Resolution - 2011 - 11-27 - Establish An Expense Reibursement Policy - 11/01/2011 RESOLUTION NO. 11-27
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EAGLE, ADA COUNTY,
IDAHO, ESTABLISHING AN EXPENSE REIMBURSEMENT POLICY, AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS, the City of Eagle, Ada County, Idaho (the "City"), is a municipal
corporation duly organized and operating under the laws of the State of Idaho; and
WHEREAS, the Eagle City/Library Personnel Manual provides for a travel expense
reimbursement policy, but which policy does not specifically address reimbursement for alcohol
and other expenses incurred in connection with activities directly related to the transaction of city
business; and
WHEREAS, the Mayor and City Council desire to adopt a policy for reimbursement of
expenses, when directly related to the transaction of city business.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF EAGLE, ADA COUNTY, IDAHO, as follows:
Section 1: Internal Policy. The City of Eagle hereby adopts the policy for
reimbursement of expenses when directly related to the transaction of city business, which is
attached hereto as Exhibit A and incorporated herein by this reference as if set forth in full.
Section 2: Effective Date. This Resolution shall be effective upon its passage and
approval by the Eagle City Council.
PASSED BY THE EAGLE CITY COUNCIL this/may of November 2011, and APPROVED
BY THE MAYOR this day of November 2011.
CITY OF EAGLE
Ada County, Idaho
.mes D. Reynolds, M or
ATTEST:
O t' r,�
Sharon . Bergmann, City Cler v :• z "�R
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RESOLUTION NO. 11-27
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EXHIBIT A—RESOLUTION NO. 11-27
EXPENSE REIMBURSEMENT POLICY
1.0 STATEMENT OF PURPOSE AND RESPONSIBILITIES. This document
establishes policies governing the reimbursement of travel, entertainment and other business
expenses ("business expenses") incurred during the conduct of City business. It is City policy to
reimburse elected and appointed City officials, and City employees for ordinary, necessary and
reasonable expenses when directly related to the transaction of City business.
1.1 Directly Related Defined. "Directly related" means either (1) there is the
expectation of deriving some current or future benefit for the City; (2) the employee or City
official is actively engaged in a business meeting or activity necessary to the performance of the
thier job duties; or (3) there is a clear City business purpose for entertainment.
1.2 Employee and City Official Responsibility. Employees and City Officials are
expected to exercise prudent judgment regarding expenses covered by this policy.
1.3 Prior Approval. Reimbursement for expenses that do not comply with this
policy require the prior written approval of the City Clerk/Treasurer/Library Director and
approval by the Mayor/Library Board.
2.0 DOCUMENTATION.
2.1 Form. Requests for reimbursement of business expenses and requests for
payment of credit card bills must be submitted on forms approved by the Mayor and City
Clerk/Treasurer.
2.2 Receipts. Original receipts are required for all expenses submitted for
reimbursement. Under no circumstance will expenses greater than $25.00 be reimbursed without
a receipt. Expenses less than $25.00, submitted without a receipt, may be approved upon good
cause being shown why no receipt was submitted. Dated receipts with itemization of business
purpose and description of items purchased should be submitted to the City Clerk/Library
Director within thirty (30) days for the expense to be eligible for reimbursement. Requests for
exceptions to this policy should document extenuating circumstances and shall be submitted to
the City Clerk/Treasurer/Library Director and approved by the Mayor/Library Board.
3.0 APPROVALS.
3.1 Mayor and City Council Approvals. Reimbursement submittals by Mayor and
City Council members shall be reviewed by the City Clerk. The City Clerk shall submit Mayor
and City Council member reimbursements, with the Clerk's recommendations to
approve/disapprove in full or in part, to the City Council as claims against the City during a duly
noticed City Council meeting. In the event prohibited expenses have been paid with City funds,
the employee or public official who expended such City funds in violation of this policy shall
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repay such prohibited expenses to the City within thirty (30) days of receipt of notice by the City
Council, City Clerk, Library Director or Mayor for such repayment.
3.2 Supervisor Approval. Expense reimbursement forms, together with required
documentation, must be submitted to the employee's immediate supervisor for review and
signature approval. In the absence of the immediate supervisor, approval from the City
Clerk/Treasurer/Library Director/Mayor is required.
3.3 Supervisor Responsibility. Supervisors approving expense reports are
responsible to ensure the following:
a. Expenses reported are proper and reimbursable under this policy;
b. The expense report has been filled out accurately and has the required
documentation; and
c. The expenses are reasonable and necessary.
4.0 REIMBURSABLE EXPENSES; EXCEPTIONS.
4.1 Reimbursable Expenses. The following are reimbursable expenses; assuming
they are in compliance with section 1.0 of this policy and within the City's approved budget:
• Hotel or motel and related tips and taxes
• Travel expenses including airfare, train fare, bus, taxi and related tips
• Meals, including tips between 15-20%
• Business telephone calls
• Car rental
• Personal mileage at the then current published federal rate
• Conference and convention fees
• Parking
• Business entertainment expenses
• Other reasonable and necessary business expenses, not specifically excluded by
Section 4.2 of this policy
4.2 Exceptions. The following expenses are not allowed nor reimbursable under this
policy:
• Alcohol, unless consumed during legitimate business entertainment activities
which are included as a reasonable part of a meal or official event.
• City funds, including a city issued credit card, shall not be used to purchase
alcohol.
• Tips in excess of 20%
• In-flight movies/refreshments
• Hotel room movies and other forms of personal entertainment not included as part
of a conference registration fee
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• Expenses incurred for the convenience of the traveler including indirect routes or
stop-overs for personal reasons
• Personal and non-city related expenses are not reimbursable.
• Prohibited expenses paid by the City shall be reimbursed by the public
official/employee upon the request of the City Council.
4.3 Reasonableness. No policy can anticipate every situation that might give rise to
legitimate business expenses. Reasonable and necessary expenses, which are not listed in
section 4.1, may be incurred. Each employee, City Official and supervisor must use his/her best
professional judgment in determining if an unlisted expense is reimbursable under section 1.0 of
this policy.
5.0 POLICY EXCEPTIONS. Generally, any exception to this policy must have the prior
written approval of the Mayor/Library Director and be approved by the City Council and Library
Board. Requests for exceptions should document extenuating circumstances or proposed overall
savings to the City. At certain times, under unusual circumstances, exception may be made after
the fact; however, payment by the City under such circumstances will not be made without the
approval of the City Council/Library Board.
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