Agenda Item AGENDA STAFF REPORT ASR Control 19-001027
MEETING DATE:	09/24/19
legal entity taking action:	Board of Supervisors
board of supervisors district(s):	All Districts
SUBMITTING Agency/Department:	County Executive Office (Approved)
Department contact person(s):	Michelle Aguirre (714) 834-4304
	Jessica Witt (714) 834-7250

Subject: County Business Travel and Meeting Policy

ceo CONCUR

County Counsel Review

Clerk of the Board

Concur

Approved Resolution to Form

Discussion

3 Votes Board Majority

Budgeted: N/A

Current Year Cost: N/A

Annual Cost: N/A

Staffing Impact:

No

# of Positions:

Sole Source: N/A

Current Fiscal Year Revenue: N/A

Funding Source: N/A

County Audit in last 3 years: 2019

Prior Board Action: 3/26/2019 #16, 1/26/2016 #46

RECOMMENDED ACTION(S):

Adopt Resolution establishing County Business Travel and Meeting Policy and superseding Resolution 16-010 as detailed in Attachment A.

SUMMARY:

Approval of the resolution establishing County Business Travel and Meeting Policy will address an Internal Audit Department's recommendation to clarify the timeframe in which Mileage & Other Expenses Claim forms must be submitted to the Auditor-Controller along with other revisions.

BACKGROUND INFORMATION:

On January 26, 2016, the Board of Supervisors adopted the County Business Travel and Meeting Policy to supersede Resolution 15-127. The County Business Travel and Meeting Policy facilitates compliance with Internal Revenue Service rules and regulations relating to the reimbursement of travel expenses.

The Internal Audit Department evaluated operational effectiveness of internal control for expenditures governed by the County Business Travel and Meeting Policy and compliance of expenditures with the County policy. On March 26, 2019, the Board approved Audit No. 1839-A, which included a finding on the policy regarding Mileage & Other Expenses Claim form submission. The recommendation was for the County Executive Office to modify the policy to clarify the timeframe in which Mileage & Other Expenses Claim forms must be submitted to the Auditor-Controller. The proposed County Business Travel and Meeting Policy, Attachment A page 16, clarifies that the Mileage & Other Expenses Claim forms must be properly approved and submitted to the Auditor-Controller within six months after the expenses were paid or incurred.

Page	Section	Addition/Revision
5	D.	Addition: When on travel and where credit card is accepted, individuals that are assigned a County credit card must utilize it while on County travel in lieu of other County payment mechanisms with the exception of meal expenses which are submitted for reimbursement through the Mileage and Other Expenses Claim Form.
7	D.3.b.	Revision: Airline reservations may be arranged through a travel agency or directly with an airline. Whenever possible, such arrangements should be made as soon as possible prior to expected departure date in order to obtain the most economical fare. (Advance airline booking is usually necessary in order to take advantage of discounted rates.) Full service travel arrangements shall be made through the County’s Regional Cooperative Agreement (RCA), established by the County Procurement Office. However, reservations through other full service travel agencies can be made with an approved RCA Alternative Notification Form. Only one RCA Alternative Notification Form is required (for ongoing future use) when calling full service travel agencies, including airline and/or lodging and/or car rental. The RCA Alternative Notification Form is not required when booking reservations directly online as the RCA does not offer online reservation services. The RCA Alternative Notification Form can be found via the CPO Intranet site at http://intra2k3.ocgov.com/procurement/.
8	D.3.h.	Addition: Non-refundable cost associated with cancellations without fault of the employee is reimbursable.
8	D.3.i.	Addition: If air travel is paid by the County, but a subsequent cancellation causes the airfare credit be issued to the traveler, the traveler is required to use such credit for the next County business trip or return the credit amount to the County.
10	D.4.f.6.	Addition: If the executive manager uses a County-owned vehicle for travel outside of the general area, fuel cost is not reimbursable.
10	D.4.f.7.	Addition: Such cost comparison shall be filed with the claim and submitted to the Auditor-Controller for reimbursement.
10	D.4.g.	Addition: Travelers should submit claims promptly to allow for departmental approval and submittal to the Auditor-Controller within this six month period.
14	E.1.d.	Addition: Decoration items such as balloons and centerpieces for the meeting are not reimbursable.
15	E.2.b.	Addition: Other supporting documentation required with the purchase of County business meeting meals, refreshments/light snacks include a list of attendees or sign-in-sheet and County Business Meeting Policy Certification Form. A County Business Meeting Policy Certification Form is also required for recognition/promotional item expenses.
15	F.1.c.1.	Addition: Each traveler can only obtain reimbursement for their own pre-approved travel expenses.
16	F.3.a.2.	Revision: Mileage & Other Expenses Claim Forms must be properly approved and submitted to the Auditor-Controller within six months after the expenses were paid or incurred
16	F.3.a.3	Deletion: (Refer to the County Accounting Manual C-1)

FINANCIAL IMPACT:

N/A

STAFFING IMPACT:

N/A

REVIEWING AGENCIES:

Auditor-Controller

ATTACHMENT(S):

Attachment A - Resolution for County Business Travel and Meeting Policy
Attachment B - County Business Travel and Meeting Policy (redlined version)