HomeMy WebLinkAbout06-92
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RESOLUTION NO. 6-92
A RESOLUTION of the City Council of the
City of Port Angeles, Washington,
amending the City Personnel Policy and
Procedures for city employees.
WHEREAS, Resolution 13-88 was adopted in 1988 and has
not been amended to provide up-to-date policies and procedures or
to comply with current Federal regulations; and
WHEREAS, the City of Port Angeles desires to provide a
vehicle use policy to meet the operational needs of the depart-
ments and comply with applicable Federal IRS regulations;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF PORT ANGELES, WASHINGTON, as follows:
section 1. The City of Port Angeles Personnel policy
and Procedures Manual is hereby amended by revising section
11.01B, Vehicle Use pOlicy, to read as set forth in the attached
Exhibit flAil.
PASSED by the City Council of the City of Port Angeles
at a regular meeting of said Council held on the 4th day of
February, 1992.
ATTEST:
Gh:~
ho~~~. J.~^-
Becky J. Up n, ty Clerk
APPR~D AS TO FORM: . /
(~AN \;()~~~
Craig D.~utson, City Attorney
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EXHIBIT uAu
11. 01
B. VEHICLE USE POLICY
1. General city Vehicle Policy
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City vehicles may be used by city employees for municipal business
only. The Department Head is responsible to ensure compliance with
this vehicle use policy and is authorized to permit employees to
use vehicles as assigned. An employee may be assigned a vehicle on
a regular basis or for special needs due to work load changes,
seasonal or weather conditions, requiring additional vehicles to
provide services, or other reasons as determined by the Department
Head.
Employees authorized to use City vehicles shall operate the vehicle
in a safe, courteous, and efficient manner and shall conform to all
state and local laws governing the use and operation of a motor
vehicle.
The use or operation of city vehicles or pieces of City equipment
for non-emergency or non-routine activities outside the corporate
City limits of the City of Port Angeles must be approved by the
involved Department Head or the City Manager prior to the time of
the vehicular use.
City vehicles may not be operated if the employee has consumed any
amount of alcoholic beverages or is under the influence of any drug
which may impair one's ability to operate the vehicle safely.
Any accident or injury resulting from the operation of a City
vehicle shall be reported as soon as possible by notifying the
employee's supervisor of the incident, as well as completing the
necessary accident report forms.
The use of the city gasoline credit cards is permitted only for
City-owned vehicles. Gasoline credit cards may be checked out for
City vehicles used for out-of-town travel through the City Finance
Department. The employee shall keep receipts of all expenses
charged on the credit cards and turn these in when returning the
credit card.
The city shall maintain pool cars in the fleet for use for local
and out-of-town travel which an employee may check out through the
Public Works Department. The departments utilizing pool cars will
be charged an appropriate mileage rate for the use of the vehicle.
Departments that have frequent use for a City vehicle may be
assigned a specific vehicle for that department's usage.
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This policy does not apply to employees of the Police Department
who are covered under a separate policy, Chapter 17 of the Police
Department Operations Manual, as approved by the city Manager and
adopted by the city Council.
2. After-Hours City Vehicle Use
The Department Head shall determine whether an employee takes home
an assigned vehicle or has the employee report to a City facility
to pick up the vehicle for after-hours use. An assigned vehicle
shall be available on a priority basis to the employee assigned the
vehicle, but it may also be used by other City employees of the
same department. This determination shall be based upon:
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A.
Assigned vehicles taken home outside the City limits is
discouraged.
B. The frequency of the call-outs (average of once per
month) .
C. The person performs regularly as an emergency services
command officer.
D. It is the most efficient method of operation ln
performing the essential services during the after-hours
work, as determined by the Department Head.
E. The employee must use the vehicle to respond directly to
the call-out scene.
The Department Head may assign a service vehicle to an employee for
after-hours use who is subject to call-backs for maintenance of
critical City services. The assignment of said after-hours vehicle
shall meet the following criteria:
a. The person is using the vehicle on stand-by assignment
for after-hours call-out.
b. The person using the vehicle is assigned to respond to
after-hours work (generally this person has a pager).
c. The person is assigned a service vehicle with specialized
tools and/or equipment needed to perform after-hours
work.
d. Assigning the vehicle for after-hours work use is the
most efficient method to provide the service to the
citizenry.
In January of each year, the Department Head shall submit to the
city Manager for his approval, a list of employees to be assigned
a City vehicle for after-hours use on a regular basis and the
service vehicles. If there is any change from the previous years'
assignment, justification for the assignment shall also be
provided. Assignment of an after-hours use vehicle for seasonal or
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2. After-Hours city Vehicle Use (Con't)
other fluctuations in work load on a temporary basis does not
require city Manager approval if such assignment is less than 90
days.
Non-City Emplovee Transportation
Any employee while on duty may, under emergent conditions,
transport family members in the vehicle, with approval of the
Division Manager or Department Head. The employee shall also
notify dispatch at the time of the condition.
An employee may transport non-City employees in city vehicles
during the execution of City business only.
An employee assigned a city vehicle for after-hours use on a
regular basis may use the vehicle for an occasional convenience
incidental to the performance of the official duties, i.e.,
incidental use of the vehicle for personal business, making a
personal stop during a business trip. The personal use, purchase,
or transportation of alcoholic beverages in a City vehicle is
prohibited.
3. Reimbursement for Employees Using Their Private Vehicles
Employees are encouraged to use a city vehicle for City business
whenever possible. However, an employee may be authorized to use
his/her private vehicle for conducting city business as determined
by the Department Head. Reimbursement for mileage shall be based
upon the Internal Revenue Service mileage reimbursement rate (the
rate established in 1992 is twenty-eight cents ($.28) per mile and
shall be adjusted periodically in accordance with the IRS mileage
rate). In the event the employee prefers to use his/her private
vehicle for out-of-town travel in lieu of an available City
vehicle, the employee shall receive prior Department Head approval
to be reimbursed the mileage reimbursement rate.
If an employee is authorized to use his/her private vehicle for
City business, it is the responsibility of the Department Head to
ensure the employee has a valid driver's license and vehicle
insurance to protect the City in the event of an accident. If the
Department Head needs a driver's license check, contact should be
made with the Human Resources office providing the employee's name,
address, social security and driver's license number, and date of
birth.
Any mileage reimbursement claimed by an employee for use of his/her
private vehicle shall be recorded and reimbursed according to the
expense procedures described by the Finance Department. No
reimbursement will be made for travel between the employee's
residence and their regular work location.
4. Vehicle Allowance in Lieu of a City Vehicle
A vehicle allowance of $125 per month, plus the IRS mileage rate
for travel outside Clallam County, may be authorized to a
Department Head upon City Manager approval. However, any employee
currently authorized a vehicle allowance may continue receiving the
vehicle allowance plus the IRS mileage rate for travel outside
Clallam County, or may chose to be paid the IRS mileage
reimbursement rate.
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5. Taxability of CitY-Provided Vehicle Fringe Benefits
and Mileage Reimbursements
A. Taxation of citY-Provided vehicle Frinqe Benefits
On July 6, 1989, the Internal Revenue Service published final
regulations on the Taxation of Frinqe Benefits, including
taxation of personal use of an employer-provided vehicle.
They can be found in the Federal Reaister for July 6, 1989,
pages 28576-28620.
General Rule
The personal use of a City-provided vehicle is taxable to the
employee. "Personal use" incudes commuting, as well as local
and out-of-town personal travel.
Record-Keepina Reauirements
Employees must keep records for business and personal miles
driven in City-provided vehicles. Record-keeping procedures
shall be prescribed by the Finance Department.
Valuation of Personal Use of City-Provided Vehicle
The City has elected to use the commuting valuation rule to
determine the value of vehicle use. Under this rule, a flat
$1.50 each way ($3.00 per round-trip commute) will be taxed to
employees if the following criteria are met: (1) the vehicle
is used in connection with City business; (2) the City
requires the employee to commute to and/or from work in the
vehicle; (3) the City has a written policy prohibiting
personal use other than commuting and de minimis personal use
and the employee does not use the vehicle for any other
personal use; and (4) the employee is not a "control
employee".
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A "control employee" is an elected official or an employee
whose compensation equals or exceeds the compensation paid to
a federal government employee holding a position at Executive
Level V. Presently, this compensation amount is $101,300 per
year. It may go up if Administration-proposed salary
increases are adopted.
A. Taxation of City-Provided Vehicle Frinqe Benefits (Con't)
If more than one employee commutes in a vehicle, each rider is
to be taxed the $1.50 each way. A vehicle that is generally
used each workday to transport at least three employees to
and/or from work in a City-sponsored commuting pool is deemed
to meet the business use requirement described above.
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Employees will be taxed the appropriate value through payroll
deductions, on a bi-weekly basis.
Qualified Non-Personal Use Vehicles
The following types of vehicles are exempted from both the
record-keeping and taxation requirement: (1) clearly marked
Police and Fire vehicles; (2) unmarked law enforcement
vehicles when used for authorized purposes and operated by a
full-time law enforcement officer; (3) delivery trucks with
seating only for the driver, or only for the driver plus a
folding jump seat; (4) flatbed trucks; (5) cargo carrier with
over a 14,OOO-pound capacity; (6) school and passenger buses
with over a 20-person capacity; (7) ambulances; (8) hearses;
(9) bucket trucks; (10) cranes and derricks; (11) forklifts;
(12) cement mixers; (13) dump trucks; (14) garbage trucks;
(15) specialized utility repair trucks; (16) tractors; and
(17) certain pickup trucks and vans not over 14,000 pounds
loaded gross vehicle weight. To be exempt, pickup trucks and
vans must be clearly marked with permanently affixed decals
or special painting or other advertising. Pickup trucks must
be equipped with at least one of the following: a hydraulic
lift gate, permanently installed tanks or drums, permanently
installed side boards or panels materially raising the level
of the sides of the bed of the truck, or other heavy equipment
such as an electric generator, welder, boom or crane. A van
must have a seat only for the driver or the driver and one
other person, and either permanent shelving has been installed
that fills most of the cargo area, or the cargo area is open
and the van constantly carries merchandise, material, or
equipment used in the employer's trade, business or function.
B. Taxation of Mileaqe Reimbursement
Mileage reimbursements are non-taxable to the extent that the
ci ty recei ves substantiation for the expense. The
verification necessary to meet this requirement includes (1)
date of trip; (2) purpose; (3) destination; and (4) mileage.
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