╨╧рб▒с>■  -/■   ,                                                                                                                                                                                                                                                                                                                                                                                                                                                ье┴M Ё┐┌bjbjт=т= &&АWАW┌      lN8888 DN ╢lllllGGGХЧЧЧЧЧЧ$╠ ь Ф╗GGGGG╗ll█╨G ll]8GХV]]l` ЁBР)█╞Nъ8Q ]]ц0 ]А [мА ] 6┘FULTON COUNTY COMMISSIONERS SPECIAL MEETING September 15, 2006, 9:00 A.M., E.S.T., in Assembly Room of the Fulton County Office Building. Meeting Called To Order: Richard A. Powell called this Meeting to Order at 9:03 a.m., E.S.T. Present for this meeting were Commissioners Richard A. Powell; Roger D. Rose; Leslie Walters; Greg Heller, County Attorney, Denise Chandler, Fulton County Auditor; and Penny Shireman, First Deputy Auditor. The purpose of this meeting was to establish policy regarding fringe benefits per IRS guidelines. Attorney Heller said that he spoke with an attorney who will be meeting with an IRS representative on Monday regarding what employees are exempt from the personal use of county owned vehicle fringe benefit and which valuation method should be used in determining the fringe benefit. He believes some of the employees who got revised W-2s may fall under exempt status. Policy also needs to be established regarding cell phones and uniforms. Heller said that, according to the guide provided by the IRS agent, to be excluded from the wages the clothing provided to the employee by the county must be required as a condition of employment and cannot be worn or adaptable for general usage as ordinary clothing. He wanted to begin by determining who has uniforms, then determine if it is required for employment, and finally discuss whether it is being worn or is adaptable for general usage. It was determined that in the sheriffТs department, deputies, jailers and office staff have uniforms. Highway, 911 and the maintenance departments also have uniforms. The Board decided to leave it to the department head to determine if uniforms are necessary for employment and any uniforms would need to be turned back into the department head upon termination of employment. Uniforms are intended to be worn only during work hours and to and from work. Those employees with a county-provided cell phone must provide documentation of the calls made and what calls are for personal use must be reimbursed. Attorney Heller said the employee must highlight the personal calls on the monthly bill. A personal phone call may be reimbursed to the County or added to wages as a fringe benefit. It was asked if the employees are using their personal cell phones for work, can they charge the county for its use in the same manner. The employees can be reimbursed for those calls by submitting a claim. The Sheriff reported that the sheriff department cell phones are paid for from its commissary fund. He said the sheriff department has eight cell phones. It was noted that cell phone policy may also need to be addressed regarding the use of cell phones while driving, as that may affect auto insurance rates. An employee must spend the night to be reimbursed for meals. Otherwise, this is a taxable fringe benefit under the substantial sleep and rest law, according to the IRS representative. It is felt that it would be double taxation. A contractual employee must be available or do that service for others, as well as the county; must not be controlled by the county; and must be considered self-employed. Otherwise, the employee must be considered a county employee. It was decided that no policy is necessary for the contractual employees, but that each contract must be complaint with the IRS laws. Attorney Heller will review the individual contracts for compliance. This concluded the business of this special meeting of the Fulton County Board of Commissioners. Leslie Walters moved to recess this meeting at 10:25 p.m. Roger Rose seconded this motion. Motion carried 3-0. FULTON COUNTY BOARD OF COMMISSIONERS ___________________________ Richard A. Powell, President ___________________________ Roger D. Rose, Vice-President ___________________________ Leslie R. Walters, Member Attest: __________________________________ Denise J. 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