Expense Reimbursement of Elected Officials

Calaveras County has a written policy “Calaveras County Travel and Reimbursement Policy, adopted by Board of Supervisors March 01, 2004”. The policy provides flexibility to comply with annual California state law and reimbursement rate changes without changing written policy annually. The administration, auditor and board members can discuss changes as needed in study sessions; changes need Board of Supervisors’ approval. The Auditor/Controller has responsibility to ensure all documentation complies with policy and reimbursements are issued accordingly. Operating procedures with proper oversight appear in order and meet county requirements.

The City of Angels recently incorporated its written “Expense Reimbursement Policy” into its manual as required by Government Code sections 53232.2 and 53233.3. The policy provides flexibility to comply with annual state law and reimbursement rate changes without changing written policy annually. The Finance Officer and City Council members can discuss changes as needed in study sessions and approve changes as needed. The Finance Officer has responsibility to ensure all documentation complies with policy and reimbursements are issued accordingly. Operating procedures with proper oversight appear in order and meet city requirements. SUMMARY After examining reimbursement practices of elected officials for both Calaveras County and City of Angels, the Grand Jury found sound accounting practices and supporting checks and balances are currently being used. 46