1120.10 The purpose of this policy is to provide guidance to staff and Trustees regarding travel expense procedures while conducting District business for the San Mateo County Mosquito and Vector Control District. In addition, this policy provides guidance to trustees on the use and expenditure of District resources, as well as standards against which those expenditures will be measured. Additionally, this policy supplements the definition of actual and necessary expenses for purposes of state laws relating to permissible use of public resources and supplements the definition of necessary and reasonable expenses for purposes of federal and state income tax laws.

1120.20 The District takes its stewardship over the use of its limited public resources seriously and these resources will only be used when there is a substantial benefit to the District. The following benefits include:

      1120.201 The opportunity to discuss the community’s concerns with state and federal officials.

      1120.202 Participating in regional, state and national organizations whose activities affect the District.

      1120.203 Attending educational seminars designed to improve a trustee or staff member’s skill and information level.

1120.30 Authorized Travel Expenses. District funds, equipment, supplies, and staff time must only be used for authorized District business. The following types of expenses generally constitutes authorized expenses, as long as the other requirements of this policy are met.

      1120.301 Communicating with representatives of regional, state and national government on District adopted policy positions or programs.

      1120.302 Participating in regional, state and national organizations whose activities affect the District’s interests and programs.

      1120.303 Attending educational seminars designed to improve a trustee and staff skill and information levels.

      1120.304 Recognizing service to the District.

      1120.305 Attending municipal, San Mateo County, or District events as identified representative of the District.

      1120.306 All other travel expenditures for Trustees require approval by the District’s Board of Trustees. Notwithstanding any other provisions of this policy, such Board approval is required for all international travel and any travel exceeding $500.

      1120.307 The District Manager will review and approve all travel for District staff.

      1120.308 The President of the Board of Trustees will approve all travel by trustees (Policy 4120.40).

1120.40 Unauthorized Travel Expenses. The following expenditures are not authorized and will not be reimbursed.

      1120.401 Personal portion of any trip.

      1120.402 Political or charitable contributions or events.

      1120.403 Family expenses, including spouse’s/partner’s expenses when accompanying trustee/staff on District-related business, as well as children or pet related expenses. The California Attorney General concluded there is no substantial public purpose associated with a District paying for spouse/partner travel expenses (1992).

      1120.404 Entertainment expenses, including theater, movies, sporting events, or other cultural events that do not meet the definition of “authorized District business” as set forth under Policies 1120.20 through 1120.308, above.

      1120.405 Non-mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline.

      1120.406 Personal losses incurred while on District business.

      1120.407 Any questions regarding the propriety of a particular expense or type of expense will be brought to the attention of the District Manager for resolution before the expense is incurred.

1120.50 Cost Control. To conserve District resources and keep expenses within community standards for public officials, expenditures will adhere to the following guidelines:

      1120.501 Transportation. The most economical mode and class of transportation reasonably consistent with scheduling needs and cargo space requirements must be used, using the most direct and time-efficient route. In the event that a more expensive transportation form or route is used, the cost borne by the District will be limited to the cost of the most economical, direct, efficient and reasonable transportation form.

            1120.5011 The District may or may not prepay all transportation costs for air, train, or bus. This includes shuttle costs if known.

            1120.5012 Automobile mileage is reimbursable at IRS rates in effect at the time the mileage in incurred (https://www.irs.gov/).

            1120.5013 The District will reimburse the trustee/staff member for any additional approved authorized transportation costs not prepaid.

            1120.5014 Trustees purchasing transportation tickets (i.e. airline, bus, train) on their own will be reimbursed only up to the authorized transportation costs as determined by the District Manager, or their actual costs, whichever is less.

      1120.502 Lodging. Lodging costs will be reimbursed or paid in advance when travel on official District business reasonably requires an overnight stay. If such lodging is in connection with a conference, lodging costs should not exceed any group rate published by the conference sponsor for the meeting in question.

            1120.5021 The District will make every effort to prepay all lodging costs. The District will reimburse the trustee/staff member for any additional approved lodging costs.

            1120.5022 When lodging is offered in conjunction with a conference, the District will make every effort to use such lodging, therefore early registration generally is necessary.

      1120.503 Meals

            1120.5031 Meal Reimbursement for members of the Board of Trustees.

                  1120.50311 Reimbursement for travel expenses for Board members is governed by California Government Code 25008 SECTION 1 (as amended by AB1234 in 2005).

                  1120.50312 Meal expenses and associated gratuities should be moderate, taking into account community standards and the prevailing restaurant costs of the area.

                  1120.50313 The following reasonable reimbursement rates should be followed:

                        1120.503131 Breakfast     $30.00

                        1120.503132 Lunch          $30.00

                        1120.503133 Dinner         $40.00

                  1120.50314 The maximum allowed daily total is $100.00.

                  1120.50315 Alcohol and in-room “mini-bar” expenditures are not an appropriate use of District resources and will not be reimbursed.

                  1120.50316 Gratuities should not exceed 20% of any given bill.

                  1120.50317 Board members must submit receipts for food and drinks, the receipt must show the items purchased and to demonstrate that no alcohol is included in the reimbursement request.

            1120.5032 Reimbursement for Meals and Incidentals Expenses for Staff. Staff members will receive a per diem to cover the cost of meals and incidentals as contained in the United State Governmental Accountability Office (US GAO) per diem rate tables at https://www.gsa.gov/Portal/gsa/ep/contentView.do?contentId=17943&contentType=GS_BASIC.

                             Partial meal and incidental expense allowances will be for be paid for multiple-day conferences, seminars, and business that require partial day travel.

            1120.5033 No meal allowance will be provided if meals are included in the conference or training package. If only some meals are included, a deduction from the daily rate will be made for included meals according to the Maximum Meal Expense Rate cited above for the meal that is provided.

      1120.504 Telecommunications. Trustee/staff members will be reimbursed for actual telephone and fax expenses and internet access and computer expenses incurred on District business. Hotel and telephone bills should identify internet access expenses and Trustee/staff must maintain documentation identifying which telephone/fax communications was made on District business. Required expense form must be filled out and turned in with all receipts.

      1120.505 Airport Parking. Long-term parking should be used for travel exceeding 24-hours. Required expense form must be filled out and turned in with all receipts.

1120.60 Cash Advance Policy for District Trustees. The District does not provide cash advances to Trustees. All expenses not prepaid by the District are to be the responsibility of the Trustee, to be reimbursed by the District in accordance with the procedures set forth in this policy.

1120.70 Cash Advance Policy for District Staff Member. From time to time, it may be necessary for a staff member to request a cash advance to cover anticipated expenses (i.e. parking and tolls) while traveling or doing business on the District’s behalf. Such request for an advance must be submitted prior to the need for the advance with the following information.

      1120.701 The purpose of the expenditure(s).

      1120.702 The benefits of such expenditure to the residents of the District.

      1120.703 The anticipated amount of the expenditure(s).

      1120.704 The dates of the expenditure(s).

      1120.705 Examples of these expenses include parking and tolls.

      1120.706 Any unused advance must be returned to the District within two business days of the staff member’s return, along with an expense report and receipts documenting how the advance was used in compliance with this expense policy.

      1120.707 The maximum cash advance for a District staff member is $30.00.

1120.80 Credit Card Use. The District does not issue credit cards to Trustees but does have credit cards for use by District Management for selected District employees. The District will use those credit cards to pre-purchase the Trustees conference registration. Trustees must secure their own transportation and will be reimbursed by the District.

      1120.801 District staff members with District credit cards may only use those cards for official agency business consistent with this expense policy. The District Board will periodically review credit card expenses. Each credit card holder will, as a part of that individual’s expense report, document compliance with this expense policy.

1120.90 Expense Report Content and Submission Deadline. Expense reports must be submitted on the required form, signed by the submitting employee or trustee to certify that each expense claimed has met the requirements of the policy and complies with state laws.

      1120.901 Trustees and Staff must submit their expense reports within 30 days of an expense being incurred, accompanied by receipts documenting each expense.

      1120.902 To the maximum extent possible, receipts for gratuities and tolls are also required.

      1120.903 Inability to provide such documentation in a timely fashion shall result in the expense being borne by the District staff or Trustee. Either the District Manager or Board will review exceptions.

1120.100 Reports to District Board. Each conference attendee will provide a brief oral or written report on meetings or functions attended at District expense at a subsequent district Board meeting.

1120.110 Compliance with Laws.

      1120.1101 The District may authorize trustee travel and payment of expenses pursuant to California Health and Safety Code Section 2051.

      1120.1102 The District Policy 1120 complies with the requirement of Government Code Section 53232.2.

      1120.1103 The District Policy 1120 complies with Assembly Bill 1234.

      1120.1104 District Trustee should keep in mind that some expenditure may be subject to reporting under the Political Reform Act and other state and federal laws and compliance therewith is the responsibility of each individual Trustee.

      1120.1105 All District expenditures are public records subject to disclosure under the Public Records Act.

1120.120 Violation of this Policy. Use of public resources or falsifying expense reports in violation of this policy may result in any of all of the following:

      1120.1201 Loss of reimbursement privileges as approved by Board of Trustees.

      1120.1202 Demand for restitution to the District.

      1120.1203 The District’s reporting the expenses as Trustee or Staff member income to state and federal tax authorities.

      1120.1204 Referral to law enforcement for potential prosecution for misuse of public resources.

Issued:                                            July 10, 2002

Revised:                                         April 10, 2013

Legal Review:                             May 29, 2012

Board Approval:                       November 2016 (no change)

Revised, Board Approval:   November 2019