Policies Approved on 4/2/01 by the County Commissioners
Policies Reviewed with County Department Heads on 4/13/01
BUDGET POLICIES: MGL Chapter 35 Section 32
It is the Department Head's responsibility to be aware of the balance in each appropriation. Invoices will not be processed unless the appropriation balance is adequate. No equipment shall be purchased with insufficient appropriation. If this occurs the potential exists that the equipment will be returned.
Overdrafts without any increase in appropriation:
1. Since transfers can be made between 2, 3 and 4 expense groups without Dukes County Advisory Board approval, overdrafts in these accounts are not permitted.
2. Any transfer to/from expense groups 1,5,6 and 7 requires Dukes County Advisory Board approval.
In an emergency and on a case-by-case basis, "pre-approval" MAY occur with a 3 way Agreement between the County Manager, County Treasurer and Department Head. See attached sample agreement which includes targeted account that will cover overdraft.
Food Reimbursement Policy:
1. No midday meals will be reimbursed unless an employee is away from home for more than 24 hours or is transporting prisoners.
2. No more than 2 employees may be reimbursed for midday meals at the same meeting.
3. Reimbursement requests MUST be accompanied by detailed receipts and will be limited by the following:
Breakfast $ 6.50 +5%(meals tax) +15%(tip) = $ 7.80
Lunch $ 9.00 +5%(meals tax) +15%(tip) = $10.80
Dinner $16.00 +5%(meals tax) +15%(tip) = $19.20
or up to $35.00 per day
4. Providing meals for attendees at local meetings is NOT a permitted expense of the County.
Travel Reimbursement Policy:
1. Employees expenses for travel within the state will be reimbursed when submitted on the county travel reimbursement form and includes detailed receipts and meeting agenda.
2. Mileage will be reimbursed for use of personal cars when put on the county travel reimbursement form. The rate will be $.35 per mile (June, 2001). Submitted miles to and from meeting location must not exceed those prescribed in the Commonwealth's mileage chart.
3. No out of state travel will be reimbursed for attendance at conferences or conventions.
4. Out of state travel for educational seminars must be approved by the County Manager prior to commencement of travel.
Capital Expenses
There seems to be confusion about what is a supply and what is in the 5,6 or 7 capital expense groups (equipment, furniture, etc.) The following should be your guideline.
Supplies vs. Capital
Supplies :
Use and go away
i.e., paper, pencils, toner, ribbons, cleaning solvents, oil, gas, and water.
Capital:
Itemized in expense groups 5,6 and 7 and/or
Anticipated life more than one year and/or
Costs more than $1,000.00
i.e., file cabinets, chairs, desks, tables, printers, computers, tools (not manual hand tools), vehicles, buildings and land improvements.
Approved 4/2/01
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