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Sarpy County adopts take-home vehicle policy after state audit flagged misuse of vehicles
Summary
The board adopted a county take-home vehicle policy intended to set eligibility and controls after the Nebraska auditors issued a report about misuse of state vehicles; the policy includes eligibility criteria, brief IRS-compliance language and a review of existing non‑sheriff vehicles.
Sarpy County commissioners approved a county take-home vehicle policy at their Dec. 9 meeting intended to govern eligibility and controls for employees taking county vehicles home.
Chief Financial Officer Daniel Tlaikas told the board that the county's internal audit committee and outside consultants (UHY Advisors) used best practices to draft the policy after the Nebraska auditors of public accounts issued a report this summer describing misuse of state vehicles by some employees. Tlaikas said the county currently has fewer than 10 take-home vehicles outside the sheriff's office and that the policy establishes criteria—such as emergency-response duties or on-call status—to qualify for a take-home assignment.
Commissioners asked about tax implications and alignment with state policy. One commissioner noted IRS rules treat take-home use as a taxable fringe benefit; staff said the policy contains brief language on IRS compliance and that the county will review current assignments against the new rules. Another commissioner asked whether the county's policy aligns with Nebraska state policy; staff said they used best practices and will double-check alignment. The board moved, seconded and approved the policy.
The policy directs staff to review existing take-home vehicle assignments and apply eligibility criteria; it does not apply to sheriff's office vehicle programs, which were discussed as separate. The board approved the policy at the Dec. 9 meeting; no executive session was required.
