08-605 Travel PolicyCITY OF MERIDIAN RESOLUTION NO. 08-
BY THE CITY COUNCIL: BIRD, BORTON, ROUNTREE, ZAREMBA
A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF
MERIDIAN TO AMEND THE CITY OF MERIDIAN STANDARD OPERATING POLICY
AND PROCEDURE MANUAL REGARDING POLICY 3.5, TRAVEL AND EXPENSE
REIMBURSEMENT; AND PROVIDING AN EFFECTIVE DATE.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF MERIDIAN, IDAHO
WHEREAS, the Mayor and City Council have authority over the operations, polices, and
procedures for the City of Meridian;
WHEREAS the City has previously approved a Standard Operating Policy and Procedures
Manual in 2002 for application to all employees of the City;
WHEREAS the City Council may amend the Manual from 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. The City of Meridian Standard Operating Policies and Procedures Manual is
hereby amended for policy 3.5, Travel and Expense Reimbursement; a copy of said policy is
attached and incorporated by reference as Exhibit "A".
SECTION 2. This Resolution shall be in full force and effect on the ~rday of
2008.
ADOPTED by the City Council of the City of Meridian, Idaho, this ~ day of
' , 2008.
APPROVED by the Mayor of the City of Meridian, Idaho, this `S~- day of
2008.
APPROVED:
.~~ C3F
.~ ~~ ~':•
.~
,' ~~~~o ajior T e Weerd
ATTEST: - =
1 ~ I . /~ = ~~~L
By: ~ ,~"~~ `' (SEAL)
Jaycee Holman, City Cl"~rle~o T ~s~ , ~;
CITY OF MERIDIAN POLICY A~,LDi~R)/S MANUAL AMENDMENT FOR
TRAVEL & EXPENSE REIMBURSEIt%1~4V'~'p~LICY - 2008
CITY OF MERIDIAN
STANDARD OPERATING POLICY AND PROCEDURE
NUMBER 3.5
TRAVEL AND EXPENSE REIMBURSEMENT
~: This policy is meant to address employee travel away from the Treasure Valley that
requires at least one overnight stay. 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. Volunteers or non-employees may not receive reimbursement under this policy.
The ability to travel for work purposes, including training, can be 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 opportunity. It shall by the responsibility of the
Directors of this City to ensure that all expenditures under this policy are appropriate and
consistent with fiscal responsibility.
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
conducted by 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 discipline.
[TY & 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 Cit, State, or Federal regulations regarding the tracking and
accounting of such expenditures.
AND RELATED INFORMATION
ACCOUNTABLE PLAN FOR IRS PURPOSES
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 must meet all three
of the following rules:
1. The expenses must have a business connection.
2. All expenses must be adequately accounted to the employer for these expenses within a
reasonable period of time. (maximum allowable time 60 days after travel)
3. All excess reimbursement or allowance must be remitted to the employer within a
reasonable period of time. (maximum allowable time 120 days after travel)
Amended 4/I /08
If the expense report is not remitted 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.
Excess amounts that were advanced to the employee, except for per diem, must be remitted
within ten (10) business days. Failure to remit the overpayment to the City within 120 days, of
the return from the travel, will be reported as income on the employee's W2 form and the
applicable taxes will be deducted from your next paycheck. Additionally, the City may consider
disciplinary action for failure to remit any overpayments.
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
City has a vendor for travel that may be used for making these arrangements.
A form shall be established and used by any employee that is traveling for City business.
This form gives the employee the necessary approval prior to travel. The form shall be submitted
in advance of the trip and must be approved by the Department Director, and if necessary, the
Mayor. All expenses, except for those paid with the per diem amount; require a receipt for
accounting purposes or reimbursement. An employee must have a valid explanation and provide
other appropriate information to be considered for reimbursement. Any deviations or exceptions
should be included on the form.
The Travel Authorization Form shall be completed by the department prior to overnight travel
outside the Treasure Valley. The form shall be provided to the Finance Department no less that
ten (10) business days prior to the travel occurring.
In the case of exigent or emergency need for travel a shorter period can be approved by the
Mayor and the Finance Director.
A. This authorization form must include all elements of the travel including but not limited
to; transportation, lodging, meals and conference fee if applicable and justify the reason
for traveling.
B. The traveling employee will forward this authorization form to the Department Director
for approval before travel arrangements and/or conference and training fees are paid.
C. Once the travel is approved the department can make the necessary travel arrangements,
such as flight, hotel, etc.
D. Immediately after travel is booked a copy of the Authorization form shall be sent to
Accounts Payable in Finance to support payment of airfare, hotel, and other expenses that
have been incurred.
E. The form will also be included with all the information and receipts necessary after the
travel is completed.
F. The per diem check will also be calculated based on the Travel Authorization Form. The
traveling employee is responsible for contacting accounts payable to arrange per diem
check pick-up. This must be done at least ten 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.
Amended 4/I /OS
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 ear. If the employee is allowed to use their personal vehicle for travel then
a city credit card can be used for fuel. A city credit card may used to purchase training materials
that are necessary. This purchase must be approved by the Department Director. If necessary,
the employee may use the city credit card to mail training materials back to the City. This must
also be approved by the Department Director. A city credit card cannot be used for any expenses
that are included as part of the per diem if the employee has already received the per diem
advance for travel
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 (101 workinE 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. An
emergency maybe considered good cause for a slight delay.
The use of a phone in a hotel or motel the use 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. Per diem monies do not need to be
refunded to the City unless the trip or portions of it are canceled.
Per Diem expenses are including but are not limited to:
Amended 4/I /08
• Meals
• Tips or gratuities
• Non-city business fees
• Personal care items
• Banking or ATM fees
• Entertainment
• Desserts or Snacks
• Beverages
The per diem will be paid to the employee according to the IRS current "Domestic Per-----'- Formatted: Indent: Left: 0.38"
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 an each day that contains an overnight stay.
The per diem rate for travel days, the first and last day of the employee's trip, is 75% of the
total 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 travel authorization form prior
to the actual travel as noted above. Employees should always get a per diem check prior to
travel.
NON-REIMBURSABLE EXPENSES -The following expenses are NOT considered to------- Formatted: Indent: Lett: o.s^ .
be reimbursable business expense, but are not excluded with the per diem. This list is not
exhaustive and is subject to the discretion of the Department Director where it is noted,
but includes the following, but is not limited to:
• Alcoholic beverages
• Internet charges (unless necessary for training or City business)
Justification & receipt must be provided. [Department Director approval
needed]
• Entertainment expenses
• Tips or Gratuities
• Laundry services (unless for a City Fire or Police uniform)
Justification & receipt must be provided. [Department Director approval
needed]
• Valet services
• Health club services fees
• Expenses paid on behalf of others
• Banking or ATM fees
• Family member travel expenses
------- Formatted: Indent: Left: 1", Tabs:
1.5", List tab + Not at 1"
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 a receipt for proof of payment. These expenses must also be approved by the
Department Director. Only in an extraordinary circumstance can reimbursement be
provided without a receipt. These reimbursable expenses include but are not limited to:
Amended 4/1/08
• Transportation to and from the destination of the travel
• Transportation to and from the airport to the hotel/motel
• Rental car and fuel with proper authorization and receipts
• Transit while at destination between hotel and the business related
meetings or purpose for the trip. This may include taxis or shuttles.
• Telephone or Internet charges that are business related
• Tolls
• Taxi to and from home to the airport
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 -The City shall only pay for travel by coach or economy class. If an employee
has personal travel miles they may use them for an upgrade as long as the City does not pay
any additional costs beyond a coach or economy class ticket.
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 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 may pay the standard mileage rate for the travel or may
limit the expense to actual costs or some other method as determined by the Department
Director. 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.
RENTAL CARS - A vehicle may be rented at the destination or to travel from the
Boise/Meridian area to the destination and back. 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 or parking
expenses for any trips that are not related to city business.
LODGING -The employee must stay within the IRS 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 govemment 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.
Amended 4/I /OS
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.
If anon-employee shares a room, the employee will only be reimbursed for the single room
rate or provide proof that no additional costs was 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 the
additional cost. This justification should reflect that there is no increase in total travel cost
to the City.
OTHER REIIVIIMBURSEMENTS -When other agencies or organizations directly reimburse
an employee for travel, training, and other related costs where such costs were 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 days of receipt of monies.
TRIP CANCELLATION - If the trip is canceled prior to departure the employee has three----•--- Formatted: indent: pert: o.ss"
(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.
Amended 4/1/08