DEPARTMENT Policies and procedures must be reviewed with employees obtaining credit cards and a signature and statement obtained from the employee stating that the policies and procedures have been reviewed and understood. Departments are to keep an up-to-date list of current credit card holders. Any credit cards that are turned into the department due to termination or misuse must be immediately destroyed. D. MISUSE Failure to follow the established policies and procedures for credit card use may result in card revocation and/or other disciplinary action in accordance with Douglas County’s policies. Procedures (Resolution 66-04; 8/19/04) ---PAGE BREAK--- Section IV, Page 5 of 7 TRAVEL, LODGING AND MEALS A. Mileage Reimbursement 1. Each employee shall receive mileage reimbursement at the rate set by the Internal Revenue Service. In addition, employees may claim reimbursement for parking fees and tolls incurred. 2. Employees are encouraged to car pool or use rental vehicles whenever possible. 3. Commuting expenses between an employee’s home and normal place of employment are not reimbursable. B. Lodging 1. Actual expenses for lodging in a hotel or motel will be reimbursed provided the charge is reasonable. 2. Whenever possible lodging expenses should be paid directly by the County to eliminate sales tax. C. Meals 1. Maximum reimbursable rate for meals shall be: Breakfast $ 7.00 Lunch (Noon) 9.00 Dinner (Evening) 18.00 2. If overnight stay is required and the employee has expenses for breakfast, lunch and dinner, the employee may exceed the maximum set for any one meal; however, the total reimbursement rate shall not exceed $34.00. 3. Allowable expenses for meals includes gratuity. Alcoholic beverages are not reimbursable. 4. Any expense amount over $5.00 requires a detailed receipt. 5. No expense reimbursements can be made through petty cash. 6. Per IRS Code 62 Reimbursement for meals not in conjunction with an overnight stay are fully taxable to the employee. Meals included in registration fees are exempt. ---PAGE BREAK--- Section IV, Page 6 of 7 AUTOMOBILE USAGE A. Vehicle Usage Employees must possess a valid drivers license at all times. Supervisors must verify license prior to assigning work involving automobile use. Any changes that may affect either their legal or physical ability to drive or their continued insurability must be reported to their supervisor. Employees must notify their supervisor if their license becomes invalid or suspended. 1. Any employee who uses their personal vehicle will be required to have on file with the Human Resources Department proof of liability insurance coverage of at least $100,000 for bodily injury to each person; $300,000 for all bodily injury; and $50,000 for property damage (100/300/50) unless otherwise provided for in a union contract.. The supervisor shall determine which employees meet this requirement and inform Human Resources of any change in employee status as it relates to this policy. 2. Employees who drive a vehicle on County business must exercise due diligence to drive safely and to maintain the security of the vehicle and its contents. Employees are also responsible for any driving infractions or fines as a result of their driving. 3. Employees are not permitted under any circumstances to operate a personal vehicle for County business, when any physical or mental impairment causes the employee to be unable to drive safely. This prohibition includes, but is not limited to, circumstances in which the employee is temporarily unable to operate a vehicle safely or legally because of illness, medication or intoxication. Employees who are unable to operate their vehicle for health reasons must notify their supervisor as soon as possible. B. County Vehicle Use 1. Douglas County provides the use of County-owned vehicles to certain employees to conduct County business or report directly to their work from home. The vehicles may not be used for any personal reasons. Use of County-owned vehicles for personal reasons is strictly prohibited. Vehicle use outside of Douglas County will be for official business only. 2. Employees must possess valid driver’s license at all times when operating a County vehicle and must notify their supervisor of any changes that may affect either their legal or physical ability to drive. Employees must notify their supervisor if their license becomes invalid or suspended. ---PAGE BREAK--- Section IV, Page 7 of 7 3. Employees must exercise due diligence to drive safely and are responsible for any driving infractions or fines as a result of their driving. 4. Employees are not permitted under any circumstances to operate a vehicle for County business when any physical or mental impairment causes the employee to be unable to drive safely. This prohibition includes, but is not limited to, circumstances in which the employee is temporarily unable to operate a vehicle safely or legally because of illness, medication or intoxication. Employees who are unable to operate their vehicle for health reasons must notify their supervisor as soon as possible. C. County Vehicle Identification All vehicles owned by Douglas County must be identified as a county vehicle by decal with the exception of investigation vehicles. D. Accident reporting 1. A police report must be completed when accidents involving collisions with vehicles which are not county owned occur. 2. When bodily injury occurs a first report of injury must be filed regardless of whether or not the employee seeks medical care. 3. If damage occurs to a county vehicle, the County Clerk’s office must be notified and insurance claim form completed. 4. An incident report must be completed and turned into the Administrator for review. (Resolution 52-04 6/15/04; Resolution 60-04 7/15/04; Resolution 66-04 8/19/04; Resolution 114- 06; 12/21/06)