HomeMy WebLinkAboutReg 2016-02-16 Item 4E - Resolution - Expense Reimbursement PolicyCOUNCIL AGENDA SYNOPSIS
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A(; j,"N DA Pri Ti,i,i,i; A resolution adopting an Expense Reimbursement Policy
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SPONSOR'S Council is being asked to approve a Resolution adopting an Expense Reimbursement Policy.
St1"\cNI'uzy At the February 2, 2016 Finance & Safety Committee meeting, minor changes were
requested on page 6 of the resolution, Section 8, Lodging, paragraph C. Lodging, less than
50 miles, written "pre-approval" has been changed to "approval." Paragraph C item 4 was
also changed from "pre-approval" to "approval." The changes requested are to
accommodate emergency situations.
RrX1rW1:1) 1w ❑ Cow Mtg. ❑ CA&T Cmte F&S Cmte ❑ ETransportation Cmte
F-1 Utilities Cmte ❑ Arts Comm. ❑ Parks Corrit-n. ❑ Planning Comm.
DATI,,': 02/02/16 COMMITFEIE'CIIAIR: SEAL
RECOMMENDATIONS:
SPONSOR /ADMIN. Finance
CONIM ITH .r Forward to Committee of the Whole
COST IMPACT / FUND SOURCE
Exi,i'NDFITJRF RrQUIRFID AMOUM, BUDGETED APPROPRIATION REQUIRED
Fund Source:
Comments.-
MTG. DATE
RECORD OF COUNCIL ACTION
2/16/16
MTG. DATE
ATTACHMENTS
2/16/16
informational Memorandum dated 01/20/16
Draft Resolution with strike-through showing change requested at 2/2/16 FS meeting
Travel Expenses While On City Business policy 03-06 (former policy)
WA State BARS Manual Section 3.8.2 Employee Travel
Example of Eden Report
Example of New Report
Minutes from the Finance and Safety Committee meeting 02/02/16.
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TO:
FROM:
BY:
DATE:
SUBJECT:
ISSUE
City of Tukwila
Allan Ekberg, Mayor
INFORMATIONAL MEMORANDUM
Mayor Ekberg
Peggy McCarthy, Finance Director
Vicky Carlsen, Deputy Finance Director
January 20, 2016
Procurement Project Overview
Update Mayor and Council regarding to steps taken to improve the city -wide procurement process
and adopt the Expense Reimbursement Policy via Resolution as required by RCW 42.24.090.
BACKGROUND
Finance periodically reviews processes and procedures to ensure that they are efficient and
effective while maintaining appropriate levels of internal control.
Process Review: In 2014, the Finance Department began looking at ways to streamline the
procurement process. Policies, forms, documents, and in some cases procedures, were not
current with today's practices. The areas of emphasis were determined by reviewing existing
policies and practices as well as conducting meetings with all departments. We felt there was
value in identifying the bottle necks which were causing the departments frustration with the
purchasing process. The following list of items were the result of finance review and input from
departments.
Process /Procedure /Item
Add the ability for PCard users to input
purchase descriptions on transactions for
better financial reports.
Outcome
Completed. This change provides much
better descriptions within the financial system.
In many instances, we can now know what
funds were spent on without the necessity of
pulling the actual invoice.
Eliminate the paper copy of Purchase Completed. Online version is now available
Orders. for vendors that require a purchase order but
they are no longer required by Finance.
Review petty cash and change funds One petty cash fund was closed and a change
fund was added for the Finance department.
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INFORMATIONAL MEMO
Page 2
Review administrative policies for relevancy Policy 300 -02 Purchasing and Contracts:
and accuracy. Updated and ready for approval.
Policy 300 -05 Central Office Supplies:
Recommended to Policy Committee to
eliminate. Supplies are no longer purchased
by a centralized system.
Policy 300 -06 Claims Vouchers:
Recommended to Policy Committee to
eliminate. This has been replaced with
Resolution 1835, which authorizes issuance of
checks prior to Council approval.
Policy 300 -10 Purchase Orders:
Recommended to Policy Committee to
eliminate. Purchase orders are no longer
required.
Develop better reporting options for users.
Re -write 03 -06 Travel Expenses While on
City Business policy.
Expenditure detail reports have been
developed and added to Eden for easy
access. During department training sessions,
these reports have been demonstrated and
user access updated so that those that need
to run reports, can run them on their own. See
attached examples of old and new reports.
This policy has been completely re- written and
now encompasses all types of employee
expense reimbursement. The policy has been
reviewed by Recreation and Police
departments before being reviewed by the
City Administrator or the City Attorney. Many
of their suggestions have been incorporated
into the policy. It is now ready for review and
28 ZAClerk's n Finance \Info Memo - Procurement Process Improvements.docx
adoption by City Council.
Update Claims for Expense and Travel and
Completed and placed on available on
Expense Reimbursement Form.
TukNet.
Training on Expense classification versus
Department staff that codes invoices attended
budget.
training on how to properly code invoices.
Expenditures are coded to the appropriate GIL
code regardless of budget available.
Update the Purchasing Policy 300 -02.
Draft complete, reviewed by City Attorney, and
ready to be approved.
Eliminate the use of Travel Attendance
Eliminated for Finance and HR, but available
Request forms.
for Department use.
Process Claim's just twice a month.
Deemed not necessary.
Raise the $40,000 approval limit.
Deemed not necessary.
28 ZAClerk's n Finance \Info Memo - Procurement Process Improvements.docx
INFORMATIONAL MEMO
Page 3
Scanning of invoices. We will look into the feasibility of utilizing
Laserfiche or some other method to capture
invoices electronically.
Pay vendors via Electronic Funds Transfer This option will be explored in 2016, time and
(EFT). workload permitting.
Amend TMC 3.32.030 Bids and 3.32.040
Unbudgeted Equipment or Fixed Asset
Items
These two sections should be rewritten so
they are easier to understand and comply
with. This will be addressed later in 2016,
workload permitting.
To date a good portion of the above items have been completed and implemented. By the end of
2015 all items on the list will have been addressed and shared with the departments.
Expense Reimbursement Policy: This policy replaces the existing policy 03 -06 Travel Expenses
While on City Business policy. It establishes procedures for reimbursing employees, appointed
officials, chaplains, volunteers, and members of boards and commissions for City business
expenses incurred and paid for that are reasonable and directly related to the individual's service
on behalf of the City.
The policy does not apply to elected City Councilmembers, who follow the Councilmember Travel
policy.
Per RCW 42.24 any municipal corporation that issues credit cards for travel related expenditures,
the legislative body must pass an ordinance or resolution that establishes rules and regulations
related to travel related expenditures. Since the City issues credit cards and encourages the use
of the cards for travel related expenditures, the City is required to adopt this policy via ordinance
or resolution. It is the City's practice to adopt policies via resolution rather than ordinance.
RECOMMENDATION
Council is being asked to approve the Resolution adopting the Expense Reimbursement Policy.
This item is scheduled for the February 8, 2016 Committee of the Whole, and February 16,
2016 Regular Council Meeting.
ATTACHMENT
Draft Resolution
Travel Expenses While On City Business policy 03 -06 (former policy)
WA State BARS Manual Section 3.8.2 Employee Travel
Example of Eden Report
Example of New Report
ZAClerk's n Finance \Info Memo - Procurement Process Improvements.docx
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N RA elk, T
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A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TUKWILA, WASHINGTON, ADOPTING AN EXPENSE
REIMBURSEMENT POLICY.
WHEREAS, an expense reimbursement policy is an important tool for managing
reimbursements to employees, elected and appointed officials, chaplains, volunteers,
and members of boards and commissions; and
WHEREAS, an expense reimbursement policy increases internal control; and
WHEREAS, it is the responsibility of the City Council of the City of Tukwila to
provide policy direction through the passage of motions and ordinances, adoption of
resolutions, and final approval of the budget; and
WHEREAS, an expense reimbursement policy establishes appropriate methods for
reimbursement of expenses incurred by employees, elected and appointed officials,
chaplains, volunteers, and members of boards and commissions;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY RESOLVES AS FOLLOWS:
Section 1. Purpose. To establish a policy and procedures for reimbursing City
employees, elected and appointed officials, chaplains, volunteers and members of
boards and commissions for travel, subsistence and related expenses incurred and
paid for by them that are reasonable and directly related to the individual's service on
behalf of the City.
Section 2. Application. City employees in all departments and divisions, elected
and appointed City officials, chaplains, volunteers, and members of boards and
commissions. Exception. City Councilmembers shall follow the "Councilmember Travel
Policy" for expenditures in conjunction with travel and training.
Section 3. References. RCW 42.24, et seq., IRS Rev. Rul. 2006 -56, IRS Rev.
Proc. 2005 -67, the website of the federal office of the General Services Administration
(GSA), and the City's purchasing card policy.
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Section 4. Definitions.
1. 'Authorization." Refers to the process by which all travel expenses must
be approved by someone other than the traveler; authorization should be from a direct
supervisor, manager or department director.
2. "Coach class." Refers to the least expensive airline accommodation, also
known as "economy class" or "tourist class."
3. "Continental breakfast." Defined as a light breakfast generally consisting of
juice, bread or pastry and a hot beverage such as coffee or tea, and which may also
include fruit.
4. "High -cost locations." Refers to specific cities or areas identified in the per
diem tables by the General Services Administration for which per diem rates for food
and lodging are higher than the standard rate. (Reference the GSA website.)
5. "In -state travel." Refers to travel within the State of Washington.
6. "Official residence." Refers to the city, town or other location where a staff
member maintains a residence that is used as a primary domicile by the staff member.
7. "Official duty station." Refers to the city, town or other location where the
staff member's office is located, or the city, town or location where the staff member's
work is performed on a permanent basis.
8. "Out -of -state travel." Refers to travel outside the boundaries of the State of
Washington.
9. "Per diem." Defined as the allowable amount covering meals, incidentals
and lodging while in travel status per the GSA.
10. "Staff member." As used in this policy, "staff member" refers to City
employees, elected or appointed officials, chaplains, volunteers, and members of
boards and commissions. Exception: City Councilmembers shall follow the
"Councilmember Travel Policy" for expenditures in conjunction with travel and training.
11. "Temporary duty station." Refers to a fixed location where a staff member
has been temporarily assigned to work for a specific period of time for less than one
year.
12. "Traveler." A staff member as defined in this policy, or authorized non -staff
member, that is in travel status while on official City business.
13. "Travel status." Travel status begins two hours before a domestic flight
and three hours before an international flight. A staff member is in "travel status" when
travel is on behalf of the City, for official City business and one or all of the following
conditions are met:
• Travel is on behalf of the City, for official City business.
• The staff member stays overnight
• The staff member's travel extends the scheduled work day by 3 hours
beyond the staff member's regularly scheduled work day.
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• Travel occurs more than 50 miles one way (most direct route) from either
the official duty station or official residence, excluding the normal
commute.
Section 5. Reimbursement Requirements.
A. Administration.
1. As required by State Law and the State Auditor's Office, individual claims
for reimbursement must be detailed and supported for all monies spent conducting City
business. To the extent, if any, that this policy and the reimbursement amounts
included conflict with any bargaining unit contracts, the contracts shall be used to
determine reimbursement. Claims for reimbursement submitted pursuant to a union
contract(s) are not eligible for payment of per diem, but will instead be based on
documented, itemized receipts at amounts in accordance with the terms of the
applicable union contract(s).
2. A claim for personal reimbursement must be submitted in accordance with
this policy and procedures within 30 days of the date the expense was incurred. No
reimbursement requests will be authorized for any expenses incurred in a previous
budget year.
B. Approvals.
1. Authorization of travel is required, and authorization shall be administered
in accordance with the current budget or other effective means.
2. Claims for expenses must be signed by a department director or direct
supervisor, manager or individual with expense - approval authority as authorized by the
department director. Department director claims must be signed by the City
Administrator or Mayor.
C. Documentation.
1. Claims for personal reimbursement must be accompanied by the vendor's
original receipt that shall include the transaction date, vendor name, amount paid, and a
detailed listing of items /services received; and must be submitted on the Expense
Reimbursement Form, certified and signed by the individual seeking reimbursement.
2. If a staff member is filing a claim for reimbursement on behalf of others,
the following detailed items must be included with the claim:
a. The names of the individuals who traveled, partook of meals, or
otherwise incurred expenses for which reimbursement is sought.
b. Identification as to whether each individual is a staff member with the
City and, for any non -City staff members listed, their job title (or other comparably -
identifying information) and their connection with City business.
c. Identification of the business or individual that provided the lodging,
meals, or other services in question; dates; and times.
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d. A detailed breakdown of the amounts paid for which reimbursement is
sought.
e. A statement sufficiently detailed to show what City business was being
carried out when the expenses were incurred.
Section 6. Travel Related Expenses.
A. Reimbursement for reasonable costs of business travel is available when
authorized. For conferences offered at various locations, the City reserves the right to
require staff members to attend the closest conference location, if available, to minimize
travel costs.
B. Individuals issued a City credit card are to use the card for costs incurred for
business travel, when authorized. However, if an individual elects to claim per diem for
meal reimbursement (versus actual cost), the individual must use their own funds and
seek reimbursement pursuant to this policy and procedures.
C. If an individual desires to have his or her family member(s) or guest(s)
accompany him or her on any City related travel, the individual shall do so at their own
expense. At no time will the City pay for expenses incurred in relation to family or guest
accompaniment. Any change in itinerary made solely for the benefit of the staff
member shall be done at the staff member's expense. Expenses for staff members
must be kept separate from non -staff members, and the City reserves the right to reject
a request for reimbursement where staff member and non -staff travel expenses have
been improperly comingled.
D. When travel costs, registration fees, and /or other fees have been paid by the
City on behalf of an authorized staff member, and the authorized staff member fails —
without good cause —to attend the event, the authorized staff member shall reimburse
the City the amount(s) paid by the City. Whether good cause exists to excuse an
absence shall be determined by the Department Director, City Administrator or Human
Resources Director.
Section 7. Transportation.
A. General. Staff members are encouraged to use mass transit, where available
and feasible, in an effort to minimize travel expenses. Reasonable transportation
expenses for approved travel will be reimbursed. The most direct and cost effective
mode of transportation will be the basis for the reimbursement. Where feasible, groups
of staff members traveling together shall utilize carpooling methods to minimize the cost
of commuting expenses.
B. Air Travel. The maximum reimbursement of air travel expenses shall be no
greater than coach class or its equivalent. Prudent effort shall be made to find the least
expensive airfare which provides reasonably timely service.
C. City Vehicles. City staff members are encouraged, whenever possible and
vehicles are available, to use City motor pool vehicles for local travel. Operating City -
owned vehicles requires a valid Washington State driver's license.
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D. Rental Vehicles. If it is more convenient and cost effective for more than one
staff member to travel together, a vehicle may be rented if no City -owned vehicle is
available for use. The City will reimburse for the purchase of supplemental insurance,
the actual cost of fuel, and other necessary and related expenses, at the City's
discretion. Receipts for actual expenses must accompany the Expense
Reimbursement Form in order to obtain reimbursement.
E. Personal Vehicles.
1. Privately -owned vehicles with auto insurance coverage sufficient to comply
with RCW 46.30, et seq., may be used for official travel. If a staff member drives their
own vehicle on City business, the staff member will be reimbursed the IRS mileage rate
for each mile driven on City business. If an individual elects to drive rather than fly,
mileage will be reimbursed in an amount equal to the reasonable cost of a round -trip
coach airfare to the applicable locale, or the current mileage reimbursement rate
established by the Internal Revenue Service, whichever is less. The IRS mileage
reimbursement rate is inclusive of all costs associated with a personal vehicle including,
but not limited to, gasoline, maintenance, wear and tear and auto insurance.
2. Mileage reimbursement will be at the City's discretion, and may be based
on mapping software, odometer readings, or an average thereof.
3. When submitting a request for mileage reimbursement, staff members
shall separate "point -to -point mileage" (driving to one destination using the most direct
route) from "vicinity mileage" (driving to several destinations), as follows:
a. Point -to- point. Use online map services to calculate point -to -point
mileage. Staff members must include supporting documentation (i.e. an online map
service or the car mileage and rates table printout) for reimbursement.
b. Vicinity miles: Use the odometer reading to calculate vicinity mileage
(e.g. picking up samples, visiting various sites within a central destination, conducting
interviews, etc.) and include a mileage log with the Expense Reimbursement Form.
4. Staff members travelling from home to a temporary duty station will be
reimbursed for the shorter distance of: home to the temporary duty station, or regular
place of work to the temporary duty station.
F. Taxis, Shuttles, Public Transportation. The City shall pay for the least costly
and appropriate mode of transportation.
Section 8. Lodging.
A. Whenever lodging is procured for business travel purposes, staff members are
encouraged to take advantage of any and all discounts available to them, including
asking for a "government rate."
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B. Lodging, more than 50 miles. Staff members may be reimbursed for lodging
when traveling on City business, when the destination is more than 50 miles (based on
the most direct route) from the staff member's official residence or official duty station,
whichever is closer to the destination, and the stay is in a commercial lodging facility.
C. Lodging, less than 50 miles. Staff members may be reimbursed for lodging
within 50 miles of the staff member's official residence or official duty station with
written pre- approval from a department director or direct supervisor, manager or
individual with approval authority as authorized by the department director
(authorization via e -mail is acceptable for these purposes only), if one of the following
conditions is met:
1. The staff member is attending back -to -back late night/early morning
meetings and daily round -trip travel is unreasonable.
2. The staff member is acting in a custodial or leadership role and must, as
part of the staff member's duties, lodge with prisoners or other non -staff members.
3. The staff member needs to avoid driving in severe inclement weather.
4. The staff member's department director determines that the staff member
performs critical functions and must remain at the workstation during emergency
situations and the staff member has an fie- approval letter (authorization via e -mail is
acceptable for these purposes only) from the department director, City Administrator, or
Mayor.
Section 9. Meals.
A. General. Reasonable and necessary meals incurred directly by the staff
member while traveling on City business may be reimbursed, including reasonable
gratuity (not to exceed 20% of the base price for the meal, unless automatically billed
by vendor). The staff member must be in travel status to qualify for reimbursement.
B. Reimbursement Method. Meals will be reimbursed at either the actual
documented cost up to the per diem limit for the destination location, or the current
prevailing per diem rate for the destination city (per GSA website).
C. Meals Qualifying for Reimbursement (staff member must be in Travel
Status).
TRAVEL STATUS
TIME PERIOD
MEAL (S) REIMBURSABLE
If Travel Status begins:
Before 8:00 Ann
Breakfast, Lunch, Dinner
Between 8:00 AM — 2:00 PM
Lunch, Dinner
Between 2:00 PM — 6:00 PM
Dinner
TRA\/EL STATUS
TIME PERIOD
MEAL(S) REIMBURSABLE
If staff member comes off
Travel Status by returning
to the official duty station
or official residence:
Before 12:00 NOON
Breakfast
Between 12 noon — 6:00 PM
Breakfast and Lunch
After 6:00 PM
Breakfast, Lunch, Dinner
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D. Maximum Per Meal Reimbursement. The maximum reimbursement amount
for both per diem and actual costs incurred is determined or capped by the rate in effect
during the time of travel according to the GSA website. The $5.00 GSA "incidental
allowance" is allocated to meals as follows: $1.00 Breakfast, $2.00 Lunch, and $2.00
Dinner. For staff members using a City credit card to pay for allowed meals, if actual
costs (meal, tax and tip) exceed the GSA per diem allowance, the staff member shall
pay the excess amount to the City in the form of a check.
E. Non - Reimbursable Meals. The following meals will not be reimbursed if they
are provided through another means, including but not limited to meals included in a
lodging package or as part of a conference:
1. Meals included in the price of lodging, such as full breakfasts. Airline
meals or "continental breakfasts" will not be considered a full meal, meaning the staff
member will be reimbursed for that meal per this policy.
2. Meals included in a registration fee. For reimbursement of meals
related to travel for conference or training attendance, a copy of the agenda or program
must be attached to the Expense Reimbursement Form before meals will be
reimbursed.
3. Any meal provided, regardless of whether or not consumed, at the function
the staff member attended.
Section 10. Miscellaneous Travel Expenses. The following expenses are
eligible for reimbursement, at the City's discretion, if they relate to the conduct of official
City business, are necessary and reasonable business expenses, and are consistent
with efforts to minimize the cost of travel for City business-
1 . Parking
2. Ferry tolls
3. Internet access, if necessary to complete official City business
4. Transit fare
5. Bag check fees
Section 11. Non - Reimbursable Expenses. Items for which no reimbursement
shall be authorized or allowed include, but are not limited to:
1. Laundry, cleaning or valet services (except for uniformed staff members
otherwise allowable according to labor agreements). Laundry or cleaning is allowable,
up to $15.00, for overnight stays in excess of five consecutive days.
2. Alcoholic beverages and tobacco.
3. Entertainment, including in -room video rentals.
4. Personal phone calls or telegrams.
5. First class or business class airfare when economy or coach class is
available.
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6. Meals and lodging in lieu of other meals and /or lodging when these items
are included in a reservation or registration fee.
7. Room service above the allowable meal per diem amount.
8. Fines, forfeitures, tickets or penalties.
9. Expenses of a spouse, domestic partner or any other non -staff member
unless otherwise specifically pre- authorized.
10. Travel insurance.
11. Gambling expenses.
12. All other personal services such as barber, etc.
Section 12. Meal Expense Reimbursement when not in Travel Status.
A. City payment for business - related food and beverage when staff members are
not in travel status (as defined in this policy) will be approved when the following
conditions are met.
1. The food and drink is consumed only by those participating in an event
relating to City business.
2. Supporting documentation must state the nature of the occasion, the
attendees and an agenda.
3. Expenses are "reasonable."
B. Business Meals between Staff Members and Non -Staff Members. The
practice of the City providing meals to non -city staff members is discouraged. However,
for department directors and above, the City recognizes there are situations where non -
city staff members provide an unpaid service to the City during a mealtime. The costs
of meals while conducting City business with persons other than City staff members,
either locally or out of town, are authorized for reimbursement subject to the limitations
described in this policy.
C. Training Meals. When not in travel status as defined in this policy, it is the
responsibility of staff members to provide meals for themselves when attending a
training session, conference, seminar or similar event. Staff members will be
reimbursed for the meal according to their union contract(s) when the previous
statement is in conflict with their bargaining unit agreement.
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D. Working Meals. The City recognizes there are occasions when it may be
necessary for a group of public officials and /or staff members to work through a meal in
order to meet a deadline or to keep a group convened in order to accomplish the task.
To be considered for reimbursement as a working meal, the meeting must span over a
three -hour period, which includes the group's normal mealtime.
E. Business Meals between City Staff Members. Meals (including snacks)
between City staff members will not normally be reimbursed. It is expected that City
business between City staff members can (with the caveats listed in this policy) be
conducted on City premises, during normal work hours.
F. Meals with Elected or Appointed Officials. When a City staff member pays
for meals where elected or appointed officials are in attendance at an event that
qualifies under the Councilmember Travel Policy, any reimbursement sought by the City
staff member paying for the meal will be processed under that policy.
Section 13. Expense Reimbursement. Sometimes it is necessary for staff
members to purchase items to conduct City business using personal funds. Purchases
of this nature may be reimbursed with proper approval from the department director or
with delegated authority from the department director. All requests for reimbursement
made pursuant to this section must be submitted as follows:
1. Purchases under $50. Out -of- pocket purchases under $50 can be made
the same day from a Petty Cash fund. The staff member shall complete a "Petty Cash"
slip, obtain approval for the reimbursement/purchase, and then take it to his or her
designated Petty Cash fund with the original receipt.
2. Purchases over $50. Out -of - pocket purchases over $50 may be
reimbursed if the staff member submits an Expense Reimbursement Form, including
the original purchase receipt. Approved claims will be reimbursed in the next accounts
payable claim cycle once the Expense Reimbursement Form is submitted and
approved.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of , 2016.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, MMC, City Clerk
APPROVED AS TO FORM BY:
Rachel B. Turpin, City Attorney
Joe Duffie, Council President
Filed with the City Clerk:_
Passed by the City Council:
Resolution Number:
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POLICY AND PROCEDURE
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Subject: Index:
TRAVEL EXPENSES WHILE ON CITY BUSINESS FINANCE
Number:
03 -06
Effective Date: Supersedes: Page 1 of 9 Staff Contact: Date: Approved_ b�:
� / � 1 / 9 � 1 f) 03 -Ob Finance Director 06/23/I0 ,�
1.0 PURPOSE:
To establish a policy and procedure related to obtaining travel authorization, advance travel funds,
and expenditure or reimbursement authorization for expenses incurred in conduct of business of the
City.
2.0 ORGANIZATIONS AFFECTED:
All departments and divisions.
3.0 REFERENCES:
RCW 42.24, IRS Rev. Rul, 2006 -56, IRS Rev. Proc. 2005 -67
4.0 POLICY:
4.1 It is the policy of the City of Tukwila to reimburse City employees, appointed officials, and
members of boards and commissions for reasonable and necessary expenses incurred in the
conduct of their business on behalf of the City. Eligible meal reimbursements shall be made
on a per diem or itemized basis (see below for eligible meal reimbursements). All other
eligible expenses, including lodging and mileage, shall be reimbursed on an actual expense
basis only, and must be accompanied by invoices and/or receipts showing proof of payment.
Reimbursement for necessary and reasonable expenses will be made by application and in
compliance with this policy and Chapter 42.24, of the Revised Code of Washington. All
persons are to use good judgment and discretion, limiting expenses with the best interests of
the City foremost in mind. Excessive or unnecessary expenses will not be approved or
reimbursed. It is expressly prohibited to use City travel funds for personal purposes. This
policy is intended to comply with IRS regulations concerning accountable business expense
reimbursement plans, which do not require inclusion of reimbursed expenses in compensatory
earnings, subject to employment taxes and inclusion in W -2 wages.
4.2 Payment in advance of travel expenses may be made subject to and in compliance with
Chapter 3.04, Tukwila Municipal Code, Advance Travel Expense Revolving Fund. An
advance for approved anticipated travel expenses will not be paid when total estimated
expenditures are less than $50.00.
Meals. Meals will be reimbursed at either 1) actual documented cost, or 2) the current
prevailing per diem rate. At no time will meals be reimbursed at an amount more than the per
diem rate. An employee can be reimbursed for less than the per diem amount upon submittal
of itemized receipts.
41
To the extent, if any, that this policy and the reimbursement amounts included conflict with
any bargaining unit contracts, the contracts will be used to determine reimbursement. Claims
for reimbursement according to union contracts are not eligible for payment of per diem, but
will instead be based on documented, itemized receipts at amounts in accordance with union
contracts.
To the extent that reimbursement is made for any meal above the amounts provided for by
location by the U.S. General Services Administration, such excess will be included in
compensable wages of the employee, in accordance with regulations issued by the Internal
Revenue Service for accountable fringe benefit plans, and included in the employee's W -2
wages.
When the actual documented costs are reimbursed, receipts, proof of payment documentation,
or certification in the case of lost or non - available receipts are required for all reimbursements.
Such documentation shall be provided to the Finance Department within five (5) business
days of returning from travel. The above amounts specifically include the cost of the meal,
incidental expenses, sales tax and customary tip or gratuity.
Travelers will make every attempt to request a receipt from the vendor if they do not have one.
In the rare occasion when a receipt can not be produced by the vendor, a certification from the
employee of the amount paid, payee, and business purpose, will be allowed in place of the
original receipt if approved by signature of the department director. The amount claimed will
be reimbursed only if the original receipt is provided, unless a certification signed by the
director is submitted with the Travel Expense Reimbursement Form.
Employees shall be reimbursed for the cost of meals, including a reasonable tip (no more than
15% unless automatically billed by vendor), using the following guidelines:
Breakfast
$ 11
Lunch
14
Dinner
21
Total
$ 46
4.2.1 The maximum amount for meals is $46 for all standard locations within the
continental USA, expect for those identified as high cost locations (as defined by the
U.S. General Services Administration, available at www.gsa.gov /mig).
The maximum reimbursement amount, as of October 1, 2009, for King County (if in
travel status) is $71. The reimbursement per meal in King County is $18 for breakfast,
$21 for lunch, and $32 for dinner. Note that travelers should check the GSA web site
for the per diem rate in effect during their time of travel.
4.2.2 The City will reimburse up to the maximum food allowance specified for the
destination while the employee is there and during travel to and from that location
when:
The employee stays overnight.
When the employee is not paying for lodging and is staying with friends,
family, or colleagues.
Page 2 of 9
42
• When you have been in travel status and you are not staying overnight. The
traveler must be in travel status for more than three hours before or after their
normally scheduled shift. The three hours may be any combination of time
before and/or after your normal working hours on the day in question.
• The provisions contained herein apply to meal reimbursements while in travel
status only, and do not apply to meals purchased when not in travel status for
official City business. Such meal purchases are covered by other Finance
policies.
4.2.3 An employee is considered to be in travel status, for travel expense reimbursement
purposes only, when;
• Traveling on behalf of the City,
• Traveling three hours beyond the employee's normal work hours, and
• More than 50 miles one way (most direct route) from either the official duty
station or official residence, exclusive of commuting between the official duty
station and official residence.
4.2.4 If an employee is traveling overnight, or meets the three hour rule, the City may
reimburse the employee for meals according to these general guidelines;
• Regardless of when an employee's normally scheduled shift starts, when
entering into travel status by departing from your official duty station or
official residence:
o Before 8:00 a.m., an employee may be reimbursed for breakfast, lunch, and
dinner.
o After 8:00 a.m. until 2:00 p.m., an employee may be reimbursed for lunch,
and dinner.
o After 2:00 p.m, until 6:00 p.m., an employee may be reimbursed for
dinner.
• An employee may go into travel status up to two hours before a domestic flight
and up to three hours before an international flight. Whether an employee flies
or drives, the employee should depart in time to observe the start time of the
City business while taking into consideration that the most economical travel
option must be selected.
o For example: If a conference starts on Monday at Sam in New York, it
would be a reasonable expectation that the employee goes into travel status
on Sunday to arrive in New York in time to observe the start time of the
conference.
• When an employee comes off travel status by returning to the official duty
station or official residence:
• Before 12 noon, the employee may be reimbursed for breakfast.
• After 12 noon until 6:00 p.m., the employee may be reimbursed for
breakfast and lunch.
Page 3 of 9
43
o After 6:00 p.m., the employee may be reimbursed for breakfast, lunch, and
dinner.
• For the day you leave on your trip, use the per diem schedule specified for the
location where you will spend the night.
For the day you return from your trip, use the per diem schedule specified for
the last location where you stayed overnight.
4.2.5 The City does not reimburse for certain meals;
« Meals during normal work days. These types of expenses are not travel related
and are addressed by the City's meal reimbursement policy.
Meals included in the price of lodging, such as full breakfasts at a B &B (bed
and breakfast). The City will not pay for separate meal expenses if the cost of
the hotel or B &B includes a meal. Airline meals or "continental breakfasts"
will not be considered a full meal, meaning the employee will be reimbursed at
the per diem amount for that meal.
• Meals included in a registration fee. For reimbursement of meals related to
travel for conference or training attendance, a copy of the agenda or program
must be attached to the Travel Expense Reimbursement Form before meals
will be reimbursed. A "continental breakfast," though, is not considered a meal
and will be reimbursed even if the cost of which is included in the registration
fee.
Any meal provided, regardless of whether or not consumed, at the function the
employee attended.
43 Airfare. Employees are required to select travel options that are most economical to the City.
An acceptable way to identify the lowest available coach fare is to document, via a travel
agency or an online booking web site, comparable fares for at least three different commercial
air carriers.
4.3.1 Employees must choose the most direct travel between their official duty station or
official residence. If an employee wishes to divert to another location as part of their
travel itinerary, this must be at the employee's expense. An employee would be
required to provide proof of the cost of a direct flight, which the city will pay for, as
compared to the booked itinerary.
4.3.2 The city will not pay for travel expenses of a spouse, domestic partner or any other
non - employee traveling with an employee, except as discussed below.
4.3.3 The city will pay for non - employee travel in only a few circumstances, such as
prisoners or applicants for city employment. To be eligible for city reimbursement, the
travel must be in the city's best interest.
4.4 Mileage. City employees are encouraged, whenever possible and vehicles are available, to use
City motor pool vehicles for local travel. If an employee drives their own vehicle on City
Page 4 of 9
44
business, the employee is reimbursed the applicable mileage rate for each mile driven. The
mileage rate reimbursement includes the wear and tear on the car, the cost of gas and
insurance.
4.4.1 Separate "point -to -point mileage" (driving to one destination using the most direct
route) from "vicinity mileage" (driving to several destinations):
• Point -to- point: Use Mapquest or other online map services to calculate point -
to -point mileage. Employees must include supporting documentation (i.e. a
Mapquest or the car mileage and rates table printout) for reimbursement.
Mapquest driving mileage will not be accepted between locations where ferry
service provides the most direct route.
• Vicinity miles: Use the odometer reading to calculate vicinity mileage` (eg.
picking up samples, visiting various sites within a central destination,
conducting interviews, etc.) and include a mileage log with your Travel
Expense Reimbursement Form.
• Employees travelling from home to a temporary duty station will be
reimbursed for the shorter of home to the temporary duty station, or regular
place of work to the temporary duty station.
4.4.2 Driving instead of flying. If the employee chooses to drive instead of flying, the
employee may be reimbursed point -to -point mileage for a personal vehicle or cost of a
rental car plus gas (from official duty station to temporary duty station only) up to the
lowest available coach fare for the same trip as evidenced by a comparable itinerary.
• Employees may also receive meals and lodging per diem according to these
guidelines. Use the per diem for the location where the employee sleeps. The
employee is responsible for their own car insurance. If the employee is in an
accident, the employee's insurance carrier is the primary coverage.
• Since employees must select travel options that are most economical to the
City, the employee must provide documentation, in the form of fares for
comparable itineraries, showing the cost of driving to be less than the cost of
airfare.
4.4.3 Commuting expenses. Daily transportation between an employee's official residence
and the official duty station is not considered "travel status" and therefore a personal
obligation and is not reimbursable.
• If an employee goes on or off travel status on a day they are regularly
scheduled to work, and they do report to work, the employee is reimbursed
only for mileage between the official duty station and the airport. For instance,
an employee that drives from SeaTac airport to their official duty station, then
home would only be reimbursed for mileage between the airport and work.
4.5 Lodging. Employees may be reimbursed for lodging when traveling on City business, when
the destination is more than 50 miles (most direct route) from the closer of either the official
residence or official duty station, and the stay is in a commercial lodging facility. Employees
Page 5 of 9
45
are encouraged to take advantage of any and all discounts available to them, including asking
for "governmental" rates.
4.5.1 A commercial lodging facility is a business, non - profit or governmental entity that
provides lodging accommodations for a fee. A commercial lodging facility other than
a hotel must be supported by a tax ID number or a published advertisement. The
facility must be available to the general public to qualify as commercial lodging (i.e.
listed with a rental agency, newspaper ad, etc.). Reimbursements for lodging at private
residence not supported by a tax ID number or a rental listing are not allowed under
State and City policies and procedures.
4.5.2 The maximum amount for lodging is $70 per night for all standard locations within the
continental USA, expect for those identified as high cost locations (as defined by the
U.S. General Services Administration, available at www.gsa.gov). Employees inust
provide documentation from the GSA web site, attached to the travel expense
reimbursement form, for their destination.
4.5.3 An exception to the maximum lodging reimbursement will be made in the case of an
employee who stays at a conference hotel, if the employee does not also rent a car
while travelling. The exception will be in lieu of rental car reimbursement, and will be
for up to 150% of the lodging per diem amount listed on the GSA web site.
4.5.4 A listing of lodging establishments honoring the lodging per diem amounts listed on
the GSA web site can be found at www.fedrooms.com.
4.5.5 Employees may be reimbursed for lodging within 50 miles of the official residence or
official duty station under one of the following conditions:
• The employee is attending back -to -back late night/early morning meetings and
you have prior written approval from an authorized person.
• The employee is acting in a custodial or leadership role and must, as part of the
employee's duties, lodge with prisoners or other non - employees, and the
employee has prior written approval from an authorized person.
• The employee needs to stay in a commercial lodging facility to avoid driving
in severe inclement weather, and the employee has an approval letter from an
authorized person.
• The employee's department determines that the employee performs critical
functions and must remain at the workstation during emergency situations and
the employee has an approval letter from the department director, City
Administrator or Mayor.
4.6 Miscellaneous travel expenses. The following expenses are eligible for reimbursement if
they relate to the conduct of official city business, are necessary and reasonable business
expenses, and if consistent with efforts to minimize the cost of travel for city business:
• Taxi
• Airport shuttle
Page 6 of 9
46
• Parking
• Ferry tolls
• Internet access, if necessary to complete official city business
• Bus fare
• Bag check fees
Employees are encouraged to use mass transit, where available and feasible, in an effort to
minimize travel expenses.
4.7 Unallowable travel expenses shall include, but are not limited to:
• Laundry, cleaning or valet services (except for uniformed employees otherwise
allowable according to labor agreements). Laundry or cleaning is allowable, up
to $15.00, for overnight stays in excess of five consecutive days.
• Alcoholic beverages and tobacco.
• Entertainment, including in -room video rentals.
• Personal phone calls or telegrams.
• First class, or business class, airfare when economy or coach class is available.
• Meals and lodging in lieu of other meals and /or lodging when these items are
included in the'registration fee.
• Room service above the allowable meal per diem amount.
• Fines, forfeitures, tickets or penalties.
• Expenses of a spouse, domestic partner or any other non - employee unless
otherwise specifically allowed.
• Travel insurance.
• Gambling expenses.
• All other personal services such as barber, etc.
4.8 When the per diem method is used for meals, a Travel Expense Reimbursement Form must be
completed and submitted to the Finance Department within five (5) business days of returning
from travel.
4.9 If authorized staff desire to have their family members or guests accompany him/her on any
City related travel, the authorized staff shall do so at their own expense. At no time will the
City pay for additional expenses incurred in relation to family or guest accompaniment. Any
change in itinerary made solely for the benefit of the employee will be done at the employee's
expense. Employees must identify on the receipt expenses related to their travel if receipts
include expenses for non- employee travelers as well.
4.10 When travel costs and/or registration or other fees have been paid by the City on behalf of the
authorized staff, and that the authorized staff fails, without good cause to attend the event, said
staff shall reimburse the City the amount paid by the City. Questions of good cause shall be
determined by the Department Director, City Administrator or Human Resources Director.
Page 7 of 9
47
4.11 Operating city owned vehicles requires a valid Washington State driver's license. When using
a personal vehicle for City business, proof of a valid Washington State driver's license and
valid insurance is required.
4.12 The City shall pay for the least costly and/or appropriate mode of transportation to the
destination. For conferences offered at various locations, management reserves the right to
require employees attend the closest conference location, if available, to minimize travel costs.
4.13 Where feasible, groups of employees traveling together will utilize carpooling methods to
minimize the cost of commuting expenses.
4.14 The City shall not reimburse more than the reasonable cost of travel.
4.15 All out -of -state travel must be pre - approved by the Mayor or City Administrator before the
commitment of liability against the City of Tukwila for payment.
4.16 In addition to the requirements contained herein, travelers and departments may be subject to
additional requirements of external granting agencies if the travel is grant funded.
4.17 Definitions
4.17.1 Authorization — All travel expenses must be approved by someone other than the
traveler. This should be a direct supervisor, manager or director.
4.17.2 Coach class — The least expensive airline accommodation, also known as "economy
class" or "tourist class."
4.17.3 Commercial carrier — A company in the business of providing transportation for
passengers on a commercial basis. For instance, airlines, railroads, etc.
4.17.4 Commercial lodging facility — A business, non -profit or governmental entity that
provides lodging accommodations for a fee.
4.17.5 Continental breakfast — A light breakfast generally consisting of juice, bread or
pastry and a hot beverage such as coffee or tea. May also include fruit.
4.17.6 Economical - Direct financial, work- related costs that occur at the least cost to the
City and which the City is responsible to pay.
4.17.7 High cost locations — Specific cities or areas identified in the per diem tables by the
General Services Administration for which per diem rates for food and lodging are
higher than the standard rate. (See www.gsa. ovo.
4.17.8 Incidental expenses — Fees and tips given to doormen, baggage carriers, bellhops,
hotel maids, and for other personal services provided. This is not a miscellaneous
expense. An allowance for incidental expenses is already included within the daily
subsistence rate for the area of travel.
4.17.9 Official residence — The city, town or other location where an employee maintains a
residence which is used as a primary domicile by the employee.
4.17.10 Official duty station — The city, town or other location where the employee's office
is located, or the city, town or location where the employee's work is performed on a
permanent basis.
Page 8 of 9
48
4.17.11 Per diem — The allowable amount covering meals, incidentals and lodging while in
travel status. Following is a breakdown of common Meal and Incidental Expense
reimbursement amounts:
Sample Der diem amounts. varies based on location
Breakfast
$ 11
$13
$14
$15
$16
$18
Lunch
14
15
17
18
20
21
Dinner
21
23
25
28
30
32
Total
$ 46
$51
$56
$61
$66
$71
4.17.12 Per diem (travel) advance — Requested by City travelers a minimum of one week
prior to departure. Eligible expenses for a travel advance include meals, incidentals
and lodging.
4.17.13 Regularly scheduled work day — An employee's established, on -going work hours,
such as Monday through Friday, 8:30 a.m. to 5:00 p.m.
4.17.14 Temporary duty station — A fixed location where an employee has been temporarily
assigned to work for a specific period of time for less than one year.
4.17.15 Transportation expenses — Those costs covering:
• Travel by commercial carriers, such as bus, train, ship and airplane.
• Travel by privately -owned motor vehicles, such as cars, motorcycles, vans and
trucks.
• Travel by rental motor vehicle.
• Any combination of the above.
4.17.16 Traveler — An employee, or authorized non - employee, that is in travel status while
on official City business.
4.17.17 Travel status — An employee is in travel status when all the following conditions are
met:
• Travel is on behalf of the City, for official City business.
• The employee's travel occurs more than three hours beyond (before or after)
the employee's regularly scheduled work day.
• Travel occurs more than fifty miles one way (most direct route) from either
the official duty station or official residence, excluding commuting between
the official duty station and official residence.
Page 9 of 9
49
50
3. ACCOUNTING
3.8 Expenditures
3.8.2 Employee Travel
3.8.2.10 For the purpose of the BARS, travel expense includes amounts paid for use of personal automobiles,
other transportation, and actual expenses or reimbursement in lieu of actual expenses for meals,
lodging, and related items.
3.8.2.20 The legislative body of each municipality must pass an ordinance or resolution to establish rules and
regulations for the reimbursement of travel expense. There should be rules to cover all municipal
officials and employees. The ordinance or resolution should discuss the municipal policy on tipping,
charging expenses to the municipality, and it should prohibit reimbursement for personal expenses and
entertainment.
3.8.2.30 If any municipal corporation wishes to issue credit cards for travel related expenditures, the legislative
body must pass an ordinance or resolution to establish rules and regulations that satisfy provisions of
Chapter 42.24 RCW, including:
1. Submission of a fully itemized travel expense voucher by the employee or officer;
2. Settlement by the officer or employee within 30 days of the billing date; and.
3. The establishment of a lien against salary for any disallowed charges.
3.8.2.40 Claims for reimbursement of travel expenses must contain a signed certification that includes the
following language, I hereby certify under penalty of perjury that this is a true and correct claim for
necessary expenses incurred by me and that no payment has been received by me on account thereof:
3.8.2.50 In addition, if an officer or employee is filing a claim on behalf of others, he /she must prepare a
detailed account that includes:
1. Names of the others who traveled, partook of meals, or otherwise incurred expenses.
2. Whether they were municipal employees and, if not, who they were and what connection they
had with municipal business. This should not be construed to permit promotional hosting.
3. Who provided the lodging, meals or other services in question, dates and times.
4. A detailed breakdown of amounts.
5. Some statement sufficiently explicit to show what municipal business was being carried out
when the expenses were incurred.
51
52
expdetl.rpt
01/26/2016 4:06PM
Periods: 12 through 12
Expenditure Detail Report
City of Tukwila
12/01/2015 through 12/31/2015
Page: 1
000 GENERAL
01 CITY COUNCIL
Account Number
000.01.510
000.01.511
000.01.511.600
000.01.511.600.41.00
000.01.511.600.42.00
12/31/2015 ap
Vendor:
12/31/2015 ap
Vendor:
12/31/2015 ap
Vendor:
000.01.511.600.42.00
000.01.511.600.43.00
12/23/2015 cr
12/30/2015 ap
GENERAL GOVERNMENT SERVICES
LEGISLATIVE
LEGISLATIVE SERVICES
PROFESSIONAL SERVICES
COMMUNICATION
IN 12155342666152737440
013746 VZWRLSS *IVR VW
IN 12155342666152737457
013746 VZWRLSS *IVR VW
IN 12155342666152738588
013746 VZWRLSS *IVR VW
COMMUNICATION
TRAVEL
Vendor: 002650
12/31/2015 ap
Vendor: 013862
12/31/2015 ap
Vendor: 017043
12/31/2015 ap
Vendor: 012202
GJ CR122315
IN 12301520
CITY OF TUKWILA, PETTY CASH - FIN
IN 12155338173382074652
WSCC PFD PARKING
IN 12155360000018400017
LA CONNER COUNTRY INN
IN 12155337207161600144
SEATTLE CITY LIGHT
Adjusted
Appropriation Expenditures Expenditures Encumbrances
Year -to -date Year -to -date
16, 500.00
0.00 6,958.70
6,000.00 0.00
65.44
Line Description: Kathy Hougardy iPhone
Check # 151200
120.03
Line Description: Council iPads
Check # 151200
120.03
Line Description: Council Data Cards
Check # 151200
6,000.00 305.50
40,000.00 0.00
-38.00
Line Description: MISC - Miscellaneous
29.37
Line Description: MEALS - HOUGARDY, KRULLER
Check # 371145
3,551.47
3,856.97
26,972.88
12.00
Line Description: Chamber Reception - Kruller
Check # 151200
400.00
Line Description: Retreat Deposit
Check # 151200
Line Description: RLSJ - Kruller
Check # 151200
15.00
0.00
0.00
0.00
0.00
Prct
Balance Used
9,541.30 42.17
2,448.53 59.19
2,143.03 64.28
13,027.12 67.43
Page: 1
expdetl.rpt
01 /26/2016 4:06PM
Periods: 12 through 12
Expenditure Detail Report
City of Tukwila
12/01/2015 through 12/31/2015
Page: 2
000 GENERAL
01 CITY COUNCIL
Account Number
Adjusted Year -to -date Year -to -date Prct
Appropriation Expenditures Expenditures Encumbrances Balance Used
000.01.511.600.43.00 TRAVEL (Continued)
12/31/2015 ap IN 12311541 172.25
Line Description: MILEAGE /ORCA
Vendor: 010751 HOUGARDY, KATHY Check # 371261
12/31/2015 ap IN 12311542 197.35
Line Description: MILEAGE /PARKING
Vendor: 006804 ROBERTSON, DENNIS Check # 371302
000.01.511.600.43.00 TRAVEL 40,000.00 787.97 27,760.85 0.00 12,239.15 69.40
000.01.511.600.49.00 MISCELLANEOUS 2,400.00 0.00 80.00 0.00 2,320.00 3.33
000.01.511.600.49.44 MISC- TRAINING REGISTRATION 8,000.00 0.00 6,422.21 0.00 1,577.79 80.28
Total GENERAL 72,900.00 1,093.47 45,078.73 0.00 27,821.27 61.84
Grand Total 72,900.00 1,093.47 45,078.73 0.00 27,821.27 61.84
Page: 2
General Ledger Expenditure Detail
Report Year 2015
Report Period 12 through 12
PER VEN #
VENDOR
TT DS INVOICE #
CHECKNO PURCHASE DESCRIPTION
PROJECT
AMOUNT
000.01.511.600.42.00 COMMUNICATION
12 013746
12 013746
12 013746
000.01.511.600.
000.01.511.600.
VZWRLSS *IVR VW
VZWRLSS *IVR VW
VZWRLSS *IVR VW
42.00
43.00 TRAVEL
IN ap 12155342666152737440
IN ap 12155342666152737457
IN ap 12155342666152738588
151200
151200
151200
Kathy Hougardy iPhone
Council iPads
Council Data Cards
TOTAL COMMUNICATION
65.44
120.03
120.03
305.50
12
12
12
12
12
12
12
000.01.511.600.43.00
012202
013862
017043
002650
010751
006804
SEATTLE CITY LIGHT
WSCC PFD PARKING
LA CONNER COUNTRY INN
CITY OF TUKWILA
HOUGARDY
ROBERTSON
01
01
IN ap
IN ap
IN ap
IN ap
IN ap
IN ap
GJ cr
12155337207161600144
12155338173382074652
12155360000018400017
12301520
12311541
12311542
CR122315
151200
151200
151200
371145
371261
371302
RLSJ - Kruller
Chamber Reception - Kruller
Retreat Deposit
MEALS - HOUGARDY, KRULLER
MILEAGE /ORCA
MILEAGE /PARKING
MISC - Miscellaneous
TOTAL TRAVEL
15.00
12.00
400.00
29.37
172.25
197.35
(38.00)
787.97
000.01.511.600.4 *. ** Page 1 of 1
56
Finance and Safety Committee Minutes ................................................................................ ............................... February2, 2016
D. Resolution: Adopting an n Expense Reimbursement Policy
Staff provided an overview of C1 recent actions taken by the Finance Department in Cl"
overarching project intended to streamline the procurement process. Existing policies and
practices were reviewed, bottlenecks were identified, and other departments were consulted,
resulting in several actions to improve and streamline processes as outlined in the memo. Staff
is seeking Council approval of a resolution that would adopt an expense reimbursement policy
for the City and replace existing policy 03 -06, Travel Expenses while On City Business. The
resolution would establish revised procedures for reimbursing employees, officials, chaplains,
and volunteers for reasonable expenses incurred in the course of City business. UNANIMOUS
APPROVAL. FORWARD TO FEBRUARY 16, 2016 REGULAR CONSENT AGENDA.
E. Facilities Plan Options: Annexation of Fire Department vs. Retention of Fire Department
Held as previously stated by the Chair.
F. Financial Planning Model - AttachmentA
Staff presented an updated Attachment to the Financial Planning Model that includes the 2015-
2016 mid - biennium budget amendments, 2015 final estimates, and formatting changes.
Committee members reviewed the document line by line. Councilmember Robertson
distributed two alternate representations of the information while noting the deficiencies of
the model due to unpredictabilityin the out years. He finds itdifficultto consider large financial
issues such as facility replacement or fire services without an accurate forecast.
Councilmember Kruller stated she has been researching priority -based budgeting strategies as
used in Longmont, Colorado, and would like the Council to consider transitioning to that style.
Chair Seal commented that Councilmembers are coming up with their own approaches based
on the budget amendments to police and fire but that the common theme is needing more
transparency and understanding more about service costs and departmental spending. The
Committee requested an updated debt service schedule. INFORMATION ONLY.
III. MISCELLANEOUS
Financial Policies
Committee members discussed how they would like to approach a greater understanding of
current financial policies as well as providing clear direction on new policies. The following
decisions /requests emerged:
The Committee would like to review existing policies.
• The Committee welcomes suggestions from staff.
• The Council Analyst will track suggestions from Councilmembers.
MA