File #: 18-1075    Name: Reimbursement of Trial Costs
Type: General Agenda Item Status: General Government - Consent
File created: 10/19/2018 In control: Board of Supervisors
On agenda: 10/23/2018 Final action:
Title: a. Direct the Auditor-Controller to reimburse County Counsel employees for taxes improperly assessed for reimbursements paid to County Counsel employees for litigation related expenses, including lodging and travel expenses, incurred during trials of Aquino v. County of Monterey, CASE NO. 14-CV-03387 EJD, and Simonelli v. County of Monterey, Case No.: 5:17-cv-01448-SVK. b. Authorize County Counsel to contract with Hayashi & Wayland and Nossaman LLP to review a revised Travel & Business Expense Reimbursement Policy, the tax consequences of such reimbursements and tax issues related to other County matters. (ADDDED VIA ADDENDA)
Attachments: 1. Board Report, 2. 43.1 Completed Board Order
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Title
a. Direct the Auditor-Controller to reimburse County Counsel employees for taxes improperly assessed for reimbursements paid to County Counsel employees for litigation related expenses, including lodging and travel expenses, incurred during trials of Aquino v. County of Monterey, CASE NO. 14-CV-03387 EJD, and Simonelli v. County of Monterey, Case No.: 5:17-cv-01448-SVK.
b. Authorize County Counsel to contract with Hayashi & Wayland and Nossaman LLP to review a revised Travel & Business Expense Reimbursement Policy, the tax consequences of such reimbursements and tax issues related to other County matters. (ADDDED VIA ADDENDA)

Report
RECOMMENDATION:
A. It is recommended that the Board of Supervisors direct the Auditor-Controller to reimburse County Counsel employees for taxes improperly assessed for reimbursements paid to County Counsel employees for litigation related expenses, including lodging and travel expenses, incurred during trials of Aquino v. County of Monterey, CASE NO. 14-CV-03387 EJD, and Simonelli v. County of Monterey, Case No.: 5:17-cv-01448-SVK, contingent upon an opinion from Hayashi & Wayland and Nossaman, LLP.

B. Authorize County Counsel to contract with Hayashi & Wayland for an amount not to exceed $50,000 and Nossaman LLP for an amount not to exceed $50,000 to review a revised Travel & Business Expense Reimbursement Policy and the tax consequences of such reimbursements and other County matters.

SUMMARY:
On October 2, 2018, the Monterey County Board of Supervisors, approved reimbursements to County Counsel employees for all litigation expenses related to the Aquino v. County of Monterey and Simonelli v. County of Monterey trials, upon approval by County Counsel that they were necessary litigation expenses. On October 3, 2018, County Counsel sent a memo to the Auditor-Controller informing him that the submitted reimbursements were necessary litigation expenses. The Auditor-Controller has now approved most of the reimbursements, but ...

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