Resolution No. 04-87 CITY OF TIGARD,OREGON
RESOLUTION NO.04-5-7
A RESOLUTION WHICH SUPERSEDES RESOLUTION NO. 01-60 AND SETS POLICY ON PER
DIEM ALLOWANCES FOR THE CITY COUNCIL AND EXECUTIVE STAFF WHEN TRAVELING
FOR MORE THAN ONE DAY ON OFFICIAL BUSINESS OF THE CITY.
WHEREAS,Resolution No. 01-60 set a per diem rate of$40 per day and limited receipt of per diem to
national conferences;and
WHEREAS,the IRS states that per diem rates must be at or less than the Federal per diem rates to be fully
tax free;and
WHEREAS,Federal per diem rates differ for each city and that many cities have Federal per diem rate
below$40;and
WHEREAS,it is desired to adhere to the IRS rules regarding the taxability of expenditures incurred by the
City Council and Executive Staff members when traveling for more than one day on official business of the
City;and
WHEREAS,the purpose of this resolution is to identify and provide guidelines with regard to expenditures
incurred by the City Council and Executive Staff members when traveling for more than one day on official
business of the City;and
WHEREAS,the policy stated herein is intended to provide a reasonable method for payment of necessary
expenses incurred by the City Council and Executive Staff members when traveling for more than one day
on official business of the City and adhering to IRS rules.
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: Option 1 —A per diem amount will be allowed for City Council and Executive Staff
members traveling for more than one day on official business of the City at the amount
equal to the Federal per diem rate for the destination city,including travel days. Said
amount is to pay for authorized business expenses relating to travel expenses incurred
other than those expenses relating to transportation and lodging. No receipts are
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required for per diem payment.
SECTION 2: Option 2—If a per diem amount is not requested by a City Council or Executive Staff
member who instead chooses to keep a record and supply receipts of expenditures, a
limit that is equal to the Federal city p
p q per diem rate for the destination ci for such expenses
shall be imposed when traveling for more than one day on official business. Any
j advanced funds that were not expended or supported by receipts shall be returned to the
City. If a receipt is not readily available for incidental expenses that are less than$10
(including bellman, tips for services and the like),then concurrent documentation and
certification can he provided by the City Council or Executive Staff member and
allowed as an expense to be paid by the City.
RESOLUTION NO.04-zrl 1
SECTION 3: This resolution is effective immediately upon passage.
PASSED: This 9w, day of nlUl/Ll'3')�(idr 2004.
LWti'cct� err City of Tigard
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ATTEST:
Deputy City Recorder-T ikard
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RESOLUTION NO.04
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