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Home My WebLink AboutI- 4 Amendment to Travel and Meeting Expenses Policy Procedure HUMAN RESOD CE INTEROFFICE MEMORA � AGENDA ITEM To: Honorable Mayor and Members of the City Council From: Dottie Wallace, Human Resources Manager/Personne fficer Via: Rick Cole, City Manager �G U Date: February 1, 1999 Subject: Amendment to Travel and Meeting Expenses Policy/Procedure RECOMMENDATION Amend the current Travel and Meeting Expenses Policy/Procedure effective 7-1-98 to include Section 6. Travel-Training Report BACKGROUND The City's current Travel and Meeting Expenses Policy/Procedure establishes a uniform policy and procedure for reimbursing employees for travel, meetings and other out-of-pocket expenses incurred while on official business for the City of Azusa. It does not, however, include a procedure for reporting on the information covered in the seminar. In a manager's meeting, the value of sharing information obtained at various workshops and seminars attended by staff was discussed. Staff agreed that the sharing of information was a useful communication tool to keep Council members and other City staff informed of new insights, technology, and ideas. A committee of managers(City Engineer Nasser Abbaszadeh,Accounting Supervisor Steve Brisco, Director of Utilities Joe Hsu, City Librarian Paymaneh Maghsoudi, and Captain Karen Pihlak) subsequently developed the Travel-Training Report Policy as a way of sharing training and materials. While other cities typically do not have such a policy,the Azusa Unified School District's policy was reviewed for comparison. Attachment:Travel and Meeting Expenses Policy/Procedure CITY OF AZUSA TRAVEL AND MEETING EXPENSES POLICY/PROCEDURE Effective 2-1-99 PURPOSE This document is the City policy with regard to travel and meeting expenses, as recommended by the City's independent auditors, Conrad & Associates, following their audit of Council members' travel and meeting expenses, and as updated. The purpose is to establish a uniform policy and procedure for reimbursing employees for travel, meetings and other out-of-pocket expenses incurred while on official business for the City of Azusa, and to use this policy when budgeting for upcoming expenses. PROCEDURE 1. GENERAL Any employee who is required to travel in the performance of his/her duties or to attend an authorized meeting or conference which is of benefit to the City, shall be reimbursed for reasonable expenses incurred for transportation, meals, lodging and incidentals, but not to include any expense of guests. Should a member of Council or an Executive of the City believe that there is a legitimate benefit to the City for the payment of travel expenses incurred by a guest of the Council member or Executive, then a separate"Accountable Expenses"form should be completed for each guest to clearly identify the costs associated with his/her travel and the possible benefit to the City, subject to an independent review and approval by the City Manager. Every City official should reimburse the City for any additional travel costs associated with his or her spouse or other personal guests. This includes any meal costs and travel expenses. 1.1 Travel is distinguished between local and overnight. Funds must be budgeted for both and all overnight trips must be included as specific items in the budget presentation. 1.1.1 Local travel must be completed on the same work day,and only auto travel is authorized for these trips unless otherwise noted in the budget. Overnight trips and out-of-State trips require the prior written approval of the City Manager even when no advance of funds is being requested. 1.1.2 In the event that unusual travel circumstances arise which call for any deviation from the above, advance approval from the City Manager must be obtained. 1.2 Travel arrangements should be made through a local City-authorized travel agency or airline and should normally be billed to the City. Use of a City bank card, when available, is acceptable. 2. PROVISIONS Reimbursement of expenses incurred for transportation, meals, lodging and incidentals shall be subject to the following limitations: 2.1 Transportation Reimbursement of transportation expenses to a meeting or conference shall be on the basis of actual cost. Policies\Travel\2-1-99 Page 1 of 5 2.1.1 Air Travel - includes coach or similar tourist class fare, plus limousine, "airport bus" or bus fare to and from an airport or depot (taxi fare is approved if it is the only practical transportation available). Reservations for air travel should be made well in advance to take advantage of available discount fares. Parking costs at the airport will be reimbursed. However, limousine service to the airport should be used if more economical than the projected parking costs. Where appropriate, City reimbursement mileage rates shall apply to transportation to and from the airport(see 2.1.2 below). 2.1.2 The automobile allowance is intended to cover all business travel of less than 50 miles. For these employees, if the round trip is 50 miles or more, and for all other employees, a City motor pool vehicle should be used. If one is not available, the employee's personal vehicle may be used, subject to the reimbursement rates that are outlined below. 2.1.3. Personal Vehicles - An employee who chooses to drive his or her personal vehicle to a meeting or conference shall be reimbursed in a manner not to exceed the cost of available public transportation, as authorized in paragraph 2.1.1 of this section. The employee shall be reimbursed for mileage in accordance with authorized City rates in effect at the time, as well as for required parking costs. Effective July 1, 1998 the mileage allowance for the use of a personal vehicle on City business will be 32.5 cents per mile. Future mileage allowance will be adjusted to the prescribed IRS mileage rate as it may change from time to time. 2.1.4 Other Modes of Travel- Bus, train or other method of travel will be authorized when special circumstances justify that they are more appropriate and economical. Utilization of a rental car is permissible if the circumstances show it is the only practical means of transportation. Renting the vehicle normally requires the approval of the department head and the City Manager. 2.2 Lodging Elected officials and Department Heads-Lodging for authorized meetings or conferences that are conducted at a location which is more than 50 miles from the employee's residence,or if commuting exceeds one hour in each direction, will be paid on the basis of actual cost, including tax. If such a business conference meeting or seminar is scheduled to begin prior to 9:30 a.m., the attendee shall be allowed to begin the trip one day earlier, with costs for the extra day paid by the City. If such a business conference, meeting or seminar is scheduled to end after 4:00 p.m., the attendee shall be allowed to end the trip one day later,with costs for the extra day paid by the City. In either case, the extra night(s) need not be spent at the conference hotel or in the conference city, but the traveler must ensure that he or she is on time for and attends the entire conference, meeting or seminar. Other City Employees- Lodging for authorized meeting or conferences that are 50 miles or more from home or the employee's workplace,whichever is less,will be paid on the basis of actual cost. If such a business conference, meeting or seminar is scheduled to begin prior to 9:30 a.m. the attendee may be allowed to begin the trip one day earlier, with the costs for the extra day paid by the City. The cost of accommodations shall be based on the lowest available single room rate of the conference headquarters hotel. The hotel receipt must be submitted. If no suitable accommodations are available in the area of the conference, the room rate must be approved by the department head. Normally, a reservation will be made by the department secretary and the use of a City bank card for the"first night"or other deposit is acceptable. The lodging receipt must be submitted with the Travel and Meeting Reconciliation form, whether or not this has been paid directly by the City or charged to a City bank card. Phone calls and other expenses that are charged on the hotel/motel bill are eligible for reimbursement on an "actual cost" basis (see below). Policies\Travelt2-1-99 Page 2 of 5 2.3 Meals 2.3.1. Meetings and Conferences In terms of the IRS regulations the standard meal allowance for most areas in the United States is$30.00 per day. Using the$30.00/day guidelines,the Travel and Meeting Policy now shows the normal meal allowance amounts broken down as follows: Breakfast $6.75 Lunch $ 8.75 Dinner $14.50 Certain locations in the US are designated as high-cost areas, qualifying for higher standard meal allowances and attached, marked "A" is a list of these locations showing the allowable amounts. Future meal allowance will be adjusted to the prescribed IRS meal allowance as it may change from time to time. If the traveler wishes to be reimbursed for meal costs higher than the above, receipts supporting the costs incurred must be submitted with the Travel and Meeting Reconciliation form, to be approved by the department head. The City Manager should approve meal reimbursements in excess of$50.00 per day, of Department Heads and Council members. Although reimbursements for undocumented expenses above the I RS- approved levels will be considered and may be made,they will be processed through the payroll system and included in the traveler's taxable income. "Commuter lunch"of$9.00 is paid when employees are attending an event that does not require overnight accommodations. Receipts should be produced and if the minimum advertized meal is greater than the per diem rate, reimbursement will be made at the advertized rate. In the event meals are included in the registration fee, or when three meals are not required during partial days of travel, reimbursement shall be reduced for such items(see section above). A copy of the brochure or flyer announcing the event must be submitted. 2.3.2 Incidental Expenses Parking fees, business telephone calls, local and airport or ground transportation and other incidentals shall be reimbursed on the basis of actual cost. Employees are reminded to be reasonable and prudent and to keep such costs to a minimum. 2.3.3 For expenses for extraordinary entertaining and other such items commensurate with their positions, Council members and the City Manager shall be reimbursed on the basis of actual costs incurred. The IRS rules require that a record be maintained for entertainment expenses which indicates the amount,the date,time and place,the business relationship of persons entertained and the nature of the business discussion. Receipt's should accompany the request for reimbursement. 2.3.4 The City Manager reserves the right to grant exceptions subject to budget control. This policy shall apply to the entire City complement, including members of the City Council. Policies\Traven2-1-99 Page 3 of 5 3. MISCELLANEOUS 3.1 A Travel and Meeting Reconciliation form must be completed after each trip with receipts attached verifying such trip. The form will list any and all costs of the trip regardless of how paid, and, if any, the reimbursement to the traveler or the City, regardless of whether there is any such balance due or payable. The following is an excerpt from the IRS Travel, Entertainment and Gift Expenses Regulations: "To be an accountable plan, the reimbursement or allowance arrangement must include all three of the following rules: "3.1.1. Your expenses must have a business connection; that is, you must have paid or incurred deductible expenses while performing services as an employee of the City. "3.1.2. You must adequately account to the City for these expenses within a reasonable period of time. "3.1.3. You must return any excess reimbursement or allowance within a reasonable period of time." The IRS considers a"reasonable period of time"for an employee to(a)adequately account for your expenses within 60 days after paid or incurred;and(b)return any excess reimbursement within 120 days after the expense was paid or incurred. The employer is obliged to report unreconciled expenses or unpaid reimbursements as earnings in an employee's W-2. The term "incidental expenses" includes, but is not limited to, laundry expenses, cleaning and pressing expenses, and fees and tips for persons who provide services, such as food servers and luggage handlers. Incidental expenses do not include taxicab fares or the costs of telegrams or telephone calls. 3.2 Should an employee wish to obtain a cash advance for anticipated travel and other expenses for a local trip,an advance Request for Travel Advance form must be submitted to the department head for approval. This form should be submitted to the Finance Department at least one week prior to the intended trip. Out-of-State travel must be approved by the City Manager. A reconciliation must also be submitted after the event. 3.3 In the event that no cash advance was issued, the employee must submit an approved "Accountable Expenses"form for local travel, or a"Travel Reconciliation"form for overnight trips or those of 50 miles or more,and appropriate receipts for whatever expenses were incurred, along with any change of schedule,to the Finance Department within eight(8)working days after date of return. 4. MISCELLANEOUS BUSINESS MEALS EXPENSES Reimbursement for meal expenses that may be required as an incidental part of conducting City business shall be made on the basis of actual cost, including tax and tip, or if a receipt is not available,on the basis of section 2.3.1 provided that the employee obtains prior approval of his or her department head(see 3.3 above). 5. TELEPHONE CREDIT CARDS For those who carry them, City of Azusa telephone credit cards shall be used only for calls that are strictly related to City business. Non-business calls must be reimbursed to the City. Excessive incidents of such use will be reported to higher authority. Policies\Travel\2-1-99 Page 4 of 5 6. TRAVEL-TRAINING REPORT There are three different types of training sessions/seminars/workshops/symposiums: ► City assigned training/workshops ► Local half or full day training/seminars ► Non-local training/seminars/symposiums(where transportation and over-night accommodations are necessary). Employees are required to report only on Non-local training/seminars/symposiums. At the discretion of the supervisor, the report may be circulated at the City staff level and/or forwarded to the City Council. The report shall contain the following information and be made on the Travel Training Report form. ► Name of participant ► Name of training/seminar/workshop ► Dates and location ► A two-paragraph summation of the event ► One or two ideas applicable to Azusa ► Next step(s) -as the natural extension of the idea ► Attachment(syllabus/agenda/handout material, if applicable) Policies\Travel\2-1-99 Page 5 of 5 rQOPPO PppF Travel-TrainingReport O fp a Name: Department: Name of Training/Seminar/Workshop: Location: Date: Summation of Events: Ideas Applicable to Azusa: Follow up Action: Material/Handouts Available for Review: Should the City send others to this training, and who should attend? ❑ Check box if there are Attachments Appendix A. Locations Eligible for Higher Standard Meal Allowance KEY CITY I COUNTY/LOCATION2'3 AMOUNT KEY CITY 1 COUNTY/LOCATION" AMOUNT ALABAMA FLORIDA Birmingham Jefferson $ 38 Altamonte Springs Seminole $ 34 Gulf Shores Baldwin 34 Cocoa Beach Brevard 34 Huntsville Madison 34 Daytona Beach Volusia 34 Mobile Mobile 38 Fort Lauderdale Broward 34 Fort Myers Lee 34 ARIZONA Gainesville Alachua 34 Flagstaff Coconino 34 Gulf Breeze Santa Rosa 34 Grand Canyon Coconino 38 Key West Monroe 42 Nat'l Park/Kaibab Miami Dade 42 Nat'l Forest Naples Collier 38 Phoenix/Scottsdale Maricopa 38 Orlando Orange 34 Prescott Yavapai 34 Pensacola Escambia 34 Tucson Pima; Davis-Monthan AFB 34 Punta Gorda Charlotte 34 Saint Augustine Saint Johns 34 • CALIFORNIA Sarasota Sarasota 34 Clearlake Lake 34 Stuart Martin 34 Death Valley Inyo 42 Tallahassee Leon 34 Eureka Humboldt 34 Tampa/St. Petersburg Hillsborough, Pinellas 38 Fresno Fresno 34 West Palm Beach Palm Beach 38 Gualala/Point Arena Mendocino 42 Los Angeles Los Angeles, Kern,Orange 42 GEORGIA &Ventura; Edwards AFB; Athens Clarke 34 China Lake Naval Center Atlanta Clayton,Cobb, De Kalb 38 Mammoth Lakes/ Mono 42 Fulton, Gwinnett Bridgeport Savannah Chatham 34 Merced Merced 34 Modesto Stanislaus 34 IDAHO Monterey Monterey 38 Boise Ada 34 Napa Napa 42 Coeur d'Alene Kootenai 34 Oakland Alameda,Contra Costa, 34 Idaho Falls Bonneville 34 Marin Ketchum/Sun Valley Blaine 38 Ontario/Barstow/ San Bernardino 38 McCall Valley 34 Victorville Stanley Custer 34 Palm Springs Riverside 38 Palo Alto/San Jose Santa Clara 42 ILLINOIS Redding Shasta 34 Champaign/Urbana Champaign 34 Sacramento Sacramento 38 Chicago DuPage,Cook, Lake 42 San Diego San Diego 38 Peoria Peoria 34 San Francisco San Francisco 42 Rockford Winnebago 38 San Luis Obispo San Luis Obispo 38 San Mateo/Redwood City San Mateo 38 INDIANA Santa Barbara Santa Barbara 34 Bloomington/Crane Monroe,Martin 34 Santa Cruz Santa Cruz 38 Carmel Hamilton 38 Santa Rosa Sonoma 38 Evansville Vanderburgh 34 South Lake Tahoe El Dorado 38 Indianapolis Marion; Fort Benjamin 38 Stockton San Joaquin 34 Harrison Tahoe City Placer 38 Lafayette Tippecanoe 34 Visalia Tulare 38 Yosemite Nat'l Park Mariposa 42 IOWA Cedar Rapids Linn 34 COLORADO Aspen Pitkin 42 KANSAS Boulder Boulder 38 Kansas City Johnson,Wyandotte 42 Denver Denver,Adams,Arapahoe, 34 Wichita Sedgwick 34 Jefferson Durango La Plata 34 KENTUCKY Glenwood Springs Garfield 34 Covington Kenton 34 Keystone/Silverthorne Summit 42 Lexington Fayette 34 Steamboat Springs Routt 34 Louisville Jefferson 38 Telluride San Miguel 38 Vail Eagle 42 LOUISIANA Baton Rouge East Baton Rouge 34 CONNECTICUT New Orleans Jefferson, Orleans, 42 Bridgeport/Danbury Fairfield 38 Plaquemines,St. Bernard New London/Groton New London 34 Shreveport Caddo 34 Salisbury/Lakeville Litchfield 34 MAINE DELAWARE Bar Harbor Hancock 34 Dover Kent 34 Kennebunk/Sanford York 34 Lewes Sussex 38 Kittery Portsmouth Naval Shipyard 34 Wilmington New Castle 38 Portland Cumberland 38 Rockport Knox 34 DISTRICT of COLUMBIA Washington,DC Virginia counties of 42 Arlington, Loudoun,and Fairfax AND the cities of Alexandria, Fairfax, and Falls Church Maryland counties of Prince George's and Montgomery MIN: 3o $3N 3$ 112.00 Page 38 g _5.no g•oo 9.o0 10,E / , t ; L 10.00 10.cv N.00 /2.00 PH .l•,) F b 15.06 16.00 Ig,00 -io.00 Appendix A. (Continued) KEY CITY 1 COUNTY/LOCATION2'3 AMOUNT KEY CITY 1 COUNTY/LOCATION'' AMOUNT MARYLAND(See also District of Columbia) NEW JERSEY(cont'd) Annapolis Anne Arundel $ 38 Parsippany/Dover Morris; Picatinny Arsenal $ 38 Baltimore Baltimore,Harford 38 Princeton/Trenton Mercer 38 Columbia Howard 42 Tom's River Ocean 34 Frederick Frederick 38 Grasonville Queen Annes 34 NEW MEXICO Lexington Park/St.lnigoes/ Saint Marys 34 Albuquerque Bernalillo 34 Leonardtown Farmington San Juan 34 Lusby Calvert 34 Los Alamos Los Alamos 34 Ocean City Worcester 42 Sante Fe Sante Fe 42 Saint Michaels Talbot 38 Taos Taos 34 Salisbury Wicomico 34 NEW YORK MASSACHUSETTS Albany Albany 38 Andover Essex 38 Batavia Genesee 34 Boston Suffolk 42 Binghampton Broome 34 Cambridge/Lowell Middlesex 34 Buffalo Erie 38 Hyannis Barnstable 38 Corning Steuben 34 Martha's Vineyard/ Dukes, Nantucket 42 Glens Falls Warren 38 Nantucket Kingston Ulster 34 Pittsfield Berkshire 34 Lake Placid Essex 34 Quincy Norfolk 34 Monticello Sullivan 34 New York City Manhattan, Staten Island 42 MICHIGAN Bronx, Brooklyn,Queens; Detroit Wayne 38 Nassau,Suffolk Gaylord Otsego 34 Niagara Falls Niagara 34 Grand Rapids Kent 34 Palisades/Nyack Rockland 34 Mackinac Island Mackinac 38 Plattsburgh Clinton 34 Petosky Emmet 34 Rochester Monroe 42 Pontiac/Troy Oakland 38 Saratoga Springs Saratoga 38 Port Huron St. Clair 38 Schenectady Schenectady 34 Sault Ste Marie Chippewa 34 Syracuse Onondaga 34 St.Joseph/Niles/ Berrien 34 Utica Oneida 34 Benton Harbor White Plains Westchester 42 Traverse City Grand Traverse 34 NORTH CAROLINA MINNESOTA Asheville Buncombe 34 Duluth St. Louis 38 Charlotte Mecklenburg 38 Minneapolis/St. Paul Anoka, Dakota, Hennepin, 38 Duck/Outer Banks Dare 34 Ramsey; Detachment Greensboro/High Point Guilford 34 BRAVO at Fort Snelling, Raleigh/Chapel Hill/ Wake, Durham,Orange 38 Rosemount Durham/Research Park Winston-Salem Forsyth 34 MISSISSIPPI Biloxi/Bay St. Louis/ Harrison,Jackson, 34 OHIO Gulfport/Pascagoula Hancock Akron Summit 34 Jackson Hinds 34 Cincinnati/Evendale Hamilton,Warren 34 Ridgeland Madison 34 Cleveland Cuyahoga 38 Columbus Franklin 34 MISSOURI Springfield Clark 34 Kansas City Clay,Jackson, Platte 42 Toledo Lucas 34 Lake Ozark Miller 34 Osage Beach Camden 34 OREGON Springfield Greene 34 Ashland/Medford Jackson 38 St. Louis St. Charles, St. Louis 42 Beaverton Washington 38 Crater Lake/Klamath Falls Klamath 38 NEBRASKA Eugene/Florence Lane 34 Omaha Douglas 34 Lincoln City/Newport Lincoln 38 Portland Multnomah 38 NEVADA Incline Village 38 PENNSYLVANIA Las Vegas Clark; Nellis AFB 38 Allentown Lehigh 34 Reno Washoe 34 Chester/Radnor Delaware 42 Stateline Douglas 38 Gettysburg Adams 34 Harrisburg Dauphin 34 NEW HAMPSHIRE King of Prussia/ Montgomery 38 Conway Carroll 34 Ft.Washington Hanover Grafton;Sullivan 38 Lancaster Lancaster 34 Portsmouth/Newington Rockingham; Pease AFB 34 Philadelphia Philadelphia 38 Pittsburgh Allegheny 38 NEW JERSEY Scranton Lackawanna 34 Atlantic City Atlantic 38 State College Centre 34 Belle Mead Somerset 34 Valley Forge/Malvem Chester 38 Camden/Moorestown Camden; Burlington 38 Warminster Bucks; Naval Air Center 34 Edison Middlesex 38 York York 34 Flemington Hunterdon 34 Freehold/Eatontown Monmouth; Fort Monmouth 34 RHODE ISLAND Millville Cumberland 34 East Greenwich Kent; Naval Construction 34 Newark Bergen, Essex, Hudson, 42 Center in Davisville Passaic, Union Newport/Block Island Newport;Washington 42 Providence Providence 42 Page 39 • Appendix A. (Continued) KEY CITY 1 COUNTY/LOCATION'' AMOUNT KEY CITY 1 COUNTY/LOCATION='' AMOUNT SOUTH CAROLINA WASHINGTON Charleston Charleston, Berkeley $ 34 Anacortes/Mt.Vernon/ Skagit; Island $ 34 Greenville Greenville 38 Whidbey Island Hilton Head Beaufort 34 Bellingham Whatcom 34 Myrtle Beach Horry; Myrtle Beach AFB 34 Friday Harbor San Juan 38 Kelso/Longview Cowlitz 34 TENNESSEE Lynnwood/Everett Snohomish 34 Gatlinburg Sevier 34 Ocean Shores Grays Harbor 34 Knoxville Knox;city of Oak Ridge 34 Port Angeles Clallam 34 Nashville Davidson 38 Seattle King 38 Spokane Spokane 38 TEXAS Vancouver Clark 34 Austin Travis 34 Dallas/Fort Worth Dallas, Tarrant 42 WEST VIRGINIA El Paso El Paso 34 Wheeling Ohio 34 Galveston Galveston 42 Houston Harris; LBJ Space Center; 38 WISCONSIN Ellington AFB Brookfield Waukesha 38 Lubbock Lubbock 34 Eau Claire Eau Claire 34 Plano Collin 34 La Crosse La Crosse 34 San Antonio Bexar 34 Lake Geneva Walworth 34 Madison Dane 34 UTAH Milwaukee Milwaukee 34 Bullfrog Garfield 34 Oshkosh Winnebago 34 Park City Summit 42 Racine/Kenosha Racine, Kenosha 34 Provo Utah 34 Wisconsin Dells Columbia 38 Salt Lake City/Ogden Salt Lake,Weber, Davis; 38 Dugway Proving Ground; WYOMING Tooele Army Depot Jackson Teton 42 St.George Washington 34 VERMONT Burlington Chittenden 34 Manchester Bennington 34 Middlebury Addison 34 VIRGINIA(See also District of Columbia) Charlottesville 42 Lynchburg 34 NorfolkNirginia Beach/ Virginia Beach 34 Portsmouth/Chesapeake Richmond Chesterfield, Henrico; 38 Defense Supply Center Roanoke Roanoke 34 Williamsburg/Hampton/ Williamsburg,York; Naval 34 Newport News Weapons Station, Yorktown Wintergreen Nelson 42 'Includes all locations within,or entirely surrounded by,the corporate limits of the key city,including independent entities within those boundaries. 2lncludes all locations within,or entirely surrounded by,the corporate limits of the key city as well as the boundaries of the listed counties(including parishes or boroughs).This includes independent entities within those boundaries. 'Military installations or Government-related facilities located partly within the city or county boundary shall include all locations that are geographically part of the installation/facility,even though part(s)may be outside the boundary. Page 40