ĐĎॹá>ţ˙ ;=ţ˙˙˙:˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ěĽÁM đżV bjbjâ=â= &2€W€WV˙˙˙˙˙˙l–Ü Ü Ü Ü č ,–ś ű ű ű ž      $Ő ő”Äű ű ű ű ű Ä- ŰŮ---ű :  f8-ű ž-Z-‡rfTf  đ4Q-PéĆ–F Ü 5Fşfď0Čž‰{˛‰f-J`6ŮFULTON COUNTY COMMISSIONERS SPECIAL MEETING September 28, 2006, 8:00 A.M., E.D.T., in Assembly Room of the Fulton County Office Building. Meeting Called To Order: Richard A. Powell called this Meeting to Order at 8:12 a.m., E.D.T. Present for this meeting were Commissioners Richard A. Powell; Roger D. Rose; Leslie Walters; Denise Chandler, Fulton County Auditor; Penny Shireman, First Deputy Auditor; and Gregory L. Heller, Fulton County Attorney. The purpose of this meeting was to get policies regarding taxable fringe benefits in place that comply with IRS guidelines. Attorney Heller reported that he has received much valuable information from the affected departments and employees. He said this information has been compiled and turned over to Rick Moriarty, the CPA with whom he has been consulting. Rick Moriarty has been trying to contact Raelane Hoff, the IRS representative with no success. He said that, since they haven’t been able to contact her, he isn’t prepared to discuss the issue regarding vehicles. He and Moriarty want to meet with Ms. Hoff to present the County’s information and discuss it in detail. Heller prepared two separate resolutions to establish uniform and cell phone policies in hopes of having these passed by the Board and put into place. RESOLUTION #092806 A RESOLUTION ESTABLISHING POLICY FOR CELLULAR TELEPHONES AND PAGERS/BEEPERS I. PURPOSE Establishes guidelines for use of cellular telephone and pagers/beepers by County employees for compliance with IRS guidelines. This policy shall be included in the current and all future Fulton County Personnel Policy Manual(s). II. POLICY Business use is not included in the employee wages as a working condition fringe benefit. Personal use is included in the wage of the employee as a working condition fringe benefit unless the substantiation requirements are met. Personal use will not be included in the wages of the employee as a working condition fringe benefit if the employee reimburses the County the cost of personal use after the substantiation requirements are met. If the substantiation requirements are not met, all use is included in the wages of the employee as a working condition fringe benefit. The County shall reimburse the employee cost of business use on personal cellular telephones and pagers/beepers pursuant to a properly submitted claim by the employee. III. PROCUDURE Department Heads may issue cellular telephones and pagers/beepers to employees to conduct County business after approval by the County Commissioners and County Council. Employees are responsible for loss or damage to the equipment due to the employee’s negligence. Employees shall not make excessive use of the equipment for personal purposes or allow such personal use to interfere with the performance of their assigned duties. Substantiation Requirements: Records for business and personal use must be kept by the employee in order to determine the value of any of the use is included in the employee’s wages. The employee shall highlight personal calls on the monthly bill. The County shall include the direct charges for personal use and a pro rata share of monthly fees and service in the wages of the employee as a working condition fringe benefit. The employee may reimburse the County the direct charges foro personal use and the pro rata share of monthly fees and service. If reimbursed, these charges shall not be included in the employee’s wages as a working condition fringe benefit. The business use is not taxable to employee. If the substantiation requirements are not met, all use is included in the wages of the employee as a working condition fringe benefit. Cellular telephones shall not be used while the vehicle is in motion unless in case of emergency. If a cellular telephone is answered while the vehicle is in motion, the employee shall safely move the vehicle off the road as soon as possible to continue the conversation. Upon termination of employment of the employee shall be required return all cellular telephones and pagers/beepers to the Department Head. ALL OF WHICH IS HEREBY RESOLVED THIS 28th DAY OF SEPTEMBER, 2006. ______________________________ Richard A. Powell ______________________________ Roger D. Rose ______________________________ Leslie R. Walters Attest: ______________________________ Denise Chandler, County Auditor Leslie Walter moved to adopt Resolution #092806. Roger Rose seconded the motion. Motion carried 3-0. RESOLUTION NO. 092806-A A RESOLUTION ESTABLISHING POLICY FOR WORK CLOTHES AND UNIFORMS I. PURPOSE Establishes guidelines for work clothes and uniforms worn by County employees for compliance with IRS Guidelines. This policy shall be included in the current and all future Fulton County Personnel Policy Manual(s). II. POLICY Work clothes and uniforms are excluded from wages of an employee, if the clothing or uniforms are: Specifically required as a condition of employment, and are Not worn or adaptable to general usage as ordinary clothing. III. PROCEDURE Department Heads shall determine whether work clothes/uniforms are specifically required as a condition of employment after approval by the County Commissioners and County Council. Work clothes/uniforms shall be clearly marked with appropriate insignia designating the appropriate county department. Work clothes/uniforms shall only be worn while commuting to and from work and in the course of the employee’s employment. Work clothes/uniforms shall not b worn as ordinary clothing outside the employee’s course of employment. Upon termination of employment the employee shall be required return all work clothes/uniforms to the Department Head. ALL OF WHICH IS HEREBY RESOLVED THIS 28th DAY OF SEPTEMBER, 2006. ______________________________ Richard A. Powell ______________________________ Roger D. Rose ______________________________ Leslie R. Walters Attest: ______________________________ Denise Chandler, County Auditor Roger Rose moved to adopt Resolution #092806-A. Leslie Walter seconded the motion. Motion carried 3-0. Greg Heller said that Rick Moriarty is reviewing the meal reimbursement policy. He said it may not need to be changed. Greg Heller also said policy is not what is needed regarding contractual employees. He said this should be based upon the individual contracts and dealt with in each employee’s contract. Regarding the vehicle issues, Greg Heller is trying to get an appointment with Raelane Hoff. Greg also said that the vehicles that are not found to be exempt will be using the commuting rule previously established. This concluded the business of this special meeting of the Fulton County Board of Commissioners. Leslie Walters moved to recess this meeting at 8:35 a.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. Chandler, Fulton County Auditor Note: (tapes of this Commissioners Meeting are filed in the Auditor’s Office). ,-ŒĽo v c i X a %'ăęÉϲťlnV üüúúúřúúúřH*>*5\,-‹ŒĽÇČDE  st  D k l w ^ _ j Ä O " ýýřřřřööööööööööńńńöööööěěě & F$a$$a$V ý" Ş R S b kÇşŹŮarýţ@ABastu”˘Ł¤úúřřóóóóîîîîîóóřřřřřřřřřřřř & F & F & F¤ĂŐÖŢßŕ˙ ‡ˆ ĹßŕëÄĹĐ3oŹ­źqčĚýýýýýýýýýýýřřřýýýýýýóóýýîîî & F & F$a$ĚDE‡ˆ‰¨şťźŰéęë %&'FfgĐŃIJúřřřřřřřřřřřřřřřřřřřřřřřřřřř & Fßŕł´ľŢß˙ !Acd­ŽŻˇŰ  V ýýýýýýýýýýýýýýýýýýýýýý$&P1h°Đ/ °ŕ=!°"°# $ %° i8@ń˙8 NormalCJ_HaJmH sH tH <A@ň˙Ą< Default Paragraph Font*>@ň* Title$a$5\,B@, Body Text$a$V2˙˙˙˙ ˙˙ z™ ˙˙ z™ ˙˙ z™ ˙˙ z™ ˙˙ z™"ŁşŻVˆ,-‹ŒĽÇČDE  st  Dklw^_jÄO"ŞR S b k  Ç  ş Ź Ů arýţ@ABastu”˘Ł¤ĂŐÖŢßŕ˙ ‡ˆ ĹßŕëÄĹĐ3oŹ­źqčĚDE‡ˆ‰¨şťźŰéęë %&'FfgĐŃIJßŕł´ľŢß˙ !Acd­ŽŻˇŰX˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜ 0 €˜ 0 €˜ 0 €˜ 0 €˜ 0 €˜ 0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜ 0€€˜0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€V " ¤ĚV V đ8đ@ń˙˙˙€€€÷đ’đđ0đ( đ đđB đS đżË˙ ?đv~\có ÷ V]X- o /9v€-0ŚŞX:::::Ś§22xygr••˜ŚĎŢßßBQqrst|‡łłŹ­X˙˙Fulton Co. AuditorA:\Special 9-28-06.docF}c?*˘¨,˙˙˙˙˙˙˙˙˙[$$\$J’f˙˙˙˙˙˙˙˙˙ 9QhŠ$Ö˙˙˙˙˙˙˙˙˙Ó.{nYBŮ˙˙˙˙˙˙˙˙˙„e„kţĆe^„e`„kţo(.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „Ř „L˙ĆŘ ^„Ř `„L˙‡hˆH.€ „¨ „˜ţƨ ^„¨ `„˜ţ‡hˆH.€ „x„˜ţĆx^„x`„˜ţ‡hˆH.‚ „H„L˙ĆH^„H`„L˙‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.€ „č„˜ţĆč^„č`„˜ţ‡hˆH.‚ „¸„L˙Ƹ^„¸`„L˙‡hˆH.„ „0ýĆ ^„ `„0ýo(.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „Ř „L˙ĆŘ ^„Ř `„L˙‡hˆH.€ „¨ „˜ţƨ ^„¨ `„˜ţ‡hˆH.€ „x„˜ţĆx^„x`„˜ţ‡hˆH.‚ „H„L˙ĆH^„H`„L˙‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.€ „č„˜ţĆč^„č`„˜ţ‡hˆH.‚ „¸„L˙Ƹ^„¸`„L˙‡hˆH.„ż„ţĆż^„ż`„ţo(.„„˜ţĆ^„`„˜ţo(.‚ „Ř „L˙ĆŘ ^„Ř `„L˙‡hˆH.€ „¨ „˜ţƨ ^„¨ `„˜ţ‡hˆH.€ „x„˜ţĆx^„x`„˜ţ‡hˆH.‚ „H„L˙ĆH^„H`„L˙‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.€ „č„˜ţĆč^„č`„˜ţ‡hˆH.‚ „¸„L˙Ƹ^„¸`„L˙‡hˆH.„ „0ýĆ ^„ `„0ýo(.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „Ř „L˙ĆŘ ^„Ř `„L˙‡hˆH.€ „¨ „˜ţƨ ^„¨ `„˜ţ‡hˆH.€ „x„˜ţĆx^„x`„˜ţ‡hˆH.‚ „H„L˙ĆH^„H`„L˙‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.€ „č„˜ţĆč^„č`„˜ţ‡hˆH.‚ „¸„L˙Ƹ^„¸`„L˙‡hˆH.F}c? 9Qh[$$\Ó.{n˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙N!˛U        “F>        Ť˙XřÓ       ő6j        ˙˙MicrosoftWorksTaskIDŘśu0˙@€UU˘uUUV@@˙˙Unknown˙˙˙˙˙˙˙˙˙˙˙˙G‡z €˙Times New Roman5€Symbol3& ‡z €˙Arial"qˆđĐhƒ2ŞŚƒ2ŞŚ‹c”F] 1: 3!đ H´‚‚20dąWDš2ƒQđÜHX˙˙FULTON COUNTY COMMISSIONERSCharleneFulton Co. Auditorţ˙ŕ…ŸňůOhŤ‘+'łŮ0¤˜ ÄĐäđü ,8 T ` l x„Œ”œäFULTON COUNTY COMMISSIONERSULT CharleneUNTharhar Normal.dotTFulton Co. AuditorS2ltMicrosoft Word 9.0S@ŇIk@’űŠ?Ĺ@BÇ!PéĆ@BÇ!PéĆ]ţ˙ŐÍ՜.“—+,ůŽ0 hp€ˆ˜  ¨°¸ Ŕ čäFarm 671 ąí FULTON COUNTY COMMISSIONERS Title ţ˙˙˙ !"#$%&'()ţ˙˙˙+,-./01ţ˙˙˙3456789ţ˙˙˙ý˙˙˙<ţ˙˙˙ţ˙˙˙ţ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙Root Entry˙˙˙˙˙˙˙˙ ŔF@ňÉ.PéĆ>€1Table˙˙˙˙˙˙˙˙˙˙˙˙‰WordDocument˙˙˙˙˙˙˙˙&2SummaryInformation(˙˙˙˙*DocumentSummaryInformation8˙˙˙˙˙˙˙˙˙˙˙˙2CompObj˙˙˙˙jObjectPool˙˙˙˙˙˙˙˙˙˙˙˙@ňÉ.PéĆ@ňÉ.PéĆ˙˙˙˙˙˙˙˙˙˙˙˙ţ˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙˙ţ˙ ˙˙˙˙ ŔFMicrosoft Word Document MSWordDocWord.Document.8ô9˛q