Jury Duty & Witness Fees Earned by County Employees

SUBJECT: JURY DUTY AND WITNESS FEES EARNED BY COUNTY EMPLOYEES NUMBER:
M.2.
DEPARTMENTS & DISTRICTS AFFECTED: ALL DEPARTMENTS, AGENCIES, AND DISTRICTS GOVERNED BY THE BOARD OF SUPERVISORS
EFFECTIVE: 4/30/79 REVISED: 4/99
 signed
_________________________________ David E. Sundstrom, Auditor-Controller
1. POLICY
All County employees are to repay to the County, compensation received for jury duty and witness fees, exclusive of mileage, when an employee has been called for jury duty or is answering a subpoena as a witness during the employee's regular scheduled working hours for which the employee is also paid their regular salary.
1.1 Purpose
To comply with provisions of the Personnel and Salary Resolution.
1.2 Authority
1.2.1 Personnel and Salary Resolution
Personnel and Salary Resolution, Article 8, Sections 6 and 7 explains the provisions of Jury Duty and Witness leave.
1.2.2 State of California Government Code Section 1230
Government Code Section 1230 allows the County to grant leaves of absence, with pay, to employees to appear as witnesses, except where the employee is a litigant, or to serve on a jury.
1.2.3 Board of Supervisors' Resolution No. 82-162
Board of Supervisors' Resolution No. 82-162 dated February 2, 1982 establishes the Auditor-Controller's authority and responsibilities.
2. ACCOUNTING PROCEDURES
2.1 Notification of Departments/Agencies
The employee shall notify the department/agency that he or she has been called for jury duty or to answer a subpoena as a witness.
2.2 Department/Agency Responsibility
The department/agency shall inform the employee that he or she is required to repay the related fees. The department/agency is also responsible for ensuring that these fees are repaid to the County. The department/agency should request that the employee provide a copy of the jury summons, jury duty certificate, or subpoena as proof of service.
2.3 Payroll Reporting
The department/agency shall report such absences on the payroll attendance report in the "Other" column as "JD" for jury duty and "LP" (Leave with Pay) for witness leave. If the department/agency uses timesheets, it shall report such absences in the regular codes column as either "JD" or "LP".
2.4 Repayment of Fees
When the employee receives payment for serving as a juror or as a witness, the fees, exclusive of mileage, must be remitted, either by mail or in person to the employee's department/agency for deposit with the County Treasurer. Checks must be made payable to the County of Orange and identified as being a remittance for juror or witness fees. The employee is entitled to keep any portion of the fee that relates to hours for which the employee did not receive his or her regular salary. Jury duty and witness fees should be coded to the fund/agency from which the employee's salary is paid as revenue source code 7670, "Miscellaneous Revenue."
2.5 Deadline for Repayment
The employee shall repay these fees within 45 days after his or her related absence. If the employee refuses to pay, the department will invoice the employee in accordance with County Accounting Procedure # B.1., "Billing for Materials and Services on Auditor-Controller Invoices" The Auditor-Controller Accounts Receivable Section will take the necessary steps to attempt collection.
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