HomeMy WebLinkAbout10-18 - Res. Amending Res. 96-05 Updating Mason County Credit Card Policy and Procedures RESOLUTION NO. A
A Resolution to update the Mason County Credit Card Policy&Procedures by amending
Resolution 96-05.
WHEREAS, RCW 42.24.115 authorizes counties to provide for the issuance and use of charge
cards to employees for the purpose of covering expenses incident to authorized travel; and
WHEREAS, RCW 43.09.2855 authorizes counties to use charge cards for official government
purchases and acquisitions; and
WHEREAS, the Mason County Board of Commissioners believe that the use of credit cards can
improve cash management, reduce costs, and increase efficiency when used appropriately; and
WHEREAS, it is necessary to provide proper controls over the distribution, authorization, and
administration for the use of credit cards for transacting County business;
NOW,THEREFORE, BE IT RESOLVED BY THE BOARD OF MASON COUNTY COMMISSIONERS to
update the Mason County Credit Card Policy and Procedures as set forth in Attachment A.
Dated this 20th day of February, 2018.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY,WASHINGTON
ATTEST:
Randf Ne her in, Chairperson
Mel ss D ry, Clerk(df the Board
�i A�L
APPROVED AS TO FORM: Terri Drexler, Coninissioner
Tim Whitehea , eputy Prosecuting Attorney Kevinutty Commissioner
C: All Departments
]:\Credit Card\Resolution to update the Mason County Credit Card Policy&Procedures.doc
Mason County
Credit Card Policy& Procedures
Resolution No. i0-/'
Mason County Credit Card Policy
References:
RCW 42.24.080
RCW 42.24.115
RCW 43.09.2855 •
Purposes:
To comply with State Laws on the use of credit cards for travel,purchases and
acquisitions. (RCW 43.09.2855 (1))
To provide opportunities for cost savings available only with the use of credit cards.
To provide an economical business practice that will increase efficiency.
1. Issuance and Inventory of Credit Cards
(a) The County authorizes the issuance of credit cards to departments for the purpose of
covering authorized travel expenses incurred by government officials and employees
as well as for official authorized government purchases or acquisitions.
(RCW 43.09.2855)
(b) Elected officials, department heads, and County administrators who feel their
department's operations would benefit from having a credit card shall make a formal
request to the County Commissioners, or their designee. The formal review of these
requests implements a systems of controls, and allows for better tracking of the
number of cards issued County-wide and by department, authorized credit and single
purchase limits, and to ensure that bills are paid in accordance with the RCWs
pertaining to credit card usage and County policy(RCW 42.24.080,RCW 42.24.115,
RCW 43.09.2855).All requests for new credit cards will be submitted using the
Mason County Credit Card Request Form(Exhibit A)and will include the following
documents:
a. A list detailing the specific types of transactions the department anticipates
for the credit card. (RCW 43.09.2855 (3a))
b. A list of authorized users of the card. The decision as to whom will be
authorized to use the card will be at the discretion of the elected official or
department head. (RCW 43.09.2855 (3b))
c. A signed Mason County Credit Card Use Agreement(Exhibit B)by the
authorized user(s) acknowledging that they have read the County's credit
card policy and procedures and that they will use the card in accordance with
this policy. These statements will be kept and maintained by each
Issue Date: Page 1 of 7
Mason County
Credit Card Policy & Procedures-
Resolution No. -
department's designated Card Custodian. The Card Custodian will also sign a
statement acknowledging their understanding of the policy and their
responsibilities as the Card Custodian(Exhibit C). (RCW 43.09.2855 (3e)) -•
d. A request for the credit limit of each card that is being requested. (RCW
43.09.2855 (3c))
(c) The Commissioner's Office shall maintain an active listing of credit card users,cards
issued, and credit limits. (RCW 43.09.2855 (3c))
(d) Departments that have credit cards with retailers (charge card/account cards)must
adhere to the same credit card policies and procedures as with a bank credit card.No
special permission is needed for these cards, except if a fee is charged to obtain the
card. The Board of County Commissioners has approved vendor specific credit cards
with no fees for use in all offices and departments. Charge cards with fees require
permission from the Board of County Commissioners. A list of all active retailer
credit cards and an active listing of authorized users must be on file with the
County's Commissioner's office. (RCW 43.09.2855 (3e))
(e) Each Elected Official or Department Head is responsible for the distribution,
retrieval, and tracking of each card issued within their office or department.Monthly
reconciliations are the responsibility of the department that holds the credit card and
is required for each department. (RCW 43.09.2855 (3e))
2.Use of Credit Cards
(a) All purchases made with these cards must be in compliance with the County's
purchasing, contracting,vendor list and other applicable policies. (RCW 43.09.2855
(3e))
(b) When a County credit card is used for the purpose of covering expenses related to
authorized travel,the government official or employee must submit a fully itemised
travel expense voucher with original receipts attached. This is to be submitted within
five(5)days of authorized travel. Charges against the credit card that are not
properly identified on the travel expense voucher or are found to be not allowed
following the County's purchasing, contracting,vendor list, and other applicable
policies, as well as the audit required under RCW 42.24.080, shall be paid by the
official or employee by check or salary deduction. (RCW 42.24.115)
(c) If, for any reason,disallowed charges are not repaid by the official or employee
before the credit card billing is due and payable,the County shall have a prior lien
against and a right to withhold any and all funds payable or to become payable to the
official or employee,up to an amount of the disallowed charges and any interest
and/or late fees incurred, as charged by the issuing credit card company. (RCW
42.24.115)
Issue Date: Page 2 of 7
Mason County
Credit Card Policy & Procedures
Resolution No.
(d) Credit cards will be assigned in the name of the office or department, and not in the
name of an individual. (RCW 43.09.2855 (3e))
(e) The County's Financial Services Auditors shall establish and implement a written
procedure for the payment of all credit card bills. All departments must adhere to this
written procedure in order to maintain efficiency, timeliness, consistency, and
accuracy of the County's credit card payments. (RCW 42.24.080) See Exhibit E for
the current credit card voucher procedures established by Financial Services.
(f) Immediate surrender of a credit card(s)may be required if an elected official,
employee, or department uses their credit card in a manner that is inconsistent with
the County's code,policies, and procedures. (RCW 43.09.2855 (3e))
3. Liability
(a) The individual office or department is responsible for the liability incurred by the
use of their credit cards. Payment is due immediately upon receipt of monthly
statement. Balances on all cards must be paid so no late fee is incurred. (RCW
43.09.2855 (3d)) See Exhibit E -
4. Spending Limits
(a) Each Elected Official or Department Head will seek approval by the Board of
Commissioners for their department's spending limits, and/or pre-authorization
for credit cards issued in their office or department. Such limits will be consistent
with office or department spending levels established by the Board of County
Commissioners in the annual budget process. The Elected Official or Department
Head is responsible for communicating the limit to each user. Subsequent requests
for credit limit increases must be submitted to the Board of Commissioners, or
their designee,via the Mason County Credit Card Request Form(Exhibit A).
(RCW 43.09.2855 (3c))
5. Unauthorized uses
(a) Under no circumstances may an employee or elected official use a government
credit card for personal expenses, even if they reimburse the County before the
bill is due. (RCW 43.09.2855)
(b) Cash advances on all County credit cards are prohibited. (RCW 43.09.2855 (6))
(c) Money orders/Travelers Checks/Gift Cards purchased with County credit cards
are prohibited. (RCW 43.09.2855 (3e))
Issue Date: Page 3 of 7
Mason County
Credit Card Policy & Procedures
Resolution No.
(d) Meal and beverage purchases on all County credit cards are prohibited, except
under special circumstances as defined by the Mason County Travel Policy.
(Exhibit F) (RCW 43.09.2855 (3e))
(e) If an authorized departmental official or employee has charges that are disallowed
and are not repaid prior to the credit card billing date,the office or department
shall have a prior lien on the employee's wages,including final pay. (RCW
42.24.115 (3))
(f) Failure to repay disallowed charges shall result in a penalty of ten percent per
annum from the date of default until repaid. The interest will be computed as
simple interest on the outstanding balance. This penalty is payable to the County
and is in addition to interest and penalty charges imposed by the credit card
company. (RCW 43.09.2855 (3e))
Mason County Credit Card Procedures
Definitions:
Credit Cards (Bank Cards): Mason County uses the credit card offered through the State
of Washington contract. Departments may not use other bankcards.
Charge Cards/Account Cards: Cards issued through specific vendors showing an
established account. Not a credit card. No special permission is needed for these cards,
except if a fee is charged. Charge cards with fees require permission from the Board of
County Commissioners. For example, Costco charges a fee for their cards, and they can
only be used at Costco stores.
Credit Card System Administrator: An individual within the Commissioners' Office is
responsible for providing training, advice, direction, consultation and assistance to
Approving Managers and Card Custodians.
Approving Manager: The Elected Official,Department Head or designee responsible
for designating card custodians and requesting purchasing card limits. They will advise
custodians of applicable limits and ensure that proper card usage, security, controls,
timely bank statement reconciliation and approval,reception of transaction
documentation and other related responsibilities are followed.
Card Custodian: A Regular Employee,as defined in the Mason County Personnel
Policy,within each office or department is responsible for card security and use.
Custodians may designate employees within their office or department to use the credit
card to purchase specific items or use a credit card for travel purposes.
Approving Authority: A Commissioner or their designee
Issue Date: Page 4 of 7
Mason County
Credit Card Policy.& Procedures
Resolution No.
I. Charge or Vendor Specific Cards:
1. Elected Official or Department Heads make arrangements with individual vendors for
charge or vendor specific cards.
2. If a fee is charged for the card,prior permission must be obtained from the Board of
Commissioners. Please contact the Commissioners' office.
3. Keep all cards and account numbers safe.
4. Report inventory of all charge and/or vendor specific cards to the Board of
Commissioners' annually. A form, provided by the Commissioners' Office, will be
submitted annually by each department, listing the inventory and custodian(s) of all
charge and/or vendor credit cards (Exhibit D).
II. Credit Cards (Bank Cards)
1. Contact credit card system administrator
Contact the Credit Card System Administrator in the Commissioners' Office. That
person will help your office/department complete the Implementation Form and Letter of
Request. The Administrator will establish an account through the Procurement Card
contact through the State of Washington.
2. Designate a credit card custodian
To designate a new credit card custodian,the Approving Manager completes the Mason
County Credit Card Request Form(Exhibit A) and sends it to the Credit Card System
Administrator in the Commissioners' Office, along with a signed Credit Card Custodian
Agreement(Exhibit C).
Custodians are responsible to:
a. Pick up the credit cards from the Credit Card System Administrator in the
Commissioners' Office.
b. Keep all the credit cards safe and locked when not assigned to an employee.
c. Maintain a log of credit cards checked out, to whom, date,purpose, date returned,
sales slip returned, etc.
d. Maintain the signed Mason County Credit Card Agreements (Exhibit B) from all
authorized users of the department's credit card(s).
Issue Date: Page 5 of 7
Mason County
Credit Card Policy & Procedures
Resolution No.
e. Report Credit Card Fraud to the Credit Card System Administrator and file a
claim with the credit card company. The credit card company will send a form to
the department with reported fraud,which will be filled out and a copy submitted
with the credit card statement to Financial Services.
3. Using the Credit Card(RCW 43.09.2855 (3))
a. The credit cards must be kept safe and secure at all times. When not in use by an
individual,it is required that all credit cards be stored in a locked drawer or safe,
with limited access.
b. When needed for use,the custodian completes the information on the log and has
the employee sign the log. If the custodian is the one to use the card,have
another employee initial the log.
c. The Approving Manager must set the boundaries for credit card use and must
communicate this to the employee before they use the credit card. (Prohibited:
meals, cash advances,and personal items.) Proof of communication may be done
by a signature on a use agreement, etc.
d. The card user must obtain and return all charge slips regardless what is purchased,
to the custodian or departmental accountant.
e. An itemized receipt must be obtained for all purchases when possible.
f. Government officials and employees are expected to return the card to the card
custodian promptly after each authorized us.Under no circumstances shall the
card information be stored by a government official or employee.
g. To raise or lower a spending limit on a credit card, complete the Mason County
Credit Card Request Form(Exhibit A) and send it to the Credit Card System
Administrator in the Commissioners' Office.
4. Credit Card Billing Statements(RCW 43.09.2855 (3))
a. The Credit Card Administrator will receive a master statement of all credit card
accounts, for review and audit purposes only.
b. The Credit Card Custodian in each department will receive a detailed bill each
month for the cards they are responsible for.
c. It is the Credit Card Custodian or departmental accountant's responsibility for
submitting payment in the proper amount of time each month,pursuant to the
Issue Date: Page 6 of 7
Mason County
Credit Card Policy & Procedures
Resolution No.
procedures established by the Auditors in the Financial Services office. (RCW
42.24.080)
d. For each purchase made by a charge card, a signed supplier sales receipt/charge
slip that clearly describes the items purchased,price, and any applicable tax
should be retained by the custodian and attached to the log during the
reconciliation process.
Documents:
• Mason County Credit Card Request Form—see Exhibit A
• Mason County Credit Card Agreement—see Exhibit B
• Credit Card Custodian Agreement—see Exhibit C
• Department Credit Card Inventory List—see Exhibit D
• Credit Card Vouchers Procedures—See Exhibit E
• Travel Policy—See Exhibit F
•
Issue Date: Page 7 of 7
MASON COUNTY
CREDIT CARD REQUEST FORM
Exhibit A
Please forward request to:Mason County Support Services
Type of Request:
O New Card(Sections A,8,C,E) 0 Change or Add Credit Card Custodian(Sections A,E)
Increase/Decrease Credit Limit(Sections A,B,D,E)
A.Department Information
Department Name
Department Physical Address
Phone Number Ext
Department Authorized Credit Card Custodian's Name(s) Phone#&Ext(if different from above)
B.Please provide a brief description of the reason for and a list of example transactions of the requested card.
The list of required documents to be submitted with this request is in Section 1.of the Credit Card Policy.
C.For New Credit Card Request: D.For Credit Limit Increase/Decrease:
Department's Credit Limit Request Department's Current Credit Limit
Approved Credit Limit(to be determined by BOCC New Credit Limit Request
or their designee
Approved Credit Limit(to be determined by BOCC
or their designee)
Q Request Approved E. Department Head Signature&Date
0 Request Denied
Reason(s)for denial of request: Approving Authority Signature&Date
•
Mason County Credit Card Use Agreement
Exhibit B
I hereby acknowledge the receipt of my Mason County, US Bank Purchase Card.
In consideration of Mason County obtaining the Card and providing it to me,
agree to the following:
1. The credit card is for Mason County business related purchases only;
personal charges are not to be made.
2. Meals are not allowed to be charged to the credit card. You may submit
for reimbursement after your travel to cover your meal allowance, based
on per diem rates.
3. I will promptly submit travel expense reports covering amounts charged to
the Card and will attach a detailed copy of each Card transaction.
4. Improper use of the Card is considered misappropriation of county funds,
which may result in corrective action, up to and may include termination.
5. I will promptly return the Card to Mason County if requested to do so or if
my employment with Mason County is terminated.
6. If Mason County pays US Bank any un-authorized amounts charged to the
Card, I authorize Mason County to take such actions, as it deems
necessary to recover the amounts paid, including withholding such
amounts from my wages or from any other sums payable to me by Mason
County.
7. A lost or stolen card should be reported immediately to the Card
Custodian and by telephone to US Bank Customer Service at
1-877-846-9302.
Your signature verifies that you understand and agree to comply with Mason
County's charge card guidelines listed above.
Employee Signature Card Custodian
Date Date
C:\Users\jsweet\Documents\GroupWise\Mason County Credit Card Use Agreement Form.doc
Mason County Credit Card Custodian Agreement
Exhibit C
I hereby acknowledge the receipt of my Mason County, US Bank Credit Card.
Account Number: (the "Card")
In consideration of Mason County obtaining the Card and providing it to me, I
agree to the following:
1. The credit card is provided to Mason County's employees based on their
need to purchase business related goods and services.
2. Credit card custodians are expected to comply with internal control
procedures in order to protect Mason County's assets. This includes
keeping receipts, reconciling monthly statements, and following proper
card security measures.
3. All charges are billed directly to and paid by Mason County. Personal
charges can't be paid to the bank directly and therefore are considered
misappropriation of county funds.
4. I understand that my department's card privileges may be suspended or
cancelled if I am delinquent in paying US Bank.
5. A cardholder must surrender his or her Card upon termination of
employment (i.e. retirement, voluntary or involuntary termination). At this
point, no further use of the account is authorized.
6. A lost or stolen card should be reported immediately by telephone to US
Bank Customer Service at 1-877-846-9302. The custodian will also report
the lost or stolen card to the program administrator.
Your signature verifies that you understand and agree to comply with Mason
County's charge card guidelines listed above.
Card Custodian Credit Card System Administrator
Date Date
C:\Users\jsweet\AppData\Local\Temp\XPgrpwise\Mason County Credit Card Custodian agreement
Form.doc
Credit Card Inventory by Department
Exhibit D
DEPARTMENT:
Elected Official/Department
Head: NONE
CREDIT CARDTYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
CREDIT CARD TYPE:
Person submitting this form:
Date:
C:\Users\jsweet\Documents\GroupWise\Department Credit Card Inventory form.doc
Created on 1/22/2018 9:45:00 AM
Exhibit E
Credit Card Vouchers:
Within five (5) days receipt of your monthly credit card statement you
need to enter your payment on a separate batch from your other
accounts payable invoices in Munis. Financial Services will be doing
special AP runs to accommodate the credit card payments should they
not fall within the current published AP Run schedule.
PURCHASE ORDER USERS: If you are one of the departments using a
Munis PO entry, please continue to do so. The PO should have all
entries for the entire credit card payment. If you have a credit on
account on your current statement please contact Financial Services
before entering this credit on a PO.
INVOICE ENTRY SCREEN USERS: If you aren't using a Munis PO, please
enter your total payment due on the Gross Amount line and utilizing
separate lines in the account field on your entry screen, allocate your
purchases by fund and BARS. If you have a credit on account on your
current statement enter the credit on an account line as a negative
number. The fund and BARS should be the same as the original
purchase that was made for which you are receiving a credit or refund.
ALL USERS: The batch must include:
Payment in full amount as shown on the credit card. Include any late
fees.
Original US Bank statement and all detail with remit coupon.
All original receipts and invoices noted on your credit card statement.
All supporting documentation required for the purchase, such as a
signed travel voucher and back up documents or capital asset form.
If another department used your credit card and you don't have Munis
permission to enter their fund information into a batch, we can assist
you. After you have entered your fund expenditures on an invoice
entry screen, contact Financial Services. We will enter the other
department data for you on the same batch. You will then be able to
print an edit showing a complete payment for all funds. You will be
responsible for obtaining the proper signatures required on your batch
Exhibit E
edit for all funds being used before turning the batch into Financial
Services. The goal is to produce one warrant showing a complete
payment for that credit card, regardless of the fund using the card.
For the data in the Invoice cell, please enter the following:
Invoice LC#gsss JULY 2017 This is the last four digits of the credit
card, the month and year. If you only use the last four digits and the
month, next year you will receive a duplicate entry warning when you
attempt to pay. Under no circumstances should you put in your full
credit card number either in this field or the description field.
In the Description cell, you may put as much as you can. Normally the
place of purchase works well. You have limited space. If you are using
a PO you have a great deal of space to capture detail for each
purchase.
DO NOT untick the Separate Check box. This is set in the vendor master
default file. US Bank does not want multiple payments from different
C cards on the same warrant. ��� Separate check Keep it like this.
If you have a grant expenditure please remember to check the PA
applied box.
171 PA applied j
Please do not tick the Include Documentation box. ri Include documentation
This causes the warrant to print out of order.
Attach your statement and credit card detail to a blank piece of paper
with the Munis Top of Form imprint on the top. Attach your receipts,
invoices and back up documentation in the same order as noted on
your credit card statement. Staple these together. Paperclip the remit
coupon, with the amount filled in, to the back of this entire stack. Print
your batch edit and have it signed. Place the batch in the green
voucher box in Financial Services.
CREDIT CARD TRANSACTION LOG
All Auditor credit card purchases must be noted on the transaction log. When the credit card statement arrives,
please enter your purchases in Munis and send to Financial Services. Your voucher must include the actual credit card
statement and original remit coupon, all purchases and detailed original receipts/invoices and this transaction log.
The transaction log must be signed by an authorized signer for the funds being used and included with your voucher.
DATE DATE
DATE EMPLOYEE USING CARD VENDOR NAME AMOUNT RETURNED VOUCHERED
All purchases noted above have been authorized by the Auditor's department. All purchases are for official
County use. All purchases have an original invoice or an emailed invoice attached.
DATE AUTHORIZED SIGNATURE
PLEASE ATTACH THIS TRANSACTION LOG TO YOUR CREDIT CARD VOUCHER
Exhibit F
TRAVEL POLICY
Mason County recognizes that out of town travel and related business expenses can be an
integral and necessary component of the operation of local government. This policy is
intended to establish equitable standards and to provide consistent and fair treatment to
all employees who incur such expenses. It is also intended to establish and maintain
effective controls over those expenses.
County officials (department heads and elected officials) and County employees are
expected to exercise prudent judgment when incurring travel expenses on behalf of the
County doing official County business. The failure of employees to follow this policy, or
incur excessive expenses, may be cause for disciplinary action. Non business related
expenses and/or expenses not made in accordance with this policy will not be approved
or reimbursed.
All travel and associated expenses must be approved in advance by the department head
or elected official. Employees will be reimbursed for reasonable and customary expenses
actually incurred in connection with doing business on behalf of the County. These may
include: meals, lodging, transportation and other necessary expenses while away from the
office. These expenses may not include: alcoholic beverages; tobacco; tips exceeding 15%;
meals, lodging or transportation provided for the employee by an outside entity as part of
the employees participation; any expenses for a person(s) traveling with the employee; any
expenses incurred that are not in connection with the business of the County
All requests for payment of travel must be submitted to the Auditor's Financial Services
department on forms approved and provided by the Auditor. All required documentation
must also be submitted on the approved travel document form. Required travel documents
include all itemized receipts, conference/seminar agendas, and all proof of costs incurred
while doing business on behalf of the County. Travel documents should be presented to the
Auditor's Financial Services department in the month the charges occur.
If an employee chooses to travel to a destination in advance of the necessary time for arrival,
or remain at the destination following the official closing of the event, there will be no
additional per diem, lodging or miscellaneous expenses paid to the employee.
All requests for payment must be signed by the department head or elected official and the
employee that is requesting reimbursement. An employee may not request reimbursement
on behalf of another employee.
If an employee is compensated by an outside entity for any travel costs while traveling on
behalf of Mason County,the employee will cleposit those funds with the Mason County
Treasurer. The employee wilt provide the Auditor's Financial Services department with a
copy of the Treasurer's deposit receipt and a detail of the expenses covered.
Any member of a board, committee or commission that is not a Mason County employee,
but is an appointed member to do business on behalf of Mason County is subject to all
travel rules and documentation noted herein.
Exhibit F
•
PER DIEM (meal reimbursement)
All requested meal reimbursement must have a detailed receipt. Meals will be reimbursed,
minus any alcohol or a tip exceeding 15%, using the Washington State Office of Financial
Management (OFM) per diem rates and,for out of state travel, the U.S. General Services
Administration (GSA) per diem rates. The meals wilt be reimbursed up to the allowable
rate for the area and meal on those rate maps. Per diem will be reduced for any meals
1 provided through conference registration, 'seminars or similar events. Reimbursement will
not be made if the employee chooses not to eat the meal provided and eats elsewhere.
Single Day Per Diem (meal reimbursement):
Single day per diem occurs when no overnight stay is required. Single day meat
reimbursements are considered to be taxable wages according to the IRS and will be
included as gross taxable income of the employee. An employee must use the single day
per diem form and include it with their payroll timesheet information. The department
supervisor will forward the per diem form to the Auditor's Financial Services department.
The meat will be added to their taxable gross wages and taxed accordingly.
Per Diem (meal reimbursement) while in overnight travel status:
If an overnight stay is required, per diem will be based on either OFM (in state) or GSA
(out of state) rates for each day the employee is in full travel status. The per diem rate will
be based on the location the employee is in for that meal. On days of departure and return
an employee will apply the Three Hour Rule (see rule below).
Three Hour Rule for per diem (meal reimbursement):
If an employee is in travel status for three hours beyond their regular work schedule for a
single day,they may receive meat reimbursement. The three hours may consist of hours
occurring before, after or a combination of both before and after the employee's regular
work schedule for the day, The employee may not stop for a meal just to meet the three
hour rule. -
Special Circumstances:
During emergency situations such as, but not limited to, initial crime scene investigations,
major crimes, emergency weather situation, natural disasters, etc,when employees are
working extended hours and stopping for a meal break could worsen the emergency or
increase costs to the County, departments may provide an on-scene meal of nominal cost.
A detailed receipt, including names of all employees/volunteers involved, must be provided.
All receipts and pertinent information involving the emergency situation must be included
on the claim for payment voucher submitted to the Auditor's Financial Services department.
An employee may not claim a per diem meal reimbursement if their County department
is also submitting a claim for payment voucher for the same incident.
LODGING
All lodging is to be reserved using a government, or most economical, rate whenever
possible. County credit cards may be used to secure lodging for a County employee.
.
Exhibit F
Reimbursement for lodging is allowed when the temporary duty station is located more
than fifty (50) miles, using the most direct route;of the closer of either the traveler's
official residence or official work station.
Reimbursement will be made for the actual lodging expense and any applicable taxes. If
there are additional charges for a person(s) traveling with the employee, who is not traveling
on behalf of County business, the employee is responsible for all charges for that additional
person(s) and it will not be reimbursed. An itemized statement is required for all charges.
If an employee shares an accommodation with another employee or an employee of
another entity who is attending the same event, an equal share of the double room rate
wilt be paid on behalf of the Mason County employee. Each employee must submit an
original invoice showing the lodging charge for their portion of the room rate.
Not eligible for reimbursement on a lodging receipt are, but not limited to: laundry services;
valet service; entertainment expenses; athletic room (gym) charges, internet charges (unless
required by their supervisor).
TRANSPORTATION
Any employee driving a vehicle (either County car or personal vehicle) must have and must
be able to provide proof of valid car insurance.
Employees are encouraged to reserve and use a pool car from ER&R as much as possible.
All county vehicles shall be used in accordance with Masoh County ER&R use policy.
If a personal vehicle is used, the mileage will be based on the current IRS standard POV rate.
Mileage will be prohibited for normal travel between the usual place of business and
employee's main place of residence. When traveling on behalf of the County, mileage will
he paid from either the official work station or the employee's main residence,whichever
is the closer and most direct route of the two,to the travel destination.
Mileage shall not exceed what the sum of a round trip coach airfare from a common carrier,
any needed local ground transportation and other related costs for that destination.
Airfare (coach rate), car rentals, trains, ferry, tolls, shuttle/taxi, etc will be reimbursed with a
receipt and paid at actual costs. Personal travel insurance will not be reimbursed. Tickets
purchased with an employee's individual frequent flyer miles will not be reimbursed.
References: IRS, OFM SAAM rules, SAO BARS manual, County resolutions: #37-07 –-07