Purpose and Scope

The purpose of this section is to define the policy and procedures by which employees will report and be reimbursed for necessary expenses incurred on behalf of the Northern Sonoma County Fire Protection District. 

Policy

It is the policy of the District that members will be reimbursed in accordance with this policy for authorized expenses incurred in connection with District business, including travel, lodging, meals, gratuities and other related costs. Payment for expenses is subject to the approval of the Fire Chief, or authorized designee. 

Responsibilities

It is the responsibility of the Fire Chief or designee to investigate and approve each request for expense reimbursement. It is the responsibility of each member to obtain prior approval from the Fire Chief or designee to travel and/or incur any business expense. Prior approval may be in the form of standing orders issued by the Fire Chief or designee. In the case of requests for expense reimbursements for the Board Members, the Fire Chief will review requests for expense reimbursements for compliance with this and other pertinent District policies. 

Meeting Attendance

The Fire Chief or designee may authorize employee attendance at meetings, conferences, and seminars at District expense when the program material is directly related to an important phase of District service and holds promise of benefit to the District as a result of such attendance. Authorization for the Board of Directors rests with the Board of Directors and the Board President. Authorization for attendance at meetings, conferences, and seminars without expense reimbursement, but on District time, may be granted when the employee is engaged on the District's behalf, but from which the gain will inure principally to the benefit of the employee and only incidentally to the District.

Records and Reimbursements

Requests for expense reimbursements should be submitted monthly. Receipts which verify the claimed expenditures will be required for all items of expense, except:

1. Private mileage.
2. Claims for expense reimbursement totaling less than one dollar ($1.00) in any fiscal year will not be paid.
3. Reimbursement will not be made for any personal expenses such as, but not limited to: personal entertainment, barbering, laundering, etc.
4. Reimbursement will not be made for alcoholic beverages.
5. Reimbursement for expenses of family members, spouses, etc. unless specifically authorized by the District Board of Directors, will not be made.
6. Except as otherwise provided in this section, expense reimbursements will be made on an actual cost basis.

Transportation Modes

Reimbursement for use of privately owned automobiles to conduct District business will be in accordance with the Internal Revenue Service (IRS) standard mileage rate. This reimbursement is considered full and complete payment for actual necessary expenses for the use of the private automobile, insurance, maintenance, and all other transportation-related costs. Personal vehicles shall not be used for the performance of District work if a suitable District vehicle is available and safely operational, unless the use of the personal vehicle is deemed to be more convenient or efficient and/or is authorized by the Fire Chief or designee. Prior to utilizing a private automobile for travel on District business, employees must submit proof of personal automobile insurance coverage. Employees authorized to travel on official District business in their personal vehicles, will be reimbursed for those miles over and above their normal commute (home to work/work to home). An accepted mapping program will be the basis for determining point to point mileage reimbursement and reasonable business related mileage. Deviations from this mileage must be explained in writing, and will be subject to review and approval from the Fire Chief or authorized designee. Members of the Board of Directors will not be reimbursed for travel within the District.

Lodging

Allowances for lodging necessary for the purpose of conducting District business must be preapproved by the Fire Chief or designee. If lodging is in connection with a conference or educational activity, lodging costs shall not exceed the maximum group rate published by the conference or activity sponsor, provided that lodging at the group rate is available at the time of booking. If the group rate is not available, comparable lodging will be used. Government and group rates for lodging will be used whenever possible.

Meals

Meals shall be reimbursed at the actual cost, when accompanied by a receipt, provided that the expense is not lavish or extravagant.

Credit Cards

All expenses incurred on District credit cards will be submitted with itemized receipts identifying what the expenses were for as soon as possible. Credit card expense receipts will be submitted separate from those requiring reimbursement. Personal charges and other non-reimbursable items may not be charged to a District credit card.

Mutual Aid/Strike Team Activities

If the District is reimbursed for any mutual aid/strike team activities, the engine fee will be retained by the District and the crew(s) will be paid according to the District's fee schedule.