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HomeMy WebLinkAboutN-460 - Travel Authorizations Expense Claims (2)CITY OF PASCO ADMINISTRATIVE ORDERS Administrative Order No. 460 Finance Subject: Travel Authorization; Travel Expense Claims; and Travel Expense Allowances Initial Effective Date: Aril 18, 1983 Revised 1/14/97 Amend #1 4/15/03 10/5/09 7/18/18 Approved GC GC GC DZ (% The following Administrative Order is effective July 18, 2018 and supersedes Administrative Order No. 4, dated 8/9/78; Administrative Order 38, dated 4/18/83 and 1/14/97; Amendment No. 1, dated 4/15/03; and Administrative Order No. 460, dated 10/05/09. I. PURPOSE: This Administrative Order is issued to establish policies and procedures regarding travel authorizations, allowances and reimbursements. II. DEPARTMENTS AFFECTED: All. III. RESPONSIBILITIES: A. Responsibility of Traveler City of Pasco travelers are responsible to comply with this policy. A traveler is the person required to attend approved conferences, trainings, conventions, and other functions on behalf of the City. ii. Travelers shall not commit City funds until the Authorizing Official approves travel. iii. Any additional costs resulting from a traveler taking a companion on City travel shall not be reimbursed or paid by the City. iv. Any additional costs related to traveling in advance or extending the stay beyond the time necessary to attend the approved conference, training, convention and other authorized functions shall not be reimbursed or paid for by the City. V. Travelers shall document all allowable and authorized travel -related expenditures with itemized receipts, invoices, or other acceptable documentation. For missing documentation, the traveler shall attach a Missing Receipt Form to the Travel Reimbursement Form. The City will not reimburse travelers for unauthorized travel expenditures. vi. Any travelers accepting complimentary trips must maintain compliance with the City's Gift and Ethics Policy (AO No. 259). vii. For Group expenditures incurred by one traveler, the affected traveler shall submit with the respective receipts an itemized breakdown of each traveler's expenses where possible. If individual breakdown in not feasible, a list of all the staff involved in the cost incurred shall be provided. viii. Travelers may not authorize reimbursement of their own expenses. The Director or Supervisor should approve the reimbursement for all travel. The City Manager and Deputy City Manager will approve travel for the Department Directors and one another. ix. All expense reports should be submitted within 15 working days after travel. All expense reports must be complete, accurate, signed by the traveler, and with the proper backup documentation. X. Failure to comply with this policy may result in disciplinary action. B. Responsibility of Department Directors Department Directors or their delegate (Authorizing Official) has the primary responsibility for ensuring compliance with this policy. The Authorizing Official must approve the traveler's travel advance request and/or expense reports and ensure that the following criteria is met: i. The travel expense was incurred while conducting City business. ii. Information contained on the travel advance request and expense reports and the attached documentation is accurate and in accordance with this policy. iii. The appropriate expense line items have funding available prior to travel and will not interfere with other planned travel expenses. If funding is necessary, an initiation of a budget amendment with the Finance Department is necessary. C. Responsibility of Finance Director The Finance Director or their delegate has the responsibility to provide the appropriate forms to the departments and of auditing the advance travel and reimbursement costs to ensure compliance with this policy. Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 2 IV. TRAVEL AUTHORIZATION PROCEDURE: All travel on official business outside of the Tri -Cities metropolitan area requiring overnight accommodations, or if a travel advance is requested, shall be authorized in writing by the department Authorizing Official. Travel incorporating one day's duration or less, shall require the approval of the Division Manager. The Travel Expense Reimbursement Form with the Advance Travel Request box checked (see Exhibit A attached) shall be completed by the employee requesting the travel authorization and submitted to his/her department Director for approval. The employee shall provide (in the place designated on the form) a realistic estimate of the travel expenses to be incurred and shall indicate the amount of the travel advance request, if any. The department Director shall review the request for travel and, if deemed appropriate, the department Director shall sign his/her approval on the form, shall designate the fund and account number to which the travel expense is to be charged, and shall forward the form and attached documentation to the Finance Department. Upon approval, the Finance Director (or designee) will forward the form to the Travel Advance Fund Custodian in Finance who shall be authorized to prepare the advance travel check. The Custodian of the Travel Advance Fund shall require an acknowledging signature by the employee to verify the receipt of the check from the Custodian. V. ADVANCE TRAVEL FUNDS REQUESTS: Only elected, appointed officials or employees shall be eligible for travel advances. Advance travel expenses funds will be granted only for out-of-town travel (away from the Tri -Cities metropolitan area) of more than one day's duration (involving overnight accommodations). If advanced travel funds are requested for expenses associated with a conference or seminar, a copy of the registration and agenda, if available, is to be included with the advance travel request. Advance travel funds will not be issued for amounts less than $100.00. The Travel Expense Reimbursement Form must be submitted through the chain of command for the approval process, with enough lead time so the Custodian of the Advance Travel Fund in the Finance Department has a minimum of ten (10) working days prior to the date of travel to process and prepare the check for the advance. A check for an advance will be available for pickup from the Fund Custodian within two to three (2-3) working days prior to the beginning day of the travel. If cash advances are not settled within fifteen (15) working days of the ending date of travel, the Finance Director may withhold the amount of advance from the employee's next paycheck and transfer the money to the Advance Travel Fund (Exhibit B). No advance of any kind shall be made to any officer or employee when he/she is delinquent in accounting for or repaying a prior advance for travel. Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 3 Exceptions will be considered for those occasions when short notice of the meeting precludes compliance with the time requirements. VI. TRAVEL TIME: As per the Fair Labor Standards Act, for a non-exempt traveler who travels to another location and returns home the same day, the time spent in traveling to and returning from is work time, with the exception of time the employee would normally spend commuting to the regular work site. For travel that keeps an employee away from home overnight, hours worked during travel time are considered hours worked on regular working days during normal working hours, as well as corresponding hours on nonworking days. Time spent in travel away from home beyond scheduled hours as a passenger on an airplane, train, bus, or automobile cannot be counted as time worked. Travel -related overtime in connection with travel on City business requires authorization from the Approving Official as part of the approval for the request for travel for in-state, out-of-state, and international travel. Employees are responsible for accurately tracking, calculating and reporting travel time on their timesheets in accordance with this policy. Meal periods shall be deducted from all travel time. For travel time calculations, the employee's primary work location shall be used as the point of origin. VII. VEHICLES Mileage will be reimbursed at the "Standard Mileage Rate" as published in the Internal Revenue Service Publication No. 463 for use of a privately -owned automobile for official business. If the employee receives auto allowance, any mileage reimbursement submitted must be adjusted by subtracting 50 miles from the total miles traveled for each event. The employee's primary work location will be considered the point of origin for all mileage reimbursements. For personnel who have access to a City vehicle, the department Director (or designee) must approve the use of a personal vehicle. Staff who receive an auto allowance may use their personal vehicle for travel. In addition, if more than one traveler is traveling to the same destination, they are encouraged to share transportation whenever possible. It is encouraged for travelers to commute, therefore only claiming one mileage reimbursement. Rental cars are only allowed for business reasons in the situation when the hotel location is not within a safe walking distance of the event location and a shuttle service is not available. All rental car requests shall have prior approval by the Approving Official. Rental Cars shall only be approved if other ground transportation, such as shuttles or taxis, are more expensive during the stay at the destination. Documentation of cost savings must be attached to the Travel Expense Reimbursement Form. Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 4 VIII. AIRFARE The City will pay only the purpose of the City travel. utilizing airfare for travel. costs for the most direct route necessary to accomplish the Travelers shall comply with the following restrictions when A. Travelers shall fly coach class on the lowest cost flight(s) available. Upgrades of any kind shall not be reimbursed, including early boarding, unless determined necessary by the Approving Official. B. Costs incurred from personal travel will not be reimbursed, unless incurred for the benefit of the City, as determined by the Approving Official. C. Travelers who use their personal frequent flyer miles for City business shall not be reimbursed for the value of the tickets. Frequent flyer miles earned by any traveler during City business travel may be retained by the traveler for business or personal use. D. Excess baggage charges shall not be reimbursed. The City will cover the cost of one checked bag only, unless the traveler is travelling with heavy or bulky material necessary for business or travelling for more than seven days. E. Airfare tickets purchased with a personal credit card must provide a valid receipt for reimbursement purposes and a copy of the boarding pass. (Reimbursement will occur after return from the trip.) F. If a trip is cancelled and the employee receives credit for the value of the airfare, the employee should reimburse the City for that amount. IX. LODGING Travelers shall seek standard double room lodging options that are safe and convenient at the lowest possible cost. The following restrictions apply to lodging options: A. Travelers should stay at a conference hotel at the negotiated conference rate, or hotels that offer government rates to local governments. B. If the conference hotel is not available, a hotel that offers the State rate in a safe area and within reasonable distance is preferred. C. If all options above not available, the traveler should stay at an alternate hotel with the most economical rate, which shall be capped at 150% of the applicable rate for lodging as determined by GSA. D. Trips that bundle lodging and other travel costs are not allowable under this Policy unless approved by the Approving Official upon demonstration by the traveler that Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 5 the cost of the bundled trip does not exceed the component costs of the trip as allowed under this Policy. E. The use of a hotel is restricted to cities located beyond 75 miles from Pasco City Hall. Exceptions can be made by the Approving Official who should provide a justification memo to account for any deviation from the standard reimbursement, including, but not limited to, the number of days of travel, the route of travel, not participating in meals provided, etc. (for example, due to weather or health issues). X. COMMUNICATION: Internet Connection Services purchased to conduct City business until reaching the travel destination or at the lodging destination are reimbursable expenses with the submission of an itemized receipt. Travelers must comply with the City's Use of Email, Internet Services and Other Electronic Media Policy. In the absence of City issued phones, the City will reimburse travelers for personal and business phone calls at up to $10 per day. Itemized receipts must accompany the Travel Expense Reimbursement Form. 1� a)R, IKv A. Meal Reimbursement WITH Overniaht Stav Meals and incidental expenses are reimbursed on a per diem basis (without receipts). The meal allowance rates are determined by the applicable GSA rates for the specific travel destination. If meals are required for a portion of a day, the following percentages will be used as guidance: Breakfast 25%; Lunch 30%; Dinner 45%. The following guidelines shall be used for determining which meals an employee is eligible for when traveling partial days (if the employee is out of the City for the entire time period specified, (s)he is eligible for the allowance): Breakfast: 6:00 a.m. through 8:00 a.m. Lunch: 11:00 a.m. through 2:00 p.m. Dinner: 5:00 p.m. through 7:00 p.m. Traveler must comply with the following restrictions for meal and incidental reimbursement: i. AIR TRAVEL. Per diem reimbursement is based on reasonable airport check- in requirements, along with the flight departure and arrival times. ii. GROUND TRAVEL. Per diem reimbursement is based on reasonable arrival time and length of trip. For example, if the employee travels to Seattle the day before a conference which is scheduled to start at 8:00 am the next day, the employee would only be entitled to reimbursement for dinner, regardless of the Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 6 time the employee actually left the City of Pasco unless otherwise authorized by the Approving Official. iii. When meals are purchased during registration for an event or provided by the hotel (i.e. full service breakfast) or as part of the conference or training, the meal is deducted from the per diem allocation. For example, if the hotel or conference provides a full service (hot) breakfast or dinner, per diem is not permitted. However, if hors d'oeuvres are served at a conference related social, then per diem is permitted. iv. Event brochures/agendas are required to accompany the Travel Expense Reimbursement Form. They will be used to determine what meals are provided as part of the event (included in the registration fee). When meals are provided as part of the cost of an event, travelers will not be provided per diem. When the traveler can justify a legitimate business or personal reason, such as dietary restrictions, to not participate in the provided meal, the traveler must submit written justification to receive per diem for that meal. DO NOT USE P -CARDS FOR MEALS WHEN ON TRAVEL ELIGIBLE FOR PER DIEM REIMBURSEMENT (OVERNIGHT TRAVEL). IF P -CARDS ARE USED IN ERROR, REPORT THE EXPENSE AND TYPE OF EXPENSE WITH RECEIPT (for example, dinner on 1/1/2018) TO FACILITATE THE APPROPRIATE REIMBURSEMENT OR REPAYMENT. B. Meal Reimbursement WITHOUT Overniaht Stay City employees and officials may be reimbursed for meals, based on actual, reasonable receipts, when authorized on official business not involving overnight accommodations. Meal reimbursement is restricted to locations beyond 50 miles from the Pasco City Hall unless the following applies: i. Business meals between City employees and non -city employees that can reasonably be expected to bring a specific business benefit to the City. There needs to be a clear and compelling reason to meet outside the office, over a meal. ii. Meal expenses directly related to and necessary for attending business meetings or conventions of organizations directly related to City business. These organizations include chambers of commerce, business leagues and trade or professional organizations such as the American Planning Association, American Public Works Association, etc. iii. Meals provided by the City that meet the following three criteria: a. The meal must be brought to the employee; cash may not be given to the employee to buy a meal. Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 7 b. The meal must be provided at the City's business premises. This may include temporary work sites, such as a rented hotel conference room, if business is conducted there. Public restaurants do not qualify as business premises. c. The meal must be provided for the City's convenience and have a sound business justification. Examples include: Meals furnished during work hours so employees are available for emergency calls during the meal. Documentation must be provided that an emergency occurred. Meals delivered to the office at a group meeting that spans a mealtime and the meeting cannot be interrupted for a meal break. A meeting agenda is required as documentation. * The following food and beverage expenses are taxable under the IRS code and will be reported to Payroll by Accounts Payable. • Meals consumed while transporting City or non -city participants to recreation programs. • Meals between City employees and/or non -city employees off the City premises that otherwise qualify for reimbursement under City policy. Tipping. Tipping is an allowable expense, but no more than fifteen percent (15%) of the charge for the meal and non -alcohol beverage or transportation expense can be submitted for reimbursement. THE USE OF A P -CARD IS ALLOWED FOR MEAL REIMBURSEMENT WITHOUT OVERNIGHT STAYS. A DETAILED RECEIPT THAT SHOWS THE ITEMS PURCHASED IS REQUIRED. XII. TRAVEL EXPENSES CLAIMS: When official travel is completed, all actual expenses shall be submitted to the Finance Department by the employee within fifteen (15) calendar days following the completion of the travel period. These expenses shall be listed on the Travel Expense Reimbursement Form (Exhibit A) and the form shall be signed by the employee and the department Director on the designated signature lines and transmitted to the Finance Director together with the employee's copy of the approved advance travel request, if applicable. In addition to attaching the employee's copy of the above form, the employee shall attach to the reimbursement form: • All applicable registration, lodging and auto rental receipts for expenditures. Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 8 • If expenses are associated with a conference or seminar, a copy of the registration confirmation and the agenda must be attached. • Applicable receipts/documentation for meal claims (see section XI Meals). • Documentation for taxi fares and other miscellaneous items of a minor nature. The department Director may require explanations where the dollar amounts appear unreasonably high. • A hard copy of payment confirmation (or e -ticket) purchase for airline tickets. • An explanation of all expenses which are not readily apparent. Any excess funds from the travel advance check not actually used for the authorized travel shall be returned with the Travel Expense Reimbursement Form, preferably in the form of a check or money order to the City of Pasco. All travel expense claims not involving a travel advance should normally be submitted after each travel, except that any claim less than $10.00 should be held until the aggregate exceeds $10.00, and then be submitted for reimbursement. The Finance Director (or designee) will audit the Travel Expense Reimbursement Form for accuracy and will check expense items against the estimate of expenses originally provided by the employee. XIII. MISCELLANEOUS: Only reasonable and necessary expenses incurred by City officers or employees while performing official duties for the City will be reimbursed. No reimbursement will be trade for personal expenses or entertainment. The Department Director has the authority to deviate from the above guidelines when a justification memo with the Travel Expense Reimbursement Form is provided. Administrative Order No. 460: Travel Authorization; Expense Claims; Expense Allowances Page 9