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Board of Trustees Meeting June 10, 2008 |
Agenda Item: Old Business
Report Regarding Past Payments to Trustees Pursuant to Resolution No. 2006-02;
Consideration of the Adoption of a Resolution of the Board of Trustees Adopting
a Revised Travel and Expense Reimbursement and Payment Policy and Rescinding
Resolution No. 2006-02
Background:
As directed by the Board of Trustees
on May 13, District staff and legal counsel have been reviewing the need to
amend and update the District’s payment and expense policies, which were
initially adopted by the District on May 9, 2006 pursuant to Resolution
No. 2006-02.
As the Trustees may recall, the
City of
Staff and legal counsel have now completed their review of the 2006 Reimbursement Policy and are now presenting to the Board of Trustees, for their consideration and recommended approval, a Resolution and amended District Travel and Expense Policy, as well as a payment policy, which more clearly delineates the obligations and restrictions imposed by several state laws.
As discussed below, staff and counsel believe that the 2006 Reimbursement Policy substantially complies with the requirements of Government Code sections 53232.2 and 53232.3 (part of what is commonly known as “AB 1234”) and Health and Safety Code sections 2030 and 2051, despite the fact that some of the language in Resolution No. 2006-02 is imprecise and inexact and could be interpreted somewhat inconsistent with the relevant statutes.
Notwithstanding our opinion that the 2006 Reimbursement Policy substantially complies with existing law (as well as laws then in effect at the time the 2006 Reimbursement Policy was adopted), it is prudent to revise the 2006 Reimbursement Policy to more closely track the statutes governing reimbursements.
As a result, staff and counsel have revised the 2006 Reimbursement Policy and have prepared a new resolution to implement the legal requirements of these state laws.
Legal Background:
The California Health & Safety Code prohibits Trustees from receiving compensation for conducting the District’s official business. (Health & Safety Code § 2030(a).)
However, Health &
Safety Code section 2030 does permit District Trustees to either be
reimbursed for all of their “actual and necessary” traveling and incidental
expenses incurred while on official business or in lieu of this,
be given a payment of not more than $100 per month “for expenses incurred on
official business.” (Health & Safety
Code § 2030, subd. (b).) Items such
as travel to and from District meetings and other District oriented events (including
vehicle mileage), phone usage for District business, internet usage for District
business and meals with District consultants and others with matters before the
District would be examples of expenses that would be incurred while “on
official business” and could be subject to reimbursement or could be paid with
the flat $100 in lieu amount.
In addition to the
permitted payments authorized by Section 2030, Health & Safety Code
section 2051 permits Trustees and District employees to be reimbursed for
certain expenses relating to attendance at professional, educational and
vocational meetings. Section 2051
provides as follows: “A district may authorize the members of its board of
trustees and its employees to attend professional, educational, or vocational
meetings, and pay their actual and necessary traveling and incidental expenses
while on official business. The
payment of expenses pursuant to this section may be in addition to the payments
made pursuant to Section 2030.”
(Health & Safety Code § 2051 (emphasis added).)
In January 2006, the Legislature adopted Assembly Bill 1234, which codified, among other provisions, sections 53232.2 and 53232.3 into the Government Code. As a general matter, these two Government Code sections require that the governing body adopt a written policy, in a public meeting, that specifies the types of meetings and occurrences that qualify a member to receive reimbursement of expenses as well as reimbursement and reporting procedures. AB 1234 applies to reimbursement of actual expenses received under both Health & Safety Code section 2030 and 2051. (See Health & Safety Code §§ 2030(d); 2051.)
AB 1234 requires that the District identify the appropriate rate of reimbursement for certain expenses. In most circumstances AB 1234 gives the District leeway to (1) determine what expenses will be reimbursed and (2) determine the amount of reimbursement. In some circumstances AB 1234 states that a particular method of calculating reimbursement is required. For instance, when District Trustees and employees require lodging for a conference or organized educational activity, AB 1234 requires that the District only reimburse the members for the maximum published group rate for the event, provided there is such a rate and provided there are still rooms available at such rate. In most other circumstances, the District Board is permitted, but not required, to establish a reasonable rate of reimbursement. Where no such rate is established by District policy, AB 1234 provides that “the local agency shall use the Internal Revenue Service rates for reimbursement of travel, meals, lodging, and other actual and necessary expenses as established in Publication 463, or any successor publication.”
In short summary, AB 1234 requires the following:
- The District must adopt a written reimbursement policy that specifies the types of activity that will be reimbursable and must specify the permitted reimbursement rates.
- If expenses are not otherwise authorized under the reimbursement policy then advance approval is required in order to obtain reimbursement.
- Reimbursement is only permitted for “actual and necessary expenses” incurred “in the performance of official duties.” (Govt. Code § 53232.2(a).)
- Reimbursement requests must be submitted within a reasonable time.
- Reimbursements
for “actual and necessary expenses” must be submitted pursuant to an
expense report form and must be accompanied by receipts that are subject
to disclosure as public records.
(Govt. Code § 53232.3(c).)
As set forth above, both sections 2030 and 2051 of the Health and Safety Code state that “reimbursement of these expenses is subject to Sections 53232.2 and 53232.3 of the Government Code.” This provision was added to sections 2030 and 2051 in 2006 and 2007, respectively.[1]
Analysis
of Resolution No. 2006-02 and the 2006 Reimbursement Policy
On May 9, 2006, the
District Board adopted Resolution 2006-02 (“Resolution”). This Resolution expressly indicated that it
was being promulgated pursuant to Health and Safety Code section 2030,
which authorizes either a $100 in lieu payment or the District’s payment of
actual and necessary expenses relating to official business. Resolution No. 2006-02 contained
imprecise language that purported to establish a monthly “Meeting Attendance
Fee” of $100 and made several references to this payment being “compensation.” However, as noted above, state law prohibits
the District from paying Trustees “compensation.” (See Health & Saf. Code
§ 2030(a).)
While the Resolution did
not specifically cite Health and Safety Code section 2051, the Resolution
also authorized Trustees to attend certain “training and educational seminars”
and also authorized the reimbursement of actual expenses incurred by Trustees
in attending these events. This
authorization appears to comply with the spirit of section 2051. Our review indicates that the District has
issued payments in accordance with this Resolution since its adoption.
In addition, the District has adopted a Remuneration Expense and Ethics Policy (“Policy”), which appears to have been adopted concurrently with the adoption of Resolution No. 2006-02 and in order to comply with the provisions of Government Code sections 53232.2 and 53232.3. This Policy, which is presently used for expense reimbursement, addressed reimbursement for a number of functions, including educational and training conferences.
Staff and legal counsel have reviewed the Resolution and the Policy and have concluded that these documents should be revised. These documents used the terms “Meeting Attendance Fee”, “compensation”, “fee for attending” meetings, and “compensated for their [Trustees] service”. Therefore, this characterization of the $100 payment as compensation would be more appropriately labeled as payment for expenses incurred while on official business (see Health & Saf. Code § 2030(b)).
Further, the omission of citation to Health and Safety Code section 2051 -- which permits reimbursement of expenses relating to professional, vocational and educational meetings -- likely was the source of some confusion because in the absence of a citation to section 2051, a member of the public could have questioned the legality of the Reimbursement Policy under section 2030 alone.
Staff and legal counsel believe that this lack of clarity has no real legal significance given that the record demonstrates that Resolution No. 2006-02 and the Policy were intended to meet the requirements of both Health and Safety Code sections 2030 and 2051 as well as the relevant provisions of AB 1234.
Supporting this conclusion, the Policy stated that the scope of its requirements was to “result in no personal gain or loss”. Further, Resolution No. 2006-02 stated in the introductory recital that section 2030 authorizes “payment . . . in lieu of paying actual expenses in performance of duties related to official business.”
With respect to the requirements of AB 1234, the Resolution and Policy significantly complied with key requirements. For instance the Policy: (1) requires reimbursement to be made by submittal of an expense reimbursement form and receipts,[2] (2) states that absent receipts, no reimbursement will be made, (3) establishes “actual and necessary” rates of reimbursement based either on express triggers or a default rate set by the IRS (and in event no such rate is published, upon prior review and approval by the Board), (4) establishes a 30 day limit to submit expense reports, (5) provides the penalties for falsification of reports, (6) requires Trustees to provide written or verbal reports.
In staff and legal counsel’s
view, Resolution No. 2006-02 and the Policy substantially complied with
the intent and requirements of both AB 1234 and Health and Safety Code
sections 2030 and 2051, as noted above.
In many contexts, courts have held that technical perfection is not
required. Rather, actual compliance with
the “reasonable objectives of the statute” is sufficient, despite technical
deficiencies. (See Black Property
Owners v. City of Berkeley (1994) 22 Cal.App.4th 974, 981 [“Substantial compliance means
actual compliance with respect to the substance essential to every reasonable
objective of the statute, as distinguished from simple technical imperfections
of form.”].)
Here, staff and counsel believe that the objectives of the statute were satisfied and that the 2006 Reimbursement Policy was substantially compliant with applicable law, even though the 2006 Reimbursement Policy contained technically imprecise language in some respects.
Recommendation to Modify
the Existing Policies
In order to more
closely track the language of the relevant code sections, staff and legal
counsel suggest that the Board consider adopting a new resolution to adopt an
amended payment and expense reimbursement policy.
The attached resolution and policy expressly state that the payment of $100 per month is in lieu of being reimbursed for actual and necessary expenses relating to official business (and, therefore, is not compensation).
Additionally, as permitted by Health and Safety Code section 2051, the resolution permits reimbursement for actual and necessary expenses in connection with professional, educational and vocational meetings. Importantly, the amended travel and expense policy provides express limitations on what constitutes a permissible and prohibited reimbursable expenses (for instance, imposing a $75 per day limit on meals and prohibiting reimbursement for alcohol).
It is notable that the recommended amended travel and expense policy has been adopted in similar form and content in several municipalities and that it is based in part on the League of California Cities template expense and reimbursement policy.
Alternatives:
The alternatives available to the
District Trustees include:
1. Adopt the attached Resolution of the Board of Trustees of the Coachella Valley Mosquito & Vector
Control District Adopting an Amended Travel and Expense Reimbursement and
Payment Policy for Trustees and District Employees, Adoption of Ethics Training
Requirements and Superceding all Previous Resolutions; or
2. Do not adopt the proposed Resolution; or
3. Provide staff with alternative direction.
Attachments
RESOLUTION NO. 2008-10
A RESOLUTION OF THE BOARD OF TRUSTEES OF THE
COACHELLA VALLEY MOSQUITO & VECTOR CONTROL DISTRICT ADOPTING AN AMENDED
TRAVEL AND EXPENSE REIMBURSEMENT AND PAYMENT POLICY FOR TRUSTEES AND DISTRICT
EMPLOYEES, ADOPTION OF ETHICS TRAINING REQUIREMENTS AND SUPERCEDING ALL
PREVIOUS RESOLUTIONS WHICH ARE INCONSISTENT HEREWITH
WHEREAS, Health and
Safety Code section 2030 provides that the Board of Trustees (“Board”) of
the Coachella Valley Mosquito & Vector Control District (“District”) may authorize
each Trustee to receive an allowance and payment of a sum not to exceed $100
per month for expenses incurred while on official business, in lieu of being
entitled to reimbursement for actual and necessary expenses; and
WHEREAS, in the course of their
service to the District, Trustees routinely incur substantial expenses related
to official business of the District that may exceed $100 per month, such as
gas, mileage and wear and tear on automobiles going to and from public meetings
and other meetings related to District business, phone usage costs, internet
usage costs, and meal expenses in connection those items permitted by Health
and Safety Code section 2030; therefore, the $100 permitted by Health and
Safety Code section 2030 may be actually less than officials may be
entitled to under other law and constitutes a reasonable estimate of the actual
and necessary expenses that Trustees may incur while on official business; and
WHEREAS, Health and Safety
Code section 2051 provides that, in addition to the allowance permitted by
section 2030, the Board may authorize Trustees and District employees to
attend professional, educational, or vocational meetings, and for the District
to pay for the actual and necessary traveling and incidental expenses relating
to attendance at such meetings; and
WHEREAS, the Trustees take
their stewardship over the use of its limited public resources very seriously;
and
WHEREAS, public resources
should only be used when there is a substantial benefit to the District; and
WHEREAS, such benefits
include: (1) the opportunity to discuss the District’s concerns with state and
federal officials, (2) participation in regional, state and national
organizations whose activities affect the District, and (3) attending
professional, educational and vocational seminars designed to improve
officials’ skill and information levels; and
WHEREAS, the District Travel
and Expense Policy attached hereto as Exhibit A has been
established to provide guidance to the Trustees and District employees on the
use and expenditure of District resources, as well as the standards against
which those expenditures will be measured; and
WHEREAS, this attached policy
satisfies the requirements of Government Code sections 53232.2 and
53232.3; and
WHEREAS, this attached policy
supplements the definition of actual and necessary expenses for purposes of
state laws relating to permissible uses of public resources; and
WHEREAS, on May 9, 2006 the
Board adopted Resolution No. 2006-02, which clarified the payments
authorized by Health and Safety Code section 2030, authorized the Trustees
and employees to attend professional, educational, or vocational meetings,
authorized the payment for the actual and necessary traveling and incidental
expenses while on such official business and adopted a remuneration expense and
ethics policy in the manner prescribed by Government Code sections 53232.2
and 53232.3; and
WHEREAS, the Board now
desires to amend the previously adopted travel and expense reimbursement policy
and clarify the payments that are permitted pursuant to Health and Safety Code
sections 2030 and 2051 and to this end repeals Resolution 2006-02 and the
2006 Remuneration Expense and Ethics Policy;
NOW THEREFORE, the Coachella
Valley Mosquito & Vector Control District DOES HEREBY RESOLVE:
A: The recitals above are true and correct and incorporated
herein.
B: Each Trustee shall receive a payment, as permitted by
Health and Safety Code section 2030, in the amount of $100 per month for
costs and expenses incurred while on official business. Official business shall include
(i) regular Board meetings, (ii) special Board meetings,
(iii) advisory or committee meetings, (iv) negotiation sessions,
(v) depositions, (vi) meetings with District consultants, engineers,
or other professionals for the purpose of conducting District business or
potential business, (vii) any other official business related to the
Trustee’s service on the Board that is not subject to the reimbursement
provisions in Section C below but is otherwise approved by the Board. This $100 shall be characterized as an
“allowance and payment” in lieu of reimbursing or paying Trustees for actual
expenses because, as noted above in the recitals, the cost and expense of
Trustees performing their official duties involves a number of factors, the
expenses incurred by the Trustees provide a benefit to the District and saves
public funds by fixing the amount at $100 where otherwise no such limit exists
in state law.
C: As permitted by Health and Safety Code section 2051, and
except for expenses associate with those events listed above in Section B
which are subject to the permitted allowance and payment of $100 per month, the
Board hereby authorizes the District to pay for or reimburse Trustees and employees’
attendance at professional, educational, or vocational meetings, and hereby
authorizes the District to pay for or reimburse Trustees and employees for
actual and necessary traveling and incidental expenses related to attendance at
such meetings. The payment of these
expenses shall be in addition to the payments made pursuant to Section B
above.
E: The District Travel and Expense Policy, a copy of
which is attached hereto as Exhibit A, is hereby approved and
adopted. The Coachella Valley Mosquito
& Vector Control District Travel and Expense Policy complies with the
requirements of Government Code sections 53232.2 and 53232.3. The expenses and payments authorized by
Sections B and C of this Resolution shall be subject to the Travel and
Expense Policy as provided therein.
F: Trustees shall provide brief reports on meetings (other than
noticed meetings of the District) attended at the expense of the District at
the next regular meeting of the Board.
G: Trustees shall attend two hours of ethics training at the
times required by Government Code section 53235.1. Additionally, both the District and the
Trustee shall keep a written record of their attendance at such training.
G: This action of the Board hereby repeals and replaces all
previously adopted resolutions pertaining to the subjects of payment of fees
and reimbursement of expenses to Trustees.
H: This resolution shall take effect from and after its
adoption.
PASSED
AND ADOPTED by the Board of Trustees
of the Coachella Valley Mosquito and Vector Control District at a regular
meeting held on this 10th day of June, 2008, by the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Bruce Underwood, Secretary/Treasurer, Board of Trustees Coachella Valley Mosquito & Vector Control District
ATTEST:
______________________________
Nick Nigosian, Trustee, Board of Trustees
Coachella Valley
Mosquito & Vector Control District
Exhibit A
District Travel and Expense Policy
Coachella Valley
Mosquito & Vector Control District
Travel and Expense
Policy
A. Purpose. The purpose of this policy is to prescribe the manner in which District employees and Trustees may be reimbursed for actual and necessary expenses related to official business of the District as well as for attendance at professional, educational or vocational meetings (including actual and necessary traveling and incidental expenses related to such educational or vocational meetings). The District shall adhere to Government Code sections 53232 through 53232.5 and to Health and Safety Code sections 2030 and 2051 (or subsequent amendments and successors statutes) when dealing with issues relating to reimbursement or payment to Trustees.
B Scope. This policy applies to all employees and Trustees of the District and the provisions regarding expense reimbursement are intended to result in no personal gain or loss to an employee or Trustee. This policy is not intended to address every issue, exception or contingency that may arise in the course of District travel or attendance at meetings. Accordingly, the basic standard that should prevail is to use good judgment in the use and stewardship of District funds. The District Board of Trustees should approve any deviations from this policy.
C. Implementation and Responsibility. The Board shall review and approve any reimbursement request of a Trustee. The General Manager or his or her designee shall review and approve reimbursement requests of employees except as provided in the next sentence. Reimbursement requests by the General Manager shall be reviewed and approved by the Administrative Services Manager or his or her designee.
Section I Trustees’ Payment for Expenses While on Official Business. As authorized by Health and Safety Code section 2030 and District Resolution No. 2008-___ (“Resolution”) approved by the Trustees, in lieu of reimbursing Trustees for itemized actual and necessary expenses incurred while on official business, each Trustee shall receive a payment in the amount of $100 per month for costs and expenses incurred while on official business. Official business shall include (i) regular Board meetings, (ii) special Board meetings, (iii) advisory or committee meetings, (iv) negotiation sessions, (v) depositions, (vi) meetings with District consultants, engineers, or other professionals for the purpose of conducting District business or potential business, (vii) any other official business related to the Trustee’s service on the Board that is not subject to the reimbursement provisions in Section II below but is otherwise approved by the Board. One the basis of the findings made in the Resolution adopting this Policy, this $100 payment is deemed a reasonable estimate of actual and necessary expenses incurred while on official business and this Section I shall be considered the written policy for such expenses as required by Government Code section 53232.2(b).
Section II Trustee and Employee Attendance at
Professional, Educational and Vocational Meetings. As authorized by Health and Safety Code
section 2051 and the District Resolution, and in compliance with
Government Code section 53232.2, except for expenses associated with events listed as official
business above in Section I (which are subject to the permitted payment of
$100 per month), the District shall pay for or reimburse Trustees and employees
for attendance at professional, educational, or vocational meetings, and for
Trustees and employees actual and necessary traveling and incidental expenses
related to attendance at such meetings as provided by this section.
Trustees are encouraged to attend professional, educational
and vocational meetings when the purpose of such activities is to improve
District operations. Attendance at such
meetings is considered a part of an official’s performance of their official
duties for the District. Therefore,
there is no limit to the number of Trustees attending a particular
professional, educational and vocational meeting when it is apparent that their
attendance is beneficial to the District.
2.1 Expense Reimbursement. District employees (subject to prior approval
of attendance by General Manager) and Trustees (subject to prior approval of
attendance by Board) are eligible to receive reimbursements for travel, meals,
and other reasonable and necessary expenses for attending professional,
educational, or vocational meeting as permitted by state law and as provided
above in Section II. Unless
otherwise provided in this Policy, reimbursement rates shall coincide with
rates set by Internal Revenue Service Publication 463 or its successor
publication(s).
2.1.1. Any and all expenses that do not fall within
the adopted reimbursement policy or the IRS reimbursable rates are required to
be approved by the Board in a public meeting prior to the expense(s) being
incurred. Expenses that do not adhere to
the adopted reimbursement policy or the IRS reimbursable rates, and that do not
receive prior approval from the Board prior to the expense being incurred,
shall not be eligible for reimbursement.
2.1.2 Trustees and employees shall be reimbursed
for the actual cost of tuition, conference fees, registration fees (or similar
costs) and necessary travel, lodging and meals required as a result of
attending professional, educational and vocational meetings. Cash advances or use of District credit cards
by Trustees for these purposes is not permitted. All reimbursement of actual and necessary
expenses shall be pursuant to this District Travel and Expense Policy.
2.1.3 The General Manager or his or her designee
shall make arrangements for Trustees’ attendance at professional, educational
and vocational meetings and for reimbursement for such expenses pursuant to
this Policy.
2.1.4 If lodging is necessary for attendance at a
meeting, such lodging costs shall not exceed the maximum group rate published
by the conference or other meeting. If
the published group rate is unavailable, Trustees shall be reimbursed for
comparable lodging at government or IRS rates.
There is no objection to a spouse and/or other family member(s)
accompanying a person subject to this policy, if their presence does not
detract from the performance of District duties. The attendance at the meetings
and conferences by such family members of District employees and Trustees is to
be considered the sole expense of the individual employee and/or Trustee, and
all differences in costs brought about by the attendance and/or accompanying
travel of a family member shall not be borne, paid or reimbursed by the District.
2.1.5 Transportation expenses shall be governed by
Section III.
2.1.6 Meal expenses shall be governed by
Section IV.
2.1.7 The District shall provide expense
reimbursement report forms to employees and Trustees who incur reimbursable
expenses for attendance at professional, educational, or vocational meetings to
document that their expenses adhere to this policy. These reports and any accompanying
documentation shall be submitted to the General Manager or his or her designee.
2.1.8 Receipts shall be submitted in conjunction
with an expense reimbursement report forms.
Expenses without receipts will not be reimbursed.
2.1.9 Expense reimbursement report forms shall be
submitted within a reasonable time, but not more than 30 days after incurring
the expense.
2.1.10 Pursuant to state law, expense reimbursement
forms are public documents.
Section III Transportation Expenses. Individuals requesting reimbursement of travel expenses should attempt to travel by the means most economical to the District consistent with scheduling needs and cargo space. In selecting a particular method of transportation, consideration shall be given for the total cost to the District which will result; including overtime, lost work, and actual transportation costs. In the event that a more expensive transportation form is used, the cost borne by the District will be limited to the cost of the most economical, direct, efficient and reasonable transportation form unless otherwise approved by the Board. Government and group rates must be used when available.
3.1. Automobile Travel. Transportation by car may be done either with a personal vehicle or an official District vehicle. Net mileage will be reimbursed at the current Internal Revenue Service Rates (see www.irs.gov). Net mileage equals roundtrip mileage minus any commute miles. Mileage will not be reimbursed for portions of the trip made for non-business related matters. When the use of public air carrier transportation is approved, private automobile use to and from the airport shall be reimbursed for all allowable miles at the current Internal Revenue Service Rates or commercial auto rental will be allowed if necessary and alternative personal or public transportation is unavailable or unreasonable.
3.2 Air and Ground Travel. Air and Ground Travel shall be subject to the following limitations.
3.2.1 Coach Class Air Travel. Reimbursement shall be made for coach air travel if the cost of such air travel is competitive with other passenger airlines' coach airfares.
3.2.2. Rail Travel. Reimbursement shall be made for coach rail travel if the cost of such rail travel is competitive with other coach rail travel fares.
3.2.3 Taxi Service. Charges for taxi service are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. Portions of taxi charges that are related to excessive tips (i.e., in excess of 15%) will not be reimbursed.
3.2.4 Shuttle Service. Charges for shuttle service are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances.
3.2.5 Bus Fare. Charges for bus service are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances.
3.2.6 Vehicle Rental. Charges for vehicle rental are reimbursable if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances. When determining the type of rental car to be used, consideration should be given to the economic standards set forth in this policy and the appropriate use and stewardship of City funds.
3.2.7 Out of Pocket Expenses Related to Use of District Owned Vehicles. Reimbursement for fuel and other out-of-pocket expenses incurred as a result of the use of a District owned vehicle is permissible provided that use of the District owned vehicle is the most economical, practicable and efficient mode of transportation available under the circumstances.
3.2.8 Chartered Travel. Use of chartered travel shall be reimbursable only if such transportation is the most economical, practicable and efficient mode of transportation available under the circumstances.
3.2.9 Airport parking may be used during travel on official District business and is reimbursable with receipts.
Section IV Meal Expenses. Meals, except for those included in the cost of the registration, are allowable at actual costs including reasonable tips and room service charges not to exceed $75 per day. Expense claims for meals including people other than the claimant shall include the following information: (1) Date incurred, (2) parties participating, and (3) purpose of the event.
Section V Prohibitions. The following prohibitions and limitations apply to Trustees and employees of the District with respect to reimbursement or payment of expenses. Expenses that are not otherwise listed or identified in this Policy shall require prior approval at a public hearing of the City Council pursuant to Government Code section 53232.2(f).
5.1 Trustees shall not attend a professional, educational or vocational meeting for which there is an expense to the District if it occurs after they have announced their pending resignation, or if it occurs after it has been determined that the Trustee will not be re-appointed.
5.2 Personal expenses are not allowable.
These may include, but are not limited to:
A. Barber and/or beauty shop charges
B. Fines for traffic violations
C. Private automobile repairs
D. Expenses of any persons accompanying the
person subject to this policy on the trip
E. Personal telephone calls
F. Purchase of personal items
G. Fitness/Health Facilities or Massages
H. Political contributions
I. Alcohol
Section VI Reporting. Upon returning from a professional, educational or vocational meeting where expenses are reimbursed by the District, Trustees will either prepare a written report for distribution to the Board, or make a verbal report during the next regular meeting of the Board.
Section VII Compliance with State Law / Violations. All District expenditures are public records subject to disclosure under the Public Records Act and other applicable laws. Use of public resources or falsifying expense reports in violation of this policy may result in any of the following: (1) Loss of reimbursement privileges, (2) A demand for restitution to the District, (3) The District’s reporting the expenses as income to the person to state and federal taxing authorities, (4) Civil penalties of up to $1,000 per day and three times the value of the resources used, (5) Prosecution for the misuse of public resources.
Section VIII Ethics Training. All Trustees shall receive two hours of ethics training in general ethics principles and ethics laws relevant to public service within one year of election or appointment to the Board, and at least once every two years thereafter, pursuant to Government Code section 53234 and 53235.2. This policy shall also apply to all staff members that the Board designates and to members of all commissions, committees, and other bodies that are subject to the Ralph M. Brown Open Meeting Act.
8.1 All ethics training shall be provided by entities that have consulted with the California Attorney General and the Fair Political Practices Commission.
8.2 Any person required to receive ethics training shall obtain proof of participation after completion and shall provide such proof to the District secretary, who shall maintain records of such attendance. These records shall be maintained for at least five years after the person receives the training and are public records subject to disclosure under the Public Records Act.
8.3 Ethics training may be completed by attending a training course, self study materials with tests provided by authorized providers or online.
8.4 Any Trustee that serves on the board of another agency is only required to take the training once every two years.