Employees in certain positions are issued BURA cellular telephones or PDAs so they may maintain contact with clients and co-workers when they are out of the office on business. Personal use of BURA cellular telephones and/or PDAs is strictly prohibited except in the case of an emergency.

Employees are encouraged to take appropriate safety precautions when using their cellular telephone or PDA. The use of cellular telephones or PDAs while driving is prohibited. Employees are expected to comply with applicable state laws regarding the use of cellular telephones or PDAs.

The use of cellular telephones or PDAs is not a work requirement for all employees. Employees who are not issued a BURA cellular telephone will not be reimbursed for the use of their personal cellular telephones and are expected to make business calls from the office.

Employees are expected to demonstrate proper care of their cellular telephones or PDAs. If you lose, break or damage your BURA cellular telephone or PDA, report it to your supervisor at once. All cellular telephones or PDAs issued by the BURA must be returned upon leaving BURA or upon transferring to a position that does not require a BURA cellular telephone or PDA.

A violation of this policy may result in disciplinary action.

CITY OF BUFFALO URBAN RENEWAL AGENCY

EXEMPT EMPLOYEES RIGHTS TO FRINGE BENEFITS POLICY

Re-Adopted: November 21, 2019

Pursuant to the U.S. Department of Housing and Urban Development (HUD) Regulations and to maintain compliance with those Regulations regarding eligible costs associated with employee salaries and benefits, BURA adopts the following policy pertaining to exempt employee’s entitlement to fringe benefits.

For purposes of this Policy, an “exempt employee” is defined as any individual who is a full time employee of BURA who is not a member of the bargaining unit covered by the current collective bargaining agreement between BURA and CSEA Local 1000 AFSCME, AFL-CIO (CBA).

Exempt employees are entitled to the following benefits:

VACATION:

Exempt employees will immediately be entitled to two (2) week’s vacation upon their hiring date. After three (3) years of consecutive service, the exempt employee will be entitled to three (3) weeks vacation. Exempt employee’s vacation must be used by the end of the calendar year or is forfeited.

RETIREMENT BENEFITS:

Any and all retirement benefits currently or subsequently negotiated in a collective bargaining agreement between BURA and CSEA, Local 1000 AFSCME, AFL-CIO are applicable to exempt employees in the same manner and with the same effect as for those who are members of the bargaining unit.

HEALTH AND INSURANCE BENEFITS:

Any and all health and insurance benefits currently or subsequently negotiated in a collective bargaining agreement between BURA and CSEA, Local 1000 AFSCME, AFL-CIO are applicable to exempt employees in the same manner and with the same effect as for those who are members of the bargaining unit.

DENTAL COVERAGE:

Any and all dental coverage and benefits currently or subsequently negotiated in a collective bargaining agreement between BURA and CSEA, Local 1000 AFSCME, AFL-CIO are applicable to exempt employees in the same manner and with the same effect as for those who are members of the bargaining unit.

PERSONAL LEAVE/BEREAVEMENT LEAVE:

Personal and Bereavement Leave will be granted at the discretion of the exempt employee’s immediate supervisor.

SICK LEAVE:

Availability and usage of sick time will be at the discretion of the exempt employee’s immediate supervisor.

CITY OF BUFFALO URBAN RENEWAL AGENCY

ACCOUNTING POLICIES

FIXED ASSET POLICY

Uniform Guidance Compliance Requirements Section F – Equipment & Real Property Management

Re-Adopted: November 21, 2019

COMPLIANCE REQUIREMENTS

Equipment Management

Title to equipment acquired by a non-Federal entity with Federal awards vests with the non-Federal entity. Equipment means tangible nonexpendable property, including exempt property, charged directly to the award having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. However, consistent with a non-Federal entity’s policy, lower limits may be established.

Institutions of higher education, hospitals, and other non-profit organizations shall follow the provisions of OMB Circular A-110. Basically, the A-102 Common Rule and OMB Circular A-110 require that equipment be used in the program for which it was acquired or, when appropriate, other Federal programs. Equipment records shall be maintained, a physical inventory of equipment shall be taken at least once every 2 years and reconciled to the equipment records, an appropriate control system shall be used to safeguard equipment, and equipment shall be adequately maintained. When equipment with a current per unit fair market value of $5,000 or more is no longer needed for a Federal program, it may be retained or sold with the Federal agency having a right to a proportionate (percent of Federal participation in the cost of the original project) amount of the current fair market value. Proper sales procedures shall be used that provide for competition to the extent practicable and result in the highest possible return.

Source of Governing Requirements – Equipment

The requirements for equipment are contained in the A-102 Common Rule (§___.32), OMB Circular A-110 (2 CFR section 215.34), program legislation, Federal awarding agency regulations, and the terms and conditions of the award.

Real Property Management

Title to real property acquired by non-Federal entities with Federal awards vests with the non-Federal entity. Real property shall be used for the originally authorized purpose as long as needed for that purpose. For non-Federal entities covered by OMB Circular A-110 and with written approval from the Federal awarding agency, the real property may be used in other federally sponsored projects or programs that have purposes consistent with those authorized for support by the Federal awarding agency. The non-Federal entity may not dispose of or encumber the title to real property without the prior consent of the awarding agency.

When real property is no longer needed for federally supported programs or projects, the non-Federal entity shall request disposition instructions. For purposes of this compliance requirement, the recipient makes the request to the Federal awarding agency. Sub recipients make requests through the recipient (pass-through entity) and do not make requests directly to the Federal awarding agency. The pass-through recipient is required to comply (ensure compliance) with the direction of the Federal awarding agency and the terms and conditions of its award. When real property is sold, sales procedures should provide for competition to the extent practicable and result in the highest possible return. If sold, non-Federal entities are normally required to remit to the awarding agency the Federal portion (based on the Federal participation in the project) of net sales proceeds. If the property is retained, the non-Federal entity shall normally compensate the awarding agency for the Federal portion of the current fair market value of the property. Disposition instructions may also provide for transfer of title in which case, the non-Federal entity is entitled to compensation for its percentage share of the current fair market value.

Source of Governing Requirements – Real Property

The requirements for real property are contained in the A-102 Common Rule (§___.31), OMB Circular A-110 (2 CFR section 215.32), program legislation, Federal awarding agency regulations, and the terms and conditions of the award.

FIXED ASSET POLICY - BURA

Requirement – Expenditures whose unit price meets or exceeds $5,000 per unit with an expected useful life of greater than one year shall be recorded in fixed assets. Expenditures include, but are not limited to equipment (including computers, printers and other audio/video), furniture & fixtures and vehicles. The cost of a fixed asset shall also include the cost of placing the item in service (installation) and any other directly related costs. 

All real property expenditures shall be recorded in fixed assets. Real property includes land, land improvements, buildings and building improvements (building improvements not considered repairs) that extend the useful life of the asset.

NOTE: Fixed assets shall be recorded in a separate “Fixed Asset Fund” which is only included in the Government-wide financial statements. These assets shall be inventoried by BURA using the fixed asset module in MUNIS. All items inventoried will be assigned a pre-numbered inventory tag for tracking purposes. Inventoried items will be tracked/grouped by their funding source (General Fund, CDBG, etc.). Real property acquired and held for re-sale (held in inventory for resale to future development by outsiders) shall be maintained in the general ledger fund (Governmental Funds) from which funds were provided (General Fund, CDBG, etc.).

BURA has established the following fixed asset categories and related asset lives:

• LAND – includes land purchased and intended to be retained by BURA or used by BURA in the future for its own development. Land cost included in with the purchase of a building shall be determined by a split of the total purchase price based on ratio of the county’s assessed value for land and building versus total assessed value.

• LAND IMPROVEMENTS – shall be included with in the “LAND” category. Land improvements include permanent additions to the land with an extended life of greater than one year. Land improvements should be depreciated using an asset life of 10 years.

• PARKS & PLAYGROUND IMPROVEMENTS – include permanent improvements such as basketball courts, baseball fields, shelters, etc. Parks & playgrounds should be depreciated using an asset life of 20 years.

• BUILDINGS – includes buildings purchased and intended to be retained by BURA or used by BURA in the future for its own development (excludes property held for resale). The cost of buildings should be split between land and buildings based on the ratio of the county’s assessed value for land and building versus total assessed value. Buildings should be depreciated using an asset life of 40 years.

• BUILDING IMPROVEMENTS – shall be included in the “BUILDING” category. Building improvements include any permanent additions to BURA owned buildings (excludes property held for resale) such as roof replacements, furnaces, remodeling, etc. Building improvements should be depreciated using an asset life of 20 years.

• EQUIPMENT – includes office equipment (computers, printers and copiers) maintenance equipment (large mowers, etc.) and other. Equipment should be depreciated using an asset life of 5 years.

• FURNITURE & FIXTURES – includes desks, tables, storage units, carpeting (including installation costs), etc. Furniture and fixtures should be depreciated using an asset life of 10 years.

• VEHICLES – includes cars, trucks, trailers & tractors. Vehicles should be depreciated using an asset life of 5 years.

• DEPRECIATION – BURA uses the straight-line method of depreciation based on the useful life of the asset as noted above, with a half year convention in accounting for depreciation (1/2 year of depreciation in the year of purchase, ½ year of depreciation in the year of disposal).

NOTE: Expenditures between $1,000 and $4,999 (and computer equipment $300 and above) with useful lives of one year or more, meeting a description category above shall be inventoried by BURA using the fixed asset module in MUNIS. All items inventoried will be issued a pre-numbered inventory tag for tracking purposes. These items listed in the fixed asset module in MUNIS are not included as an asset in the Governmental or Government-wide financial statements and are not required to be depreciated.

LEASE PAYMENTS – the determination of whether a lease is to be capitalized as a fixed asset or a monthly rental expense must be determined at the time the lease is negotiated and when the first payment is being made. The lease must be reviewed to determine if the lease is an operating lease (a simple rental agreement) or a capital lease (a purchase agreement). A copy of the lease shall be obtained and reviewed. If determined to be an operating lease, an electronic copy will be kept in the “Operating Lease” folder on the FCA drive. If the lease is determined to be a capital lease, an electronic copy will be kept in the “Fixed Asset” folder on the FCA drive. Included with the capital lease will be documentation by the individual making the capital lease determination noting this determination, the reasoning for the determination, and a sign off with date by that individual.  

A capital lease is defined as a lease that satisfies one of four criteria. The four tests to determine whether a lease is a capital lease are as follows:

1. The lessor transfers ownership of the asset to the lease at the end of the lease term;

2. A bargain purchase option is given to the lessee. This is an option that allows the lessee, upon termination of the lease, to purchase the leased asset at a price significantly lower than the expected fair market value of the asset;

3. The life of the lease is equal to or greater than 75% of the estimated useful life of the asset; or,

4. The present value of the minimum lease payments (MLP) is equal to or greater than 90% of the fair market value of the leased property. To understand and apply this criterion, determine what is included in the minimum lease payments and how present value is calculated. The minimum lease payments include the minimum rental payments minus any executory cost, the guaranteed residual value, the bargain purchase option, and any penalty for failure to renew or extend the lease. The amount calculated is then discounted using the lessee’s incremental borrowing rate. However, if the lessee knows the implicit rate used by the lessor and the rate is less than the lessee’s rate, the lessee should use the lessor’s rate to discount the minimum lease payment.

If one of the above criteria is satisfied, the lease will be considered a capital lease or financing lease and must be disclosed on the Agency’s Government-wide financial statements. If none of the criteria are met, the contract is an operating lease and the Agency will have a footnote to that effect.

If the term of the lease does not exceed 12 months, the lease will be considered a “rental” and will not be disclosed in the Agency’s footnotes.

ANNUAL RECONCILIATION PROCEDURES – fixed assets shall be reconciled annually (on June 30) between the detailed listing of fixed assets (kept in MUNIS) and the general ledger accounts, to insure fixed asset additions, disposals and depreciation expense during the fiscal year are properly recorded.

Additions – Fixed asset additions meeting the criteria above, should be added to the detail listing and adjustments made to the fixed asset fund at least quarterly (or more frequently depending volume of transactions). Copies of documentation supporting the fixed asset addition should be scanned and kept in the fixed asset folder located in the Agency’s fiscal records. Newly acquired fixed assets should be tagged with a BURA fixed asset tag.  

Disposals – Fixed asset disposals shall be removed from the detail listing and adjustments made to the fixed asset fund at least quarterly (or more frequently depending on volume of transactions). Documentation regarding the disposal methods, residual value, and any proceeds received for the disposed of asset should be scanned and kept in the fixed asset folder located in the Agency’s fiscal records.

NOTE: Agency employees are reminded that assets should not be disposed of without permission of the Agency’s Fiscal Control of Agencies (FCA). Prior to disposal, information regarding the disposition of a fixed asset item should be submitted timely to FCA for approval. This information shall include a description of the asset, identification tag number, condition of the asset (e.g. broken, damaged, worn out, obsolete, lost, no longer needed, trade for replacement). Assets still useable but no longer in need by a particular employee/department may be used elsewhere within the Agency depending on their condition and may not be required to be disposed.

PHYSICAL INVENTORY PROCEDURES

A physical inventory of equipment shall be taken at least once every 2 years and reconciled to the equipment records. An appropriate control system shall be used to safeguard equipment and equipment shall be adequately maintained.

Inventory procedures include, but are not limited to:

1. Reviewing the fixed asset listing, examine the corresponding fixed asset for existence, condition and functional use. Indicate on the list the date that the item was observed.

2. Verify the treatment of any assets which have been noted as missing, broken or otherwise not in use – a determination of status (discarded, etc.) should be noted on the inventory sheet.

3. Based on the results of the inventories and physical inspections, broken and discarded assets should be identified as disposed of in the fixed asset inventory system. A disposal date should be noted.

CITY OF BUFFALO URBAN RENEWAL AGENCY

PROPERTY DISPOSITION GUIDELINES

Re-Adopted: November 21, 2019 

The City of Buffalo Urban Renewal Agency ("BURA'') is required by Title 5-A, Section 2896 of the New York Public Authorities Law to adopt by resolution comprehensive guidelines regarding the use, awarding, monitoring and reporting of contracts for the disposal of Property (the "Guidelines").

Pursuant to the requirements of the New York Public Authorities Law, BURA adopts the following Guidelines that will be applicable with respect to the use, awarding monitoring and reporting of all Property Disposition Contracts that are entered into by) BURA as of September 1, 2007.

ARTICLE I

DEFINITIONS

For purposes of the Guidelines, unless a different meaning is required by the context:

1. "Contracting Officer" shall mean the employee of BURA who shall be appointed by resolution of the Board Members of BURA to be responsible for the disposition of Property.

2. "Dispose" or "disposal" or "disposition" shall mean transfer of title or any other beneficial interest in personal or real property from BURA to any unrelated third party.

3. "Property" shall mean personal property in excess of Five Thousand Dollars ($5,000.00) in value, real property, and any other legally transferable interest in such property, to the extent that such interest may by conveyed to another person for an) purpose, excluding an interest securing a loan or other financial obligation of another party.

4. "Property Disposition Contracts" shall mean written agreements for the sale, lease, transfer or other disposition of Property from BURA to any unrelated third party.

5. "Real Property" shall mean real property and interests therein.

ARTICLE II

APPOINTMENT AND DUTIES IF CONTRACTING OFFICER

A. APPOINTMENT

The Contracting Officer shall be the BURA Manager of Commercial Real Estate, or equivalent title or, if the position in BURA is vacant, an employee of BURA appointed by Members of the Board. The Contacting Officer shall be responsible for the supervision and direction over the custody, control and disposition of Property and responsible for BURA's compliance with and enforcement of these Guidelines.

B. DUTIES

The duties of the Contracting Officer shall include the following:

1. Maintaining adequate inventory controls and accountability systems for all Property under BURA's control.

2. Periodically conducting an inventory of Property to determine which Property may be disposed of.

3. Preparing an annual written report of all Property. Each report shall include a listing of all Real Property held by BURA, a full description of all real and personal property disposed of during the reporting period, the price received and the name of the purchaser for all such Property sold during each reporting period of each report shall be completed and delivered to the New York State Comptroller, the Director of the Budget, the Commissioner of General Services and the New York State Legislature no later than ninety (90) days following the completion of BURA's fiscal year.

4. Disposing of Property as promptly as possible in accordance with these guidelines as directed by BURA.

ARTICLE Ill

PROPERTY DISPOSITION REQUIREMENTS

A. METHOD OF DISPOSITION

Subject to such exceptions and/or requirements set forth in these Guidelines, in the event that BURA determines to dispose of any of its Property, BURA shall endeavor to dispose of such Property for at least the fair market value of the Property. The disposition of Property may be made by sale, exchange, or transfer, for cash, credit or other Property, with or without warranty, and upon such terms and conditions as are determined by BURA, to be appropriate and reasonable and consistent with these Guidelines. 

B. AWARD AND APPROVAL OF PROPERTY DISPOSITION CONTRACTS 

1. COMPLIANCE WITH GUIDELINES; APPROVAL REQUIREMENTS

All dispositions of Property shall be conducted in accordance with these Guidelines by or under the supervision of the Contracting Officer. Any proposed dispositions of Property subject to these Guidelines shall be presented to the BURA Board or, if so established, the duly designated BURA committee, for consideration. If approved by a duly designated committee of BURA, the matter shall be submitted to the BURA Board for approval or other appropriate action.

2. DISPOSITION BY PUBLIC BID 

(a) All Property Disposition Contracts shall be made only after publicly advertising for bids, unless the criteria set forth in Article III (B)(3) below has been satisfied for such contracts to be made by negotiation or public auction.

(b) Whenever public advertising for bids is required, (i) the advertisement for bids shall be made at such time prior to the disposal or contract through such methods, and on such terms and conditions, as shall permit full and free competition consistent with the value and nature of the Property; (ii) all bids shall be publicly disclosed at the time and place stated in the advertisement; and (iii) the aware shall be made with reasonable promptness by notice to the responsible bidder whose bid conforming to the invitation for bids, will be most advantageous to BURA and New York State, price and other factors considered.

(c) Any public bid for the disposition of Property may be rejected, refused, or declined by BURA or the Contracting Officer on any basis or grounds allowable at law.

3. DISPOSITION BY NEGOTIATED SALE/PUBLIC AUCTION

The following dispositions are exempt and excepted from the public bidding requirements set forth above in Article III (B)2 (Disposition by Public Bid), and may be consummated through a negotiated sale or by public auction:

(a) Disposition for a public purpose: BURA may dispose of Property for less than fair market value of the Property where the disposition of such Property is intended to further the public health, safety or welfare or an economic development interest of New York State or a political subdivision thereof (hereinafter, a "Public Purpose"). Such Public Purpose may include but shall not be limited to:

(i) the furtherance of applicable or governing zoning plans, comprehensive plans, regional plans, or urban renewal plans approved for or related to the Property;

(ii) the creation or retention of a substantial number of job opportunities, or the creation or retention of a substantial source of revenues;

(iii) the prevention or remediation of a significant threat to the environment or public health or safety; or

(iv) such other Public Purpose as may be documented in writing and approved by resolution of the BURA Board.

(b) Disposition of certain Personal Property: BURA may dispose of personal property where such personal property is of a nature and quantity which, if it were to be disposed of through public advertisement and bidding, would adversely affect the state or local market for such personal property.

(c) Disposition of Low FMV property: BURA may dispose of Property, the fair market value of which does not exceed Fifteen thousand Dollars ($15,000).

(d) Disposition Following Receipt of Unacceptable Bid Prices: BURA may dispose of Property where the bid prices received by BURA after public advertising are not commercially reasonable (either as to all or some part of the Property) as determined by BURA in its sole discretion.

(e) Disposition to New York State: BURA may dispose of Property to New York State or any political subdivision of New York State.

(f) Disposition Authorized by Law: BURA may dispose of Property where such disposition is otherwise authorized by Law including to public benefit corporations and not-for-profit economic development corporations.

4. Reporting Requirements Regarding Negotiated Dispositions

(a) Preparation of Written Statements: The Contracting Officer shall prepare a written statement explaining the circumstances of each negotiated disposition of Property pursuant to Article III (B)(3) involving any of the following:

(i) the negotiated disposition of personal property which has an estimated fair market value in excess of Fifteen Thousand Dollars ($15,000.00);

(ii) the negotiated disposition of Real Property that has an estimated fair market value in excess of One Hundred Thousand Dollars ($100,000.00); and

(iii) the negotiated disposition of Real Property that will be disposed of by lease for a term of five years or less, if the estimated fair annual rent is in excess of One Hundred Thousand Dollars ($100,000.00) for any of such years.

(b) Submission of written statements. Written statements prepared pursuant to this Section Article III (B)(4) shall be submitted to the New York State Comptroller, the Director of the Budget, the Commissioner of General Services, and the State Legislature not less than ninety (90) days prior to the date on which the disposition of Property is expected to take place. The Contracting Officer shall maintain a copy of all written statements at BURA's principal office.

ARTICLE IV

GENERAL PROVISIONS

A. ANNUAL REVIEW 'AND SUBMISSION OF GUIDELINES

These Guidelines shall be annually reviewed and approved by the BURA Board. On or before the 31st day of March of each year, BURA shall file with the New York State Comptroller a copy of the most recently reviewed and adopted guidelines, including the name of the Contracting Officer, and, to the extent practicable, shall post the guidelines on BURA's website. Guidelines posted on BURA's website shall be maintained at least until the procurement guidelines for the following year are posted or BURA's website.

B. EFFECT OF AWARDED CONTRACTS

These Guidelines are intended for the guidance of the officers, members and employees of BURA only. Nothing contained herein is intended or shall be construed to confer upon any person, firm or corporation any right, remedy, claim or benefit under, or by reason of, any requirement or provision hereof, or be deemed to alter, affect the validity of, modify the terms of or impair any contract or agreement made or entered into in violation of, or without compliance with, these Guidelines. Without limiting the generality of the preceding sentence, any deed, bill of sale, lease, or other instrument executed by or on behalf of BURA, purporting to transfer title or any other interest in Property shall be conclusive evidence of compliance with these Guidelines insofar as concerns title or other interest of any bona fide grantee or transferee who has giver valuable consideration for such title or other interest and has not received actual or constructive notice of lack of compliance with these Guidelines prior to the closing.

CITY OF BUFFALO URBAN RENEWAL AGENCY

TRAVEL AND ENTERTAINMENT POLICY

This Policy is adopted pursuant to the provisions of the New York Public Authorities Accountability Act of 2005

Re-Adopted: November 21, 2019

1. POLICY STATEMENT

This policy is intended to: 

1. Provide a clear and consistent understanding of BURA's travel expense reimbursement policy; 

2. Ensure compliance with applicable federal and state laws and regulations; and 

3. Explain requirements that promote the reasonableness of costs incurred by BURA for travel expense. 

BURA appreciates the efforts of those who travel on BURA business to keep costs within reasonable limits and to follow consistent policy and procedures with respect to the reimbursement of these expenses. 

BURA will reimburse board members and employees for all necessary business travel (and entertainment) deemed beneficial to the mission, purposes and programs of BURA as determined by the Vice Chairman of BURA. Reimbursement of necessary business travel expenses for non-BURA employees shall be permissible upon prior approval by the BURA Board. Expenses incurred should be within reasonable limits, and commensurate with the nature, purpose and intent of the business assignment as well as the capacity in which the traveler represents BURA.

Travelers shall seek reimbursement of business related expenses only and reimbursement of personal expenses is prohibited. “Business expenses” are expenditures that have a business connection. They include expenses that are common and accepted in BURA’s trade, business, the employee’s profession, and those that are helpful and appropriate to the business of BURA.

The expenses must be deductible business expenses incurred in connection with services performed as an employee or business associate as defined by the Internal Revenue Service (“IRS”). If not reimbursed by BURA, the expenses would be deductible by the traveler on his/her 1040 income tax return.

2. NON-REIMBURSABLE EXPENSES

The following expenses not reimbursable under this policy include but are not limited to the following: 

A. Personal grooming services, such as barbers, hairdressers and shoe shines. 

B. Car rental insurance purchased for domestic travel.

C. Child care.

D. Corporate card delinquency fees or finance charges.

E. Dues in private clubs.

F. Frequent flier and other similar awards for hotel and car rentals.

G. Gym and recreational fees, including massages and saunas.

H. In-room movies.

I. Insurance costs such as life insurance, flight insurance, personal automobile insurance and baggage insurance.

J. Laundry or valet service for travel of fewer than five days.

K. Lost baggage.

L. Loss or theft of cash advance money, airline tickets, personal funds or property.

M. "No-show" charges for hotel and car service.

N. Parking tickets or traffic violations.

O. Personal automobile repairs.

P. Personal credit card annual fees.

Q. Personal telephone charges in excess of reasonable calls home, generally one per day. 

R. Pet care.

S. Upgrades (air, hotel, car, etc.). 

T. Alcohol. 

3. IRS REQUIREMENTS

BURA's travel expense reimbursement program meets the IRS definition of an accountable plan. As a result, expenses and reimbursements that conform to this policy are not reported as taxable income to the individual.

BURA intends to comply with IRS rules to ensure that reimbursed expenses are tax deductible. Further, the IRS requires the reimbursement of non-deductible expenses to be treated as additional taxable income on Form W-2 to the employee obtaining such reimbursement. 

Virtually any expense incurred to entertain a client or potential client of BURA or to travel in the conduct of business is tax deductible, provided certain IRS substantiation standards are met. Documentary evidence will be considered adequate if it shows the amount, date, time, place and business purpose of the expense. 

1. Amount: For business travel, the use of per-diem rates (no receipts required) for daily meal costs is preferred and should follow the current effective Travel expense guidelines as adopted by City of Buffalo. When actual daily meal costs are used in lieu of per-diem rates, receipts will be required for daily meal costs in excess of the current average per diem for business travel within the United States. Receipts for lodging expenses are always required without regard to amount. All other business travel expenses require dated, original receipts or invoices only when each expense is $75 or greater.

2. Date: Date business expense was incurred.

3. Time: Time business expense was incurred.

4. Place: Building and geographical location where business expense was incurred. In the case of air/rail/bus fare, departure and destination points.

5. Business Purpose: Description of how the expense relates to BURA business including identification of individuals entertained (if applicable).

4. TRAVELER RESPONSIBILITY

Travelers should spend BURA funds prudently. Business travel expenses will be paid by BURA only if they are reasonable, necessary and in accordance with this policy. Individuals who incur business travel expenses should neither gain nor lose personal funds as a result of their travel. 

The traveler is responsible for submitting all forms related to his/her travel within 30 days of returning to BURA.

5. APPROVAL AUTHORITY

The immediate supervisor of each employee will have approval authority for the expense reimbursement of said employee, the Chair of the Board of Directors will have approval authority for the expense reimbursement of the Vice Chairman, and the Vice Chairman will have approval authority for the expense reimbursement of board members within approved policy. Exceptions to this policy require approval of the BURA Board. 

6. LOCAL GROUND TRANSPORTATION

1. CURRENT COLLECTIVE BARGAINING RATE

BURA will reimburse employees for the business use of their personal automobile according to the Collective Bargaining Agreement with CSEA Local 1000.

2. CAR RENTALS 

To the extent practicable, car rentals shall be arranged through the BURA Office of Financial Control of Agencies (FCA) and should be limited to instances where other means of transportation are not practical, economical or available. All rentals should be for a midsize car or smaller. Exceptions to this may be due to the number of people traveling, volume of luggage, availability or weather conditions and the reason for exception should be clearly documented on the car rental receipt. Car rental agencies require a valid driver’s license (a license check for up to 7 years may be performed at anytime by the rental company) and a valid credit card in the traveler’s name. All car rental expenses should be paid by the traveler and submitted for reimbursement. BURA should not be billed for any auto related expenses.

1. INSURANCE COVERAGE

Car rental agreements offer options for “Collision Damage Waiver” insurance and additional personal accident/medical insurance. The additional insurance should be purchased unless the traveler plans to make personal use of the vehicle. In the event of a claim for damages, FCA should be contacted immediately.

2. CAR RENTAL RETURN 

Travelers are encouraged to return rental cars to the renting location to avoid any unnecessary time, mileage and drop off charges. Travelers should attempt to refuel prior to returning the rental car to avoid higher refill charges imposed at the car rental agency unless restricted to do otherwise by the rental agency at the time the car is rented. Costs incurred for personal use of a rental car while on BURA business should be paid by the traveler and will not be reimbursed by BURA.

3. GENERAL GUIDELINES

BURA will reimburse travelers for parking and tolls while traveling on BURA business. Toll expenses related to an employee’s normal commute to work or a board member’s commute to and from board meetings are not reimbursable. Fines for traffic and parking violations are the responsibility of the traveler.

7. AIR/RAIL TRANSPORTATION

1. ECONOMY/COACH CLASS

It is required that all employees travel by air or rail in economy or coach class. Exceptions for business or first class travel may be made when coach/economy travel would result in one’s travel schedule not being met, or be inadequate for the medical needs of the traveler. Prior written approval for business or first class travel must be obtained from the Vice Chairman (staff and board member travel) or Chair of the Board (Vice Chairman travel).

2. FARES

BURA requires that the authorized traveler (or its designee) book the lowest logical fare offered by any airline/railroad serving the destination points. The traveler shall consider air and rail fares that are non-refundable or have restrictions as well as unrestricted fares, and shall seek this information when shopping for tickets. The traveler must consider time and price when ensuring the most cost effective fare. The traveler (or its designee) will check all available seats via all distribution channels to the destination, on the specified days, within the requested times, regardless of airline or railroad. 

3. EXPENSE REPORT SUPPORTING DOCUMENTATION 

A Copy of the electronic travel ticket receipt should be submitted as proper documentation for air/travel expenses. In the event a paper ticket is issued, the ORIGINAL passenger receipt along with the itinerary issued by the travel agency (if any) should be submitted as proper documentation of air/rail travel expenses. The submittal of a completed expense report is a prerequisite for transportation expense reimbursement.

4. UNUSED AIR/RAIL TICKETS

All cancellations of airline and/or rail tickets must be made through the authorized travel agency if a travel agency is used. Nonrefundable tickets must be cancelled at least 2 hours prior to scheduled departure time to avoid total loss of ticket value. Nonrefundable tickets can be applied toward future travel less any penalty incurred by the airline for change or cancellation plus any additional airfare when comparing original fare to new fare. Nonrefundable tickets will be kept on file (until their expiration date, which varies by airline) in the Traveler’s Profile for use on future nonrefundable tickets. Nonrefundable tickets cannot be used towards refundable tickets. Refundable tickets will be processed for a full refund. In the event that the rules of an airline or railroad conflict with the foregoing, the airline and railroad rules shall govern.

5. LOST OR STOLEN AIR/RAIL TICKETS

Expenses related to lost or stolen air/rail tickets are the responsibility of the traveler. It is recommended that travelers utilize electronic tickets whenever possible to eliminate the possibility of lost and/or stolen tickets. If a ticket is lost, contact the issuing company and request a Lost Ticket Application. This application must be completed to receive credit for the lost or stolen airline/rail ticket less the Lost Ticket Application fee.

6. PURCHASE

Travelers should have their transportation tickets paid directly by BURA through use of a requisition form.  

When it is cost beneficial for travelers to pre-purchase tickets using personal funds, BURA will reimburse them. The following guidelines should be utilized when submitting an expense report for a pre-purchased ticket:

1. For Paper Tickets attach a COPY of the “Passenger Receipt” of the ticket as your receipt. Do not tear off the ORIGINAL Passenger receipt, as that would invalidate the ticket. For Electronic Tickets attach a COPY of the Electronic Ticket receipt. Once the traveler has completed the trip, the ticket should be included on the expense report with a notation that it was pre-expensed prior to the travel.

2. It is the responsibility of the individual approving the expense report to ensure that an airline ticket has not been accounted for on a previous expense report. Suspicion of improper approval of airline tickets may be referred to the Vice Chairman or the Chair of the BURA Board for further investigation and action.   

3. If for some reason, after BURA has reimbursed a traveler for a ticket, and the ticket is refunded to the traveler, the traveler will need to complete an expense report and submit it to FCA with a check reimbursing BURA for the refunded expense. 

7. FRAUDULENT AIRLINE TICKET USAGE

Airline tickets are generally “nontransferable.” However, some airlines such as JetBlue and Southwest will allow the value of an unused ticket (less any penalties) to be used by another traveler. Airlines reserve the right to refuse travel to any person who has acquired an airline ticket in violation of applicable laws or airline traffic rules and regulations. Airlines also reserve the right to have a violator arrested for fraud, as it is unlawful to purchase or sell an airline ticket from/to any entity other than the issuing airline or its authorized agents. It is the responsibility of the traveler to comply with this and all other travel related rules and regulations. Travelers shall ensure that his/her proper name (no nicknames) is documented as the passenger name on the airline ticket. The unused ticket is not transferable to another without express written approval by the Vice Chair or Chair.

8. TRANSPORTATION TO/FROM AIRPORT, BUS & RAIL TERMINALS

Considerations of cost and efficiency should be balanced with that of convenience when choosing transportation to and from airport, bus and rail terminals. Shuttle services provided by hotels or car rental companies are a source of no or low cost transportation that should be utilized whenever possible and reasonable under the circumstances.

8. HOTEL/LODGING ARRANGEMENTS

1. EXTENDED STAYS PROHIBITED

A traveler is prohibited from extensions of a travel stay for personal reasons.  

2. GENERAL INFORMATION

1. All hotel receipts, regardless of amount, along with the travel itinerary must be submitted in order for an expense report to be processed. ll meal, incidental and miscellaneous expenses must be broken out of the total bill and included under the appropriate category on the expense report. Absolutely no food or telephone related charges should be placed in the miscellaneous section of the expense form.

2. All hotel reservations will be guaranteed for late arrival. If it is necessary to cancel travel arrangements, the traveler is responsible to cancel the room reservations directly with the authorized travel agency (if any) or directly with the hotel. All hotel room cancellations must be done in accordance with the hotel’s specific cancellation policy to avoid a no-show charge. A hotel room that has been guaranteed for late arrival means that the hotel will hold the room all night instead of selling the room if the traveler does not show up by the designated check-in time. If the traveler fails to cancel a guaranteed room, the traveler is responsible for the no-show charge unless valid business reasons exist. The traveler shall request a cancellation number from the authorized travel agency when a hotel reservation is cancelled. If a cancellation number is not available, the traveler shall note the agent’s name, date and time the reservation was cancelled.

3. Personal telephone charges on traveler’s hotel/lodging bill will be reimbursed if such charges are reasonable and appropriate as deemed by the approving manager. Credit card and collect calls should be used where appropriate in order to avoid direct dialing surcharges when making long distance calls from a hotel room.

3. LAVISH AND EXTRAVAGANT HOTELS

Travelers shall not be reimbursed for lodging at hotels that are lavish or extravagant. A hotel is not lavish or extravagant if it is a reasonable choice based on the facts and circumstances. Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe hotels or resorts.

9. MEAL AND ENTERTAINMENT EXPENSES

1. MEAL EXPENSE

Traveler meals are defined as meals with no BURA customers, prospects or referral sources present. IRS guidelines state that the cost of meals is a deductible travel expense if the business trip is overnight or long enough to require the traveler to stop to get substantial sleep or rest. Further, expenses should not be lavish or extravagant. A restaurant is not lavish or extravagant if it is a reasonable choice based on the facts and circumstances. Expenses will not be disallowed merely because they are more than a fixed dollar amount or take place at deluxe restaurants or nightclubs. All meal expenses that are included on a hotel bill should be broken out of the total hotel expense and included under the “Meals” category on the expense report. In addition, it is required that all employee meal expenses be completely documented to include amount, date, place and purpose.

2. BUSINESS ENTERTAINMENT

BURA prohibits reimbursement for any expenses related to business entertainment. 

Entertainment expenses include but are not limited to the costs of tickets (for concerts, plays, sporting events, etc.), cost of related meals and beverages and transportation incurred by BURA employees, boardmembers and their respective guests.

CITY OF BUFFALO URBAN RENEWAL AGENCY

WHISTLEBLOWER POLICY

Re-Adopted: November 21, 2019 

This policy is adopted by the City of Buffalo Urban Renewal Agency (BURA) and pursuant to New York State Labor Law §740 which specifically prohibits an employer from taking retaliatory personnel actions against an employee because:

1. An employee discloses or threatens to disclose to a supervisor or public body an activity, policy or practice of the employer that is in violation of a law, rule or regulation which violation creates and presents a substantial and specific danger to the public health or safety, or which constitutes health care fraud.

2. An employee testifies before any public body conducting an investigation or provides information to a public body conducting an investigation into such violation of law, rule or regulation by the employer.

3. An employee objects to or refuses to participate in any such activity, policy or practice in violation of such a law, rule or regulation.

Retaliatory actions include discharge, suspension, dismissal, demotion, harassment, and other adverse employment actions.

Violations of a law, rule or regulation includes a violation of any duly enacted statute or ordinance, as well as any rule or regulation promulgated pursuant to any federal, state or local statute or ordinance, including but not limited to those statutes prohibiting theft, embezzlement, possession and/or distribution of controlled substances, alteration or falsification of public documents, discrimination, and identity theft.

Any violations of this policy should be reported immediately to:

Byron W. Brown, Chairman

City of Buffalo Urban Renewal Agency

201 City Hall

65 Niagara Square

Buffalo, New York 14202

or

Brendan R. Mehaffy, Vice Chairman

City of Buffalo Urban Renewal Agency

920 City Hall

65 Niagara Square

Buffalo, New York 14202

The recipient will evaluate the report or letter and respond in writing within ninety (90) days if a contact name and address, phone number or email address is provided.