TAKE-HOME VEHICLE POLICY
I. PURPOSE
To establish a policy governing the assignment and use of County-owned take-home vehicles that will ensure appropriate use of County resources and will ensure compliance with applicable Internal Revenue Service requirements governing the reporting and taxation of employee benefits.
II. POLICY
County-owned take-home vehicles shall be assigned to County employees only upon satisfaction of the following requirements:
A. Submission of a written determination by the employee’s department head that access to a County-assigned take-home vehicle is essential in order to allow the employee to properly discharge the responsibilities of his/her position.; and
B. Approval by the Board of Supervisors.
The Fleet Management Department shall maintain a current list of all employees who have been assigned a County-owned take-home vehicle. It shall be the responsibility of the department by whom the employee is employed to monitor the employee’s compliance with this Policy and to provide appropriate notice in the event that the employee’s duties and responsibilities cease to require assignment of a County-owned take-home vehicle.
III. CONDITIONS OF USE
A. County-owned vehicles, including take-home vehicles, are to be used for County business only except as expressly provided in Section VIII of the Yavapai County Vehicle Policy.
B. Assignment of a County owned take-home may be deemed to be a taxable benefit to the employee and, if so, the value of that benefit, calculated as specified by the Internal Revenue Service, shall be annually reported as income on the employee’s W-2 Form.
C. Every employee assigned a County-owned take-home vehicle shall execute a receipt, in a form specified by the County, acknowledging receipt of an assigned vehicle, receipt of a complete copy of the Yavapai County Vehicle Policy, including this Take-Home Vehicle Policy, affirming that he/she has read and understands the Policy and agreeing to fully comply with its terms and conditions.
RECEIPT FOR COUNTY- ASSIGNED TAKE-HOME VEHICLE
Employee Name: ______Employee Department ______
By my signature below, I hereby acknowledge receipt of an assigned County-owned take-home vehicle, acknowledge that I have received a complete copy of the Yavapai County Vehicle Policy, including the Yavapai County Take-Home Vehicle Policy, affirm that I have read and understand the Policy, and agree to fully comply with its terms and conditions.
Employee Signature ______Date ______
For Office Use Only
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Authority for Assignment
This will confirm that, as of the date of assignment of a take-home vehicle to the above-referenced employee:
1. There is on file a written determination of the employee’s department head that access to a County-assigned take-home vehicle is essential and required in order to allow employee to properly discharge the responsibilities of his/her position.
2. That the assignment has been approved by the Board of Supervisors.
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Signature Date
ASSIGNMENT OF COUNTY-OWNED TAKE-HOME VEHICLE:
DETERMINATION OF NEED
[To be completed by Employee’s Department Head]
Name of Employee ______Department______
In accordance with the requirements of the Yavapai County Take-Home Vehicle Policy, it is my determination that access to a County-assigned take-home vehicle is essential and required in order to allow the above-referenced employee to properly discharge the responsibilities of his/her position.
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Signature Date
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Title