╨╧рб▒с>■  .0■   -                                                                                                                                                                                                                                                                                                                                                                                                                                                ье┴M Ё┐║bjbjт=т= &(АWАW║      lNрррр ьN ╢     чччПСССССС$╞ ц Ф╡ччччч╡  █╩ч   W8чПVWW  б|Юр╞NТрё WWр0 Wz √z W 6┘FULTON COUNTY COMMISSIONERS SPECIAL MEETING September 21, 2006, 11:00 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 11:03 a.m., E.D.T. Present for this meeting were Commissioners Richard A. Powell; Roger D. Rose; Leslie Walters; Denise Chandler, Fulton County Auditor; and Penny Shireman, First Deputy Auditor. The purpose of this meeting was to discuss the results of the recent IRS compliance check and work toward the establishment of policy regarding taxable fringe benefits per IRS guidelines. Attorney Heller reported that met with a CPA and affected county personnel to discuss department/employee specific situations. He feels the first issue that needs addressed is which employees are exempt. He said the CPA recommended a careful review of, not only the IRS regulations as it pertains to exempt employees with various vehicles, but to also provide some substantiation to support that argument. He said the key will be written policy that the employees are required to take the vehicles. He has asked department heads/elected officials to search their records for written policy. He also wants to look through minutes of the council and commissioner meetings. Attorney Heller stated that the corrected W-2 forms that were provided from the AuditorТs Office were calculated correctly given the information from the IRS regulations and the facts at this point. He said a goal is to minimize the amount of personal miles in the event the employee cannot be deemed exempt. He is gathering information to use in negotiations with the IRS representative to adjust the figures. He said the CPA is reviewing the meal reimbursement policy, as well. Greg will also provide to the CPA for review the policy language regarding cell phone and uniform taxable fringe benefits as discussed last week. An employee asked how in the future to identify the status of the county vehicles. Heller said that in order to set future policy, they have to have a clear idea of how these vehicles are going to be handled. This will identify how the policy needs to be written. Greg believed, but referred employees to their tax preparers, that the employee could itemize and deduct business mileage in their individual tax returns. He feels they will be able to gather the necessary information to set policy and have it submitted to the IRS by the end of the month as required per the extended deadline. Jeff Berlasty asked if vehicle miles would need to be logged on a Уpool vehicleФ that isnТt being used for personal use. Greg thought those miles would not need to be tracked but a policy should be included in the policy language about vehicles. Denise reported that the IRS representative suggested that all county-owned vehicles have a mileage log. Greg will ask the CPA about the necessity of this type of policy. An employee asked about using the value of the vehicle in determining the amount of taxable fringe benefit. Greg said that he hadnТt yet discussed this with the CPA. They have so far been concentrating on trying to find the exemption. Greg will discuss this with the CPA. Scott Tilden asked if anyone had contacted the Indiana Association of Counties to see if it would stand behind the county on this. He thought this would have probably happened to other counties in Indiana. Greg said he would make contact with the IAC to see if other counties have the same issues and find out how they dealt with it. The Board set a meeting on September 28, 2006, at 8:00 a.m. for the actual establishment of policy. Greg plans on that date to present written policies on uniform, cell phone and the meal reimbursement taxable fringe benefits. He said he should also know by then where the county stands with the vehicles and establish policy for personal vehicle use and the taxable fringe benefit policy for same on that date. Employees discussed whether the individual departments would have the authority to set those vehicles not deemed to be exempt, how those vehicles will be used and the method by which mileage is calculated. This concluded the business of this special meeting of the Fulton County Board of Commissioners. Roger Rose moved to recess this meeting at 11:55 a.m. Leslie Walters 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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