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HomeMy WebLinkAbout07.b. Review Board Policy No. BP 008 - Travel Expense Reimbursement Policy and associated Administrative Procedure No. AP 008 - Travel Expense Reimbursement Procedure Page 1 of 16 Item 7.b. CENTRAL SAN November 5, 2019 TO: ADMINISTRATION COMMITTEE FROM: KEVIN MIZUNO, FINANCE MANAGER REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ANN SASAKI, DEPUTY GENERAL MANAGER ROGER S. BAILEY, GENERAL MANAGER SUBJECT: REVIEW BOARD POLICY NO. BP 008 - TRAVEL EXPENSE REIMBURSEMENT POLICYAND ASSOCIATED ADMINISTRATIVE PROCEDURE NO. AP 008 - TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Although Board Policy No. BP 008 - Travel Expense Reimbursement Policy was recently reviewed by the Board on February 19, 2019, feedback from Board Members and employees has revealed a few areas of ambiguity that warrant additional clarification with the Administrative Procedure, AP 008 - Travel Expense Reimbursement Procedure, that is associated with BP 008. Although administrative procedures only require General Manager approval, on this case, Board Members also must adhere to the protocols outlined in AP 008, so consideration at the Administration Committee level is appropriate. Staff has concluded that BP 008 (Attachment 1) sufficiently addresses the District's current policy position on travel by Board Members and employees, and no revisions are being proposed to the policy at this time. However, based on review of associated AP 008 (Attachment 2), there is a need for certain clarifications pertaining to the assigned seating and early/priority boarding protocol for flight travel. Previously, AP 008 did not specifically state whether or not the additional cost for an assigned seat would be covered by the District, but rather, only noted that the lowest possible cost flight to the destination would be reimbursable. Many airlines are following the practices of matching the ultra low-cost carriers by having a "sub-economy" class flight that typically provides for no assigned seat and no carry-on bag permitted. This may result in inconvenience to the traveler given the potentially heightened risk of being denied boarding due to an overbooked flight and/or the need to separately pay for a carry-on bag. Accordingly, the Commercial Airline Travel section of AP 008, has been revised to include the following language: "...For cost comparison purposes and to reduce the risk of losing a seat on an overbooked flight, the base coach/economy-class rate used may be elevated to include an assigned seat if approved by the Department Director/General Manager as applicable. Fees for early or priority boarding however will be the responsibility of the traveler." The inclusion of this language improves the administrative procedures' clarity and alignment with the underlying Board Policy in several ways. Primarily, it expressly allows for the reimbursement of reasonable November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 24 of 41 Page 2 of 16 assigned seating costs and a carry-on bag, when appropriate. The internal control of requiring internal Director-level or above approval for this is intended to ensure due consideration is given for balancing the additional cost for this (typically expected to be on the order of$40-$100 per flight) against the likelihood and downside exposure of the traveler being bumped from a flight and missing an important event or other scheduling issue. The language also expressly disallows the reimbursement for early and priority boarding, which are not viewed as necessary. Staff also took this opportunity to perform an in-depth review of the other various provisions of AP 008 and is proposing several other relatively minor revisions primarily for clarification purposes. I n addition to the changes described previously, the following table summarizes the changes being proposed: Provision Old Procedure Language New Procedure Language Additional cost for assigned seating on Not addressed Reimbursable with internal flight Director level or above approval Additional cost for Not addressed Not reimbursable priority/early boarding Non-District employee Non-reimbursable Reimbursed on a case-by- expenses case basis with General ManagerApproval "Unreasonable Not defined Two or more stops is burden" definition on deemed unreasonable connecting flights Due diligence in searching for Referenced only Expedia Expanded to include: reasonably priced and Orbitz Skiplagged, Google Flights, flight using online flight Kayak, Hotwire booking websites Travel in District vehicles Only referenced availability Expanded use to include for local seminars official business for District Meal reimbursements Receipts not required for Receipts mandatory for non-overnight travel employees pursuant to IRS § 162(a)(2). International travel Per Reimbursed up to Federal Reimbursed up to U.S. Diem allowance General Services State Department limit for Administration limit in New location of travel and York City area rate including website link Travel Approval and Made as "Exhibit A" to Estimate Form Referenced only document Travel Expense Made as "Exhibit B" to Reimbursement Form Referenced only document Staff is confident the changes being proposed to AP 008 will not only help clarify some areas of ambiguity, but also improve the District's consistency with BP 008, as well alignment of best practices seen in travel policies of other California municipal agencies. November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 25 of 41 Page 3 of 16 Strategic Plan re-In GOAL TWO: Strive to Meet Regulatory Requirements Strategy 3- Comply with all federal, state, and local regulations related to District administration GOAL THREE: Be a Fiscally Sound and Effective Water Sector Utility Strategy 2- Manage costs ATTACHMENTS: 1. BP 008 Travel Expense Reimbursement Policy 2. AP 008 Travel Expense Reimbursement Procedure (with markup) November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 26 of 41 Page 4 of 16 Number: BP 008 Related Admin. Procedure AP 008 Authority: Board of Directors Effective: December 20, 2012 Revised: December 4, 2014 Reviewed: February 19, 2019 CENTRALSAN Initiating Dept./Div.: Administration BOARD POLICY TRAVEL EXPENSE REIMBURSEMENT POLICY 1. All District travel including but not limited to attend conferences, training, seminars, meetings, and while conducting other official District Business must be approved in advance via a Travel Approval and Estimate Form, with the exception of urgent or emergency travel benefiting the District. District travel is authorized by Board majority through budget approval, report, or position paper. Arrangements must be made in compliance with the Travel and Expense Reimbursement Purpose and Procedures. Staff traveling on District business must complete and have a Travel Approval and Estimate Form signed by their supervisor and the Division Manager approving the type of travel, detail, and any special requests before any travel arrangements are made. 2. Board Members' attendance at conferences will be approved by the Board in advance for the calendar year on a Board agenda. 3. Board Members and the General Manager are authorized to travel without prior approval for compelling reasons, provided reasonable effort has been made to obtain prior approval. Review of such travel will be consistent with the approval process identified in item 6 of this policy. 4. Travelers are responsible for the timely preparation and submission to Finance of their Travel Expense Reimbursement Reports. 5. While traveling on District business, it is the responsibility of elected officials, appointed officials, and employees to use sound judgment to ensure reasonable expenditure of District funds. Board Members whose expenses do not fall within this policy may be submitted to the Board of Directors for approval, in a public meeting, before the expense is incurred. November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 27 of 41 Page 5 of 16 Number: BP 008 TRAVEL EXPENSE REIMBURSEMENT POLICY Page 2 of 2 6. The General Manager, or their designee, shall approve travel reimbursement documents for the Board and the Secretary of the District; and the Board President or President Pro-Tem shall approve travel reimbursement documents for the General Manager. The General Manager or their designee shall approve all travel approval/reimbursement documents for his/her direct reports, and in certain instances, other staff. Staff travel reimbursements will be approved by immediate supervisors and Division Managers with signature authority. 7. Per Diem is an allowance paid to a traveler for meals and incidental expenses incurred when traveling. This allowance is in lieu of paying their actual travel expenses and is based on the IRS approved rate for the area where they travel. Staff will follow per diem procedures while Board Members will be reimbursed up to the Per Diem rate, with receipts, for the city where their travel occurs. 8. Board expenses not related to this policy; refer to resolution adopted by the Board on setting forth procedures for appointment to and establishment of Board committees and meeting compensation and expense reimbursement for Board Members. 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, and this will also be adhered to. [Original Retained by the Secretary of the District] November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 28 of 41 Page 6 of 16 Central Contra Costa Number: AP 008 Sanitary District Related Board Policy: BP 008 Authority: General Manager Effective: March 2, 2015 =---_ Revised: September 2, 2INovember 5, 2019 Reviewed: Initiating Dept/Div: Administration - Finance Date Signed: T. Kevin Mizuno, Finance Manager Philip R. Leiber, Director of Finance and Administration Roger S. Bailey, General Manager ADMINISTRATIVE PROCEDURE TRAVEL EXPENSE REIMBURSEMENT PROCEDURE PURPOSE To establish procedures for appropriate reimbursement of expenses and costs incurred by elected officials, appointed officials, and staff for travel activities that are necessary, legitimate, and actually incurred when traveling on authorized District business, provided they are pre-authorized through the Travel Approval and Estimate Form (Exhibit A), itemized, fully explained and, approved on the Travel Expense Reimbursement Report. Any other costs outside of what is approved on the Travel Approval and Estimate Form may be the responsibility of the traveler. Travelers and those booking travel need to make sure that the estimate is as close to the final Travel Reimbursement as possible. 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 compensable if the travel is conducted within their normal working hours regardless of days traveled. Normal working hours will be determined by the "Statement of Work Hours" that each employee has signed and is on file with Human Resources. If there are any questions, please contact Human Resources on this issue. • Employees are expected to return to work the next day after a conference is over if the next day would be their normal work schedule unless they have submitted a leave slip or become November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 29 of 41 Page 7 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 2 of 11 ill. As a general rule, if conferences/seminars are local and are concluded by 12 noon, employees should return to work. • The District will reimburse expenses attributable to Board members and District employees only. Non-District employee expenses will be reimbursed on a case-by-case basis with General Manager approval. The approval must be obtained before any travel arrangements are made and the non-District employee expenses must be related to District business and essential. This will be the exception; in most cases it will not be essential or necessary to pay for non-District employee expenses. If expenses are granted by the General Manager, the Travel Approval form and Travel Expense Reimbursement form Exhibit B must be signed off by the General Manager. • Travel Reimbursement forms must be completed for all travel if registration is paid by the District or more than one meal reimbursement is requested. This process allows Finance to capture the total cost of seminars, conferences, trainings needed for budgeting purposes. Otherwise, one meal reimbursement can be claimed through petty cash along with the mileage if no other expense such as registration is involved. If only requesting mileage, this can be done with a Mileage Reimbursement Form for multiple days or petty cash for one day. • 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, only submit a hotel receipt of the days that are reimbursable by the District. • Support staff making travel arrangements has the option to utilize the District travel agency services or book the arrangements directly. • It is the responsibility of the division manager and supervisor to determine if employees should be allowed to travel to a conference/training the day before the conference/training starts and/or the day after the conference/training is concluded. • In situations where unusual or unexpected travel expenses are expected to be incurred, or where this procedure does not adequately cover certain situations, exception may only be made with the written or email approval of the General Manager. 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. The requesting traveler, with the exception of the Board and the General Manager, must submit a Travel Approval and Estimate Form to their supervisor and the November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 30 of 41 Page 8 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 3 of 11 division manager (or Department Director as applicable), for signature along with a copy of the conference agenda, and once signed, provide to support staff in order for them to make arrangements. Employee traveling is responsible for producing all of the back-up needed. This form must be completed unless there are no fees that will be incurred. If you need further room to explain on the form, it is permissible for the form to be more than one page. If the General Manager's authorization is needed, add a signature line. It is suggested that the forms be expedited for signature so that the estimate provided for airfare, etc. will not expire in the routing process before arrangements can actually be secured. 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 fees for non-business personal expenses including, but not limited to: room videos, shoe shining, spa treatments, gym fees, fines or traffic violations, damages to employee vehicles, excess baggage fees kunless required for District business), newspapers, magazines, entertainment, cancellation fees or penalties sunless deemed appropriate by division manager and supervisor), or any other expenses which are excessive or unreasonable and be construed by the public to constitute waste and/or abuse. 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 Department for guidance. 2. Transportation: a. Commercial Airline Travel: Elected officials, appointed officials and District employees will travel at the lowest reasonable coach/economy class airfare within the following guidelines: (1) In order to obtain low airfares, travelers should be flexible in travel hours in willingness to take an earlier or later flight if it does not create an unreasonable burden and will still allow enough time to attend the full conference or training. 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, should not be taken if lower direct/connecting fares are available and does not place an unreasonable burden on the traveler. Two or more stops are deemed to place an unreasonable burden on the traveler in this case. Consideration of alternative airports should be given, when flying to/from a nearby airport is practicable and will result in a sizable cost savings after additional costs such as travel to/from the airport and the employee's time are incorporated. (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. November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 31 of 41 Page 9 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 4 of 11 (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, travel arrangements should be booked a minimum of 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 procedure, 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 time and expense. (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 to the extent possible. (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/economy-class airfare, the traveler will be required to pay the difference in the expense. For cost comparison purposes and to reduce the risk of losing a seat in an overbooked flight, the base coach/economy-class rate used may be elevated to include an assigned seat if approved by the Department Director. Fees for early or priority boarding however will be the responsibility of the traveler. LaLUse of a specific airline for the purpose of obtaining Frequent Flyer miles is prohibited, unless the airfare is among the lowest available. Those booking flights should attach sufficient documentation back-up to the Travel Approval and Estimate Form showing due diligence was performed in finding the most reasonably priced flight. This could be obtained by running a comparison of flights thte"using online flight booking websites such as: Skiplagged, Google Flights, Kayak, Expedia, Hotwire, Travelocity, Orbitz, etc. Booking of own airfare is only authorized through the General Manager and this rule will still apply. b. Car Rentals: The use of a rental car must be authorized in advance and only by the General Manager on the Travel Approval and Estimate Form or via email approval. When a car rental is authorized, the traveler shall be limited to the most economical available at the time. A rental car may be authorized only for a business necessity or if it is the most economical means of transportation available. The traveler must show a cost savings to the District by the use of a rental car as compared to other modes of transportation. Authorized rental cars can be charged to the District purchasing cards at time of pick up/drop off if the traveler has been issued one. When traveling in groups, sharing of cars is encouraged to minimize costs. Full collision and liability insurance offered by the rental company should be accepted. Travelers should refuel November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 32 of 41 Page 10 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 5 of 11 cars before returning them to the rental agency if it will avoid the large refueling mark-up, when economical. Employees are required to notify the District's Risk Management Administrator, and their 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: Lowest cost, most reasonable transportation should be used. The use of a taxi/ridesharing service such as Uber or Lift is authorized when cost-effective alternative services are not available, or in cases of valid business reasons, such as timing limitations that warrant use of such transportation. Taxis /ridesharing services such as Uber or Lift should be utilized when courtesy shuttles and paid shuttles are not convenient for timing or other valid reasons. Documentation to support the cost of utilizing ridesharing services over other transportation needs to be provided. The documentation could be an explanation as to why other transportation was not reasonable or showing that other transportation was more expensive. Gratuities for transportation such as shuttles and taxis/ridesharing services should not exceed 15%. d. Travel in District Vehicles: District vehicles are available for local seminars and conducting official business for the District. 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 Google Maps site mileage calculation, but will not exceed air coach rate to and from the destination plus local transportation costs such as mileage, airport parking, toll, and shuttle/taxi costs. Mileage should be included on the Travel Reimbursement Report and not submitted separately. Reasonable costs for parking and tolls will be reimbursed. Valet parking is discouraged if free or more economical parking is available. Exceptions may be made in some cases but an explanation would need to be provided as to why valet parking was utilized. On regular work days, mileage will be calculated from the District or employee's home, whichever is closer to the airport or travel destination (i.e. conference, meeting, seminar, etc.) '^�n, as applicable. On off days, employee will be reimbursed for actual mileage from home. Board Member travel will be calculated from residence or the location they depart from. When parking personal vehicle at the airport, use of long-term parking facilities should be utilized. If not utilized, reasonable justification needs to be provided. Accordingly, sufficient time prior to the scheduled departure time should be allotted in order to find long-term parking, which is generally located further from check-in than costlier short-term parking. Insufficient justification for use of short-term parking will result in an employee only being reimbursed the equivalent cost for long-term parking use at the same airport. Due consideration of taking either public transportation (BART) or a ride sharing service in lieu of airport parking should also be given by the traveler, if this is cost effective, safe and practicable. 3. Lodging/Telephone: November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 33 of 41 Page 11 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 6 of 11 a. Lodging: Whenever possible, lodging 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 attending 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. Travelers should limit their stay to a minimum number of nights. 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. Reimbursable Hetets hotel costs shall wi -be initially paid for by personal Gredit Gard employees or, in limited circumstances, by acquiring a cash advance from the District fere hotebefore-prior to the conference. (Make sure when checking out of hotels you are not charged for any nights that the District has paid for in advance such as a first night's deposit to hold room). If the traveler possesses a District procurement card, they can pay for the hotel costs on that card once they check out at the end of the conference. Make sure that this payment is reflected in District Paid Expenses on the reimbursement form and that the purchasing card was utilized for payment. Hotel receipt/invoice should be provided as back-up documentation verifying deposit (paid by District, if any) 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 the District or residence, travelers are expected to return the day the training or conference ends unless the Division Manager and Supervisor deem otherwise. It is the responsibility of division managers and supervisors to determine whether an employee should be allowed to travel the day before a conference/training and/or the day after. if this is Should this protocol not be followed, employee will be then ev�d-the employee must to-pay for any extra nights. Prior approval is always required for overnight stays, even for one-day training and conferences. b. Telecommunication: On authorized travel, necessary business-related telephone calls, faxes, and Wi-Fi connections incurred may be reimbursed. Personal telephone calls made while attending a seminar will be the responsibility of the employee; however, travelers are allowed one personal call of reasonable length and cost per day at District expense. The District's Finance Manager 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 purposes. 4. Meals: In General Meals and incidental travel per diem allowances will be provided reimbursed in accordance with the Meals and Incidental Expenses (M&IE) allowance established by the Federal General Services Administration (GSA)for the location of travel as published on their website at November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 34 of 41 Page 12 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 7 of 11 www.gsa.gov/perdiem4. With the exception of Board members, receipts are not required for M&IE `"ii+h the exception for Board Memhoro. M&IE include all meals, room service, laundry, dry cleaning, pressing of clothing, fees and tips for persons who provide services (with the exception of the 15% tip for transportation), such as food servers and luggage handlers. Reimbursements are not provided fer-when meals thatare paid for as part of the conference registration as noted on the confirmation unless the employee has dietary restrictions that prevents them from taking advantage of the meal. The daily per diem rate should be adjusted by the traveler if meals are included at the conference. Snacks and continental breakfasts such as rolls, juice and coffee shall not be considered meals. Reimbursement should not be claimed in the event actual expenses were not incurred. Additional exceptions are noted below. Conferences For the first day and last day of travel, the per diem reimh„rsern + allowance for each day will be 75% of the IR&GSA M&IE rate for the location. Justification must be provided if this is not followed and this will be a rare exception and will need to be signed off by the General Manager. This will be the exception and not the rule. If traveling back and forth from a conference each night, as opposed to utilizing a conference hotel room,=only breakfast and lunch will be reimbursed up to the applicable M&IE allowance as published by the GSA. Receipts are mandatory to receive reimbursement for meals associated with non-overnight travel which will also avoid income tax implications pursuant to IRC § 162(aK . Local One Day Training/Seminars Per diem for one-day trainings/seminars will not be paid if meals are included. If meals are not included, one meal reimbursement, either breakfast or lunch, will be provided at staffs' discretion with receipts, not to exceed the GSA meal rate for the area. International Travel For international travel, M&IE travel per diem allowances will be provided in accordance with the rates established by the U.S. Department of State for the location of travel as published on their website at https://aoprals.state.gov/web920/per diem.asp. Per meal per diem will not ampl) . For international travel, where there is RG set Per Diern per USA and its territories, New York Gity aFea p��ameuRts will be utilized (Brenx, Kings, New York, Queens, and RiGhMORGI). Dor meal Dor doom will not apply. Employees should provide backup materials (i.e. agenda or registration of event), when possible, to show that meals were or were not included as part of a conference/training. AttaGhing agenda er reg;etrat+en t shows thisinformation weuld be helpful. Reimbursements outside of these stipulations need to be approved by the General Manager. 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 Finance. There will be no travel advances for November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 35 of 41 Page 13 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 8 of 11 the cost of airline expenses since the travel procedures require support staff to purchase airline tickets. 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 and further conference attendance may not be granted. 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 Manager 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. November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 36 of 41 Page 14 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 9 of 11 6. Special Expenses Paid by Employee: The District does not reimburse cost of meals for a third party. Staff should report only expenses they have incurred paid by cash, personal check, or credit card. Combined receipts or bills for staff traveling to the same conference/training are discouraged. Those combined receipts may not be paid. 7. Travel Expense Reimbursement Reports: Travel Expense Reimbursement Reports must be legible and in all cases, be signed in ink by the traveler, supervisor and the division manager with signature authority. Each expense shall be clearly and accurately identified and shown on the report 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, except for M&IE. 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/training. Receipts should be arranged in date order. A copy of the Travel Approval and Estimate Form should also be attached. If the reimbursement is going to exceed the original estimate by more than 25% and/or $250, the initial Travel Approval and Estimate Form travel a thorizo+iOR is not valid and must be revised, resubmitted, and fe-apprevedsigned by the original approver. 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. As the Travel Reimbursement Form and backup is a public record, 4is reGen m ad-e + +ha+ travelers should 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 receipts for their personal records. In accordance with California Government Code section 53232.3 and Assembly Bill 1234, elected and appointed officials are required to submit receipts documenting each expense claimed. As noted previously, aAII 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 necessary meals and incidental expenses documented with receipts in an amount not to exceed IRS reimbursement rates for the geographic location. For the first or last day of travel, the maximum daily meal reimbursement to Board members will not apply to any IRS per meal allowance but shall not exceed the 75% total of the daily IRS reimbursement rates for the geographic location. Meals provided at the conferences will not be deducted from the 75% cap. For the 100% Per Diem days, the maximum daily meal reimbursement to Board members will not apply to any IRS per meal allowance but shall not exceed the 100% total of the daily IRS Per Diem meal reimbursement rates for the geographic November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 37 of 41 Page 15 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 10 of 11 location. Meals provided by the conference will be deducted on the 100% days. In both cases, Board members are required to provide receipts for all meals. 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-after the event. Attending seminars/conferences is a privilege that the District supports in order to educate and train staff. Please make sure to adhere to the procedures and guidelines. Approval Levels Follow (approver may denote a designee to sign in their absence) BUSINESS TRAVEL EXPENSES AUTHORIZATION Employee Board President General General Manager Department Division Manager or Designee Manager or Deputy GM Director and Supervisor General X Manager Deputy X X General Manager Directors X Secretary of X X the District Managers X X Staff X X X November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 38 of 41 Page 16 of 16 Number: AP 008 TRAVEL EXPENSE REIMBURSEMENT PROCEDURE Page 11 of 11 [Original Retained by the Secretary of the District] November 5, 2019 Regular ADMIN Committee Meeting Agenda Packet- Page 39 of 41