17-2023 Amending SOP 3.5 Travel Policy UpdateCITY OF MERIDIAN RESOLUTION NO. /-7— c)o �3
BY THE CITY COUNCIL: BIRD, BORTON, CAVE, NER
MILAM, PALMER, LITTLE ROBERTS
A RESOLUTION AMENDING THE CITY OF MERIDIAN STANDARD
OPERATING POLICY AND PROCEDURE MANUAL TO AMEND POLICY
3.5, TRAVEL AND EXPENSE REIMBURSEMENT; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Mayor and City Council have authority over the operations,
polices, and procedures for the City of Meridian;
WHEREAS, in 2002, the City adopted a Standard Operating Policy and Procedures
Manual applicable to all employees of the City of Meridian; and
WHEREAS the City Council may amend the Manual fi•om time to time as
necessary to incorporate changes as needed;
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COUNCIL OF THE CITY OF MERIDIAN, IDAHO AS FOLLOWS:
SECTION 1. That the City of Meridian Standard Operating Policy and Procedures
Manual be amended as to Policy # 3.5 Travel and Expense Reimbursement, a copy of which
is attached and incorporated herein by reference as Exhibit A.
SECTION 2. That this Resolution, and the Policy be amended and shall be in full
force and effect on August 15, 2017.
ADOPTED by the City Council of the City of Meridian, Maho, this � day of
2017.
APPROVED by the Mayor of the City of Meridian, Idaho, this 15 day of
Au , 2017.
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RESOLUTION AMENDING CITY OF MERIDIAN STANDARD POLICY AND PROCEDURE MANUAL - PAGE I OF I
CITY OF MERIDIAN
STANDARD OPERATING POLICY
NUMBER 3.5
SUBJECT: TRAVEL AND EXPENSE REIMBURSEMENT
PURPOSE : This policy is meant to address employee travel away from the Treasure
Valley for City business. It provides guidelines for the basic foundation of
rules and requirements that departments must follow. In order to meet
certain federal and state requirements, some departments may need to
develop additional internal policies relating to documentation and
guidance for record keeping and approval process. Departments may
establish more restrictive guidelines to best meet their own unique needs.
An employee’s family member may travel to or with the employee, but all
the expense of that family member must be borne by the employee.
POLICY : The ability to travel for work purposes, including training, is a privilege.
Travel may also be part of the employee’s job and associated duties. It is
the responsibility of each employee to ensure that the taxpayers of the City
are only being asked to fund reasonable costs and expenses related to this
privilege. It shall be the responsibility of the Directors of this City to
ensure that all expenditures under this policy are appropriate and
consistent with fiscal responsibility. The Director, Senior Manager, or
Designee that is authorized to approve expenditures shall also ensure that
the City policies are being followed consistently.
The City shall pay for only official business expenses that are directly
related to conducting business for the City of Meridian. All travel must be
pre-approved and via the most economical means practical. Each
employee is expected to exercise good judgment when incurring travel
expenses.
Violations of this policy may be cause for disciplinary action up to and
including termination.
AUTHORITY & RESPONSIBILITY :
Each City employee is responsible and accountable to the Department
Director for the funds and assets entrusted to them. Each Director is
responsible for administering and ensuring compliance with the Travel
Policy. The Finance Department has the responsibility to track all funds
for the City and assure compliance with all City, State, or Federal
regulations regarding the tracking and accounting of such expenditures.
TRAVEL EXPENSE PROCEDURES FOR ADVANCE PAYMENTS AND
REIMBURSEMENTS FOR POLICY 3.5
PROCEDURES AND RELATED INFORMATION
ACCOUNTABLE PLAN – IRS requires an “Accountable Plan” (IRS Pub#463) to
determine if reimbursement would be reported as taxable income or not. To be an
accountable plan, the employee’s expenses must meet all three of the following rules:
1. The expenses must have a City business connection.
2. All expenses must be adequately accounted to the employer for these
expenses within a reasonable period of time.
3. All excess reimbursement or allowance must be remitted to the employer
within a reasonable period of time.
City requires all expenses must be accounted for on an expense report with itemized
receipts within 10 business days from the return date of the travel. If the expense report
and applicable receipts are not submitted to the Finance Department within 60 days of the
return date of the travel, the expenses will be reported as income on the employee’s W2
form and the applicable taxes will be deducted from the employee’s next paycheck.
Any excess amount, personal expense, non-allowed expense, or advance that the
employee owes to the City must be remitted within a reasonable period. The City expects
payment within 30 days and, if Finance has not received payment within 120 days of the
return from travel, this will be considered a violation of the travel policy. The expense
will become taxable income to the employee and the violation will be reported to HR for
disciplinary action.
TRIP DELAYS – Trip delays that are not of the employee’s choosing shall be
reimbursable for any necessary expenses incurred as well as additional per diem.
TRIP CANCELLATION –If the trip is canceled prior to departure, the employee has
three (3) business days to return the entire per diem amount to the City. The employee or
the Department Travel Coordinator shall be responsible to cancel all the arrangements
made for the travel and attempt to limit the City’s costs for this change.
TRAVEL PAID BY VENDORS OR POTENTIAL VENDORS OF THE CITY Any
travel that is paid by a non-governmental agency must be approved by the Legal
Department prior to making any travel arrangements.
TRAVEL AUTHORIZATION FORM:
The Department Director is responsible for ensuring that the travel is the most cost-
effective travel alternative. This policy recommends that each Department designate a
Department Travel Coordinator so someone other than the traveling employee is booking
travel arrangements. The Travel Authorization form can found on the intranet under
Finance, Forms and Policies.
This form provides an estimate of the total cost of the travel and documents the employee
had the necessary approval prior to travel. The form shall be submitted in advance of the
trip (if possible) and must be approved by the Department Director or designee, and if
necessary, the Mayor.
The Travel Authorization Form shall be completed by the Department Travel
Coordinator and provided to the Finance Department prior to overnight travel outside the
Treasure Valley.
1. This authorization form must include all elements of the travel including but not
limited to; transportation, lodging, per diem and conference fee, if applicable, and
the reason or justification for traveling.
2. The traveling employee will request authorization from the Department Director
before travel arrangements and/or conference and training fees are paid.
3. Once the travel is approved the Department Travel Coordinator can make the
necessary travel arrangements, such as flight, hotel, etc.
4. After travel is booked, the approved Authorization form shall be sent to Accounts
Payable in Finance.
5. The per diem check will be calculated based on the Travel Authorization Form.
The traveling employee is responsible for contacting accounts payable to arrange
per diem check pick-up. To pick up the per diem check prior to travel, it is
recommended the form be to Finance seven (7) days in advance of actual travel.
Per Diem monies do not need to be refunded to the City unless the trip or portions
of it are canceled.
6. After the trip completion, the employee may voluntarily choose to reimburse the
City of any unused per diem. Any monies returned will be reimbursed to the
appropriate Department budget line item for per diem.
CITY CREDIT CARD – A City credit card may be used to assure payment for a hotel or
rental car, if necessary, and specifically approved by the Department Director, when the
employee is traveling. A City credit card may be used for transportation such as taxis or
shuttles and parking and fuel for a rental car. If the employee is allowed to use their
personal vehicle for travel, then a City credit card cannot be used for fuel. A City credit
card may be used to purchase training materials that are necessary. If necessary, the
employee may use the City credit card to mail training materials back to the City. This
must be approved by the Department Director, Manager, or designee. A City credit card
cannot be used for any expenses that are included as part of the per diem. If the
employee has not received a per diem check then the City credit card can be used with
the approval of the Department Director which will then be reconciled on the expense
report after the travel is completed. The employee can also receive their per diem after
the trip to reimburse for items covered by the per diem. Expenses that exceed the per
diem must be reimbursed by the employee. A City credit card shall not be used on a
mobile application that will retain the credit information, such as Uber or Lyft.
EXPENSES
EXPENSE REPORT - Travel expense reports are to be filled out after returning from
travel. The reports are to be received by Finance Department within ten (10)
business days of the travel return date pursuant to this policy. If reports are not
received by that time it may be the cause of further inquiry and potential discipline if the
employee refuses to comply.
USE OF A LANDLINE PHONE WHILE TRAVELING-The use of a landline phone in a
hotel or motel for business or personal use is highly discouraged due to the high cost
associated with such use. The employee should discuss this with the Department
Director prior to departure to determine whether the cost will be reimbursed.
PER DIEM – Per diem is compensation given to the employee for other expenses
incurred while traveling that are not pre-paid or are defined as reimbursable. Employees
may opt not to take a per diem or may request a reduction of the per diem.
Per Diem expenses are including but are not limited to:
1. Meals, beverages, or food, including related tips or gratuities
2. Tips or gratuities for personal services (baggage handling, valet or maid services)
3. Non-City business fees
4. Personal care items
5. Banking or ATM fees
6. Entertainment
The per diem will be paid to the employee according to the GSA current “Domestic Per
Diem Rates”. This rate varies from city to city. It will be Department’s responsibility to
designate the city closest to the destination for the travel requested and indicate that on
the Travel Authorization Form.
Full per diem rate is allowed for each day that contains an overnight stay.
Pursuant to IRS regulations, the per diem rate for travel days, the first and last day of the
employee’s trip, is 75% of the daily per diem. If the travel takes more than one day, the
employee should identify on the Travel Authorization Form and request an appropriate
per diem.
Per Diem will be issued to employee upon final approval of the Travel Authorization
Form prior to the actual travel as noted above. Based upon the timing of the request, it is
possible that the per diem check may be provided after the travel has concluded.
REIMBURSABLE EXPENSES – In addition to per diem, there are expenses related to
travel that are business related and are reimbursable by the City. All of these expenses
will require an itemized receipt for proof of payment. Only in an extraordinary
circumstance can reimbursement be provided without a receipt. The Department Director
has the discretion to deny reimbursement as well.
These reimbursable expenses include but are not limited to:
1. Transportation to and from the destination of the travel
2. Transportation to and from the airport to the hotel/motel
3. Transit while at destination between hotel and the business related meetings or
purpose for the trip. This may include taxis or shuttles.
4. A reasonable tip or gratuity for transportation, if reflected on the receipt
5. Parking services for a hotel or lodging, if required by the hotel
6. Telephone or internet charges that are business related, when pre-approved
7. Tolls
8. Transportation to and from the employee’s work site to the airport
9. Long term parking fees for the employee’s personal vehicle
10. Up to One (1) baggage item for check-in on an airline More baggage can be
allowed if approved by the Department Director.
NON-REIMBURSABLE EXPENSES – The following expenses are NOT considered to
be reimbursable business expense, but may be paid for with the per diem. This list is not
exhaustive, is subject to the discretion of the Department Director where noted, and
includes the following, but is not limited to:
1. Alcoholic beverages
2. Internet charges, except for those that qualify as reimbursable above
3. Laundry services (unless for a City Fire or Police uniform)
4. Health club services fees (outside of the hotel or place of lodging)
5. Expenses paid on behalf of others
6. Banking or ATM fees
7. Family member travel expenses
TRANSPORTATION
All travel must be by the most economical means practical; it does not have be the least
expensive, but the employee and the Department Director must be able to justify the
expenditure. Departments may consider the time of travel in the cost as well as the
expense of fuel for a vehicle to travel to the same location instead of an airline. If there is
interruption of travel or deviation from the direct route for the traveler’s convenience, the
deviation may not exceed that cost of uninterrupted travel. Employees and Departments
are encouraged to consider various forms of travel to and from the destination to weigh
the expense of the travel.
AIRLINE – Employees must travel by coach or economy class. Early bird check
in fees for an airline, when there is no baggage fee. may be allowed at the
discretion of the Department Director.
CITY VEHICLES – The City would prefer that a fleet vehicle be used when
driving to the destination is the most practical means of travel. If the City has a
fleet vehicle available and the employee chooses to use their personal vehicle that
will affect the GSA rate for mileage reimbursement which may affect the overall
costs and consideration for the method of travel. Non-City employees may not
drive a City vehicle, except in the most extreme emergency or circumstance, or if
it is pre-approved by the Mayor. Any parking or moving violations received are
the responsibility of the driver.
PERSONAL VEHICLES – An employee must receive specific permission from
the Department Director or the Mayor to use their personal vehicle for travel
under this policy. For reimbursement, the employee must maintain a detailed log
reflecting date, purpose, and associated odometer readings for the trip. The City’s
mileage reimbursement form will need to be included in the Expense Report
required after the travel is completed. The employee will be required to meet any
other requirements of the City or its insurer prior to departure, including but not
limited to providing a copy of a valid driver’s license and current proof of
insurance. The employee’s personal vehicle insurance will be the primary insurer
for the employee and their vehicle. The City’s insurance will only be responsible
for any damages that may be the responsibility of the City. The City will pay the
GSA privately owned vehicle mileage rate for the total business miles if a City
vehicle was available. An employee will not be required to use their own vehicles
without their permission, but the expense of the trip may be a factor in granting
approval.
Accident deductibles, parking violations, moving violations while using a
personal vehicle for City business are the responsibility of the driver.
The City will not be responsible for any physical damage or claims for the use of
employee’s vehicle. The employee’s primary vehicle coverage will be primary
for any claims.
Business miles is the travel an employee incurs beyond normal commute mileage
(from home to the office and home again) for City business.
RENTAL CARS – A vehicle may be rented at the destination or to travel from the
Boise/Meridian area to the destination and back. There is no need to purchase
additional insurance for the vehicle. The City’s policy will cover the vehicle, as
long as it is being used for City business . Any personal use of the vehicle will
be on the employee’s insurance for coverage. A vehicle is only allowed with
prior authorization and must be justified that it is necessary and economical for
the benefit of the City (Use the Travel Authorization Form) . The request must
indicate the necessity of the vehicle related to City business. The employee will
be responsible for the fuel, parking expenses, or tolls for any trips that are not
related to City business. If a non-employee is going to drive the rental car, any
additional charges for a second driver, including necessary coverage for injuries
suffered, may be on that employee’s personal insurance.
LODGING – The employee must stay within the GSA hotel rate for the appropriate city
or stay at the conference hotel (if applicable). When securing reservations, employees
will identify themselves as government employees to obtain the government rate, if
available. The City will pay the room charge plus applicable room taxes. Hotel charges
should be broken down on a per day basis on the receipt and the expense report.
If two employees share a hotel room, the employee who paid for the room should attach
the original receipt to his/her expense report noting that the room was shared and with
whom. The employee that did not pay for the room should note that on the Expense
Report after the travel is completed.
If a non-employee shares a room, the employee will only be reimbursed for the single
room rate or provide proof that no additional costs were incurred.
EARLY DEPARTURE or LATE RETURNS – The Travel Authorization Form should
also note if the employee is requesting to stay beyond the business requirement. If there
is an impact on the City related travel, the employee shall be personally responsible for
all additional costs.
This justification should reflect that there is no increase in total travel cost to the City.
REIMBURSEMENT BY ANOTHER GOVERNMENTAL ENTITY – When other
governmental or quasi-governmental agencies or organizations directly reimburse an
employee for travel, training, and other related costs where such costs were initially
borne by the City, the employee will be required to endorse the reimbursement check
over to the City or write a personal check to reimburse the City within 10 business days
of receipt of the monies.
TIME CARD ACCOUNTING – For all hourly employees they must account for their
travel and time at the activity in the following manner:
Travel (To and From the activity) – Whenever possible the employee should attempt to
travel during their regular work schedule. If that cannot be accomplished then traveling
outside of the employee’s regular work schedule must be approved by the Department
Director. All travel is compensable, and shall be considered “Hours Worked” for the
purpose of calculating overtime for the workweek.
By Vehicle - The City will compensate for driving time to the activity from the
time the employee leaves their City location until they arrive at the final destination.
Internet mapping may be used by the City to determine reasonable travel time from the
City as verification. The return shall be handled in the same manner. All travel time by
vehicle shall be considered Hours Worked for all employees. This shall also apply to
driving at the location of the activity in the same vehicle. The employee shall enter the
time on the employee’s time card as “Hours Worked.”
By Airline – The City will compensate air travel based upon the published flight
times of departure and arrival at the destination of the activity including layovers. If the
travel time significantly exceeds the published time on the itinerary or transit time to and
from the employee must get approval from the Director for additional compensation.
Time (While engaged in the Activity) – Time at the activity (in class,
conference, event)
shall be considered Hours Worked and should be entered as such. If the time of the
activity would exceed the employees normal work schedule then proof of such must be
provided.
Revised