Ethics and Finances

1.1 Cash Receipting and Deposit Policy

Purpose

Establish a uniform control design for all departments of Fayette that receive cash. This policy has been developed and approved by the Fayette Town Council, who ultimately is responsible for the overall design and implementation of organizational controls. Over time it is expected this policy will be adjusted for changes in systems and organizational structure at which time the Treasurer will propose changes to the council for review and approval.

1.2 Cash Receipts at Separate Individual Locations

All funds received are entered into the accounting system at the time of the transaction or if the transaction occurs at a location without access to the accounting system the funds will be logged into a pre-numbered receipt book with enough detail to determine where/who the funds came from, the purpose for receiving the funds, the method of payment; cash, check, credit card etc., and designate the appropriate account. Manual receipts should have three copies; Customer copy, a Treasurer copy and a location copy.
At the end of each day the person responsible for receiving cash will close out their cash drawer, reconcile the system generated report to the cash in the drawer, place cash, checks and credit card receipts received along with the report in a deposit bag and either deliver it to the bank or place it in a secure (locked) place for deposit on the next business day.
Void/adjusted transactions. If a transaction needs to be voided or adjusted it should be done by two employees. The Clerk and Treasurer will sign off on the adjustment or voided transaction explaining the circumstances causing the adjustment. If the location is using a manual receipt book all copies of the receipt should be present for any voided receipt. The system should be designed to generate a report of all adjusted/voided transactions to facilitate monitoring of this process.

Every effort should be made to ensure large quantities of cash are not on hand at any location overnight. If a location has a large transaction or series of transactions leaving cash on hand over $1,000 the deposit should be made in the same day.
When deposits are made with the Treasurer’s office the town clerk will turn over the funds and watch as it is counted, receive a receipt detailing the amount, date of receipt and the signature of the Treasurer's office employee who took custody of the funds. This receipt will be returned to the location and kept with the receipt records. Any discrepancy in the funds being deposited and the supporting documentation should occur when custody of the funds changes.
The Treasurer’s office enters the deposit into the accounting system, and takes funds to the bank.
The town will install and maintain surveillance systems in offices receiving funds. Surveillance evidence will be maintained for 30 days.
Mail will be opened in the presence of two or more employees and any correspondence containing payments will be removed and processed prior to distributing mail to individual persons or departments.

1.3 Deposits with Treasurer

The treasurer will receive funds from the clerk, count the funds, compare the amount received to the supporting documentation provided and give a receipt back to the town clerk with the amount received, the date, and that employees name and signature.
The Treasurer enters the information from the deposit into the Accounting system.
At the end of each day, the Treasurer will compile all cash and checks received, match the total to the total receipts in the accounting system, and create a deposit slip (deposit information should be sufficiently detailed to allow a reviewer to trace individual transactions from satellite locations into the deposit and verify that the funds were received by the bank.
Copies of deposit slips are maintained and used to reconcile bank statements to the accounting records.
Department heads for departments that collect cash should review the revenue recorded into the accounting system with their copy of the deposits to ensure correct recording of cash. Where practicable the system should be designed to only allow receipts for cash receipts to be recorded to accounts that pertain to that office or department.
The town of Fayette may choose to modify deposit procedures to allow a department to make their own deposit into a bank account. In such cases the Treasurer should have access to the account and monitor the activity to ensure proper recording of transactions including adjustments, credits and withdrawals from the account.

2.1 Conflict of Interest Disclosure Form

Annual Conflict of Interest Disclosure Form

The following disclosures are required to be made annually by all officers of Fayette’s town council pursuant to Utah Code Annotated 17-16a-6, 7, and 8. If additional space is needed, please use a separate sheet of paper. Per statute, the information provided shall be kept on file with the Town of Fayette and may be subject to disclosure to the public.

I, ___________________________________________am the duly elected/appointed

_____________________________________________of the Town of Fayette.

I am an officer, director, agent, employee or owner of a substantial interest in the following business entities which are subject to the regulation of the Town of Fayette, and within such business entities, I hold the following positions:

Business Entity Name: Position within Business Entity:

Ownership of a substantial interest is defined in U.C.A. 17-16a-3(8) as an interest of 10% or more of the shares of a corporation, or a 10% or more ownership interest in other entities, legally or equitably held or owned by the officer, the officer's spouse, or the officer's children.

*Note: There is no case law or statutory guidance as to what constitutes a business entity "subject to regulation of the County." A business which is simply issued a business license by the County may or may not be deemed by a court, administrative agency, an auditor, or member of the public to be an entity regulated by the County. Businesses regulated by interlocal agencies of which the County is a member may or may not be deemed to be a business regulated by the County (i.e., a restaurant subject to regulations imposed by an interlocal agency).

A business entity which requires a conditional use permit to operate may more likely be deemed to be a business entity regulated by Fayette than a business that simply receives a business license from the County.

I am an officer, director, agent, employee or owner of a substantial interest in the following business entities which do business with or anticipate doing business withFayette:

Business Entity Name: Position within Business Entity:

Please note that pursuant to U.C.A. §17-16a-7, an officer must disclose his or her interest or involvement in such an entity immediately prior to any discussion in an open and public meeting pertaining to business that the [entity type] may do with any such entity, regardless of whether a disclosure of interest or involvement in the business was made in this document.

The following personal interests or investments of mine create a potential or actual conflict between my personal interest and my public duties:

* * * OPTIONAL DISCLOSURES * * *

The following disclosures of other business interests, investments, and other matters are not required to be made by law, but are made with the intent to more fully disclose other interests that may be deemed relevant to the administration of public duties, or in furtherance of my intent to provide a more complete disclosure of my economic or personal activities, or for other reasons:

DATED THIS _______ DAY OF __________________ [year]

SWORN TO AND SUBSCRIBED BY ME

THIS _______ DAY OF __________________ [year]

NOTARY PUBLIC

3.3 Conflict of Interest Policy

3.1 Overview

Town of Fayette officers individually commit themselves in their official capacity to ethical, businesslike, and lawful conduct, including appropriate use of their authority and decorum at all times. Officers must avoid even the appearance of impropriety to ensure and maintain public confidence in the Fayette town council. Officers owe a fiduciary duty to the Fayette town council and must not act in a manner that is contrary to that duty or to the interests of the Fayette town council. Officers must place the interests of the the Fayette town council over their own personal interests with respect to the governance, policy, strategic direction and operations of the Fayette town council.

3.2 Policy

It is the intent of the Fayette town council to meet and exceed those protections against conflicts of interest contained in State law. Under this policy, a conflict of interest arises when an officer has a personal interest in a matter that is or may be in conflict with or contrary to the Fayette town council’s interests and objectives to such an extent that the officer is or may not be able to exercise independent and objective judgment within the context of the best interest of the Fayette town council. For the purposes of this policy, an officer’s “personal interest” includes those of his or her relatives, business associates or other persons or organizations with whom he or she is closely associated.

The following provisions shall serve as a guide to officers with respect to the affairs of the Fayette town council:
Fayette town council officers shall not receive, accept, take or solicit, directly or indirectly, anything of economic value as a gift, gratuity, or favor from a person or entity if it could be reasonably expected that the gift, gratuity, or favor would influence the vote, action, or judgment, or be considered as part of a reward for action or inaction. Officers are required to submit a report to the Mayor and the Fayette town council’s Internal Auditor of the actual or estimated value of any gifts or casual entertainment received as an officer that exceeds $50.00.
The complete confidentiality of proprietary business information must be respected at all times. Officers are prohibited from knowingly disclosing such information, or in any way using such information for personal gain or advancement, or to the detriment of the Fayette town council, or to individually conduct negotiations or make contacts or inquiries on behalf of the Fayette town council unless officially designated by the Fayette town council.
Officers are prohibited from acquiring or having a financial interest in any property that the town of Fayette acquires, or a direct or indirect financial interest in a supplier, contractor, consultant, or other entity with which the Fayette town council does business. This does not prohibit the ownership of securities in any publicly owned company except where such ownership places the officer in a position to materially influence or affect the business relationship between the Fayette town council and such publicly owned company. Any other interest in or relationship with an outside organization or individual having business dealings with the Fayette town council is prohibited if this interest or relationship might tend to impair the ability of the officer(s) to be independent and objective in his or her service to the Fayette town council.
If members of the immediate family of an officer have a financial interest as specified above, such interest shall be fully disclosed to the Fayette town council which shall decide if such interest should prevent the Town of Fayette from entering into a particular transaction, purchase, or engagement of services. The term “immediate family” means officer’s spouse, parent, dependent children, and other dependent relatives.
When a conflict of interest exists, the officer shall publicly declare the nature of the conflict and may recuse him or herself on any official action involving the conflict.
Officers may not realize, seek, or acquire a personal interest in a business that does business with the Fayette town council.
Officers shall complete a Conflict of Interest Disclosure Form annually by the end of January. This Form shall be signed and notarized. Completed Forms shall be submitted to the town clerk and made available to the public upon request.
The town clerk shall provide copies of all completed Forms to the Mayor of Fayette at the end of January each year.
The Mayor shall review all completed forms and consider the disclosures. The mayor should make changes to assignments, duties, or contracts deemed appropriate to eliminate or mitigate conflicts of interest within the Fayette town council.

4.1 Credit Card Policy

4.2 Credit Card Procedures

By requesting an Entity Credit Card, each applicant acknowledges that they have read and understand the Entity’s Policy and Procedures, in its entirety. These procedures provide information about the process, the types of purchases that can and cannot be made, records that must be maintained and reconciled monthly and miscellaneous information about the program.

4.3 To Obtain a Card:

Complete an Entity Credit Card Acceptance Agreement (Appendix A). All requests will be processed through the Town Clerk with final approval by the Town Council. The cardholder’s signature on the Acceptance Agreement (Appendix A) indicates that the cardholder understands the intent of the program and agrees to adhere to the guidelines established for Credit Card Policy and Procedures.

Upon receipt of an approved credit card, it is the responsibility of the cardholder to sign the back of the issued card. Applicants are responsible for the security of the card issued and the transactions made with the card. The credit card is issued in the name of the applicant and it will be assumed that any purchases made with the card will have been made by the applicant. The cardholder is the only person entitled to use the card issued. Failure to comply with the guidelines established for the program may result in severe consequences, up to and including termination of employment.

4.4 – Card Holder Responsibilities: It is the responsibility of the cardholder to:

Read and understand the Entity Credit Card Policies and Procedures
Sign the Entity Credit Card Acceptance Agreement. (See Appendix A)
Make only authorized purchases as prescribed by the Entity Purchasing Policy and approved departmental budget
Retain receipts for all transactions. In the absence of a receipt, a Missing Receipt Form must be completed and signed by the cardholder and a Member of the town council. (See Appendix B)
Reconcile the credit card statement upon its arrival. All reconciliations, statements, and receipts, with an attached Warrant request for each transaction, are due to the town clerk at the time of purchase but no later than the end of the month.
Keep the credit card and the corresponding account information secure. Immediately report any lost or stolen credit card and/or account information to the credit card company, and the Mayor.
Report fraudulent charges or any discrepancies in the credit card statement in a timely manner to the credit card company and the town council.

4.5 – Accountant Responsibilities

It is the responsibility of the town clerk to:

Request and oversee the issuance of new cards, through the Treasurer, and Town Council. The credit limit will be determined at the discretion of the Town Council
Inform the Town Council when limit changes or cancellations are needed due to personnel changes
Payment on Credit Cards is to be done immediately upon receipt
Credit Card reconciliations are to be completed within 15 days of payment due date
Review the cardholder’s reconciliation and transactions for completeness, accuracy, and compliance with the Town of Fayette’s policies and procedures
Address the cardholder about questionable transactions for clarification purposes
Report any misuses of credit cards immediately to the Town Council.
Sign the Warrant form for each cardholder after review
Insure that the Treasurer receives copies of receipts, if sales tax has been paid, in order for reimbursement from the State of Utah

4.6 – Approved Credit Card Purchases:

When applicable all charges should be run through the town council prior to use of the credit card.

Business related uses, subscriptions, seminars, dues, books
Office supplies, furniture
Small tools (purchase/rental), electrical, safety and building maintenance supplies
Vehicle maintenance supplies
Certain allowable travel expenditures:
Conference registrations or seminar rooms
Entity sponsored group gatherings
Hotel rooms

4.7 – Prohibited Credit Card Purchases:

The following purchases are strictly prohibited from being purchased by using an Entity credit card:

Any merchant, product, or service normally considered to be inappropriate use of Entity funds
Purchase of items for personal use or consumption
Purchasing in violation of the Entity Purchasing Policy
Capital equipment purchases/repair
Gift cards/certificates
Alcohol
Fuel for fleet vehicles unless traveling outside of Utah. The state gas card should be used for fuel purchases.
Splitting a purchase to remain under purchasing policy limits
Consultants:
Architects
Engineers
Attorneys and Attorney’s fees
Medical, including hospital/doctor visits

4.8 – Built-In Restrictions:

Each card is assigned Monthly and Single-Purchase credit limits. If you find over time that these limits are too low to accommodate your monthly requirements, please contact the Mayor to review the limit given. The Fayette Town Council has the ability to block, if necessary, certain supplier’s Merchant Category Codes. If the Entity chooses to block a Merchant the card will be declined.

4.9 – Reconciliation and Payment:

Credit Card Invoices will be paid by the town clerk as outlined in Section 1.30. The cardholder will not be required to pay the Monthly Statement using personal funds. The program does not impact the cardholder’s personal credit rating in any way.

The cardholder is required to obtain and retain all receipts for goods and services purchased when using the credit card. If purchases are made via phone, mail, e-mail or other electronic means, ask the supplier to include and itemized receipt with the goods when the product is shipped to you. This itemized receipt is the only original documentation specifying whether or not sales tax has been paid against the purchase.

Each cardholder will receive a statement identifying all transactions made against the card during the previous billing cycle. The statement must be reconciled against the receipts for accuracy. The reconciled statement is to be sent to the treasurer for review, and approval. The cardholder’s activity may be audited at any time.

4.10 – Disputed Transactions:

Disputes on credit cards must be identified in writing to the issuing credit card company within 30 days of the monthly statement date. If a dispute is not identified in writing within 30 days of the Monthly Statement date the issue must then be resolved between the card holder and the supplier of the product.

The cardholder is responsible to identify possible disputed or fraudulent transactions on the monthly statement provided to them for reconciliation. If an audit is conducted on the cardholder’s account, the cardholder must be able to produce receipts and/or proof that the transaction occurred. If an error is discovered, the cardholder is responsible for showing that the error or dispute resolution process was completed.

It is the cardholder’s responsibility to notify immediately the Entity Accountant if there is a possible dispute on an issued credit card.

4.11 – Employee Termination:

Upon notice of a cardholder terminating their current employment, the cardholder is responsible to turn in the card to the town clerk along with any outstanding original receipts. The town clerk should immediately notify the Bank so they can notify the card issuer and close the account

Appendix A

CREDIT CARD HOLDER ACCEPTANCE AGREEMENT

The following Credit Card Acceptance Agreement must be signed by all authorized employees of the Town of Fayette with access to a credit card.

I understand that Entity has authorized my use of an Town of Fayette credit card for authorized expenditures on its behalf. In accepting and/or using the card, I agree to be bound by the terms and conditions which follow.

I will use the card issued to me for the payment of authorized expenses consistent with my organizational responsibilities and to satisfy the needs of my department and the Entity
I will not use the card to obtain cash advances
I understand that I am the only authorized card user and accept the responsibility and accountability for the protection and proper use of the card
I will not use the card for personal use or for any other non-Entity purposes
I understand that all purchases shall be made in accordance with applicable purchasing and credit card policy and procedures approved by the Town Council
I understand that I will be responsible for the timely reconciliation of all credit card transactions charged to my assigned card
I understand that I am responsible to provide appropriate documentation/receipts for credit card transactions charged to my assigned card
I will surrender my assigned card to the town clerk in the event of my separation from the Entity
I understand that any charges against my assigned card that are not properly identified or not allowed by the Town Council shall be paid by me by check, or United States currency. I further understand that any employee who has been issued a card shall not use the card if any disallowed charges are outstanding and shall surrender the card upon demand of the Mayor or Member of the Town Council
I will immediately report any stolen or lost card to the Administrator

I understand that any variance and/or violation of the above conditions will result in cancellation of my assigned credit card. Misuse of the card could result in disciplinary action and/or personal liability for unapproved charges. All Town of Fayette credit cards are subject to examination by external and internal auditors.

I HAVE READ AND I UNDERSTAND THE ABOVE CONDITIONS.

Name: _______________________ Department: ______________________

Signature: ____________________ Credit Card #: _____________________

5.1 Ethical Behavior Pledge Form

Annual Ethics Pledge

The following pledge is required to be made annually by all officers and employees of Fayette Town:

I, ____________________________________________am the duly elected/appointed

______________________________________________of The Town of Fayette.

I pledge to adhere to the code of ethics as approved by the Town of Fayette. These topics include, but are not limited to: improper use of official position, accepting gifts or loans, disclosing privileged information, retaining a financial or beneficial interest in a transaction, nepotism, misuse of public resources or property, outside employment, political activity, fair and equal treatment, and conduct after leaving office or employment. Additionally, I pledge to disclose all conflicts of interest on the conflict of interest disclosure form. I understand that state statute provides for penalties for violation of specific unethical behavior. Signing this document verifies that I have been provided time to read applicable statutes and ordinances, as well as the Fayette code of ethics.

DATED THIS _______ DAY OF __________________ [year]

SWORN TO AND SUBSCRIBED BY ME

THIS _______ DAY OF __________________ [year]

NOTARY PUBLIC

6.1 Ethical Behavior Policy

Employee Code of Ethics

Prohibited Conduct

No current employee or officer, as specified, shall:

6.2 Disqualification from Acting on the Town of Fayette Business.

Engage in any transaction or activity, which is, or would to a reasonable person appear to be, in conflict with or incompatible with the proper discharge of official duties, or which impairs, or would to a reasonable person appear to impair, the employee's independence of judgment or action in the performance of official duties and fail to disqualify him or herself from official action in those instances where conflict occurs;
Have a financial or other private interest, direct or indirect, personally or through a member of his or her immediate family, in any matter upon which the employee is required to act in the discharge of his or her official duties, and fail to disqualify him or herself from acting or participating;
Fail to disqualify him or herself from acting on any transaction which involves the Town of Fayette and any person who is, or at any time within the preceding twelve (12) month period has been a private client of his or hers, or of his or her firm or partnership;
Have a financial or other private interest, direct or indirect, personally or through a member of his or her immediate family, in any contract or transaction to which the Town of Fayette or any Town agency may be a party, and fails to disclose such interest to the appropriate authority prior to the formation of the contract or the time the Town of Fayette or Town agency’s enter into the transaction; provided, that this paragraph shall not apply to any contract awarded through the public bid process in accordance with applicable law.

6.3 Improper Use of Official Position.

Use his or her official position for a purpose that is, or would to a reasonable person appear to be primarily for the private benefit of the employee, rather than primarily for the benefit of the Town of Fayette; or to achieve a private gain or an exemption from duty or responsibility for the employee or any other person;
Use or permit the use of any person, funds, or property under his or her official control, direction, or custody, or of any Fayette funds or property, for a purpose which is, or to a reasonable person would appear to be, for something other than a legitimate purpose.
Except in the course of official duties, assist any person in any transaction where the employee's assistance is, or to a reasonable person would appear to be, enhanced by that employee's position with the Town Council; provided that this subsection shall not apply to: any employee appearing on his or her own behalf or representing himself or herself as to any matter in which he or she has a proprietary interest, if not otherwise prohibited by ordinance;
Regardless of prior disclosure thereof, have a financial interest, direct or indirect, personally or through a member of his or her immediate family, in a business entity doing or seeking to do business with the Town of Fayette, and influence or attempt to influence the selection of, or the conduct of business with that business or entity.

Accept Gifts or Loans.
1. Ask for or receive, directly or indirectly, any compensation, gift, gratuity, or thing of value, or promise thereof, for performing or for omitting or deferring the performance of any official duty; except that the following shall be allowed:
  1. Unsolicited flowers, plants, and floral arrangements;
  2. Unsolicited advertising or promotional items of nominal value, such as pens and notepads;

Unsolicited token or awards of appreciation in the form of a plaque, trophy, desk item, wall memento, or similar item;

Unsolicited food items given to a department when the contents are shared among employees and the public;
Unsolicited items received for the purpose of evaluation or review provided the officer or employee has no personal beneficial interest in the eventual use or acquisition of the item by the Town Council;
Information material, publications, or subscriptions related to the recipient’s performance of official duties;

Food and beverages consumed at hosted receptions where attendance is related to official duties;
Meals, beverages, and lodging associated with retreats or other meetings where the official serves as a representative, designee or is otherwise assigned to another organization or entity from the Town of Fayette;

Travel costs, lodging, and tuition costs associated with the Town of Fayette sanctioned training or education when not provided by a private entity under contract with the Town of Fayette;
Admission to, and the cost of food and beverages consumed at, events sponsored by or in conjunction with a civic, charitable, governmental, or community organization and other officials or employees of similar agencies are in attendance;
Unsolicited gifts from dignitaries from another entity or other jurisdiction that are intended to be personal in nature;

Campaign contributions; and
Unsolicited gifts with an aggregate economic value of $50.00 or less from a single source in a calendar year received either directly or indirectly by the official or employee.

6.4 Disclose Privileged Information.

Disclose or use any privileged or proprietary information gained by reason of his or her official position for the immediate or anticipated personal gain or benefit of the employee or any other person or entity; provided, that nothing shall prohibit the disclosure or use of information which is a matter of public knowledge, or which is available to the public on request.
Financial or Beneficial Interest in Transactions.

Regardless of prior disclosure an employee or officer may not participate in or benefit from (personally or through his or her family) a contract or agreement where that employee or officer acted as an agent of the Fayette Town Council. This includes receiving compensation, gratuity or other benefit from an interested party of an agreement or contract with The Town of Fayette.

1. Violate Utah Code 52-3, which prohibits employment of relatives, with few exceptions.

6.5 Misuse of Public Resources or Property.

Violate Utah Code 76-8-4, which delineates the unlawful use of public funds and destruction of property, including records.

6.6 Outside Employment.

Retain secondary employment outside of the Fayette Town Council employment, which, as determined by The Town of Fayette, and according to Utah Administrative Code R477-9-2:
1. Interferes with an employee's performance.
2. Conflicts with the interests of the Town Council or the State of Utah.

Gives reason for criticism or suspicion of conflicting interests or duties.

6.7 Political Activity.

Except as otherwise provided by law:
1. The partisan political activity, political opinion, or political affiliation of an applicant for a position with Fayette’s Town Council may not provide a basis for denying employment to the applicant.
2. A Town Council officer's or employee’s partisan political activity, political opinion, or political affiliation may not provide the basis for the officer or employee's employment, promotion, disciplinary action, demotion, or dismissal.

A Town Council employee may not engage in political campaigning or solicit political contributions during hours of employment.

A Town Council officer or employee may not use the Town of Fayette equipment while engaged in campaigning or other political activity.
A Town Council officer or employee may not directly or indirectly coerce, command, or advise another Town of Fayette officer or employee to pay, lend, or contribute part of the officer's or employee's salary or compensation, or anything else of value to a political party, committee, organization, agency, or person for political purposes.
A Town Council officer or employee may not attempt to make another officer or employee's employment status dependent on the officers or employee's support or lack of support of a political party, affiliation, opinion, committee, organization, agency, or person engaged in political activity.

A Town Council employee who has filed a declaration of candidacy may:
1. be given a leave of absence for the period between the primary election and the general election; and
2. Use any vacation or other leave available to engage in campaign activities.
Neither the filing of a declaration of candidacy nor a leave of absence under this section may be used as the basis for an adverse employment action, including discipline and termination, against the employee.
Nothing in this chapter shall be construed to:
1. prohibit a Town Council officer or employee's voluntary contribution to a party or candidate of the officer or employee's choice; or
2. Permit a Town Council officer or employee partisan political activity that is prohibited under federal law.
No Town Council officer or employee shall solicit or participate in soliciting any assessment, subscription, or contribution to any political party during working hours on the premises of any Town Council property.
No Town Council officer or employee shall promise any appointment to any position with Town Council as a reward for any political activity.

6.8 Fair and Equal Treatment.

No person shall be appointed to, removed from, or in any way favored or discriminated against with respect to any appointive public office because of such person's race, color, age, religion, sex, national origin, or functional limitation as defined by applicable state or federal laws, if otherwise qualified for the position or office.
No Town Council officer or employee shall grant any special consideration, treatment or advantage to any citizen beyond that which is available to every other citizen.

Prohibited Conduct After Leaving Town Council:
1. No former employee shall, during the period of one (1) year after leaving Town Council office or employment:
  1. Disclose or use any privileged or proprietary information gained by reason of his/her Town Council employment for his/her gain or anticipated gain, or for the gain or anticipated gain of any person, unless the information is a matter of public knowledge or is available to the public on request;
  2. Assist any person in proceedings involving an agency of Town Council with which he/she was previously employed, involving a matter in which he or she was officially involved, participated or acted in the course of duty;

Represent any person as an advocate in any matter in which the former employee was officially involved while a Town Council employee;

Participate as a competitor in any competitive selection process for a Town of Fayette contract in which he or she assisted the Town of Fayette in determining the project or work to be done or the process to be used.

7.1 IT and Computer Security Policy

Statement

The Town of Fayette furnishes computers for employees’ use in conducting Town of Fayette business.

This includes access to e-mail and the Internet. The internet contains many useful features, including email to non-Town of Fayette resources, access to research materials, and information exchange. The purpose of this policy is to establish basic rules for employees’ use of Fayette’s computer system, including the Internet and email.

Computer System, Internet and E-mail Use Policies

The Internet can be misused in a variety of ways, including but not limited to:

Downloading files that contain viruses, thereby endangering Town of Fayette information services;
Accessing objectionable material;
Wasting work time by performing unauthorized research or accessing non business-related information and people or for computer games, or online games.

7.1 Individual Responsibilities:

Internet users are responsible for complying with this and all other Town of Fayette policies when using the Town of Fayette’s resources for accessing the Internet. Violation of this policy is grounds for disciplinary action, up to and including termination.

7.2 General Policies for Use of the Entity’s Computer System, Including the Internet:

An employee does not have a right to privacy when using the Internet via Entity resources and employees should not expect or assume any privacy regarding the content of email communications. The Entity reserves the express right to monitor and inspect the activities of the employee while accessing the Internet at any time, and to read, use and disclose e-mail messages. In addition, all software, files, information, communications, and messages (including emails) downloaded or sent via the Internet using Town of Fayette resources are the Town of Fayette’s records and property of the Town of Fayette; such records are subject to potential review and disclosure under the public disclosure law of the State of Utah. Even after an email message has been “deleted,” it may still be possible to retrieve it.

The Mayor has the right to restrict or prohibit any employee from Internet access for violation of the policy. Violations may also result in disciplinary action, up to and including termination.

Internet use via Town of Fayette resources is for Town of Fayette business. Except as outlined here, use of the Town of Fayette’s computer, Internet and email services are for Town of Fayette business only. Some limited personal use is permitted, so long as it does not result in cost to the Town of Fayette, does not interfere with the performance of duties, is brief in duration and frequency, does not distract from the conduct of Town of Fayette business and does not compromise the security or integrity of Town of Fayette information or software. Such limited use shall not occur on “paid time,” but is permitted immediately before or after work hours and during an employee’s breaks. Examples of allowable personal use include accessing a weather report or news item on the Internet, or transmitting email to a family member to assure safe arrival at home. Any personal use of the Town of Fayette ’s computer, Internet and email services must comply with all applicable laws and the Town of Fayette’s policies, including anti-discrimination policies and Internet usage policy.

Internet use must comply with applicable laws and Town of Fayette policies including but not limited to all federal and state laws, and Town of Fayette policies governing sexual harassment, discrimination, intellectual property protection, privacy, public disclosure, confidentiality, misuse of Town of Fayette resources, information and data security.

All Internet use must be consistent with the Town of Fayette’s Personnel Policies Manual.

the Town of Fayette ’s computer system permits employees to perform jobs, share files, and communicate internally and with selected outside individuals and entities in the performance and conduct of Town of Fayette business. Employees are prohibited from gaining unauthorized access to another employee’s email messages, or sending messages using another employee’s password.

In order to prevent potential Town of Fayette liability, it is the responsibility of all Internet users to clearly communicate to the recipient when the opinions expressed do not represent those of the Town of Fayette.

the Town of Fayette has the capability and reserves the right to access, review, copy, modify and delete any information transmitted through or stored in its computer system. The Town of Fayette may disclose all such information to any party (inside or outside the Town Council) it deems appropriate and in accordance with applicable law. Accordingly, employees should not use the computer system to send, receive or store any information they wish to keep private. Employees should treat the computer system like a shared file system–with the expectation that files sent, received or stored anywhere in the system will be available for review by any authorized representative of the Town of Fayette for any purpose, as well as the public if a proper request is made for public records.

Good judgment should always be employed in using the Town of Fayette’s email and Internet systems. Employee email messages may be read by someone other than the person(s) to whom they were sent. Email inconsistent with the Town of Fayette’s policies must be avoided. For example, it is prohibited to make jokes or comments which could offend someone on the basis of gender, race, age, religion, national origin, disability or sexual orientation. These comments would be in direct conflict with the Town of Fayette’s policies prohibiting discrimination and harassment. Accordingly, employees should create and send only courteous, professional and businesslike messages that do not contain objectionable offensive or potentially discriminatory material.

Caution should be taken in transmitting confidential information on the computer system. Employees should use due care in addressing email messages to assure messages are not inadvertently sent to the wrong person inside or outside the Entity. Email creates a written record subject to court rules of discovery and may be used as evidence in claims or legal proceedings. Once sent, email cannot be retracted. Even after deletion at a workstation, email can be retrieved and read.

The safety and security of the Town of Fayette’s network and resources must be considered at all times when using the Internet. Any programs from a non-current source (i.e., software that is not purchased in original diskette or CD ROM format) or which involve executable or binary files must not be downloaded or installed without prior permission from the Mayor and without being properly scanned for viruses. Employees are not to share or reveal individual passwords to anyone.

There is a wide variety of information on the Internet. Some individuals may find information on the Internet offensive or otherwise objectionable. Individual users must be aware that the Town of Fayette has no control over available information on the Internet and cannot be responsible for the content of information.

7.4 Prohibited Uses of the Internet:

The following is a non-exclusive list of prohibited uses of the Internet and email:

Commercial use – any form of commercial use of the Internet is prohibited;
Solicitation – the purchase or sale of personal items or non-business items through advertising on the Internet is prohibited;
Copyright violations – the unlawful reproduction or distribution of copyrighted information, regardless of the source, is prohibited;
Discrimination / Harassment – the use of the Internet to send messages or other content which is harassing, derogatory or unlawfully discriminatory to employees, citizens, vendors or customers is prohibited;
Political – the use of the Internet for political purposes is prohibited;
Aliases / Anonymous messages / misrepresentation – the use of aliases or transmission of anonymous messages is prohibited. Also, the misrepresentation of an employee’s job title, job description, or position with the Town of Fayetteis prohibited;
Social networking sites – the accessing and/or creation of social networking sites, such as Facebook, Twitter, Instagram, Blogs and similar sites is prohibited for non-entity business purposes;
Instant messaging;
Misinformation / Confidential Information – the release of untrue, distorted, or confidential information regarding Town of Fayette business is prohibited;
Viewing or Downloading of Non-Business-Related Information - the accessing, viewing, distribution, downloading, or any other method for retrieving non-Town of Fayette related information is prohibited. This includes, but is not limited to, entertainment sites, pornographic sites, sexually explicit sites, chat rooms and bulletin boards;
Unauthorized attempts to access another’s network or e-mail account;
Display or transmission of sensitive or proprietary information to unauthorized persons or organizations;
Spamming email accounts from the Town of Fayette’s email services or Town of Fayette machines.

Nothing in this chapter prohibits the use and access of the described systems for bona fide law enforcement and investigation purposes.

8.1 Personal use of Entity Assets Policy

Personal use of entities computers

Personal use of the Town of Fayette computer software and applications must comply with the Town of Fayette Acceptable Computer Use Policy, which prohibits the use of the Town of Fayette resources for personal for-profit business, religious, or political activities, or for personal financial benefit outside of employment. Offensive (i.e. pornographic), harassing, discriminatory, or illegal (i.e. gambling) activities are prohibited. Personal use of software and applications which disrupts or distracts the conduct of the Town of Fayette business due to volume, timing, or frequency is considered an unacceptable use of the Town of Fayette resources.

Costs associated with applications downloaded to the Town of Fayette cell phones is the financial responsibility of the user assigned to the cell phone. Downloaded applications should not be offensive, harassing, discriminatory or illegal (i.e. gambling) in content. Applications with security vulnerabilities should be uninstalled.

The personal use of social networking applications (e.g. Facebook, Twitter, Instagram, and LinkedIn) is not permitted during work time.

Office computers may be used at home by the employee since use of authorized software increases the employee’s knowledge of the software. Unauthorized software may not be installed or used on the computer. Personal use must comply with the Acceptable Computer Use Policy which does not allow for personal for-profit business, religious, or political activities, or for personal financial benefit outside of employment. The computer is only to be used by the Town of Fayette employees. Installation of employee personal printers must be pre-authorized.

Personal Use of Printers, Photocopy and Fax Machines

Photocopiers and printers are primarily reserved for Fayette Town business use. Long distance charges incurred as a result of a personal fax transmission shall be the financial responsibility of the employee and reimbursed to the Town of Fayette.

Non-Entity use of equipment

the Town of Fayette equipment may only be used for official purposes except when rented for personal use. Certain equipment of the Town of Fayette may be rented after hours and on weekends and government holidays for personal use by employees and the public based upon the fee schedule set by the Mayor. Equipment may not be rented for commercial uses. The availability of equipment is subject to the discretion of the department head who is responsible for the equipment. Renters of the Town of Fayette equipment must abide by the terms of the rental agreement.

Entity issued credit or purchasing card

An entity credit or purchasing card may be issued to certain employees to assist in handling the Town of Fayette purchases or travel costs. These cards are to be used for Town of Fayette-related purchases only. Personal use of these cards is not allowed. All charges made to an entity card must be paid upon receipt of the statement. See Fayette’s policy on credit/purchasing cards.

Administrative or staff time

Employees should not ask administrative or clerical staff to use Fayette’s time to work on assignments or perform tasks which are not Town of Fayette related or are for personal use or gain.

9.1 Procurement Policy

An ordinance of Fayette prescribing the manner the Fayette Council shall procure goods and services.

General Provisions

9.2 Purchasing Agent Designated

. [Enter title of purchasing agent] is hereby appointed and designated as the Fayette Council purchasing agent. The Purchasing Agent may from time to time appoint another person to undertake all or some of the duties of the Purchasing Agent set forth herein or appointed to him.

9.3 Authority to Enter into and Execute Contracts.

All contracts are to be approved by the Fayette Town Council. No department, office, advisory or policy board or other organization of the town of Fayette, nor any officer or employee thereof, shall be empowered to execute any purchase order or contract except as specifically authorized in this ordinance or by other applicable law. All contracts in violation of this provision are considered void and may result in the personal obligation and liability of persons at fault for such violations.

9.4 Conflict of Interests Prohibited.

No officer, employee, agent, representative or member of any committee of the Fayette Town Council shall have a financial interest in any contract, bid, or proposal; receive any compensation or gift from any bidder or proposer; or have any other conflict of interest (See Utah Code 67-16 and 17-16a).

9.5 Competitive Procurement.

Unless exempted by this policy, all purchases and contracts shall be awarded on a competitive basis, as required by this Ordinance/Resolution and applicable State and Federal law.

9.6 Participation in State Procurement Unit Agreement and Contracts. Pursuant to Utah Code 63G-6a-2105, the Fayette Council may make purchases from or participate in state public procurement unit agreements and contracts, pursuant to the terms of said agreements and contracts without soliciting additional procurement options.

9.7 Unethical Purchasing Practices.

Failure of any agent, officer or employee to comply with ethical purchasing requirements may result in suspension, termination, being personally liable for the purchase and/or criminal prosecution. All agents, officers and employees engaged in the procurement process for the Fayette Council will maintain high ethical behavior in agreement with Utah Code 67-16, Utah Public Officers’ and Employees’ Ethics Act and avoid the following practices:

Dividing a procurement to avoid following policy (see Utah Code 63G-6a-2404.3)
Kickbacks and Gratuities (see Utah Code 63G-6a-2404, 67-16-5 through 67-16-6)
Failure to Disclose conflicts (see Utah Code 63G-6a-1205 & 67-16-9)
Cost-plus-a-percentage-of-cost contracts (see Utah Code 63G-6a-1205)

the Fayette Council purchases are not subject to sales tax. For vendors requiring documentation of tax-exempt status, a TC-712G Exemption Certificate for Governments and Schools may be obtained from the [Purchasing Agent, Purchasing Agent contact information].
When a procurement involves the expenditure of State or Federal funds, the Fayette Council shall comply with the applicable State and Federal laws and regulations.

9.8 Authorization Requirements for Purchases

Purchases up to $1,000. All procurements of services and goods in an amount less than $1,000 may be approved by the Mayor / Town Council, provided such procurements have been budgeted for within the department and are in line with the budgeted purposes and responsibilities of said department.
Purchases over $1,000. All procurements of services and goods in an amount over $1,000 must have accompanying paper work and approved by the town council, Mayor and Town Clerk prior to initiating the purchase. Descriptions of items or services will use sufficient and descriptive terminology to allow the reviewer to understand what is being purchased and why, part numbers by themselves are not sufficient.
Purchases over $5,000. All procurements of services and goods in an amount over $5,000 must have a purchase order approved by the Town Council, Mayor, and Town Clerk. Documentation of the solicitation of three quotes or reference to the exemption of those requirements must be attached. (See telephone quote sheet at the end of this policy).
Purchases over $15,000. All procurements of services and goods in an amount over $15,000 must be put out for competitive bid to be prepared and approved by the Town Council, Mayor, and Town Clerk (See section of Competitive Bids for requirements). Purchases over $15,000 require a written contract to be approved in an open meeting.
Avoidance of approval and written contract requirements. Purchases shall not be divided into smaller purchases for the purpose of evading the approval process required by this policy, or for the purpose of avoiding the need to obtain a written contract.
Competitive Sealed Bids – When Required
1. All procurements of goods which are reasonably anticipated to exceed $15,000 shall be obtained by competitive sealed bidding. The Mayor may also require competitive sealed bidding for the procurement of goods and services for any amount.
2. In the event that bids exceed available funds and the lowest responsive and responsible bid does not exceed funds available by more than five percent, the Board may, where time or economic considerations preclude re-solicitation of work of a reduced scope, negotiate an adjustment of the bid price, including changes in the bid requirements, with the lowest responsive and responsible bidder, in order to bring the bid within the amount of available funds.
3. Content of Invitation for Bids. An invitation for bids shall:
4. State that the Fayette Council is seeking bids for a procurement;
5. Contain information on how to contact the person with the most knowledge about the procurement;

State the period of time during which bids will be accepted;

Describe the manner in which a bid shall be submitted;
State the address at which a bid may be submitted, and the person to whom the bid should be submitted;
Describe the goods or services sought to be procured;

List or refer to the objective criteria that will be used to evaluate the bids.
To the extent possible, include or reference significant contractual terms and conditions.

State the date, time and place for the public opening of all bids.
An invitation to bid may require attendance at a pre-bid meeting for the purpose of obtaining additional information relevant to the bid. The invitation shall list the time, date and place of any pre-bid meeting that will take place.
An invitation to bid may require that a bidder obtain additional specifications and objective criteria too lengthy to publish in the invitation for bids. The invitation to bid shall indicate where such information may be obtained.
All invitations for sealed bids shall be published at least once in a newspaper of general circulation at least 14 days prior to the deadline for submission of a bid.
All sealed bids shall be opened by the Town Council or designated representative in an open public meeting, before one or more witnesses, at the time and place indicated in the invitation for bids. The name of the bidder and the amount of each bid shall be recorded and made available to the public. Bids shall not be accepted after the time for submission of a bid has expired.
The Mayor shall reject bids from further evaluation that are: incomplete, illegible, conditional, modify bid requirements, contain additional terms or conditions, divide bid into parts, failed to attend required pre-bid meetings, fail to confirm requirements or specifications, the bidder has a pending dispute with the Fayette Council on a previous project or where the Town Council reasonably concludes that the bidder is unable to satisfactorily fulfill the bid requirements or has engaged in unlawful or unethical conduct in attempting to secure the bid. Any bidder whose bid has been rejected may obtain from the Town Clerk a written finding stating the specific reason the bid was rejected.
The Mayor shall award the bid/contract to the lowest qualified bidder or the bidder who best satisfies the objective criteria described in the invitation for bids which may include: Experience, performance ratings, inspection of workmanship, suitability, quality, likely compatibility with existing assets or practices, availability, warrantee, references, licensure, proximity or other criteria reasonably specified in the invitation to bid.
Tied bids may be resolved using any reasonable criteria and at the sole discretion of the Town Council.
The Fayette Council may cancel the bid process or reject all bids in whole or in part if it determines that; no bids met bid requirements, there are insufficient funds, the item is no longer needed or the specifications or timing does not meet the Fayette Council’s current needs or long-term plans. In the event of a bid cancelation the Mayor shall publicly state the reason for the cancellation and make that information available for public inspection.
Exemptions from competitive bid requirements may include the following: Sole source providers, service contracts with professionals or specialists, emergency purchases. The Town Clerk shall sufficiently document the reason for not competitively bidding the procurement and have it approved by the Mayor.
Protests to the bidding process shall be submitted to the Mayor in writing within 7 days. The Town Council will respond to the protest within 14 days of receiving the complaint. The Mayor’s decision may be appealed to the Town Council in writing within 7 days. The Town Council may address the appeal at its next regularly scheduled meeting or hold a special meeting to evaluate the merits of the protest appeal.

QUOTE SHEET

Product or Service Requested: (Include specific project requirements such as required completion date etc.)

______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Vendor #1:

Company Name: ______________________________________________________________

Person Contacted: ___________________________ Date Contacted: ____________________

Method of Contact: □ Phone □ E-mail □ In-person □ Other:

Contact Information: Phone: ______________ Address: _________________________

Amount Quoted: (Or attach vendor’s written proposal or bid) _____________________

Vendor #2:

Company Name: ______________________________________________________________

Person Contacted: ___________________________ Date Contacted: _____________

Method of Contact: □ Phone □ E-mail □ In-person □ Other:

Contact Information: Phone: ______________ Address: _________________________

Amount Quoted: (Or attach vendor’s written proposal or bid) _____________________

Vendor #3:

Company Name: ______________________________________________________________

Person Contacted: ___________________________ Date Contacted: _____________

Method of Contact: □ Phone □ E-mail □ In-person □ Other:

Contact Information: Phone: ______________ Address: ________________________

Amount Quoted: (Or attach vendor’s written proposal or bid) _____________________

Other Items to be considered that may be found in purchasing policies:

Requirement for W-9’s to be submitted for all new vendors
Exempting Payroll, and Utilities from purchase order requirements
Allowing Purchasing Agent authority to modify PO’s up to a percentage for freight or other unforeseeable items.
Allowance for preference of local vendors (this is not allowed when expending Federal Funds.
Requirement for contracts to be reviewed and approved by the County Attorney
Disposition of Surplus Property
Records retention for bid documentation
Anti-collusive bidding

10.1 Procuring a Fee Accountant

Many local governments are small and don’t have enough transactions to merit hiring full time or trained accounting staff. As entities grow, apply for grants, and/or seek additional assurance that financial information is accurate, a fee or contract accountant is a viable option. Fee accountants may be hired to reconcile accounts, fill out forms, transmit reports to regulatory agencies, or even help prepare the budget. If there is a function that the entity’s governing body or staff is unable to adequately perform (time constraints, training, etc.), the entity may choose to use a fee accountant. The purpose of this document is to provide guidance for hiring a fee accountant.

Assess the need – Determine why you want a fee accountant. Do you require additional assistance to review transactions, help with bank reconciliations, file reports, perform an internal audit function, or complete another responsibility?
Determine the timeframe – If your entity is small, once per year may be all that is required.
Solicit an Accountant – Most governmental entities have a purchasing policy that stipulates a threshold where a formal request for proposal or bid process is required. If your entity purchasing policy allows for the use of state cooperative contracts, see the Approved Vendor list at auditor.utah.gov for accounting firms that maintain existing state contracts. Consider calling references from other governmental clients of the proposed fee accountant.
Select the Accountant– When selecting a fee accountant, consider: timeliness and quality of service, location/accessibility of the accountant, and the pricing/fee arrangement.
Establish Clear Expectations – Clear expectations are essential when developing professional relationships and engagements. The following should be considered and placed into a written agreement or contract:
- Deliverables – What is the fee accountant going to provide? For example: completed bank reconciliations, financial reports, submit reports to regulators, preparation for the annual audit, etc.
- Resources – What will the entity provide for the accountant? Small entities may deposit all revenue in and pay all expenses out of the same bank account and provide the accountant with the account history which will be used to generate financial statements. Other entities may use an excel spreadsheet or an accounting system such as QuickBooks, Pelorus, Caselle, or Tyler. The accountant must be provided with all the appropriate resources, including access to staff, to enable the accountant to perform the contracted function.
Follow up/Communication - Good feedback is important for any professional relationship; inform the fee accountant if he or she is falling short of your expectations and work together to resolve any issues.

10.2 The following page is a sample Engagement letter for a fee accountant:

Appendix A

Sample Engagement Letter for a Fee Accountant

[Date]

[Accountant Name]

[Firm/Company Name, if applicable]

[Accountant Address]

[Accountant Address Continued]

Dear [Accountant Name]:

We look forward to our relationship and the expertise you will bring to [Entity Name]. This letter is to confirm our mutual understanding of the terms and objectives of our engagement, along with the nature and limitations of the services you will provide.

[Entity Name] management is responsible for the fair presentation of the financial statements, as well as designing, implementing, and maintaining internal controls with respect to financial reporting, preventing and detecting fraud, and identifying and ensuring that the entity complies with applicable laws and regulations. You will assist [Entity Name] by providing skill, knowledge, and experience, while performing the following services to [Entity Name] at the agreed-upon fee of [Hourly rate or flat fee, depending on pay arrangement—if an hourly rate is used consider using a “not-to-exceed” amount.

Bank Reconciliations, [Monthly by the 15th of each month]
Preparation of Financial Statements [Monthly, Quarterly, Annually by {date}]
Preparing and Submitting Annual reports to the Office of the State Auditor [Budget, Financial Report, Financial Certification, Self-Evaluation Form, Agreed-Upon Procedures Report, Impact Fee Report, Fraud Risk Assessment, etc. by {date}]
Internal Audit Services
Preparing for the Annual Audit including gathering supporting information and proposing adjusting journal entries required by GAAP

You will be provided with access to the [accounting system, bank statements, and {entity} staff]. Your main point of contact will be [Entity contact person and contact information. {If multiple individuals desire to be informed of progress enter their information here}].

Information provided to you and the resulting documents, combining schedules, financial statements, etc. are the property of [Entity Name] and must be made available to our external auditors or regulatory agencies in a timely manner if you are directed to do so by the [governing body].

If at any point in time you are not able to complete the agreed-upon services, you are required to communicate that to the governing body in writing so that other arrangements can be made to ensure [Entity Name] maintains strong internal controls and can fulfil its reporting requirements in a timely manner. This agreement will remain in effect until written notice is provided by one of the parties.

______________________________

Accountant

_____________________________

Signature

______________________________ Date

_____________________________

[Entity Representative]

_____________________________

Signature

_____________________________

Date

11.1 Reporting Fraud or Abuse Policy

Definition

"Improper governmental action" means any action by a Town of Fayette employee:

1) That is undertaken in the performance of the employee's official duties, whether or not the action is within the scope of the employee's employment; and

2) That is in violation of any federal, state, or local law or rule, is an abuse of authority, is of substantial and specific danger to the public health or safety or is a gross waste of public funds.

Reporting Fraud or Abuse

Employees who become aware of improper governmental actions should raise the issue first with t. If requested the Mayor the supervisor, the employee shall submit a written report to the Mayor, or to some person designated by the Town Council, stating in detail the basis for the employee's belief that an improper governmental action has occurred. Where the employee reasonably believes the improper governmental action involves his or her supervisor, the employee may raise the issue directly with Sanpete County or State of Utah as designated to receive reports of improper governmental action.

In the case of an emergency, where the employee believes that damage to persons or property may result if action is not taken immediately, the employee may report the improper governmental action directly to the appropriate department with responsibility for investigating the improper action.

The investigated entity is expected take prompt action to assist the investigators in properly investigating the report of improper governmental action. Town of Fayette officers and employees involved in the investigation shall keep the identity of reporting employees confidential to the extent possible under law, unless the employee authorizes the disclosure of his or her identity in writing. After an investigation has been completed, the employee reporting the improper governmental action shall be advised of a summary of the results of the investigation, except that personnel actions taken as a result of the investigation may be kept confidential.

Town of Fayette employees may report information about improper governmental action directly to the appropriate department with responsibility for investigating the improper action if the employee reasonably believes that an adequate investigation was not undertaken to determine whether an improper governmental action occurred, or that insufficient action has been taken to address the improper governmental action or that for other reasons the improper governmental action is likely to recur.

Town of Fayette employees who fail to make a good-faith attempt to follow procedures in reporting improper governmental action shall not receive the protections provided by the Town of Fayette in these procedures.

11.2 Complaints, Investigations, Review and Enforcement

Any person may file a complaint alleging a violation of this policy.
The complaint shall be in writing and shall, except as described in section C below, be signed by the complainant. The written complaint should state the nature of the alleged violation(s), the date(s), time and place of each occurrence, and name of the person(s) charged with the violation(s). The complaint shall be filed with the Mayor who shall provide a copy to the person charged with a violation. The complainant shall provide the Mayor with all available documentation or other evidence to demonstrate a reason for believing that a violation has occurred.
This policy is intended to protect employees who choose to come forward in good faith with complaints about governmental actions and conduct of Fayette employees. Anonymous complaints have the potential to subject the person who is the subject of the complaint to an investigation that may, at the least, cause stress and embarrassment, and may, at most, result in discipline or termination of employment. The Town of Fayette is reluctant to begin an investigation based on an anonymous complaint due to the fact that evidence will be difficult to obtain and verify, and it will be impossible to assess the complainant's credibility. Complainants and whistleblowers have protection from retaliation under the Town of Fayette policy. A thorough investigation of complaints is the town of Fayette’s goal. It may not be possible to conduct a thorough investigation when a complainant remains anonymous. Therefore, the Town of Fayette reserves the right to decline to investigate any complaint that is provided anonymously.

If a complaint is received anonymously it shall be directed to the Mayor for a recommendation on the processing of the complaint. Upon review of the complaint, the Town Council will recommend that the complaint has no merit or that it should be investigated. Such a recommendation will be made within ten days of receipt of the complaint, if possible. Upon receipt of the recommendation the Town Council shall make the final determination on whether or not to continue the investigation, end the investigation, or refer the matter to an outside entity.

Within thirty (30) days after receipt of a complaint, the Mayor or another appointed by the Council shall conduct a preliminary investigation. If the Mayor or a member of the Town Council or the governing board are implicated in the complaint, the Mayor will determine an independent person who will conduct the investigation. Criminal allegations will be referred to the proper law enforcement agency.
If the Mayor determines, after preliminary investigation, that there are no reasonable grounds to believe that a violation has occurred, the Mayor shall advise the Town Council to dismiss the complaint. If the Town Council does dismiss the complaint, it shall do so in writing, setting forth the facts and provisions of law upon which the dismissal is based, and shall provide a copy of the written dismissal to the complainant, to the person charged with the violation and to the governing board.

Whistleblower Protection

Utah Code § 67-21-3 prohibits public employers from taking adverse action against their employees for reporting in good faith government waste or violations of law to the appropriate authorities. A public entity employee, public body employee, legislative employee, or judicial employee, is presumed to have communicated in good faith if they have given written notice or otherwise formally communicated the conduct to the person in authority over the person alleged to have engaged in the illegal conduct.

Travel Policy

General Policy - All travel expenses incurred while conducting Town of Fayette business outside a 50-mile radius of the administrative office shall be paid by the Town of Fayette.
Pre-Approval - Approval from Fayette Town Council is required prior to incurring travel-related expenses.
Documentation - After travel expenses have been incurred, the employee must submit a Travel Reimbursement Form (see attached template form) which details the reason for the trip and the specific travel expenses. Travel Reimbursement Forms must be signed by the employee, and the mayor with approved by the Town Council.
Travel-related expenses include:

Costs to travel to and from the business destination.
Transportation costs while at the business destination.
Lodging, meals, and incidental expenses.

Transportation

Personal Vehicle Use - An employee who uses his or her personal vehicle for Town of Fayette business will be reimbursed for mileage in that is competitive with rates paid by other state agencies.
Alternative Travel Arrangements - Employees may structure alternative travel and lodging to reduce costs or to accommodate personal preferences if the alternatives provide a documented cost savings to the town of Fayette or the employee pays the increased costs. If an employee chooses to drive rather than fly for out-of-state travel, the Town of Fayette will reimburse the employee based on the least expensive method of travel, rather than actual mileage.
Rental Cars - Employees may obtain a rental car with prior approval or in cases of documented need. Groups of employees at the same location shall share rental vehicles where practical. When a rental car is used, rental agency liability and collision/loss damage coverage is required, at the Town of Fayette’s expense.

Travel Related Meals

Meal Per Diems - Employees shall be paid for meals (including tax, tips, and other meal related expenses) at the current State of Utah meal per diem rate (Utah Administrative Code R25-7), including all rules contained therein. Per diem may be paid to employees prior to leaving for the travel destination.
Direct charge on the Town of Fayette credit/purchase card – Employees who have been issued a Town of Fayette credit/purchase card, may use it to pay for approved travel related meals. Employees must retain all receipts related to such purchases. In the event that the daily total expense for meals is greater than the allowable per diem amount, the difference will be repaid by the traveling employee.
Direct charge on employee personal credit card – Employees may use personal credit cards to pay for approved travel related meals. Employees must retain all receipts related to such purchases and submit them with the Travel Reimbursement Form. In the event that the daily total expense for meals is greater than the allowable per diem amount, the employee will only be reimbursed up to the allowable per diem amount.

Incidental Expenses - Incidental expenses are not considered part of a meal per diem reimbursement and, therefore, substantiation is required. Incidental expenses include ground transportation, parking, and related tips; fax, telephone, internet, or copy charges; and other business-related expenses. Other tips are not reimbursable.
Lodging - Travel that requires an overnight stay must pre-approved by the Town Council. The Town of Fayette will pay for lodging up to $100 per night with applicable taxes. Detailed receipts are required to be submitted to the Town Clerk in order to claim refunds for taxes paid.
Personal Expenses - Personal expenses, including entertainment or alcohol, are the responsibility of the employee and will not be reimbursed by the Town of Fayette.
Employee expenses paid by other entities – Fayette employees that provide services to other entities either formally or informally may represent the interest of those entities as well as the Town of Fayette while traveling on official Fayette business. Where possible, the shared benefit of the employee activities while traveling should be determined and costs of that travel proportionally split between the benefiting entities.

If any employee travel-related expenses are paid directly by another entity, those payments must be documented and disclosed to the Mayor. Any travel-related expenses that are paid by another entity must not be submitted to the town clerk for reimbursement to the employee. In such circumstances the Mayor will bill the other entity the proportional share of those travel-related costs, or the other entity will bill the Town of Fayette for its proportional share of the travel-related costs paid by the other entity.

In the event that an employee receives a per diem allowance prior to traveling and is not able to travel, the employee will return those funds to the Town of Fayette. If upon review of travel expenses inappropriate or fraudulent expenses have been incurred the employee may be subject to disciplinary action including; recovery of funds, inability to travel, suspension or termination.

Payments and Bonuses

It is approved by the town council that each member of the council shall receive $50 a month. The mayor shall receive $100 per month. It is also ordained on this day that each member of the council shall be granted use of the town hall at no fee to them not to exceed once per quarter throughout the year.

1.1 Cash Receipting and Deposit Policy

2.1 Conflict of Interest Disclosure Form

3.3 Conflict of Interest Policy

4.1 Credit Card Policy

5.1 Ethical Behavior Pledge Form

6.1 Ethical Behavior Policy

7.1 IT and Computer Security Policy

8.1 Personal use of Entity Assets Policy

9.1 Procurement Policy

10.1 Procuring a Fee Accountant

11.1 Reporting Fraud or Abuse Policy

Travel Policy

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