2009-08-26 Handouts @ Mtg. - Laserfiche WebLink

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We recommend that all employees sign their own expense reimbursement request forms and that support for mileage claims (such as MapquestiIJ or odometer readings) be included with employee expense reimbursement request forms. The expense reimbursement form should have written evidence that it was reviewed by a responsible party. We also recommend that the City of Centerville strengthen its current policies and procedures to include the recommendations outlined. The City Council is charged with auditing claims, and the procedures mentioned would allow them to do so more effectively. The annual uniform allowance being given to staff was properly approved by the City Council. Public Services Billinl! The petitioners were concerned that the increase in the cost of public services (building inspections, water utility, sewer service, and road work) was inflated based on the City of Centerville allocating all City employees' salary and fringe benefits on these services. We reviewed the time allotment and related salary and fringe benefit expense allocation prepared by the City of Centerville and compared this with the actual wages and salaries expenditures charged to various accounts for the period January 2005 through December 2008 to determine if the time allocation was consistently applied. We noted the following upon our review. I. A time study had been performed by the City of Centerville many years ago, but could not be supported as to how the breakout was calculated. 2. Employees' wages and salaries expenditures were allocated to various functions: administration, building inspection, city hall, public works, cultural and recreation, recycling, storm water, water, sewer, and cable television. The variances between the planned expense allocation and the actual expenses allocated for the period January 2005 through December 2008 were minimal, with the highest variance being five percent in a gIVen year. 3. When comparing the actual wages and salaries expenditures charged to the accounts for the period January 2005 through December 2008 as a percentage of the employees' total salary to the time allotment percentages provided by the City, the variances were minimal, with the highest variance being seven percent in a given year. Based on the City-prepared time allotment, wages and salaries expenditures were allocated on a consistent basis and have not changed over time. Since the time study was performed a number of years ago, we recommend that the City of Centerville prepare an updated time study to ensure that it reflects current time actually being worked in the respective areas. Page 13