TRAVEL & EXPENSE REIMBURSEMENT POLICY

Transcription

1 TRAVEL & EXPENSE REIMBURSEMENT POLICY July 1, 2013

2 INDEX Statement of Purpose and Responsibilities... 3 Policy Exceptions... 3 AIRFARE... 1 Reservation Procedures... 1 Airline Class of Service... 1 Upgrades for Domestic Air Travel... 1 Lowest Airfare Definition... 1 Discounted Airfares... 1 Airline Frequent Flyer Programs... 2 Denied Boarding Compensation... 2 Overnight Delays... 2 Cancellations and Unused/Voided Airline Tickets... 2 LODGING... 2 Making Hotel Reservations... 2 Hotel Upgrades... 3 Hotel Spending Guidelines... 3 Room Guarantee/Cancellation and Payment Procedures... 3 VEHICLES RENTAL AND/OR PERSONAL... 3 Rental Car Categories... 3 Personal Vehicles... 4 i P age

3 Evidence of Insurance Coverage... 4 In the Event of an Accident... 4 Auto Allowances... 5 PER DIEM... 5 Meals, Incidentals and Miscellaneous... 5 PERSONAL/VACATION TRAVEL... 6 Spouse/Companion Travel... 6 Combining Personal with Business Travel... 6 Use of Company-Negotiated Hotel and Rental Car Rates for Personal Travel... 6 BUSINESS EXPENSES AND REIMBURSMENT... 6 Documentation... 6 Approvals... 6 Reimbursable and Miscellaneous Expenses... 7 EXHIBIT A Per Diem Form (Example only)... 1 EXHIBIT B Definitions... 3 ii P age

4 TRAVEL AND EXPENSE REIMBURSEMENT POLICY Statement of Purpose and Responsibilities This document establishes policies governing the cost and reimbursement of authorized travel, entertainment and other business expenses incurred during the conduct of PCSI business, as well as the issuance and use of credit cards. It is the Company s policy to reimburse employees, or provide travel advance money for ordinary, necessary and reasonable expenses when directly related to the transaction of PCSI business. Directly related expenses are those in which there is the expectation of deriving some current or future benefit for the organization, the employee is actively engaged in a business meeting or activity necessary to the performance of the employee s job duties, or, in the case of entertainment, there is a clear business purpose. Employees are expected to exercise prudent business judgment regarding expenses covered by this Policy. Reimbursement for expenses that are not in compliance with this Policy requires the prior written approval of the employee s immediate supervisor. PCSI employees are responsible for complying with this Policy. Employees submitting expenses that are not in compliance with this policy will risk delayed, partial or forfeited reimbursement. Policy Exceptions Generally, any exception to this Policy must have the prior written approval of the employee s supervisor and one corporate officer. Requests for exception should document extenuating circumstances or proposed overall savings to the Organization. iii P age

5 TRAVEL INFORMATION AND ARRANGEMENTS AIRFARE Reservation Procedures Reservations will be made through our dedicated travel agency, Accent Travel/American Express agent or with the online booking site. Every effort should be made to make travel arrangements 14 days in advance of the travel date. Telephone: (512) , or (800) Online: Airline Class of Service All air travel must be in Coach Class. However, in the case of emergency, a higher class seat may be booked if it is the only available option. It must be fully documented and approved by a manager and one corporate officer. Employees are expected to use the lowest logical airfare available. When traveling with clients, employees may use the same class of service. Upgrades for Domestic Air Travel Upgrades are allowed at the traveler's personal expense, and are not reimbursable by PCSI (Company). Lowest Airfare Definition Travelers are expected to book the lowest logical airfare as determined, based on the following parameters: Routing requires no more than one additional interim stop each way. Routing does NOT increase the one-way total elapsed trip time (origin to destination) by more than two (2) hours. Time Window: Departure/arrival is not more than 1 hour before or after requested time. Discounted Airfares The following types of low fare alternatives will be considered in determining the lowest logical airfare: Specially-negotiated fares Non-refundable fares Penalty fares Saturday-night stay Advance purchase fares Connecting and one-stop flights Off-peak flights Alternate airports 1 P age

6 Promotional/bulk fares Lower cost non-preferred carriers Use of same airline for complete trip will help reduce the cost Airline Frequent Flyer Programs Traveling employees may retain frequent flyer program benefits. However, participation in these programs must not influence flight selection, which would result in incremental cost to PCSI beyond the lowest available airfare, as defined in this policy. There is a built-in variance of $30 to allow the option to use the employee s frequent flyer program benefits, provided the travel is within the parameters of the Lowest Airfare Definitions as listed above. Denied Boarding Compensation Airlines occasionally offer free tickets or cash allowances to compensate travelers for delays and inconveniences due to overbooking, flight cancellations, changes of equipment, etc. Travelers must NOT volunteer for denied boarding compensation when on PCSI business unless such denied boarding does not impact standard business hours or PCSI business. Overnight Delays Should an airline delay necessitate an overnight stay, the traveler must first attempt to secure complimentary lodging from the airline. If unsuccessful, the traveler should contact the travel agency used, if applicable, for assistance in booking a room for the night. Cancellations and Unused/Voided Airline Tickets When a trip is cancelled after the ticket has been issued, the traveler will use the same ticket for future business travel. Accent Travel will track the value of unused ticket funds for future use, however, the traveler is responsible for tracking any of their inventory of credits with airlines. If penalties or additional charges are incurred, PCSI will reimburse Accent Travel for this difference, if any. Unused airline tickets or flight coupons must never be discarded or destroyed as these documents may have a cash value. Unused tickets must NOT be sent to the airlines. Original documentation or vouchers should be maintained by the Employee and not submitted with expense reports or per diem requests. LODGING Making Hotel Reservations In general, wherever possible, the use of low to mid-range priced lodging is preferred. West coast and East coast areas are, as a general rule, higher cost areas and mid-range priced hotels could be in higher price point ranges. In each case, please exercise good judgment in selecting room rates. A map of frequently used hotels at each PCSI location is available for reference on the PCSI Intranet Travel Site. For all lodging expenditures, itemized hotel receipts must be submitted. Itemized hotel receipts are provided upon checkout. Credit card charge slips do not represent adequate supporting documentation. 2 P age

7 PCSI will not reimburse an employee for separate travel costs associated with his/her spouse or partner. However, the cost of a shared hotel room need not be allocated between an employee and his/her spouse or partner for purposes of this Policy as long as no additional expenses are incurred. In the instance additional expenses are incurred they will be the responsibility of the employee at their own expense and will not be reimbursable by PCSI. Hotel Upgrades Travelers are entitled to stay in a single room with a private bath. Travelers may accept room upgrades to suites or executive floor rooms if the upgrade is at no additional cost to PCSI. Any upgrade that increases the booked hotel rate must be paid at the traveler s personal expense, and is not reimbursable by PCSI. Hotel Spending Guidelines Travelers are expected to use hotels with negotiated or preferred rates whenever possible. Tips for hotel staff are included as part of the daily $5 incidental allowance as described in the PER DIEM section of this policy. (Please see Exhibit B for definition of incidental expenses.) Room Guarantee/Cancellation and Payment Procedures Unless otherwise instructed, all rooms will be a guaranteed reservation for late arrival; (the Corporate Company Purchasing credit card is preset through Accent Online booking to secure the room). It is the responsibility of the traveler to pay for his/her hotel room on checkout with their PCSI issued Purchasing Card. Only the room charges and applicable taxes shall be coded to Hotel. All other expenses should be identified or coded for proper expense allocation. Travelers are responsible for canceling hotel rooms. Travelers will be held responsible for "no-show" charges, unless there are extenuating circumstances and are fully documented. Travelers should request and record the cancellation number in case of billing disputes. Travelers should note that cancellation deadlines are based on the local time of the property. VEHICLES RENTAL AND/OR PERSONAL Rental Car Categories All PCSI employees who drive a company-owned vehicle, rent a vehicle or utilize a personal vehicle for business purposes, shall be approved as an authorized driver by Corporate Loss Control. Employees must comply with the rules outlined in the PCSI Vehicle Accident Prevention Plan at all times while driving on PCSI business. Travelers should book a standard, mid-size or intermediate rental car category. Full-size or higher may be selected when: Entertaining customers The traveler can be upgraded at no extra cost Transporting excess baggage such as booth displays Multiple (minimum of 3) travelers are traveling together For pre-approved medical reasons The cost of premium, luxury or four-wheel drive vehicles will be charged to the employee renting the vehicle. Any such upgrades are not reimbursable by PCSI. 3 P age

8 Employees are expected to not accept Loss Damage Waiver coverage so that any damage to the rental car is covered with no deductible. Employees driving rental cars for business purposes will have liability coverage under PCSI s business liability policy. Personal Vehicles The use of personal vehicles to conduct company business must be approved by the site Project Manager, and one of the following: Operations Manager, Vice President of Operations, or CFO. The employee s driver record will then be authorized by Corporate Loss Control. Personnel who do not meet the qualifications identified in the PCSI Vehicle Accident Prevention Plan are not authorized to operate any vehicle while in the course and scope of employment. Employees who utilize a personal vehicle for business purposes are required to maintain a valid driver s license and evidence of insurance. Reimbursement for mileage will be paid in accordance with the IRS Rules and Regulations which indicate the employee must keep accurate records of how the car/vehicle has been used. For each trip for which a request for mileage reimbursement will be made, the date, time, purpose and distance of your trip should be recorded. Additionally, miles driven from the employee s home to their primary place of work are considered regular commuting miles and are not reimbursable. Evidence of Insurance Coverage Regular use employees using personal vehicles for company business are paid a stipend or mileage allowance to offset costs such as fuel, maintenance, and insurance. In order to protect the employee and PCSI in the event of an accident, drivers in this usage category must provide to PCSI evidence of insurance coverage meeting statutory minimum liability requirements in the state where the vehicle is licensed. Occasional use employees may not be paid an allowance, but are required to purchase and maintain insurance as required by law in the state where they operate the vehicle. Drivers in who drive on an occasional basis, must provide to PCSI evidence of insurance coverage meeting statutory minimum liability requirements in the state where the vehicle is licensed. In the case of an accident or property damage, the driver/vehicle s personal auto liability policy is primary until the policy limits are exhausted; PCSI s auto insurance is excess. PCSI is not responsible for any physical damage to an employee s personal vehicle. The driver/vehicle s personal auto insurance provides primary insurance limits in accordance with the minimum state insurance requirements for which the vehicle is registered. Employees should have their own collision and comprehensive physical damage coverage. The employee bears the expense of any personal auto policy deductibles. The expenses related to gasoline consumed by personal vehicles are the responsibility of the employee. Accident deductibles, tickets, violations, etc. incurred while using a personal vehicle, rental vehicle or company vehicle is the responsibility of the driver. In the Event of an Accident In the event of an accident or property damage involving a rental vehicle, company vehicle or personal vehicle used for business purposes, the following actions shall take place: 4 P age

9 1. Determine if anyone, including bystanders, have been injured. 2. Notify police of the accident (Security Forces or Military Police if on a military installation) call Request emergency medical assistance, if appropriate. 4. Cooperate fully with authorities and follow their instructions. 5. At the scene - fill out the Motor Vehicle Accident Report form kept in the vehicle, gathering specific information about vehicles, licenses, conditions, and witnesses. Take photos of damage, if able. 6. Immediately or as soon as possible, report the accident/incident to Corporate Loss Control. Auto Allowances Employees who receive a monthly Auto Allowance must submit monthly mileage reports substantiating the allowance. Employees are expected to insure the vehicle, cover fuel and maintain the vehicle in a safe and reliable manner. PER DIEM Meals, Incidentals and Miscellaneous PCSI has established a Per Diem Reimbursement section as part of this policy for daily meals & incidental rates in accordance with the Department of Defense (DoD) Travel Management Office which is subject to Joint Travel Regulations (JTR). This will allow each PCSI traveler the opportunity to request 1) a monetary Travel Advance prior to a trip, with a final reconciliation and sign-off by the supervisor, or 2) an after-trip final per diem request. A traveling employee should use the cash Travel Advance, or personal credit card/cash for any meals or incidentals. The only exception to this will be if an employee is taking a large group out to dinner. If the PCSI Purchase card (Pcard) is used to pay for the large group meal, the employee must return or adjust the requested per diem funds by the appropriate amounts for the specified meal applied to the Pcard. Amounts designated for each meal of the day is included in the chart at the bottom of the Per Diem Estimator & Reimbursement form. Attached to this Policy, as Exhibit A, is an example of a Per Diem Estimator & Reimbursement form. Instructions on how to complete the form can be found on the form. This form is available in fillable Excel format on the intranet, as well as from the Travel Coordinator. The meals and incidentals rates will apply when traveling overnight out of town. Example: (Reference Exhibit A). Travel to Ft. Belvoir is paid at $66/day for meals, and $5/day for incidentals. Actual travel-day meals are calculated at 75% of the total meals. A 5-day trip would equal a pre-trip total of $ Therefore, you will be paid $ for meals and incidentals. The difference between actual cost of meals and incidentals, whether more than or less than, will not be subject to reimbursement or repayment. Upon the return of the employee from the trip, any miscellaneous (as noted on page 7 of this policy) expenses or adjustments to pre-trip advance payment, will be documented in the lower section of the Reimbursement Form, signed, approved and submitted to Accounting for processing. 5 P age

10 PERSONAL/VACATION TRAVEL Spouse/Companion Travel PCSI will not reimburse travel and entertainment expenses incurred by a spouse or other individual accompanying an employee on business unless: There is a bona fide business purpose for taking the spouse or other individual The expense incurred would otherwise be reimbursable A spouse or other individual may accompany an employee on a business trip at the employee's sole expense. Combining Personal with Business Travel Personal vacation travel may be combined with business travel provided there is no additional cost to Accent Travel/American Express. Use of Company-Negotiated Hotel and Rental Car Rates for Personal Travel Company-negotiated hotel and car rates may be used for personal/vacation travel. Corporate insurance coverage s will NOT apply when using Accent Travel/American Express-negotiated rental car rates for personal/vacation travel. BUSINESS EXPENSES AND REIMBURSMENT Documentation Requests for reimbursement of business expenses must be submitted on the appropriate expense reimbursement request form. Each expense shall be separately identified. Forms shall be dated and signed by the employee. Original receipts are required for all expenses. Requests for exceptions to this policy should document extenuating circumstances and be approved by the employee s immediate supervisor. The Company complies with IRS and FAR regulations, which require that all business expenses be substantiated with adequate records. This substantiation must include information relating to: (1) the amount of the expenditure; (2) the time and place of the expenditure; (3) the business purpose of the expenditure; and (4) the names and the business relationships of individuals other than the employee for whom the expenditures were made. Requests for reimbursement or processing lacking complete information will be returned to the requesting employee. Reimbursement requests shall be promptly submitted, and in no event more than thirty (30) days after the expense. Reimbursement requests more than thirty (30) days old may be rejected. Approvals Expense reimbursement forms and purchase card activity, together with required documentation, must be submitted to the employee s immediate supervisor for review and signature approval. 6 P age

11 Supervisors approving expense reports are responsible for ensuring that the expenses reported are proper under this Policy, the expense report and purchase card summaries have been filled out accurately and have the required documentation; and the expenses are reasonable and necessary. Reimbursable and Miscellaneous Expenses The following are reimbursable expenses and may be considered miscellaneous expenses, as long as they are in compliance with the applicable provisions of the Per Diem section of this Policy and the Policy in whole or in part as applicable, and are for business purposes. Employee issued Procurement Cards should be used when possible. The Per Diem section of this Policy includes requirements of Travel Advances and Reimbursements for travel. Hotel or motel charges Airfare (in emergency when unable to book through travel portal), train fare, bus fare, taxicabs Meals (as indicated in Per Diem section of this Policy) Business telephone calls Charges for internet connectivity at the hotel or motel If the employee does not have a mobile phone, once daily calls home of a reasonable length while travelling on Organization business Car rental expenses Personal mileage, if using own vehicle Checked baggage fees Toll and parking charges Conference and convention fees Business center costs (e.g., copying, faxing, etc.) Reasonable business entertainment expenses Laundry and/or dry cleaning expenses during trips in excess of five days Other reasonable and necessary business expenses, not specifically excluded by this section The following expenses are typically not reimbursable: Airline club dues First class airfare In-flight movies/refreshments Hotel room movies and other forms of personal entertainment Child care costs Barbers/hairstylists Traffic fines Purchase of luggage or briefcases Alcohol Parties and gifts for employees Reimbursement for personal miles in excess of the cost of airfare and car rental or cab to the same destination No policy can anticipate every situation that might give rise to legitimate business expenses. Reasonable and necessary expenses, which are not listed above, may be incurred. Each employee and supervisor must use his/her best professional judgment in determining if an unlisted expense is reimbursable under this Policy and provide supporting documentation. 7 P age

12 EXHIBIT A PER DIEM FORM (EXAMPLE ONLY) PCSI Per Diem Estimator & Reimbursement Form DESTINATION Ft. Belvoir LOCATION: NAME: PCSI Employee JTR RATES: DEPT #: 8000 Local Meals $ REASON: Jobsite Review Incidentals $ 5.00 Maximum Per Diem $ Travel Day Full Day(s) Travel Day Rate TOTAL NUMBER OF DAYS DATES OF TRAVEL 12/04/11 12/5/11-12/7/11 12/08/11 $ TOTAL PRE-TRIP ESTIMATE MEAL JTR rates only $ $ $ $ INCIDENTALS JTR rates only $ 5.00 $ 5.00 $ 5.00 $ Est. MILEAGE 68 $ 0.57 $ (estimated/actual mileage and current gov't rate) EMPLOYEE DATE MANAGER DATE THIS SECTION TO BE COMPLETED WITH ACTUALS ON RETURN FROM TRIP MISC Subway Ticket - pd cash $5.00 MISC Taxi to and from hotel (not paid with Pcard) $80.00 MISC Parking at airport (not paid with Pcard) $42.87 Pcard Group Busines Group Meal Dinner with PM's on 12/7 $ Subtract $34 for my dinner per diem Meal amount ($34.00) PAYMENT DUE TO EMPLOYEE $51.00 EMPLOYEE DATE MANAGER DATE FORM INSTRUCTIONS: Fill in YELLOW cells only using the most recent published DoD Travel Management Office JTR rates (the most recent publication can be found online at the link below, and a quick list of our site locations can be found on page 2 of this form). When looking up the appropriate rates, use the CONTIGUOUS UNITED STATES section. Include MILITARY INSTALLATIONS and choose the appropriate STATE from the drop down, hit CALCULATE. Determine the $ amount indicated for the travel location and enter that amount in the Local Meals cell. Enter the remaining Dates and Misc items as necessary, identifying any estimated/actual mileage for reimbursment as well as other miscellaneous items.. The total will automatically be calculated as the Total Per Diem amount due to the employee. Quick Reference Chart for claiming per diem meals M&IE Total $41 $46 $51 $56 $61 $66 Continental Breakfast/ Breakfast $6 $7 $8 $9 $10 $11 Lunch $9 $11 $12 $13 $15 $16 Dinner $21 $23 $26 $29 $31 $34 Incidentals $5 $5 $5 $5 $5 $5 First & Last Day of Travel $30.75 $34.50 $38.25 $42 $45.75 $49.50 Exhibit A - i P age

13 PCSI Location Destinations Per Diem Meal Rates as of 10/1/ Portsmouth, VA Hospital $ Norfolk, VA Warehouse $ Ft. Belvoir, VA $ Schriever AFB, CO $ Ft. Carson, CO $ El Paso, TX and Marfa, TX $ Ft. Worth, TX - CSC $ Ft. Sill, OK $ Ft. Knox, KY - Ireland Army Comm Hosp $ Oklahoma City, OK $ San Antonio, TX - Camp Bullis $ Hinesville, GA $ Savannah, GA $ Tacoma, WA - JBLM $ Alpine, TX - OPS $ Laredo, TX - OPS $51 Exhibit A - ii P age

14 Incidentals As defined by the GSA Website: EXHIBIT B DEFINITIONS Taken from The Federal Travel Regulation Chapter 300, Part 300-3: (b) Meals. Expenses for breakfast, lunch, dinner and related tips and taxes (specifically excluded are alcoholic beverages and entertainment expenses, and any expenses incurred for other persons). (c) Incidental expenses. Fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Exhibit A - iii P age