Employee Reimbursement Guidelines

Transcription

1 Code: DLC-AR Revised/Reviewed: 4/01/04; 6/23/11; 1/09/14 Orig. Code(s): DICA SP Employee Reimbursement Guidelines Reimbursements On the occasion when logistical reasons or extenuating circumstances occur that preclude the use of normal district purchasing processes or protocols, employees may (with prior approval from their manager) make small purchases (normally less than $100, with the exception of mileage) with personal funds and then subsequently be reimbursed by the district. Such purchases must be directly related to the performance of district business and directly incurred by the employee. A reimbursement transfers the ownership of an item or service from the district employee to NCSD. With the exception of travel expenses, the practice of personally paying for services and equipment directly by employees is strongly discouraged. Convenience and/or a lack of proper planning are not legitimate reasons to circumvent regular purchasing channels. In addition, using a personal credit card to make purchases with the intent of earning rewards program points and/or benefits is a prohibited violation of ethics laws and district policy. Credit card purchases should be paid with a district P-Card. All reimbursements must be submitted for payment within 60 days of incurring the cost, within 60 days after the conclusion of the travel during which the expenditure was made, and in the same fiscal year that the expense was incurred. The fiscal year ends June 30th. In certain extenuating circumstances, reimbursement may be made for expenses for the previous fiscal year with approval of the Business Office Administrator, but no reimbursement will be paid beyond the previous fiscal year. Purchases that have been made with personal funds will be reimbursed by the district, when the following documentation is provided on a district reimbursement form: 1. Documentation showing purchase and payment by the employee; 2. Statement of business purpose; 3. Signature of employee claiming request; and 4. Signature of employee s manager. District personnel are encouraged to conserve costs whenever feasible and appropriate through practices such as carpooling, etc. Any expenses incurred that are reimbursed by another source or that have been claimed by another representative will not be honored for duplicate reimbursement. Employees will only be reimbursed for expenses personally incurred, not for group travel. Because of the costs associated with processing reimbursements, reimbursement requests must total at least $5.00 to be processed. Items other than mileage of a small dollar amount should be reimbursed through the unit s Imprest funds. The employee prepares the reimbursement request and sends to Business Operations for review and processing. Before issuing the reimbursement check to the employee, Business Operations reviews the request for supporting documentation, completion, accuracy, and general adherence to these guidelines. 1-5

2 Business Operations staff may contact the employee for additional information or return incomplete requests. Business Operations will date stamp the request upon receipt, and will usually process checks within 10 work-days of receipt for complete and accurate requests. Mileage/Travel Mileage expenses for the most direct, usually traveled route, while traveling on official district business, will be reimbursed at the Internal Revenue Service (IRS) reimbursement rate. A summary listing mileage, date, specific destination, and purpose is necessary for documentation for such reimbursement. Employee shall use either the NCSD Standard Mileage Guide or Mapquest as a mileage guide and round to the nearest mile. Mileage deviations from the NCSD Standard Mileage Guide or Mapquest must be explained on or with the Reimbursement Request. For example, an explanation could state that a forced detour off of I-5 due to construction added 10 miles onto the Mapquest mileage. Mileage to and from home and work (including call-back, late meetings, student events, or responding to emergencies) is not reimbursable according to the IRS code, unless you are reporting to a work site further than your principal place of business in which case you report only the miles from the work station to the required work site (not home to work site). Generally, all trips start and end at the employee s principal place of business. For example, a Vancouver resident traveling to a Salem conference from their home can only be reimbursed for mileage to and from their principal place of business in North Clackamas. Conversely, if the employee is traveling to a site directly to or from their home and that mileage is less than mileage between the travel site and their principal place of business, then the employee must use mileage to/from their home. For instance, an employee living in Wilsonville traveling to a conference in Salem from their home can only be reimbursed for mileage from Wilsonville. Employees authorized to use their personal vehicles for official business are required to have personal automobile liability insurance to provide the primary coverage for any accidents involving that vehicle. District-provided insurance may apply on a limited basis after the employee s primary coverage limits have been used. For additional information, please contact NCSD Risk Management. Personal expenses such as personal vehicle repair, maintenance, and parking tickets will not be reimbursed. Mileage for personal reasons or entertainment will not be reimbursed. Mileage must be indicated on the Reimbursement Request with actual dates, not number of days. For example, 9/23/14, 9/24/14 and 9/25/14, not 3 days. Mileage to optional district events and activities (e.g. district or staff social events and lunches) are not reimbursable. Car rental is authorized only if other more cost effective means are not available. 2-5

3 Mileage should be indicated on the Reimbursement Request in the following format: In-district: For one site, indicate the site and business purpose for the visit Example 1: Administration Bldg. - Principals Meeting Example 2: Bilquist Elementary - Playground equipment training For multiple sites in one day, indication of each site in school code or school abbreviation (ALL trips to be reflected, including back and forth to the base worksite) and business purpose. Example: Facility Operations as the worksite fire inspections Out-of-district: Indication of business/facility, including city and state, and business purpose. Example 1: Riverhouse Conference Center, Bend, Oregon - Annual Bullying Conference Meal Per Diem Meal allowances cover those meals required during travel for the performance of district business. Meal per diem allowances are provided only if the traveler qualifies for lodging expense reimbursement and the meal has not been provided by the conference/meeting or hotel. No exceptions will be made for dietary restrictions or food preferences. The per diem meal allowance is a fixed amount for a meal as per IRS and/or GSA regulations. It is not reimbursement for the actual costs incurred. Receipts are not required for meals if claiming the per diem allowance. Breakfast: $12.50 Lunch: $15.00 Dinner: $25.00 Incidental expenses have already been figured into the meal per diem and are not reimbursed as separate expenses. The term incidental expenses includes tips and gratuities. Occasionally, employees may be reimbursed for actual costs, such as official business meetings, as determined by the employee s manager. Itemized receipts are required for actual cost reimbursements. Alcoholic beverages are not reimbursable under any circumstances. When travel is More than 12 hours but less than 24 hours Your allowance is $39.38 for each calendar day you are in a travel status (75% of daily allowance) 24 hours or more, on The day of departure $39.38 Full days of travel $52.50 The last day of travel $

4 Business Purpose All reimbursements must include a business purpose. The nature of the business needs to be described in detail for each destination. IRS defines purpose as Business purpose for the expense or the business benefit gained or expected to be gained. Descriptions should give enough information to determine the benefit. Examples are provided in the table below. Examples of Inadequate Descriptions Attend conference Research Meet colleagues Site visits Speaker Examples of Adequate Descriptions Attend Confederation of School Administrators conference Research for safety committee Collaborate with Jane Jones at PPS about Senior Projects Interview candidate for Secretary position Speaker for April 5 Diversity Symposium Lodging Lodging expenses are normally reimbursed when it is determined that the traveler would not reasonably be expected to return to his or her residence between work shifts. In general, no overnight lodging will be reimbursed if the traveler s home base is within 50 miles. Original, itemized hotel receipts are required and must show the following: 1. Traveler s name; 2. Dates occupied; and 3. Actual rate charged per room. Lodging expenses will be reimbursed at actual cost up to the current per diem rate of $88.00 per night plus required taxes. Exceptions to the current per diem limit (e.g. lodging at the conference location) may be reimbursed at actual and reasonable cost with the appropriate documentation and advance approval of the employee s manager. Other exceptions will be made on a case-by-case basis with advance approval of the employee s manager. When staying in non-commercial facilities (e.g., camping equipment, recreational vehicle or private home) the maximum per diem allowed is $25.00 per night. All lodging must be within 10 miles of the destination site (e.g., conference center, school, etc.), unless no accommodations are available within 10 miles. Transportation If the traveler is seeking reimbursement for airfare, the receipt must show traveler name(s), complete dates of travel, ticket number, and the payment information. District will not reimburse for tickets purchased using frequent flier miles, except for the fees associated with this type of ticket. All employees are required to travel using routes, schedules, and airlines that provide the lowest rates and most efficient travel. The district will not pay for upgraded seats or services. 4-5

5 When driving out of state, claiming airfare in lieu of mileage may be the most economical and should be used. Employees must submit the quote for the cheapest airfare to the business destination. List airfare in lieu of mileage with an explanation on the Reimbursement Request. Travel time needs to be a consideration in selecting the most economical means of travel. The employee s manager needs to approve travel time in advance. Conferences/Meetings Travel reimbursements must have a copy of the conference/meeting brochure or website showing the agenda, dates of the conference/meeting, and items included in the conference (i.e. meals). In addition, the IRS states that the convention/conference/meeting agenda or program must generally show the purpose of the conference/meeting. This information shows that attendance at the conference/meeting benefits the individual s official duties and responsibilities of their position and helps document the travel expense. If this is not obvious, state the benefit or role. Meal per diem may not be claimed if a meal is provided at a hosted function such as meals included in the conference registration fee. This includes if the employee chooses to not eat the conference meal and buys a meal elsewhere. If the conference fee is paid by the individual, they cannot be reimbursed until the travel is complete. Receipts When a receipt is required, it must be the original. Copies will only be allowed in rare instances. Credit card receipts are not acceptable to use for reimbursement unless they are itemized. Small receipts should be taped (not stapled) to a larger piece of paper for filing and documentation purposes. Separate receipts for reimbursable supplies (from personal purchases) are required. Receipts are required for the following: 1. Airfare/train/bus/limo/taxi, and associated baggage fees; 2. Lodging; 3. Conference registration; 4. Car rental; 5. Parking; and 6. Supplies. When receipts are unavailable or lost, a written statement is required, signed by the claimant and providing the reason. 5-5