Q May a municipality enact a policy that permits advancement of expenses for travel, lodging, and meals to its employees, in accordance with Section 25-3-41, without requiring the submission of receipts for such expenses?

A No. A municipality may not enact a policy that serves to remove the mandate of the submission of receipts in regard to travel advancements as required by Section 25-3-41(5). To permit a municipality to adopt an ordinance which provides otherwise would be in direct conflict with Section 25-3-41(5) and would result in a violation of Section 21-17-5 (“home rule” statute). In addition, a municipality must comply with any applicable rules and regulations adopted by the Department of Audit. (Attorney General’s Opinion to Turnage, January 10, 2014)