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HomeMy WebLinkAbout04.a. Travel PolicyVia. Central Contra Costa Sanitary District November 7, 2014 TO: ADMINISTRATION COMMITTEE VIA: ROGER S. BAILEY, GENERAL MANAGER 1� FROM: DAVID HEATH, DIRECTOR OF ADMINISTRATION A-Al SUBJECT: TRAVEL AND EXPENSE REIMBURSEMENT POLICY At the October 3rd Administration Committee meeting, committee members reviewed the proposed updated Travel Policy and suggested a few changes. Those changes have been incorporated in the attached strikeout of the policy. As before, any additions are denoted in red and any deletions are denoted by red strikeouts. Relative to per diem reimbursement for meal expenses, staff recommended the Internal Revenue Service approved General Services Administration per diem method. District Board members would be reimbursed the federal per diem rate designated for the city visited up to the amount of the receipts submitted, not to exceed the IRS rate for the area. One outstanding item for which clarification is needed pertains to per diem meal reimbursement for partial travel days. The primary alternatives are either the IRS approved 75 % reimbursement for partial travel days or a travel time status policy which would dictate qualification for reimbursement for breakfast, lunch, and dinner on travel days. These alternatives have been inserted in the "Meals" section of the policy and are noted in blue. The second alternative would require more staff time by Finance and Supervisors /Division Managers to monitor because of the time frames noted. Staff will be available to answer any questions or provide clarification during the meeting. pr-TKPZ ETAS r PURPOSE r' r www.centralsan.org TRAVEL AND EXPENSE REIMBURSEMENT PURPOSE AND PROCEDURES To establish a-pol+sy procedure s for appropriate reimbursement of expenses and costs incurred by elected officials, appointed officials, Pistrio C'^ i and staff for travel activities that are necessary, legitimate, permissible, and actually incurred when traveling on authorized District business, provided they are re- authorized through the Travel Approval and Estimate Form. itemized, fully explained and., approved on the Travel Expense Reimbursement Report. The Travel Expense Reimbursement Report becomes a public record upon submission. so every effort should be made to ensure it is accurate to the best of the traveler's knowledge. Important guidelines travelers and those making arrangements should know: • For those employees who will be traveling on District business the time will only be com ensable if the travel is conducted within their normal working hours. Normal working hours will be determined by the "Statement of Work Hours" that each employe has signed and is on file with Human Resources. • Employees are expected to return to work the next day after a conference is over if the next daV would be their normal work schedule unless they have submitted a leave slip or become ill. • The District will reimburse expenses attributable to Board Members and District employees only. Non - District employee expenses will not be reimbursed. • It is prohibited to charge any meal expenses on District issued procurement cards unless it is part of the hotel bill charges at check out. Room service included on hotel bill will be deducted on the expense report from the per diem amount allowed. • Required receipts should be organized by the date of the actual expenditure for ease of processing. When at all possible, personal charges should be on a separate receipt from those that will be submitted to the District for reimbursement. For instance if staying extra days at a hotel where a conference was held. onlv submit a hotel receipt of the days that are reimbursable by the District. BP 008 Page 2 of 9 • SupRort staff making travel arrangements has the option to utilize the District travel agenw services or book the arrangements directly Provided by back UIID documentation is in Place showing the due diligence to find the best rates for the District. • In situations where extraordinary travel expenses are expected to be incurred, or where this procedure does not adequately cover the situation or would cause an undue hardship exception may be made with approval of the General Manager. .. R If 021111111111111111 - - - - Wang :ftif IM- - - - -- BP 008 Page 3 of 9 PROCEDURE 1. Making Travel Arrangements: All District travel arrangements are to be booked through department related support staff that have been issued travel Purchasing cards or other staff approved by the General Manager in advance for each request. sure that requestiRg sta# has reGeived prior budget appreval an&eF Divis' --pager The requesting traveler must submit a Travel Approval and Estimate Form to their supervisor and the Division Manager for signature, and once signed, provide to support staff in order for them to make arrangements. This form must be completed unless there are no fees that will be incurred. If there is a required receipt missing for any given expenditure other than those included in the per diem as it relates to staff, the manager's signature on the Travel Expense Reimbursement Report will serve as approval of the charge, The District will not reimburse internet service charges or telephone charges not required for District business room videos. shoe shining, spa treatments m fees fines or traffic violations, damages to employee vehicles excess baggage fees unless required for District business newspapers, magazines, entertainment cancellation fees or penalties unless deemed appropriate b supervisor and Division Manager, or expenses which are excessive or unreasonable. District will reimburse for laundry expenses in instances when the traveler is on conference over 5 business days. If you are unsure whether something is reimbursable, please find out before the charges are incurred. Ask the Division Manager or Finance for guidance. 2. Transportation: a. Commercial Airline Travel: Elected officials, appointed officials and District employees will travel at the lowest reasonable coach class airfare within the following guidelines: (1) In order to obtain low airfares, a two -hour window policy will be used in searching for a low fare. This window policy involves searching for fares one hour prior to and after the requested departure /arrival time. The lower fare quoted within this two - hour window must be taken unless time constraints make it impossible. (2) Direct flights (one -stop) and connections (change of planes), rather than non - stops, may represent substantial savings to the District. Non -stop flights, if more expensive, GaRRGt should not be taken if lower direct/ connecting fares are available and does not place an unreasonable burden on the traveler. (3) Early departures and late returns are encouraged to avoid lodging for an additional night, However„ travel arrangements should allow for full attendance at the subject event. BP 008 Page 4 of 9 (4) Air travel arrangements should be reserved as far in advance of travel date as possible. Advance planning, rather than last- minute reservations, allow for the opportunity to obtain lower fares. To the extent possible. Ttravel arrangements should be booked a minimum of sere thirty 30 days prior to departure. (5) Reimbursable expenses shall be limited to the actual dates of travel, which shall be as near the event as practical, allowing for timely arrival and departure and the carrier's schedule. If the extension of travel time would achieve lower airfare and would result in a net cost savings to the District, the District will pay for actual costs incurred for hotel and meals only, subject to the other limitations of this procedurepe4r.y, provided they do not exceed the costs which would have been incurred without an extension, and the extension is approved in advance. A cost analysis, with or without extension, would be required. Any additional time (exceeding the above) taken prior to or after the event will be at the traveler's empieye time and expense. fans if net Felated to Pi str et bosipess. (6) Use of penalty or non - refundable airfares should be considered, depending on the nature of travel, and the certainty that the trip will take place as planned. These lower- cost fares shall be selected at the traye!eF'G diSUGtieR to the extent possible. te-4Rel these- s#aFges as�+m i rsable, 4 as —e0ate (7) If there is a significant difference between the cost of the flight used and a less expensive flight that was available, or if the traveler uses first -class or business class instead of an available coach -class airfare without appF, yal from the , the traveler will be required to pay the difference in the expense. (8) Use of a specific airline for the purpose of obtaining Frequent Flyer miles w4[-Ret be awthef is prohibited, unless the airfare is among the lowest available. Those booking fli hts includin_Q those authorized to book their own airfare should attach sufficient documentation back-up to the Travel Approval and Estimate Form showing due diligence was performed in finding the most reasonably riced fli ht. This could be obtained by running com arison of flights throuclh Ex edia Traveloci Orbitz etc. Booking of own airfare is only authorized through the General Manager. b. Car Rentals: The use of a rental car must be authorized in advance. When a car rental is authorized, the elected eAcial apn�intad effinial , empie traveler shall be limited to a GOMP .et OF icy ehinlethe most economical available at the time. A . A rental car may be authorized only for a business necessity or if it is the most economical means of transportation available. The empleyeetraveler must -she ld be pFepared to show a cost savings to the District by the use of a rental car as compared to other modes of transportation. When traveling in groups, sharing of cars is encouraged to minimize costs. Full Gcollision and liability insurance offered by the rental company should be accepted. BP 008 Page 5 of 9 ,plus Travelers should refuel cars before returning them to the rental agency if it will to -avoid the large refueling mark -up, when economical. Officials an Employees are required to notify the District's Safety and Risk Management Administrator and their ms's supervisor and Division Manager within 24 hours of any event, incident or accident related to the rental vehicle. Board Members are required to report incidents to the General Manager C. Taxi and Other Local Transportation: The use of a taxi is authorized when cost - effective alternative Fnere ereRen*aa services are not available, or in cases woof valid business reasons, such as timing limitations than warrant use of such transportation. Taxis should be utilized when courtesy shuttles and paid shuttles are not convenient for timing or other purposes. Use of private limousines or chauffeured cars hired solely to transport District Board Members and /or staff is prohibited. Gratuities for transportation such as shuttles and taxis should not exceed 15 d. Travel in District Vehicles: District vehicles are available for local seminars. District vehicles shall not be used for personal use when attending seminars. Non - District employees should not be transported in District vehicles unless it is for business related purposes. e. Travel in Personal Vehicles: When use of a privately -owned vehicle is authorized in lieu of a common carrier, reimbursement will be based on the prevailing mileage rate and the miles determined by the Goo le Maps site milea a calculation, but will not exceed air coach rate to and from the destination plus local transportation costs such as mileage, air ort arkin, toll and shuttle /taxi costs. Milea a should be included on the Travel Reimbursement Report and not submitted separately. ' — ":heR travel ip Ucuaa will be ealeffi-ilated based OR the she4est Reasonable costs for parking and tolls will be reimbursed. Valet narkin is discouraged if free or more economical parking is available; exceptions may be made in some cases. On re ular work days, mileage will be calculated from employee's home or the District (whichever is the shortest distance). On off da s employee will be reimbursed for actual mileage from home. Board Member travel will be calculated from residence or the location the depart from. When parking personal vehicle at the airport use of long -term parking facilities is encouraged. 3. Lodging/Telephone: a. Lodging: Whenever possible lodginq_should be arranged at the facility where the event is being held or conference hotels suggested, or a comparable facility of equal rate or lower within the conference area. When attendinq conferences a block of hotel rooms may be offered at a reduced rate. Nevertheless staff should check to see if a lower rate at the same facility, is available. E^ pleyeer, Travelers should limit their stay to a minimum number of nights. BP 008 Page 6 of 9 Reimbursement for the daily cost of lodging includes only the single occupancy room rate and applicable taxes unless shared by more than one District employee. When making reservations for lodging, attempts should be made to obtain a discounted or governmental agency rate. District travelers are expected to use good quality, but reasonably priced hotels or motels wherever practical. , business.-) fates NeveFtheless, tFavelers should GheGk to see ill a IeweF rate, at the sarn faoility, is availabte- Hotels will be paid for by personal credit card or by acquiring a cash advance for the hotel before the conference. (Make sure when checking out of hotels that }k"Vou are not charged for any nights that the District has paid for in advance such as a first nights deposit to hold room). If the traveler reqymreG a GaFh a jvanGe and possesses a District procurement card, they may allowed to pay for the hotel costs on that card once they check out at the end of the conference_. if prier appr h„ theiF Pivi ;en hn'31" ageF iS giixe RjR nrrler to VG"El thn n and fr r -+ nn L, rJ Hotel receipt/ invoice should be provided as back -up documentation verifying deposit aid by District, if an and dates of stay. When attending a local one -day training or conference where mileage is less than 60 miles one way (120 roundtrip) from official station or residence, travelers are expected to return the day the traininq or conference ends. If this policy is not followed. em to ee will be expected to pay for anV extra nights. Prior approval is always required for overni ht stays, even for one-day training and conferences. b. Telecommunication: On authorized travel, necessary business - related telephone calls, faxes, and Wi -Fi medem connections incurred may be reimbursed. The eest ef p.Eersonal telephone calls made while attending a seminar will be the responsibility beme byof the employee,.44however, nr�- travelers are allowed one personal call of reasonable length and cost per day at District expense. The District's Finance Manager GORmQllef shall make the final determination of reasonable duration and cost on a case -by -case basis. When Possible, business usage of internet should be utilized through District issued electronic devices. If this option is not available District will reimburse the cost of these services if utilized for District business related ur oses. 4. Meals: Ire BP 008 Page 7 of 9 Paid by P l,a„a belaw. In General Meals will be reimbursed in accordance with the Meals and Incidental Expenses W&IE) allowance established by the Federal General Services Administration (GSA4 for the location of travel (website www.gsa.gov / /Qerdiem). Receipts are not required for M &IE with the exception for Board Members. M &IE include all meals, room service laundry, dry cleanina, pressing of clothing, fees and tips for persons who provide services, such as food servers and luggage handlers. t1@11 GharaeS a;a��eembHrsenq-s� _ Pet-iae- elaim the eveFit aatu al-�es WeFe net eRGUFF6d„eai 19e - dim #F% �r Reimbursements are not provided for meals that are paid for as part of the conference registration as noted on the confirmation. The daily per diem rate should be adiusted by the traveler if meals are included at the conference Snacks and continental breakfasts such as rolls. 'nice and coffee shall not be considered meals. Reimbursement should not be claimed in the event actual expenses were not incurred and any extenuating circumstances can be approved by an immediate supervisor. Additional exceptions are noted below. Conferences For the first day and last day of a conference, the reimbursement for the first day and last day will be 75 °G of the IRS rate for the location. Local One Day Trainin /Seminars Per diem for one-day trainin s /seminars will not be paid if meals are included. - If meals are not included one meal reimbursement will be provided at staffs discretion with recei ts. not to exceed the GSA meal rate for the area. Reimbursement should not be claimed in the event actual expenses were not incurred. Meal per diem time frames are noted below: Breakfast — All employees entering travel status prior to 7:00 a.m. and leaving travel status after 9:00 a.m. will be allowed breakfast reimbursement. Lunch — All employees entering travel status before 11:00 a.m. and leaving travel status after 1:00 p.m. will be allowed lunch reimbursement. Dinner — All employees entering travel status before 5:00 p.m. and leaving travel status after 7:00 p.m. will be allowed dinner reimbursement. Employees should provide backup materials when possible, to show that meals were or were not included as part of a seminar /conference. Attaching agenda or registration that shows this information would be helpful. BP 008 Page 8 of 9 5. Travel Advances: A request for a travel advance must be made at least two weeks prior to travel by submitting a completed Payment Authorization Request form to AsGeuFA44@Einance. There will be no travel advances for the cost of airline tFavelexpenses since the travel procedures require support staff to purchase airline tickets. due to the - Dim -ets I yri „_ 4 e t.1 c-4 4, of adva Advances must be utilized immediately and accounted for within two weeks after completion of a trip. No additional advances will be granted before settlement of an outstanding advance. In the event an advance remains open beyond 30 days, the District may elect to deduct the amount advanced from the °^�'otraveler's next regular paycheck or their expense report for that conference. When traveling on District business the traveler must be reasonably certain that he /she will be able to complete the trip. Canceling a trip for personal reasons must be approved by the General Manner and may result in the traveler being responsible for any non- refundable costs. Where possible, another employee may be substituted if approved by a Manager and there is no major penalty incurred for the transfer. 6. Special Expenses Paid by Employee Report only expenses paid by cash, personal check, or credit card. Meal expenses,19-be The Internal Revenue Code requires that specific details showing traveler and names of guests— ,.,�, cost, date and place, business purpose, and the business relationship of individuals be supplied. Attach receipts whenever possible. Peee0ts-449f Combined receipts or bills for staff traveling to the same conference/training are discoura ed. 7. Travel Expense Reimbursement Reports: Travel Expense Reimbursement Reports must be legible and in all cases be signed in ink by teeth the traveler, supervisor Viand the Division Manager with signature authority. Each expense shall be clearly and accurately identified and shown on the 44report on the day the expense was actually incurred. Report all expenses paid by cash, personal check, credit card, and those paid directly by the District. Auditing and control procedures of the District require that receipts substantiating travel expenses be provided by the traveler whenever possible with the exception of MWE. Original receipts, including hotel statements, airline ticket stubs, car rental invoices, credit card receipts, paid invoices, or any receipt, which shows the date, location, nature and amount of the expenditure, shall be attached to the Report, and the report must be submitted within 30 days of the conclusion of travel /seminar. R_ ecei?ts should be in date order and if there are several small receipts, taped/secured to a full sheet of g p a er for ease of processing If there is a required receipt missing for any given expenditure, other than those included in the per diem as it relates to staff, the manager's signature on the Travel Expense Reimbursement Report will serve as approval of the charge. BP 008 Page 9of9 It is recommended that travelers not include personal information such as credit card information home address or personal phone numbers on any submitted documentation. Travelers should retain copies of the Travel Expense Reimbursement Report and receipt for their personal records. valid Feceyat. Heweve ", fin accordance with Government Code 53232.3 and Assembly Bill 1234, elected and appointed officials are required to submit receipts documenting each expense claimed. All documents related to reimbursable agency expenditures are public records, subject to disclosure under California Public Records Act. If a required receipt is missing, a written detailed explanation of the charge must be provided. The District shall reimburse Board Members for actual and necessarV meals and incidental expenses documented with receipts in an amount not to exceed IRS reimbursement rates for the geographic location. In addition, AB 1234 requires Board members to provide a report, written or verbal, to the Board in open session on the event, conference, seminar or training attended, to be agendized within 30 days of the event. Approval Levels Follow (approver may denote a designee to sign in their absence BUSINESS EXPENSES AUTHORIZED BY Employee Board General Deputy Department Division Manager and President Manager General Director Supervisor or Manager Desicinee General X Mana er Deputy X General Manager Directors X X District X Secretary Managers X X X Staff X X X X