147.08 MILEAGE ALLOWANCE.
   (a)    City-owned automobiles and trucks, when reasonably available, shall be used by all employees of the City while engaged in the performance of their duties. When no City owned automobiles or trucks are reasonably available, privately-owned automobiles may be used by municipal officials or employees while engaged in the business of the City, and a mileage allowance equal to the amount allowable by the Internal Revenue Service may be allowed and paid for the use of private automobiles.
   (b)    If a privately-owned automobile is used by a City official when a City-owned automobile or truck is reasonably available to such official or employee, no mileage allowance shall be allowed or paid.
   (c)    If a privately-owned automobile is used by a City official or employee and such official or employee is compensated for such use by outside sources, no mileage allowance shall be allowed or paid.
   (d)    The City Auditor is hereby authorized and directed to require a written statement from the following sources before payment is allowed:
      (1)    From the Service Director or Safety Director, whenever any employee under his or her direction and control seeks payment as above.
      (2)    From any public official, not under the direction and control of the Service Director or Safety Director, whenever such official seeks payment as above.
   The statement shall contain a brief explanation of the reasons for the use of the privately- owned automobile and such other and further information as the City Auditor may require or deem necessary to properly administer the provisions of this section.
(Ord. 112-04. Passed 7-12-04.)