HomeMy WebLinkAbout2026-6A PER DIEM POLICYGIBSON COUNTY COMMISSIONERS
RESOLUTION NO. 2026-6
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PECUMED AS MESENTEI+ IN
GIBSON COUNTY, INDIANA
TM SOCHURMEIER, RECOFDER
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A RESOLUTION OF THE GIBSON COUNTY COMMISSIONERS
ADOPTING A FREESTANDING PER DIEM AND MILEAGE POLICY AND
SEPARATING THE PER DIEM POLICY FROM THE CREDIT CARD POLICY
WHEREAS, Indiana Code 36-1-3, which is commonly known as the "home rule", provides
that local governments (such as counties, cities and towns) have the authority to pass legislation
not specifically prohibited by federal or state rules and regulations;
WHEREAS, this Resolution supersedes all prior Ordinances, Resolutions, or approved
Motions previously passed by the Gibson County Commissioners that conflicts with this
Resolution; however, all prior legislation (approved Motions, Resolutions, and Ordinances) not
conflicted by this Resolution shall remain in full force and effect;
WHEREAS, this legislation was passed at a meeting conducted by the Gibson County
Commissioners; said meeting was in compliance with the public meetings law, which is codified at
Indiana Code 5-14-1.5;
WHEREAS, on April 20, 2010, the Gibson County Commissioners adopted Resolution
2010-1 concerning credit card use; said Resolution was thereafter amended and restated by
Resolution 2015-12 (recorded December 16, 2015, as Instrument 201500005265) and Resolution
2018-9 (recorded November 14, 2018, as Instrument 201800004547), each of which combined
within a single resolution both the County's credit card policy and the County's per diem (meal
allowance) policy;
WHEREAS, on July 5, 2022, the Gibson County Commissioners directed that the
combined policy be rewritten, and the Gibson County Auditor has requested, for clarity of
administration and audit, that the credit card policy and the per diem policy be separated and
maintained as two freestanding policies, each of which may thereafter be amended independently
of the other;
WHEREAS, at the July 5, 2022 meeting, upon the motion of Commissioner Key, seconded
by Commissioner Fleetwood, and passed 3-0, the Gibson County Commissioners approved the
Auditor's request to increase the per diem rate to $13.00 for breakfast, $15.00 for lunch, and
$26.00 for dinner (consistent with the rates used by the courts), to increase the mileage
reimbursement rate to the rate set by the Governor of the State of Indiana (then $0.49 per mile),
and to authorize the Auditor to adjust the mileage rate as set forth by the Governor of the State of
Indiana without further action of the Commissioners, said changes to take effect immediately with
a written policy forthcoming, and this Resolution constitutes that written policy;
WHEREAS, the guidelines of the State Board of Accounts of the State of Indiana provide
that reimbursement of meal expenses of county officers and employees should be made pursuant
to a written policy adopted by the governing body, and a fixed per diem meal allowance so
adopted does not require itemized receipts; and
WHEREAS, the Gibson County Commissioners find that it is in the best interest of Gibson
County and its taxpayers to adopt the freestanding Gibson County Per Diem and Mileage Policy
attached hereto as Exhibit A.
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NOW, THEREFORE, BE IT RESOLVED BY THE GIBSON COUNTY COMMISSIONERS
THAT:
1. Adoption of Policy. The Gibson County Per Diem and Mileage Policy attached hereto as
Exhibit A and incorporated herein by reference (the "Per Diem Policy") is hereby adopted
as the per diem (meal allowance) and mileage reimbursement policy of Gibson County,
Indiana.
2. Separation From Credit Card Policy. The Per Diem Policy is adopted as a freestanding
policy, separate and apart from the Gibson County Credit Card Policy, which is being
adopted contemporaneously herewith by separate resolution. Each policy may hereafter
be amended, restated, or repealed independently of the other.
3. Effect on Prior Resolutions. All provisions of Resolutions 2010-1, 2015-12, and 2018-9
concerning per diem or meal reimbursement are hereby superseded and replaced in their
entirety by this Resolution and the Per Diem Policy. Upon the adoption of both this
Resolution and the companion resolution adopting the Gibson County Credit Card Policy,
Resolutions 2010-1, 2015-12, and 2018-9 shall be deemed superseded and replaced in
their entirety and shall be of no further force or effect.
4. Severability. If any section, clause, or provision of this Resolution or the Per Diem Policy is
held invalid by a court of competent jurisdiction, the remainder shall not be affected and
shall remain in full force and effect.
5. Effective Date. This Resolution is in full force and effect upon its passage, and the Gibson
County Auditor is directed to maintain a copy of this Resolution and the Per Diem Policy on
file and to distribute the same to all Elected Officials and Department Heads.
2026. PASSED AND ADOPTED by the Gibson County Commissioners on this 21st day of July,
GIBSON COUNTY COMMISSIONERS
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Nick Burns, President
ATTEST:
Mike Watkins, Gibson County Auditor
EXHIBIT A
GIBSON COUNTY PER DIEM AND MILEAGE POLICY
1. Purpose and Authority. This Policy governs the reimbursement of meal expenses (per
diem) incurred by the Elected Officials, Department Heads, and employees of Gibson
County, Indiana (the "County") while traveling on official County business. This Policy is
adopted by the Gibson County Commissioners pursuant to the Home Rule powers
codified at Indiana Code 36-1-3 and in accordance with the guidelines of the Indiana State
Board of Accounts, and memorializes the per diem and mileage reimbursement rates
approved by the Gibson County Commissioners on July 5, 2022.
2. Eligibility. The per diem applies only when a County officer or employee travels on official
County business to a destination that is a minimum of fifty (50) miles from the Gibson
County Courthouse. No per diem shall be paid for any meal that is included in a meeting or
conference registration or otherwise provided at no cost to the officer or employee.
3. Per Diem Amounts. Meals shall be reimbursed at the following fixed amounts, and no
itemized receipt is required:
3.1 Breakfast: $13.00;
3.2 Lunch: $15.00; and
3.3 Dinner: $26.00.
4. Exception for Travel to Indianapolis or Farther. For travel to Indianapolis, or to any
destination of equal or greater distance from the Gibson County Courthouse, there is no
maximum amount per individual meal; provided, however, that the total meal
reimbursement shall not exceed $54.00 per day. Whereas local travel is subject to the per -
meal limits stated in Section 3, travel to Indianapolis or farther is subject only to the daily
maximum stated in this Section.
5. Required Documentation. Every request for per diem reimbursement shall include,
without exception, the meeting registration and/or agenda stating the reason for the trip
and demonstrating that meals were not included (or were "on your own"). The request shall
be submitted through the electronic claims program administered by the Auditor's office;
only if the electronic method of filing claims is not available to the claimant shall the request
be submitted on County Form 17 (Accounts Payable Voucher). Every request shall state
which meals are claimed for reimbursement.
6. Exclusions. The per diem covers meals only. Alcoholic beverages shall not be reimbursed.
County credit cards shall not be used to purchase meals; meal reimbursement is available
exclusively under this Policy.
7. Mileage Reimbursement. An officer or employee who uses a personal vehicle for official
County business shall be reimbursed, in accordance with Indiana Code 36-2-7, for miles
actually traveled at the mileage rate set by the Governor of the State of Indiana for state
employees, as adjusted from time to time. The Gibson County Auditor is authorized and
directed to adjust the County's mileage reimbursement rate, and the County's mileage
reimbursement form, to match the rate as set forth by the Governor of the State of Indiana
without further action of the Gibson County Commissioners, and shall report any rate
change to the Gibson County Commissioners at their next regular meeting. Reimbursed
mileage shall not include travel between the officer's or employee's home and regular
place of employment, and when two or more persons travel in the same vehicle, only one
mileage reimbursement shall be paid per vehicle. Mileage shall be submitted on the
County's mileage reimbursement form. County credit cards shall not be used to purchase
fuel for personal vehicles, except gasoline purchases on authorized trips as provided in the
Gibson County Credit Card Policy.
8. Payment. The Gibson County Auditor shall be allowed to make claim payments in advance
of allowance in accordance with Indiana Code 36-2-6-4.5.