Thomas J. Spielbauer - Page 6

                                        - 6 -                                         

          reimburse public defenders who purchase their own computer                  
          equipment.  Deputy public defenders are entitled to reimbursement           
          for computer equipment up to $500, assuming the cost of the                 
          computer exceeds $1,000.  County employees, however, must request           
          reimbursement for computer equipment under this policy.                     
               Petitioner deducted costs for telephone expenses for four              
          telephone lines.3  Petitioner deducted costs associated with a              
          telephone line located in his apartment which he used as a modem            
          line.  Petitioner sometimes used his modem as a fax modem.  The             
          public defender's office had a fax machine in 1992.  Petitioner             
          deducted costs associated with a telephone line located in an               
          office petitioner rented.  Petitioner also deducted costs of a              
          telephone line located in petitioner's prior residence.                     
               Petitioner deducted $1,944.08 in meals and entertainment at            
          restaurants located in Santa Clara County.  Petitioner did not              
          deduct expenses for any meals with clients.  The meals whose                
          costs he deducted were with petitioner's co-workers.  Petitioner            
          discussed business and personal matters at these meals.  The                
          county reimbursed its employees for all meals associated with               
          county required travel, including educational training.  Deputy             
          public defenders must, however, submit requests for reimbursement           
          for such meals to receive reimbursement.                                    

               3  Petitioner conceded that he is not entitled to any                  
          deductions with respect to one of the telephone lines which was             
          located in his home.                                                        




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011