AP 01-04-01 WorkshopSOUTH TAHOE PUBLIC UTILITY DISTRICT
"Basic Services for a Complex World"
NOTICE OF WORKSHOP
Thursday, January 4, 2001
1:00 - 2:00 P.M.
City Council Chambers
1900 Lake Tahoe Boulevard, South Lake Tahoe, California
Robert G. Baer, General Manager Richard Solbrig, Assistant Mana9.er
Pembroke Gochnauer, President
BOARD MEMBERS
Duane Wallace, Vice President
James Jones, Director Mary Lou Mosbacher, Director Christopher H. Strohm, Director
While a quorum of the South Tahoe Public Utility District Board of Directors may be attending
this Workshop, there will be no action taking place on their behalf. This notice is specifically given
to ensure compliance with the Brown Act.
AGENDA
1. REVIEW BOARD POLICY NO. 2140
a. Recommend Amendments to Business Expense, Credit Card, Vehicle
Use and Reimbursement Policy (amendments will be included on
the January 18, 2001 Regular Board Meeting Agenda for approval)
2. ADJOURNMENT
South Tahoe Public Utility District • 1275 Meadow Crest Drive, South Lake Tahoe, CA 96150 • Phone 530.544.6474 • Facsimile 530.541.0614
1
SOUTH TAHOE
PUBLIC UTILITY DISTRICT
MEMORANDUM
To: Board of Directors and General Manager
From -'Rhonda McFarlane, Chief Financial Officer
Subject: Board Policy Manual
Date: December 27, 2000
As discussed at the last Board meeting, the Business Expense, Credit Card, Vehicle
Use & Reimbursement Policy, Section 2140 of the Board Policy Manual needs
updating. The attached changes to the policy are suggestions for making the policy
more efficient for the Board members and the accounting staff while still maintaining
accountability for public resources.
A summary of the suggestions is as follows:
• The deadline for submitting seeking reimbursement of out of pocket
expenses is extended to allow submission up to 30 days after the end of
the month in which the expense is incurred. The current policy requires
submission within 30 days of incurring the expense.
• Lodging expenses exceeding 125% of the Internal Revenue Service per
diem room rates will be authorized by the Board President or in the Board
President's absence the Board Vice- President. The current policy refers
to the District's travel policy where the General Manager has such
authorization.
•
•
Each Director will retain custody of their own District credit card.
Presently District credit cards are checked out from the finance office.
Credit card documentation and procedures are revised to be consistent
with the new Cal Card procedures established by the District in 1999.
Under the Cal Card procedures Directors review their own credit card
statement and attach receipts to the statement monthly. Previous
procedures had Directors submitting credit card receipts on the District's
Business Expense Report.
An additional section is added to allow the Board President to pre
approve other reasonable expenses deemed to be in the best interest of
the public, i.e., an extra telephone line for a fax machine.
South Tahoe Public Utility District
Board Policy Manual
Business Expense, Credit Card, Vehicle
Use & Reimbursement Policy
2140
2140.10
The purpose of these guidelines and regulations is to furnish rules and
procedures for Members of the Board of Directors in incurring expenses
for the purpose of furthering the interests of the District and for claiming
reimbursements for such purposes.
2140.20 Expenditures for lodging, meals, transportation and other activities
should provide for reasonable comfort and convenience. It should be
borne in mind, however, that public funds are being spent and that only
a reasonable level of expense is warranted. Authorized business
expenses shall not include costs associated with a Board members'
spouse. To receive reimbursement for out of pocket expenses Board
Members must complete the District's Business Expense Report within
30 days after the end of the month in which the transaction took place.
2140.30 Since circumstances vary considerably in those instances where
Directors must incur expenses, care by those incurring expenses, and
supervision by those approving expense accounts is the most effective
method of control over expenditures. When expenses that might be
regarded as out of the ordinary are foreseen, instructions or approval
should be sought by a majority of the Board before incurring the
expense.
2120.40 A majority of the Board may reject or reduce claims for reimbursement
resulting in any unauthorized expenses including but not limited to
travel, inappropriate selection of class of transportation, lodging, or
meals. Any disputed, unsubstantiated, incomplete or late expense
reports may be submitted to the Executive Committee for consideration
of extenuating circumstances resolution.
2140.50 Definitions:
2140.51 "Travel" shall mean attendance at meetings, conferences, or
other functions on District business at other than the District
headquarters or temporary headquarters or, normal meeting
places or, in the Directors residences or places of business.
Policy #2140
Adoption Date: 7/2/98
Business Expense, Credit Card, Vehicle
Use & Reimbursement & Policy (con't.)
2140
2140.52 "Overnight travel" shall mean travel which prevents Directors
from spending their usual sleeping hours at their residences.
2140.53 "Business meal" shall be one in which Directors provide
themselves and non - employees meals and beverages (except
alcoholic beverages), ordinarily associated with normal eating
customs under circumstances which are generally considered to
be conductive to furthering the business of the District and where
the subject matter of the discussion is of importance to the
District.
2140.54 "Mileage reimbursement" shall mean the sum of business miles
driven outside of the District's service boundaries (commuting
expenses between a Board Member's residence and places of
business within the District's service boundaries are not
reimbursable; however, for the purpose of this section, mileage
within Alpine County is considered to be outside of the District's
service boundaries and shall be eligible for reimbursement)
times the currently approved established IRS standard mileage
rate to reflect reimbursement for the use of a personal vehicle.
The IRS standard milage rate is a simplified method used to
compute deductions for car expenses in lieu of calculating the
operating and fixed costs (gasoline, insurance, etc.). Beard
Mileage reimbursement claims shall be
submitted per Section 2140.20. 4er-substantiation-if -they-seek
2140.540 Directors who are paid mileage reimbursement for use of
privately owned automobile for District business, shall
possess a valid drivers license, and maintain insurance on
such automobile with proper liability coverage.
2140.60 Authorized Expenses:
2140.61
Travel - Expenses may include District business telephone calls,
District business meals, common carrier fares, rental of
automobiles, parking fees, and mileage reimbursement for the
use of personal automobiles as described
in Section
2140.54 above.
Policy #2140
Adoption Date: 7/2/98
Business Expense, Credit Card, Vehicle
Use & Reimbursement Policy (con't.)
2140
2140.62
Overnight Travel - Expenses may include business telephone
calls, including one telephone call per day to Director's family,
common carrier fares, rental of automobiles, use of personal
vehicles, meals and lodging, baggage handling and other
expenses essential to the business of the District and the
ordinary personal comfort of the traveler. Expenses incurred by
any family members accompanying the Director are not
reimbursable.
2140.63 Rental Vehicles - The rental of a vehicle while traveling on
District business is allowable under this policy and can be
arranged by the District in conjunction with a Director's travel
plans.
The use of rental vehicles should be coordinated among
Directors traveling on District business to the same location. The
use of hotel /airport shuttle buses or taxis, depending on the
amount of expected business use, is encouraged.
2140.64 Business Meal - Business meal expenses may include the cost
of meals and beverages ordinarily associated with normal eating
customs, except for alcoholic beverages.
A Director who provides a business meal for a guest or guests
must provide on their expense report the guest or guests name
or names and the business reason for the expense.
2140.65 Transportation - The type of transportation employed shall be
selected on the basis of the lowest cost to the District after all
costs are considered, provided, however, that travel by common
carrier bus or train shall not be required. Reimbursement for
personal auto mileage or other forms of transportation for any
one trip in excess of 200 miles one way shall not exceed the cost
of travel to and from the airport and round trip coach airfare to
the ultimate destination traveled, but under no circumstances
exceed the actual cost of the method of transportation used.
Such travel shall be by airline coach or economy class.
Policy #2140
Adoption Date: 7/2/98
Business Expense, Credit Card, Vehicle
Use & Reimbursement Palmy (con't.)
2140
Any Director who obtains an airline t'cket from the District for the
purpose of combining personal travel with District travel, or for
travel with a family member, shall, prior to receipt of such tickets,
make payment for the portion of cost attributed to personal travel
or to the family member's travel.
2140.66 Accommodations - All hotel /motel accommodations will be made
in accordance with the District travel policy except that when
authorization to exceed 125% of the Internal Revenue Service
room rates is needed it shall be made by the Board President or
in the Board President's absence, the Vice - President.
Documentation of the authorization shall accompany the credit
card statement or Business Expense Report as appropriate.
2140.67 Other reasonable expenses deemed in the best interest of the
public and pre - approved by the Board President will be
reimbursable.
2140.70 If necessary, per diem funds will be advanced to Directors on travel
status. A per diem cash advance request form must be submitted in
advance of the event to allow processing time.
2140.80 Use of a District Credit Card
District credit cards are to be used by
Directors while acting in an official capacity for the District. Each
Director will receive a copy of the District's Cal Card Procedures
specifying the District's internal controls followed for credit cards. Use
of a District credit card in any manner determined by the Board as
inappropriate or outside of the established regulations could result in
the loss of credit card privileges.
Credit cards are issued to members of the Board by the District's
finance office after taking office. Credit cards shall be retained by the
District Director until leaving office unless the Board President asks the
Director to return the credit card at an earlier date.
Use of the District issued- credit
cards for any personal expenses aredisallowed. If, inadvertently in the
Policy #2140
Adoption Date: 7/2/98
Business Expense, Credit Card, Vehicle
Use & Reimbursement Policy (con's;)
2140
course of use of the credit cards, expenses that are unsubstantiated by
receipts or not allowed under this policy are charged to the credit card,
the amount will be identified and subtracted from the allowable total or
if necessary a Director will be asked to reimburse the District.
was- trteurred. Monthly credit card statements will be given to each
Board member for their review and signature. Once statements are
distributed, they must be returned to accounts payable along with
accompanying transaction receipts within five working days.
2140.90 Petty Cash - A petty cash fund exists for the purpose of advancing to or
reimbursing Directors of the District for miscellaneous District expenses
necessarily incurred in carrying out their duties. Requests for
reimbursement must be accompanied by a receipt.
2140.100 Any disputed, unsubstantiated, incomplete, or late expense reports will
be submitted to the Executive Committee for resolution.
Policy #2140
Adoption Date: 7/2/98
130E
NOV 1 4 2000
Payroll Legal Alert
( d —�
2f43.2" C'�CW?F�.�`r.9.G .C.:�Di.Gfl c. v. LC.G, iSevectGJF.c. Locations)
State/Locality Lodging M &IE
State/Locality Lodging M &IE
State/Locality Lodging M &IE
Ariz.
Ida.
Ohio
Phoenix
Sun Valley
$149
$42
Cincinnati
$69
$46
(1/1 -4/15)
$107
$42
(4/16 -5/31)
$79
$42
Ill.
Cleveland
$86
$42
(6/1 -8/31)
$59
$42
Chicago
$130
$46
(9/1- 12/31)
$90
$42
Okla.
Ind.
Oklahoma
$65
$38
Calif.
Indianapolis
$70
$42
City
Los Angeles
$99
$46
La.
Penn.
Palm Springs
New Orleans
Philadelphia
$118
$46
(1 /1 -5/31)
$129
$42
(1 /1 -5/31)
$139
$42
(6/1- 12/31)
$79
$42
(6/1- 12/31)
$89
$42
Pittsburgh
$79
$46
San Diego
$99
$46
Md.
R.I.
Annapolis
$90
$42
Newport
San Francisco
$159
$46
(4/1- 12/31)
$110
$42
Baltimore
$110
$42
(1/1 -3/31)
$77
$42
South Lake
Tahoe
Mass.
S.C.
(6/1 -8/31)
$99
$42
Boston
$192
$46
Hilton Head
(9/1 -5/31)
$77
$42
(3/15 -9/30)
$96
$42
Mich.
(10/1 -3/14)
$75
$42
Colo.
Detroit
$109
$46
Aspen
S.D.
(1/1 -4/30)
$145
$46
. Minn.
Rapid City
(5/1- 12/31)
$89
$46
Minneapolis/
$95
$46
(5/15 -9/30)
$99
$34
St. Paul
(10/1 -5/14)
$55
$34
Denver
$86
$42
Mo.
Tenn.
Steamboat
$59
$38
St. Louis
$90
$46
Memphis
$70
$38
Springs
Nev.
Nashville
$72
$42
Vail
Las Vegas
$72
$38
(12/1 -3/31)
$190
$46
Tex.
(4/1 -6/30)
$105
$46
N.J.
$69
$46
Dallas
$89
$46
(711- 11/30)
$129
$46
Atlantic City
(6/1- 11/30)
$100
$42
Houston
$73
$42
Conn.
(12/1 -5/31)
$79
$42
Hartford
$91
$42
Utah
N.M.
Park City
Del.
Santa Fe
$90
$46
(12/15 -3/31)
$145 •
$46
Wilmington
$99
$34
(4/1- 12/14)
$69
$46
Taos
$75
$34
D.C.
$119
$46
Va.
N.Y.
Virginia
Fla.
Manhattan
$198
$46
Beach
(5/1 -9/31)
$109
$38
Miami
Rochester
(10/1 -4/30)
$55
$38
(1/1 -4/15)
$89
$42
(5/1- 10/31)
$65
$42
(4/16 - 12/31)
$75
$42
(11/1 -4/30)
$58
$42
Vt.
Burlington/
$82
$38
Orlando
$86
$42
Saratoga
St. Albans
Springs
Palm Beach
(7/1- 10/31)
$95
$38
Wash.
(1/1 -4/30)
$105
$46
(11/1 -6/30)
$75
$38
Seattle
$109
$46
(5/1- 12/31)
$69
$46
N.C.
Wyo.
Panama City
Chapel Hill
$80
$38
Jackson
(3/1 -9/15)
$72
$38
(11/1 -9/15)
$98
$42
(9/16 -2/28)
$55
$38
Raleigh
$74
$38
(9/16- 10/31)
$59
$42
Ga.
Atlanta
$93
$38
1
South Tahoe Public Utility District
Board Policy Manual
Training
Education, and Conferences
2130
2130.10 Members of the Board are encouraged to attend educational
conferences and professional meetings when the purposes of such
activities are directly related to the Directors duties that will improve
District operations. Hence, there is no limit to the number of Directors
attending a particular conference or seminar when it is apparent that
their attendance is beneficial to the District.
2130.11 "Junkets" (a tour or journey for pleasure at public expense),
however, will not be permitted.
2130.20 It is the policy of South Tahoe Public Utility District to encourage Board
development and excellence of performance by reimbursing expenses
incurred for tuition, travel, lodging and meals as a result of training,
educational courses, participation with professional organizations, and
attendance at local, state, and national conferences, not deemed
unreasonable, by a majority of the Board.
2130.30 Attendance by Directors of seminars, workshops, courses, professional
organization meetings, and conferences shall be approved by the
President of the Board prior to incurring any reimbursable costs. In the
event a meeting, directly related to the duties of Director, is noticed
which does not allow time to receive prior authorization, Board
members shall seek unanimous authorization for attendance and
payment of the expenses incurred from the General Manager and
Board President; or, in the Board President's absence, the Vice -
President.
2130.40 Upon request, District administrative staff shall be responsible for
making arrangements for per diem, travel, lodging and registration for
Directors attending approved functions.
Policy #2130
Adoption Date: 6/18/92
Amended: 04/01/93
Amended: 05/21/98
Training, Education, and Conferences
(continued)
2130
2130.50 Expenses to the District for Board of Directors' training, education and
conferences should be kept to a minimum by utilizing recommendations
for transportation and housing accommodations put forth by the
District's Travel Policy. It should be borne in mind that public funds are
being spent and that only a reasonable level of expense is warranted.
Authorized business expenses shall not include costs associated with
a Board member's spouse, family, or friends.
2130.60 Upon returning from seminars, workshops, or conferences where
expenses are reimbursed by the District, Directors will either prepare
a written report for distribution to the Board, or make a verbal report
during the next regular meeting of the Board. Said report shall detail
what was learned at the session(s) that will be of benefit to the District.
Materials from the session(s) may be delivered to the District office to
be included in the District library for the future use of other Directors
and staff.
2130.70 Any disputed, unsubstantiated, incomplete, or late expense reports will
be submitted to the Executive Committee for resolution.
Policy #2130
Adoption Date: 6/18/92
Amended: 04/01/93
Amended: 05/21/98