DATE ISSUED: 2/13/ of 5 LDU DEE(LOCAL)-X

Transcription

1 PRIOR APPROVAL AUTHORITY Expenses that are not directly related to or required for District business travel but incurred for the personal use or convenience of the traveler shall not be reimbursed (e.g., personal entertainment such as TV movies or magazines and newspapers; first class air- CONTINENTAL U.S. KEY OFFICIALS TRAVEL EXPENSES NONREIMBURSABLE TRAVEL EXPENSES An employee shall be reimbursed for reasonable, allowable expenses incurred in carrying out District business only with prior approval. Travel within the state of Texas requires approval of the appropriate budget owner and the immediate supervisor. Travel outside the state of Texas requires approval of the appropriate budget owner, the immediate supervisor, and a cabinet staff member. Travel outside the continental United States requires approval of the appropriate budget owner, the immediate supervisor, a cabinet staff member, and the Superintendent. Key officials include the Superintendent, cabinet staff members, and staff member(s) responsible for government relations. All expense reimbursements for travel, lodging, registration fees, meals, transportation, parking, and related miscellaneous expenses are subject to reasonable criteria in addition to the specific rules and regulations contained herein. Charges and expenses, in the opinion of the employee s supervisor approving the travel, and/or the business office, that are excessive, repetitive, not properly documented, or not related to the purpose of the travel, shall not be paid or reimbursed. If a funding source has stricter guidelines, the more stringent guidelines for travel expenses shall be applied. In the event an employee has a question about the propriety of an incurred cost or expense, it should be resolved prior to the expense becoming obligated. Unauthorized or disapproved costs and expenses incurred by an employee become the sole responsibility of that employee and shall not be paid or reimbursed by the District. The final approval or disapproval of the business office may be reviewed by the Superintendent or designee(s). Employees shall be reimbursed for other reasonable travel expenditures according to state guidelines and subject to IRS regulations. If the Board authorizes travel reimbursement rates that exceed those authorized for state employees in the current state appropriations act, accounting records shall accurately reflect that no state or federal funds were used to pay or reimburse those excess amounts. DATE ISSUED: 2/13/ of 5

2 line ticket instead of coach or economy; personal phone calls, and the like.) TRANSPORTATION AIR TRAVEL AIRPORT / PARKING/TAXI AUTOMOBILE TRAVEL RENTAL PRIVATELY-OWNED VEHICLE Maximum reimbursement for approved travel shall be allowed as follows: With prior approval, full reimbursement shall be allowed for air fare (coach or economy class, if available), taxi fares, bus or shuttle transportation, or automobile rental or the like. Reservations for air travel charged to the District s account shall be made by the traveler with the District s designated travel agent. Air travel charged to the District s account must be authorized by the business office. The District s travel clerk will not make air travel reservations to the District s account. Airport parking shall be advanced/reimbursed. The traveler should exercise judgment by weighing cost against other factors when considering the duration, type, and location of alternate types of parking. Mileage advance/reimbursement for use of a personal vehicle for transportation shall be allowed from the District administration building to the airport and return (one round trip) at the rates established in the Texas Comptroller of Public Accounts (Texas Mileage Guide). Taxi or shuttle fares shall be reimbursed for travel to or from home, airport, lodging, conference, etc. The traveler may rent an automobile if a public carrier is not available, if rental is more economical, or if the rental will materially increase the efficient use of the traveler s time. The use of a rental car must be for District business and not for the convenience of the individual. After the trip, a rental contract or receipt must be attached to the Travel Request Form. Automobile rentals may be processed on a purchase order. If a privately owned automobile is used, reimbursement shall be made from/to Fort Worth to/from the city of destination on the basis of the rates established in the Texas Comptroller of Public Accounts (Texas Mileage Guide). Travel must be made by the most direct route for a maximum of 400 miles each way. For trips exceeding 400 miles each way, the allocation for meals and lodging will be the same amount as travel by airline. For travel within the Dallas-Fort Worth metroplex, an employee of the District shall be reimbursed for mileage incurred while performing duties related to the job, only if such travel is at the request of and authorized by the employee s immediate supervisor. An employee shall use the District s mileage reimbursement log to request mileage reimbursement as well as any local parking fees and DATE ISSUED: 2/13/ of 5

3 tolls. Mileage reports shall be submitted monthly for timely reimbursement to the District s controller s office. For those employees who receive an automobile allowance, reimbursement shall not be given for travel within the Dallas-Fort Worth metroplex (except for parking). The vehicle owner must have public liability insurance in force with at least the minimum coverage required by Texas law. Any damage or loss to a personal vehicle used for district business is the responsibility of the owner. Private insurance coverage serves as the primary policy for third party liability and physical damage to the vehicle. Vehicle owners are responsible for any deductible under the private automobile policy. HOTEL MEALS CONTINENTAL U.S. CONFERENCE HOTELS DOCUMENTA- TION For Board members and key officials, hotel advance /reimbursement shall be for actual conference/convention rates at designated conference/convention hotels or for the most reasonable accommodations available pursuant to District practices and procedures and in accordance with the Texas Comptroller of Public Accounts Per Diem Rate for Key Officials. For District employees and students, hotel advance/reimbursement shall be for actual conference/convention rates at designated conference/convention hotels or for the most reasonable accommodations available pursuant to District practices and procedures and in accordance with the Texas Comptroller of Public Accounts (Texas Mileage Guide). Hotel advance/reimbursement shall be for actual conference/convention rates at designated conference/convention hotels or for the most reasonable accommodations available pursuant to District practices and procedures and in accordance with the U.S. General Services Administration Domestic Per Diem Rates. Hotel advance/reimbursement shall be for actual conference/convention rates at designated conference/convention hotels or for the most reasonable accommodations available pursuant to District practices and procedures and in accordance with the U.S. Department of State Foreign Per Diem Rates. Documentation verifying the conference/convention, etc., shall be attached to the Travel Request Form. For Board members and key officials, per diem for meals shall be advanced/reimbursed in accordance with the Texas Comptroller of Public Accounts Per Diem Rate for Key Officials. DATE ISSUED: 2/13/ of 5

4 For District employees and students, per diem for meals shall be advanced/reimbursed in accordance with the Texas Comptroller of Public Accounts (Texas Mileage Guide). Meals provided as part of the professional activity of the event, shall be allowed at their actual cost; however, the per diem shall be reduced by either the actual cost or in accordance with District procedures. CONTINENTAL U.S. NON-OVERNIGHT OTHERS INCIDENTAL EXPENSES Per diem for meals shall be advanced/reimbursed in accordance with the U.S. General Services Administration Domestic Per Diem Rates. Per diem for meals shall be advanced/reimbursed in accordance with the U.S. Department of State Foreign Per Diem Rates. For Board members, key officials, and District employees, meals for nonovernight business trips are not advanced/reimbursed unless the business nature of the meal is substantiated on forms provided by the business office. The meal must meet IRS criteria for treatment as a business meal; otherwise, it is subject to federal income taxation. For students and accompanying District employees, meals for nonovernight trips are advanced/reimbursed at the limits set by District procedures. Reimbursement for meals within the Dallas-Fort Worth metroplex or nonovernight business trips requires prior approval by a cabinet staff member and the Superintendent. In the event that meal costs are paid by one member of a District group, that cost may not be included in the expense report submitted by individuals in the group. Meals (banquets, luncheons, etc.) are frequently included in registration fees. All charges for meals are subject to approval by the appropriate budget owner, immediate supervisor, and/or cabinet staff member, or the Superintendent, depending on the trip destination. Tips and gratuities are not reimbursable. However, on business meals for Board members and key officials, mandatory service charges for large groups of people shall be reimbursable. When a District employee chooses to take his or her spouse, the employee shall pay the expenses for the spouse. Telephone calls or Internet usage are not reimbursable unless they are related to District business. DATE ISSUED: 2/13/ of 5

5 REGISTRATION TRAVEL EXPENSE ADVANCE REQUIRED DOCUMENTATION AFTER THE TRIP SALES AND OCCUPANCY TAX Registration may be processed on a purchase order or Travel Request Form. Registration forms shall be attached to the purchase order or Travel Request Form. Tours, side trips, and the like shall not be reimbursed by the District even though the total amount may be included in the registration. However, a personal check for such expenses may be attached to the registration, and it shall be mailed at the same time the registration fee is paid. An advance of a reasonable amount of money shall be made on the Travel Request Form when submitted to the business office. No travel advance shall be made to an employee traveling on District business if a previous advance for travel has not been reconciled and any unexpended advance refunded to the District. Continued failure to provide documentation shall result in appropriate disciplinary action. The completed Travel Request Form together with the boarding passes, when available, and supporting receipts for hotel, bus or shuttle transportation, taxi fares, car rental, conference registration fees, parking, or other approved travel-related expenses, must be presented to the business office within five days following the trip. Supporting documentation is required for all reimbursements. The actual type of documentation required is described on the Travel Request Form and District procedures. The District is exempt from Texas sales tax. The traveler should review expenses as they are incurred to verify that sales tax has not been assessed. In the case of hotel taxes, the District is exempt from Texas hotel occupancy tax. The District is not exempt from the city portion of the hotel occupancy tax. Copies of the Texas sales tax exemption and Texas hotel occupancy tax exemption forms are available in the business office. These forms should be submitted to the hotel at the time of registration/check-in. Out-of-state and out-of-continental United States sales tax and occupancy tax will be fully reimbursed. DATE ISSUED: 2/13/2008 ADOPTED: 5 of 5