Opinion ID: 2638938
Heading Depth: 3
Heading Rank: 1

Heading: Fuel Purchases

Text: [¶45] When he started working for Diamond B Services, the company issued Mr. Rohde a Comdata fuel card. Randy Burry testified that Mr. Rohde was only allowed to use the card to purchase diesel fuel for the large trucks used in their business. He claimed that Mr. Rohde was not authorized to purchase gasoline on the card. Mr. Rohde did, in fact, purchase gasoline for his personal pickup, which he used in the course of his employment. Mrs. Burry, who worked as the bookkeeper for the company, received a faxed report from Comdata each day which showed the transactions on the various fuel cards used by Diamond B Services. The fuel report apparently showed which card was used and the amount and cost of the fuel purchased. Mr. Rohde testified that, when he received his card, he asked Mrs. Burry whether he should turn in any of his receipts and she said, no because she received the daily Comdata reports. Nevertheless, he saved the receipts and presented them to Diamond B Services after he was discharged. [¶46] Diamond B Services contends that the hearing officer erred by refusing to allow it to deduct the value of the fuel he used in his personal pickup from Mr. Rohde's pay. Diamond B Services argued that it was entitled to offset the values of the fuel purchases from his wages because they were either cash advances under Section 6(b)(viii) or other items required for the employment of the employee under Section 6(b)(x). [¶47] Section 6(b)(viii) allows an employer to deduct the value of cash advances made to the employee during his employment. Cash is defined as money or its equivalent. Black's Law Dictionary 229 (8th ed. 1999). An advance is the furnishing of money or goods before any consideration is received in return. Id. at 57. Fuel obviously does not qualify as cash as it is not money or its equivalent. Furthermore, the definition of advance indicates that the party doing the advancing (i.e. the employer) has prior knowledge of the transaction. Diamond B Services maintained that it did not have knowledge of or authorize the fuel purchases; consequently, they could not be advances. [¶48] Neither do the fuel purchases qualify under Section 6(b)(x) as payment for any purchase of tools, equipment, uniforms, or other items required for the employment of the employee. Diamond B Services maintained that Mr. Rohde was supposed to use a company vehicle rather than his personal vehicle in the course of his employment. Under Diamond B Services' theory that the fuel purchases were not authorized, the fuel expenses do not qualify as other items required for the employment under subsection (x). The fuel could not have been purchased on the basis that it was required for the employment if the employer insisted it did not authorize the purchase.