CDISC Operating Procedure 018 Travel Expenses

Transcription

1 CDISC Operating Prcedure 018 Travel Expenses Revisin Histry Date Versin Descriptin Authr 2 April First Draft Shirley Williams Octber Final Financial Oversight Cmmittee July Update Marine Laurent, VP, Finance

2 CDISC Operating Prcedure 018 Travel Expenses 1 Purpse This dcument describes the plicy supprting travel expenses apprval and reimbursement prcesses fr emplyees, cntractrs and any ther individual r rganizatin that have received apprval fr CDISC-paid travel. The purpse is t ensure that all travel expenses are reasnable, necessary and have a valid business purpse. 2 Travel Guidelines When incurring travel expenses individuals shuld use discretin and gd business judgment, keeping in mind that CDISC is a nn-prfit rganizatin. CDISC expects everyne t make the mst ecnmical travel arrangements. Air Travel Reservatins shuld be made as far in advance as pssible in rder t take advantage f reduced fares. CDISC will reimburse fr ecnmy class airfare with the mst lgical and direct ruting. Fr flights lnger than five (5) hurs, CDISC will reimburse fr premium ecnmy fares, prvided the fare difference remains reasnable. Nte that jurneys f mre than ne flight leg d nt cunt cumulative hurs fr the premium ecnmy benefit. In case f dubt, travelers shuld seek apprval frm their supervisr r the VP f Finance. CDISC will nt reimburse fr first class r business class airfare r any mnies fr upgrades t a higher level than ecnmy class, except as stated abve. Grund Transprtatin The mst ecnmical and lgical frm f grund transprtatin shuld be chsen. This can vary frm curtesy cars and shuttles (htels), public transprtatin (trains, subway, etc.), taxis, rental cars, and persnal cars. If an individual uses their persnal vehicle fr travel they shuld keep track f mileage used and include that n the expense reprt submitted fr reimbursement. CDISC will reimburse mileage at the rate the IRS apprves every year: Parking/Tlls: CDISC will reimburse parking fees and tll fees as necessary based n the travel itinerary. CDISC will nt reimburse any parking tickets, fines, r car washes. CDISC Operating Prcedure 018 Versin 2.0 Travel Expenses Page 2 f 6

3 Car insurance: whenever renting a car fr CDISC travel, a cmprehensive insurance shuld be purchased when available. Ldging CDISC s standard fr accmmdatin is a single rm with a private bath in a mderately priced business class htel r mtel r Airbnb r an equivalent nline ptin. Travelers shuld aim t keep the nightly rate belw $185. The Federal per diem rates may used as a guide t assess reasnable csts per lcatin: Out f twn meals CDISC will reimburse n a per meal basis fr the actual cst nt t exceed three meals per day. Individuals shuld aim t keep meal csts belw $25 per meal. Itemized receipts shuld be prvided, and include the name f all individuals whse meals are being paid fr (ther than the traveler). Alchlic beverages are cnsidered acceptable expenditures where they are cnsumed in relatin t CDISC-related business cnsumptin is nminal r mderate (staff is required t exercise sund judgment in this regard); and are permitted under the terms f the funding surce. In n circumstances are alchlic beverages, cnsidered reimbursable expenses fr suppliers, cnsultants r cntractrs. Other expenses: Annual airprt lunge membership may be reimbursed up t $500 per year fr staff wh travel frequently as a requirement f their jb duties, with prir apprval by VP f Finance r CEO. Such apprval must be reviewed at least n a yearly basis. CDISC will reimburse fr reasnable laundry expenses if travel perid exceeds five days. CDISC will reimburse fr reasnable gratuities fr fd servers, bellhps, maid service, etc. CDISC will reimburse fr reasnable telephne and data plan charges if there is n free plan/methd available. Changes due t unfreseen external circumstances: In case f a change f itinerary r delays due t unfreseen cnditins (e.g. weather), the fllwing cnsideratins apply, as deemed necessary: CDISC will reimburse flight change fees and airfare difference, and / r CDISC will reimburse additinal reasnable ldging nights and meal expenses. The fllwing items will nt be reimbursed by CDISC: Persnal (nn-business related) and spusal/family travel expenses CDISC Operating Prcedure 018 Versin 2.0 Travel Expenses Page 3 f 6

4 Health travel insurance, as CDISC ffers a cmprehensive travel heath insurance cverage that each traveler shuld sign up fr. Limusine travel unless this is the nly methd available Entertainment expenses such as mvies, spa r exercise charges, Participatin in r attendance f any sprting event (baseball, glf, tennis, car racing, ftball, etc.) Membership dues (e.g., cuntry club, private club, athletic club, glf/tennis club r similar recreatinal rganizatins) Purchase f any sprting equipment Clthing r luggage purchases Entertainment expenses ther than dinner fr a grup cnducting business fr CDISC (e.g., bar/nightclub, etc.), unless supprted by a specific justificatin and apprved in writing and in advance by CDISC leadership Frequent traveler mileage r traveler pints that cst a fee r any type. 3 Expense apprval and reimbursement 3.1 Receipts Itemized receipts r invices need t be included fr all items ver $10. An expense cannt be reimbursed if it is $25 r mre and n receipt is included. A credit card receipt is nt an itemized receipt and thus nt sufficient dcumentatin fr this requirement. Itemized receipts shuld be relatively clean and readable; prvided electrnically when the apprval system requires electrnic cpies; and shuld be kept generally in chrnlgical rder. Requests fr exceptins t this plicy shuld dcument extenuating circumstances and be apprved by the VP, Finance 3.2 Expense reprts N later than ne mnth after returning frm a business trip, individuals need t submit an expense reprt in the relevant system fr apprval. If the expense reprt is submitted mre than a mnth after the expense, CDISC is under n bligatin t reimburse the claimed expenses. If sme expenses have been paid with a CDISC crprate credit card and ther expenses have been paid ut-f-pcket by the same staff member, separate expense reprts must be filed. Cmmingled expense reprts will be rejected. Travel expense claims shuld detail the fllwing: dates and lcatin f travel, business justificatin. Supervisrs shuld review submitted expense reprts within tw (2) weeks. Supervisrs apprving expense reprts are respnsible fr ensuring that the expenses reprted CDISC Operating Prcedure 018 Versin 2.0 Travel Expenses Page 4 f 6

5 are prper and reimbursable under this Plicy, the expense reprt has been filled ut accurately and has the required dcumentatin; and the expenses are reasnable and necessary. Upn apprval, the expense reprt will be transmitted t Accunting fr recrding and payment with tw (2) weeks. A secnd cntrl regarding the existence f the relevant dcumentatin will be perfrmed prir t prcessing. 3.3 Plicy cmpliance and exceptins Organizatin emplyees are respnsible fr cmplying with this Plicy. Emplyees submitting expenses that are nt in cmpliance with this plicy risk delayed, partial r frfeited reimbursement. Reimbursement fr expenses that are nt in cmpliance with this Plicy requires the prir written apprval f the traveler s supervisr and VP f Finance. Staff credit cards are a privilege. If any staff member habitually vilates this Plicy, their crprate credit card privilege may be temprarily r permanently revked by VP f Finance with cnsent f CEO. Staff at all levels must be cnscius that when meeting with a vendr r prspective vendr it is nt apprpriate fr that vendr t purchase meals, gifts, alchl, r ther items fr the staff member. If meeting with a vendr r prspective vendr ver a meal, the venue shuld be f reasnable expense level, and the staff member invlved shuld pay fr their meal and subsequently seek reimbursement. 3.4 Frequent traveler benefits Travelers may jin frequent traveler benefit clubs (e.g. htel pints r airline mileage prgrams) r similar prgrams s lng as there is n additinal cst t CDISC beynd the nrmal cst f travel. Travelers wh are eligible may accrue pints r mileage t their persnal traveler benefit club(s) fr CDISC-related travel. These accrued pints r mileage are the prperty f the traveler and nt f CDISC. Where a htel, event venue, airline, restaurant r ther entity ffers frequent traveler benefits fr rental r payment related t a CDISC event r activity, and nt related t a sle traveler s ccupancy, thse accrued pints r mileage are slely the prperty f CDISC. 3.5 Gd judgment CDISC is a cmmunity f trust, and n Plicy can cver every eventuality. Travelers are expected t demnstrate gd judgement and financial stewardship f CDISC s limited resurces as a nnprfit when making travel decisins. CDISC Operating Prcedure 018 Versin 2.0 Travel Expenses Page 5 f 6

6 4 Travel utside the United States Travel by staff utside the United States requires pre-authrizatin by a Vice President r C-level executive at CDISC. In general, travel t parts f the wrld under a Travel Warning issued by the United States Department f State at shuld be avided as such lcatins may be dangerus. Staff r cntractrs traveling utside their hme cuntry fr CDISC business may require a travel visa fr their destinatin. Staff are expected t btain visas when necessary with enugh lead time t avid urgency fees. Staff may be reimbursed reasnable travel-visa related csts including visa fees and reasnable fees t third-party visa curier services. 5 Authrizatin This dcument has been apprved and is in effect n this date: July 2017 Marine Laurent, VP Finance and HR July 2017 David R. Bbbitt, President and CEO CDISC Operating Prcedure 018 Versin 2.0 Travel Expenses Page 6 f 6