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(A) The Internal Revenue Code (IRC) requires the taxable value for the use of town provided vehicles be reported as additional compensation to employees. The town and employee must timely report personal use as a wage. Such reports are processed by the Clerk-Treasurer.
(B) The following employees provided a town-owned vehicle who are required to commute and use the vehicle for official town business purposes only:
(1) Town Marshal.
(2) Municipal Superintendent.
(C) For town employees provided a town-owned vehicle, other than those provided a qualified non-personal use vehicle, personal use (other than commuting and de minimis personal use) of town-owned vehicles is prohibited.
(D) Other than commuting, personal use of a clearly marked police town-owned qualified non-personal use vehicle is prohibited outside the jurisdiction of White County, Indiana.
(E) Except for qualified non-personal use vehicles, $1.50 per one-way commute (home-to-work or work-to-home) shall be includable in the gross income of any town employee commuting to/from work in a town-owned vehicle.
(Ord. 2022-13, passed 12-21-2022)
The following policies shall be used in providing or reimbursing the Clerk-Treasurer, appointed officials and employees for travel accommodations when travel has been authorized and budgeted.
(A) Registration fees. The cost of registration or similar fees for conferences, seminars and other similar meetings or functions related to town affairs will be provided for or reimbursed when supported by original receipts.
(B) Transportation. Travel by commercial airlines, rail service, bus, or similar common carrier mode will be provided for at the prevailing "coach" or "tourist" rate when authorized and supported by original receipts. Taxi fare and/or the cost of other local (public) conveyance will be provided for or reimbursed when supported by original receipts. Parking fees (not parking violations) and tolls will be reimbursed when supported by original receipts. When a personal vehicle is used, reimbursement for mileage will be at the federal government rate per mile at the time. Mileage shall be determined from the Monon Town Hall or employee's residence, whichever is the shortest distance.
(C) Lodging. Lodging shall be provided for or reimbursed when supported by original receipts in the following manner:
(1) Single occupancy will be provided at actual cost.
(2) Double occupancy will be provided at actual cost when both parties are eligible for reimbursement.
(3) Double occupancy will be provided at the single occupancy rate when only one party is eligible for reimbursement unless room is a one-rate charge.
(4) Reimbursement for lodging costs shall include room costs, associated local taxes and necessary, business-related telephone charges. Any other charges made to the room are the responsibility of the employee. Room service will not be reimbursable.
(5) Overnight accommodation is not allowed for one day meetings, conferences, and/or conventions within 60 miles of Monon, Indiana, unless authorized by the Town Council.
(D) Meals.
(1) Meals will be reimbursed when supported by original receipts up to $30 per meal, including gratuities. Such gratuity should be reasonable and should not exceed 20%. Total meal reimbursements shall not exceed more than $60 per day.
(2) Meal expenses are not allowed for meals during normal duty hours for routine employee's duties requiring travel.
(3) When separate checks are not available, an employee may claim reimbursement for other employees up to the maximum amount provided for in the preceding section multiplied by the number of employees, provided that each employee is identified by name and that an original receipt is provided. Payment for meals will be made to only to the employee who submits receipt/claim.
(4) No reimbursement will be made for meals already provided for in a registration fee.
(5) No reimbursement will be made for alcoholic beverages.
(Ord. 2022-13, passed 12-21-2022)
(A) The Clerk-Treasurer and municipal employees may obtain training leave without loss of pay for the purpose of participating in training that will increase the knowledge of efficiency in their position with the municipality.
(B) If the training/schooling pertains to the position of the Clerk-Treasurer or employee, the municipality (if personal vehicle is used) will pay the cost of tuition, materials, and mileage
(Ord. 2022-13, passed 12-21-2022)
(A) I.C. 5-11-1-27(e) provides that through the compliance guidelines authorized under I.C. 5-11-1-24 the State Board of Accounts (SBoA) shall define the acceptable minimum level of internal control standards for internal control systems of political subdivisions, including the following:
(1) Control environment.
(2) Risk assessment.
(3) Control activities.
(4) Information and communication.
(5) Monitoring.
(B) I.C. 5-11-1-27(g) requires that the Monon Town Council must adopt the minimum internal control standards as defined by SBoA. Additionally, the Council must ensure that employees receive training concerning the internal control standards and procedures adopted by the town.
(C) The Monon Town Council has adopted the internal control standards as defined by SBoA under I.C. 5-11-1-27(e). Personnel training of employees shall be evidenced through a certification process. The Clerk-Treasurer will be responsible for developing and overseeing the administration of the internal control standards policy, training, and certifications.
(D) At the time of submission of the annual report, the Clerk-Treasurer must certify that the minimum internal control standards have been adopted and that personnel who are not otherwise on leave status have received training regarding these standards and procedures.
(E) Apart from the required certification to be filed by the Clerk-Treasurer, elected officials, appointees, and employees must sign the Internal Control Training Certification form for Elected Officials, Appointees, and Employees as evidence for their training. These certifications are to be maintained by the Clerk-Treasurer onsite.
(Ord. 2022-13, passed 12-21-2022)
(A) I.C. 5-11-1-27(j) requires that erroneous or irregular material variance, losses, shortages, or thefts of political subdivision funds or property, shall be reported immediately. State Board of Accounts Examiner Directive 2015-06 directs each political subdivision (Town of Monon) to determine its own policy on materiality; and in compliance with such directives the Monon Town Council has implemented the following:
(1) The Monon Town Council calls upon the Clerk-Treasurer and all town officials, employees, and agents to enforce and comply with the policy on materiality and process for reporting material items and to report noteworthy items to the Town Council and to report the same to the State Board of Accounts. The Monon Town Council of directs that the Town Council, town employees and agents, and the Clerk-Treasurer shall monitor compliance with the policy on materiality at the regularly scheduled Town Council meeting after the discovery of any violation of said materiality policy and shall continue to monitor the compliance until such violation is rectified.
(2) The Clerk-Treasurer shall, when an irregular variance, loss, shortage, or theft is determined material according to the town's policy on materiality, report the incident to the State Board of Accounts.
(Ord. 2022-13, passed 12-21-2022)
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