COUNTY OF SAN MATEO

Inter-Departmental Correspondence

Employee and Public Services

 

DATE:

February 4, 2003

   

BOARD MEETING DATE:

February 25, 2003

 

TO:

Honorable Board of Supervisors

   

FROM:

Mary Welch, Employee and Public Services Director

   

SUBJECT:

Travel Expenses for Privately Owned Automobiles

 
 

Recommendation

Adopt an ordinance amending Ordinance Code Section 2.12.2509 (c) regarding travel expenses for privately owned automobiles.

 

Discussion

The Ordinance Code currently provides that the reimbursement rate for travel by privately owned automobiles is actual costs, not to exceed the allowable business driving deduction rate established by the Internal Revenue Service, for miles actually traveled.

The Internal Revenue Service adjusts their allowable rate annually. In most years, the rate either remains unchanged or is increased slightly. However, on rare occasions, the Internal Revenue Service decreases the allowable rate. This year, the allowable rate was reduced by one-half cent from thirty-six and one-half cents per mile to thirty-six cents. Under the current Ordinance Code provision, the County would have to implement this decreased rate and direct all employees who use their personal vehicles for business-related travel to reduce their mileage claims by one-half cent per mile.

This ordinance would allow the County Manager to keep the reimbursement rate the same in those years that the Internal Revenue Service reduces its allowable rate.

 

Vision Alignment

This item keeps the commitment of responsive, effective and collaborative government through goal number 20; government decisions are based on careful consideration of future impact, rather than temporary relief or immediate gain.

 

Fiscal Impact

The total cost of the changes is approximately $15,346.