HomeMy WebLinkAbout6 Vehible use policy Agenda Item #
Public Utility District
To: Board of Directors
From: Nancy Waters, Human Resources Administrator
Date: January 17, 2007
Subject: Vehicle Use Policy
WHY THIS MATTER IF BEFORE THE BOARD:
This matter is before the Board for consideration of adopting a policy for the use of District
owned vehicles.
HISTORY:
Various District employees have been driving District owned vehicles home after hours.
The Board has expressed an interest in reviewing the details of this practice. This practice
has never been formalized in a written policy. The District clearly needs a written policy.
NEW INFORMATION:
This matter was brought before the Board last fall as a workshop item. At that time there
was discussion of the manner in which employees were being taxed for their commuting
miles in District vehicles. Kim Szczurek, Finance and Accounting Manager, has
thouroughly researched the Internal Revenue Service laws on taxable fringe benefits, as
well as, getting an independent opinion from Mike Griesmer from McClintock Accountancy
Corporation. Kim has determined from Mr. Griesmer's information as well as her own
investigating that the District is in compliance with IRS laws for 2006 and this policy will
allow for any future tax law changes without needing to amend the policy. The wording in
policy section (i) has been slightly modified from "Employees shall keep records and report
to the District vehicle use subject to taxation are required by the IRS" to "The District will
comply with IRS statues in regards to reporting vehicle use as a taxable fringe benefit".
A draft of the District owned vehicle policy is attached for the Board's review and
discussion.
RECOMMENDATION:
recommend that the Board approve and adopt this version of the policy for District Owned
Vehicles.
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
POLICY FOR USE OF DISTRICT OWNED VEHICLES
1 Objective:
To establish a policy governing the use of District owned vehicles.
2 Policy Content:
(a) District owned vehicles are provided for official use only and are not to be used
for private transportation or personal business. Vehicles will be parked at the
District site when not in use and will be available to all personnel for any valid
business-related purpose.
(b) District employees who are required to drive as a part of their job
responsibilities must possess a valid driver's license. All such employees are
required immediately to advise District management of any driving violations,
citations, or accidents resulting in a suspension or revocation of their driver's
license.
(c) If possible, the District will provide a vehicle for transportation to and from
business meetings, conferences, or other events that employees attend located
away from the office. If an employee drives his or her own personal vehicle, the
District will pay the current rate for mileage as set by the Internal Revenue
Service.
(d) Smoking is prohibited in District owned vehicles.
(e) Seat belts shall be worn while driving or riding in all vehicles used for District
business.
(f) Employees that are subject to being called outside of normal work hours for
emergencies or other District business will be assigned vehicles to be driven to
and from their place of residence. These employees are:
• General Manager
• Assistant General Manager
• Electric Superintendent
• On-Call Lineman
• Electric Engineer
• Water Utility Manager
• Water Superintendent
• Water Engineer
• On-Call Water Technician
(g) No employee shall be allowed to use an assigned vehicle for personal purposes
other than commuting and de-minimis personal use, such as a stop for a
personal errand on the way home. Once at the employee's residence, the
vehicles shall only be used for official District business or the return commute to
place of business.
1 TDPUD, Vehicle Use Policy Jan.2007
(h) District vehicles shall be operated only by an authorized District employee.
Employees may occasionally have passengers that are a necessary part of the
District's operations.
(i) The District will comply with Internal Revenue Service statues in regards to
reporting employee vehicle use as a taxable fringe benefit.
(j) The general manager is authorized to rule on any unforeseen situation that
might arise that is not covered in this policy.
3 Responsibility
It shall be the responsibility of the general manager to administer this policy.
1/8/07
2 TDPUD, Vehicle Use Policy Jan.2007