Employee Travel Guidelines and Procedures

Transcription

1 Employee Travel Guidelines and Procedures

2 TABLE OF CONTENTS I. ADMINSTRATIVE GUIDELINES FOR EMPLOYEE TRAVEL... 3 A. School Board Policy DEE Local... 3 B. Federal Guidelines (IRS)... 4 C. Federal Guidelines (EDGAR)... 4 D. Local District Guidelines Lodging Transportation - Flights Transportation - Mileage Transportation Rental Car Transportation Parking Charges Transportation Toll Charges Transportation Taxi, Shuttle, etc Registration Fees District Non-Allowable Travel Expenses II. EMPLOYEE TRAVEL A. Overnight Stay Prior Approval from Supervisor Registration Reimbursement Transportation B. Same Day Travel C. In-District Travel D. Travel Guidelines for Out of State E. Disapproved Travel Expenses F. Travel Requisitions for Summer Trips Page 2 of 20

3 I. ADMINSTRATIVE GUIDELINES FOR EMPLOYEE TRAVEL A. SCHOOL BOARD POLICY DEE LOCAL 1. An employee shall be reimbursed or advanced for reasonable, allowable expenses incurred in carrying out District business only with the prior approval of the employee s immediate supervisor. Authorized travel expenses shall be in accordance with legal requirements. Accounting records shall accurately reflect that no state or federal funds were used to reimburse travel expenses beyond those authorized. For any authorized expense incurred, the employee shall submit a statement with receipts when required and to the extent feasible, documenting actual expenses and in accordance with administrative procedures. 2. Travel expenses shall comply with Federal, State, and Board adopted rates. All related expenses shall be deemed necessary in carrying out the assigned duties of the employee. Employees shall anticipate travel in advance to determine the most economical means for travel and accommodations. Travel shall be coordinated with others to ensure the most economical mode of transportation. 3. The District shall apply the same travel guidelines and rates for all travel expenses regardless of funding sources, except for the following: Voluntary Gratuities (Tips) for meals are NOT necessary, consequently not allowed for reimbursement; Mandatory Service Fees shall be allowed only with local funds (Fund 199), not to exceed 15% of the meal expense; Excess lodging above the GSA schedule, as applicable, shall be allowed with Prior approval and only with local funds (Fund 199). Page 3 of 20

4 B. FEDERAL GUIDELINES (IRS) 1. All travel expenses shall be relevant to the employee s duties as an employee of the District. 2. The traveler shall account for all expenses as required. 3. Excess or Unsubstantiated advances shall be reimbursed to the district. 4. Meal expenses shall be in conjunction with overnight travel only. 5. The meal expenses for the day of departure and return shall be adjusted based on the time of departure and return as noted in the District travel guidelines. 6. Travel advances will not be provided to a traveler more than 30 days prior to the travel event. 7. If any travel expenses fail to meet the accountable plan guidelines, the payment to (or on behalf of) the traveler shall be taxed through the normal payroll cycle. C. FEDERAL GUIDELINES (EDGAR) 1. All travel expenses paid with federal grant funds (typically funds 2XX) shall meet the new EDGAR requirements ( ) such as: a. All travel costs must be reasonable and necessary; b. All travel costs must be consistent with the district s travel policy; c. All travel costs must be directly related to the grant award as specifically intended; d. All travel costs must meet the obligation of expenses rules; e. In addition, all federally-funded travel expenses must meet the District s Current Travel & Mileage Reimbursement Rates as published in DEE Local. f. All mileage, lodging, and meal reimbursement rates published by the Texas Comptroller of Public Accounts apply to all grants (federal and state, typically funds 2XX, 3XX and 4XX) funded by TEA for individuals on travel Page 4 of 20

5 status. Refer to GSA rates for the current fiscal year at: g. All travel expenses paid with federal and/or state grant funds shall meet the allowable travel expenses as specified in the limits imposed by District travel guidelines. D. LOCAL DISTRICT GUIDELINES The local District guidelines shall apply to all travel expenses regardless of funding source for in-state and out-of-state travel. All anticipated travel costs shall be submitted on a Travel Authorization Form, approved by the immediate supervisor, Executive Director of Finance, and/or Superintendent. All advanced anticipated travel costs shall be encumbered to the appropriate budget account code(s) before any travel-related costs are incurred by the district or traveler. Encumbrance shall be by the District s Requisition/Purchase Order process. 1. LODGING a. Lodging costs shall be allowable for travel events that require an overnight stay away from the traveler s home. No lodging shall be allowable in the traveler s home city at a commercial lodging establishment. b. The maximum nights of lodging shall be based on the start and end times of the travel event and the distance of the travel location. Lodging costs that exceed the required minimum shall not be deemed necessary or allowable travel costs. c. The traveler shall estimate the lodging expense per night (including all taxes, surcharges, excluding Texas Sales Tax, etc.). A conference or event hotel shall be the first priority to minimize transportation costs at the event city. d. The federal per diem rates for lodging shall be used to determine the maximum amount that may be charged to a state or federal grant. The maximum lodging rate, for state and federal grants, shall be for the city of Page 5 of 20

6 travel and the month of travel based on the GSA website. A copy of the lodging rates for the date(s) of travel shall be attached to the Travel Authorization Form for audit purposes. e. The traveler (or campus secretary on behalf of the traveler) shall make the hotel reservation and secure a written quote for the total cost of stay. A requisition will then be submitted to the Purchasing Department. If the hotel requires a one (1) night s deposit, the traveler may pay deposit with personal card or if hardship exists district may pay with district card. A district issued check will be advanced to the traveler for payment of hotel cost. f. Hotel and travel websites such as Hotels.com, Expedia, Travelocity, etc., shall not be used to make hotel reservations if the website requires prepayment of the hotel stay in advance. g. Lodging costs shall be paid with a district-issued advanced check at the time of arrival and/or departure based on the hotel s charging policy. h. The traveler may, at his/her request, stay with a family member or friend instead of at a hotel. If the traveler selects this option, the traveler shall not receive any payment in lieu of lodging costs. i. If the event is held within 75 miles of the districts boundary lines, overnight stay will not be allowed. The traveler may receive mileage reimbursement for each trip in lieu of the lodging costs. j. The traveler shall present a Hotel Occupancy Tax Exemption Certificate to a Texas hotel. If the traveler fails to present the certificate, the traveler shall reimburse the district for the unallowable tax expense. The Hotel Occupancy Certificate can be found on the district s Travel Webpage: and the State Comptroller s Website. The hotel occupancy tax exemption does not apply to out-of-state travel. Page 6 of 20

7 k. The traveler shall present a Sales Tax Exemption Certificate to a Texas hotel for parking costs. If the traveler fails to present the certificate, the traveler shall reimburse the district for the unallowable tax expense. The Sales Tax Exemption Certificate can be found on the district s Business Webpage Link: l. The sales tax exemption does not apply to out-of-state travel. m. When at least two (2) travelers (district employees) are traveling to the same event, they may share the lodging and each receive the maximum lodging rate on the GSA schedule. Each traveler shall document their portion of the lodging costs. Employees are encouraged to share a rooms as appropriate to minimize the lodging costs. n. When a traveler shares lodging with a non-district employee or district employee not in travel status, the maximum lodging costs shall be the appropriate GSA schedule rate for single occupancy. o. Internet charges for staff members shall be subject to pre-approval on the Travel Authorization on a case-by-case basis. p. Lodging costs such as movies, gym facility, spa or other nonessential costs are not allowable for reimbursement or payment with any district funds. q. Lodging tips may be paid at the traveler s discretion, but will not be allowable travel costs for reimbursement or payment with any district funds. r. A detailed lodging receipt Portfolio must be submitted by the traveler with the Travel Reimbursement Form within 30 days after the travel event. 2. TRANSPORTATION - FLIGHTS a. Flight costs shall be allowable for travel events. Page 7 of 20

8 b. The departure and return dates of the flight shall be based on the start and end times of the travel event and the distance of the travel location. c. The actual cost of commercial air transportation (lowest coach fare) to accommodate the required travel dates of the travel event shall be allowable costs. d. Travelers should travel to their destination location by the most economical means, i.e. either flight or mileage; however, travelers may opt to travel to their event destination via district/personal vehicle in lieu of flying to the event for medical or personal reasons. If the traveler opts to travel to an outof-state destination, the costs/reimbursement for transportation shall be limited to the lesser of the mileage or estimated flight cost. e. All flights reservations shall be booked by the Purchasing Department and shall be for the most economical route and schedule to meet the travel plans. Travelers shall submit their travel itinerary preferences to their respective campus or department secretary. A requisition shall be entered and forward to the Purchasing Department. Timely submission is essential in order to book the best advanced rates possible. f. All flights shall be purchased through Southwest Airlines (SWA) unless there is no flight service to the destination. Travelers on a SWA flight are allowed to check up to two (2) bags, limited to no more than 50 pounds each at no additional charge. Luggage charges for a third (3 rd ) bag shall not be allowable with district funds. g. A rental car at the event location shall be allowable if it is the most economical method to access the event location. All rental shall be preapproved as further detailed below. Page 8 of 20

9 3. TRANSPORATION - MILEAGE a. Mileage reimbursements shall be allowable for travel events that require personal car use. Yearly events where multiple district employees elect to attend will require coordination of travel to ensure travel expenses are minimized to the District. Coordination of travel shall be the responsibility of the Program Coordinator authorizing the common event, i.e. Elementary Education, Library Services, Music, Nurses, Secondary Education, Technology, etc. b. When four or more travelers are to a common event, a district-owned vehicle may be the preferred method of transportation. If a district-owned vehicle is not available for the travel event, the traveler shall be authorized to use their personal vehicle or request a flight, as appropriate. c. Travelers shall be required to submit fuel receipts, if any, for travel in a districtowned vehicle. d. Travelers shall not be required to submit any fuel receipts for travel in a personal vehicle where mileage is to be reimbursed. e. The District utilizes MapQuest mapping system to document total mileage travel for reimbursements. A MapQuest printout with the mileage from the point of origin, individuals home, or district office address, to the point of destination (the shortest distance will be used) shall be printed and attached to the Travel Expense Report form. f. Mileage costs related to personal destinations before, during or after the travel event shall not be allowable costs. In addition, mileage costs due to the traveler s error in reaching the destination, such as getting lost shall not be allowable costs. g. When four or fewer employees travel on the same itinerary, only one may be reimbursed for mileage. Page 9 of 20

10 h. When more than four employees travel on the same itinerary, only one out of every four may be reimbursed for mileage. The district shall allow for an equal distribution of the mileage allotment among the travelers if they opt to drive separately to the event. 4. TRANSPORATION RENTAL CAR a. Rental car costs shall be allowable for travel events that require travel away from the District in lieu of a flight if use of the rental car is the most economical mode of transportation. b. Rental car costs shall not be allowable if the traveler can reach the travel destination via taxi or shuttle at a lower cost. c. Rental car costs shall include all applicable taxes and mandatory charges (LDW). Enterprise Rent a Car is the preferred rental agency under the State of Texas Contract. The daily rate charge includes all insurance costs include collision damage waiver or a loss damage waiver. Note: The district auto insurance policy includes liability coverage for hired autos such as rental cars up to the policy limits. Any and all car rental contracts for District authorized travel shall be made on behalf of HCISD and not the personal driver. d. Rental car costs shall be paid with a district issued Purchase Order. A copy of the purchase order shall be presented by the Driver at time of rental. Travelers shall be required to submit fuel receipts, if any, for travel in a rental car. e. Charges for additional drivers may only be reimbursed if incurred for a business reason such as both drivers are district employees on travel status. Page 10 of 20

11 f. Detailed rental car and fuel receipts must be submitted by the traveler with the Travel Reimbursement Form within 30 days after the travel event. 5. TRANSPORTATION PARKING CHARGES a. Parking charges shall be allowable for travel events, in-state and out-of-state, as appropriate, if the traveler is traveling in a rental car, district-owned vehicle, or personal car while on Business Travel. The district will reimburse the lowest possible parking rate available. Valet parking will only be paid if self-parking is not available. b. Airport parking at the traveler s home location shall be allowable, as appropriate for all required travel dates. Additional parking days, at the traveler s option due to pre or post travel days shall not be allowable costs with district funds. c. Parking receipts must be submitted by the traveler with the Travel Reimbursement Form within 30 days after the travel event. 6. TRANSPORTATION TOLL CHARGES a. Toll charges shall be allowable for all in-state travel events, as applicable, if the traveler is traveling in a rental car, district-owned vehicle, or personal car while on travel status. b. Toll receipts, as appropriate, must be submitted by the traveler with the Travel Reimbursement Form 30 days after the travel event. Toll charges while in a district-owned vehicle are forwarded to the district by the toll authority. 7. TRANSPORTATION TAXI, SHUTTLE, ETC. a. Taxi and shuttle costs shall be allowable for all in-state and out-of-state travel events, as applicable, if the traveler is on travel status. Page 11 of 20

12 b. Taxi and shuttle tips may be paid at the traveler s discretion, but will not be allowable travel costs for reimbursement or payment with any district funds. 8. REGISTRATION FEES Registration fees for a conference, workshop, or other training event as supported by a registration form are allowable costs. Fee-based optional events such as a speaker or awards luncheon shall be approved on a case-bycase basis if the event fee is reasonable and the traveler would derive a workrelated benefit from attending the event. Fee-based optional events such as socials, excursions, tours, or other purely entertainment events are not allowable costs. Processing shall be in accordance with District Requisition/Purchase Order procedures as further defined below. 9. DISTRICT NON-ALLOWABLE TRAVEL EXPENSES a. Supplies and/or other conference resources. [This type of expense may be allowable if a purchase order is submitted before the travel event, typically an Open PO not to exceed a specified amount.] b. Alcoholic drinks or beverages. c. Entertainment expenses, such as in-room movies, fee-based hotel amenities such as gyms, spas, etc. d. Expenses for spouses or other non-district employees. e. Expenses due to the traveler s failure to cancel a registration or travel arrangements (except for extenuating circumstances.) f. Hotel Internet charges (unless expense is work-related and pre-approved on travel authorization.) g. Non-substantiated or fraudulent travel reimbursement requests shall be nonallowable travel expenses. Page 12 of 20

13 h. Travelers who submit fraudulent travel reimbursement requests shall be subject to disciplinary action, up to and including termination of employment. i. Note: Travel expenses incurred due to the fault of a traveler, except for extenuating circumstances, such as late registration, cancelled flight, etc. are not considered to be reasonable or necessary; therefore, all such expenses shall be paid or reimbursed by the traveler. Page 13 of 20

14 II. EMPLOYEE TRAVEL A. OVERNIGHT STAY 1. PRIOR APPROVAL FROM SUPERVISOR a. All travel and related expenses must be approved prior to traveling. Approval for travel must be completed in the method prescribed by each respective campus or department. Once approval has been obtained you may process requisition(s) for your travel requirements. Requisitions should include the following information: (1) Dates of travel; (2) Conference/Meeting Title; (3) Conference/Meeting Location; (4) Special requests(car rental); (5) Quotes: for Hotel, Car Rental, Flights, Registration, etc.; (6) Account Code to be charged. b. Documentation for trip approval shall be kept at each respective campus/department. Requisitions entered on our system for travel related expenses shall be self-evident of authorized prior approval. 2. REGISTRATION Event Registration(s) shall, when possible, be processed by means of a requisition/purchase order. Registration cost paid in advance by staff shall be reimbursed after event has occurred. If an event sponsor does not accept purchase orders, please state that in your requisition. Please allow a minimum 72 hours in advance for processing registration fees. Situations which require a special consideration/handling will be handled on a case-by-case basis. Page 14 of 20

15 3. REIMBURSEMENT a. Use the District approved Travel Expense Report form to process for any qualifying reimbursable out of pocket expenses. No other forms will be accepted. Download current form directly from HCISD Travel site to ensure your form is the most current. Please note that mileage and meal rates change periodically. Our form can be located at the following website: Once on this website please click on appropriate Travel Expense Report form. b. The Employee Travel Expense Report is due no later than 30 days form event occurrence date. This form requires completion and documentation of all required fields as noted thereon and all receipt documents shall be included. c. Travel Expense Reports shall include any and all supporting documentation. Failure to include supporting documents may delay processing of reimbursement. Backup includes a copy of the registration receipt (if paid by traveler), copy of MapQuest (only first page required, do not include actual map or driving instructions), itemized hotel folio, taxi or shuttle receipts, etc. d. Travel Expense Report shall include the date and time of departure and the date and time of your return to Harlingen. Complete form in its entirety. e. Any advances for: Hotel, Car Rentals, Air Travel) made shall be denoted in designated area of expense report. Check advances require a receipt from the Issued to Entity. Flight reservation made on behalf of the traveler shall note the Flight Confirmation number and amount on Travel Expense Report. f. Proper account code must be clearly noted on travel form. g. Signatures of traveler and authorizing supervisor must be on form. i. Lodging will be reimbursed according to the Federal Rate Schedule found at When traveling on school Page 15 of 20

16 business you may use hotels on state contract. These hotels typically have a block of rooms available at the state rate, so make your reservations early. You may find a listing of the hotels and the rates available at the Window on State Government Texas Comptroller of Public Accounts website Once you are in the website scroll down to Hotels. Click on respective Fiscal Year XXXX Hotel Listing, click on respective state. You will find the listing of hotels under state contract and the contract rate. It is in alphabetical listing by city. j. Employee on school business shall present at time of Check-In a Hotel Occupancy Tax/Sales Tax Exemption Form. Click on link and print form in advance of trip. k. An itemized Hotel Portfolio/Receipt must be attached to the Travel Expense Report form. If you shared a room, please denote on your completed form. State the name of the person with whom a room expensed was shared. l. Personal expenses incurred, but not in performance of District functions, shall not be reimbursed. n. Qualifying meals are reimbursed per the District s Per Diem rates that have been approved by the Board for Overnight travel. These rates are reviewed/revised annually. Allowable rates may be found on the Overnight Travel Expense Report found at the following Link: o. Tips/Gratuity is not a qualifying reimbursable expense. p. Travel must be re-capped within thirty (30) business days of return. q. Cash due the District must be brought to the Business Office in person and not through interoffice mail. Page 16 of 20

17 4. TRANSPORTATION a. Mileage will be reimbursed according to the mileage calculated on In determining total mileage, the starting point is the individual s school or office, if the individual leaves from his/her residence or other location, the shortest distance will be used to determine reimbursement. Reimbursement rate will be in accordance with Travel Expense Form found at the following link: Parking and other miscellaneous expenses will be reimbursed with receipts to be included on travel reimbursement form. Valet Parking rates shall not be reimbursed unless other options were not available. Justification for Valet parking expense will be required. If the cost of airline fare, bus fare, parking fees, or taxi fare exceeds the advance requested, the excess may be claimed for reimbursement upon returning from the trip, with proper documentation. Documentation includes receipts, where applicable, and explanation of excess charges. c. If employee carpooled with another employee/group, please note on section Transportation of expense report. d. If flight reservation was made by Business Office for travel, the flight confirmation number must be noted on expense report where indicated. e. If a car rental is to be required, prior approval is required in advance of the trip. The Assistant Superintendent, in respective area, shall approve rental of vehicle when students are not involved. Please attached a copy of the approval to the requisition. B. SAME DAY TRAVEL 1. All Same Day travel must be approved prior to traveling. Approval for travel must be completed in the method prescribed by each respective campus or department. Page 17 of 20

18 2. Trips which do not require overnight stay are considered Same Day Travel. Reimbursement for qualifying expenses shall use the following guidelines: a. The Same Day Travel Expense Report can obtained at the District website link: b. The form must be completed in its entirety, note the date and time of departure and the time you returned to Harlingen. Must also, include the destination. c. All advances must be denoted in designated area of expense report. If travel/ advance occurred you must denote check number or Flight confirmation number and amount on expense report. d. Turn in any toll road or parking receipts, as well as mileage. If the cost of airline fare, bus fare, parking fees, or taxi fare exceeds the advance requested, the excess may be claimed for reimbursement upon returning from the trip, if properly documented. Documentation includes receipts, where applicable, and explanation of excess mileage. e. If employee carpooled with another employee, this must be notated on travel form under transportation section. f. Mileage will be reimbursed according to the mileage calculated on In determining total mileage, the starting point is the individual s school or office, if the individual leaves from his/her residence or other location, the shortest distance will be used to determine reimbursement. Reimbursement rate will be in accordance with Travel Expense Form found at the following link: Parking and other miscellaneous expenses will require receipts for reimbursement. Travel paid from Federal Funds must meet the guidelines for eligibility noted in the grant in that it must meet Page 18 of 20

19 the basic grant criteria. If the District adopts lower rates than the state rate, the lower rate must be used. g. Same Day Travel Expense Report must be signed by Employee and authorizing Director/Principal. The Same Day Travel Expense Report must be submitted to HCISD Purchasing within 30 day of event travel. h. Registrations for all events are to be by Requisition/Purchase Order process. Should the conference/event sponsor not accept purchase orders, state that on the requisition so that Accounting can process accordingly. Please include specific or special instructions of what should be done once check is cut or PO. For example: Call (insert name) at (campus), (phone number) when check is ready or fax PO attention: (insert name) at (insert fax number). If a check is require in advance please follow the published time line for check runs. Allow 72 hours in advance for Purchase Orders. Call Purchasing/Business Office with any exceptions. C. IN-DISTRICT TRAVEL 1. Instructional and other support staff are at times required to travel in District for instructional and non-instructional requirements. In-District travel is be authorized and approved by the respective campus or department administrator. A form labeled District Mileage Log is required to be completed with all required information as shown thereon. This form shall be completed by staff seeking reimbursement including: Food Service Managers, Travelling Teachers/Coaches, Band Directors, or any other staff member if instructed to do so by Director or Principal. Form can be downloaded at following link: This form must include the odometer readings for each trip s beginning and ending point. It must also include a description of the beginning point and ending point of travel, i.e. HHS to South Page 19 of 20

20 HS. If the travel included multiple locations, please include a short listing of those destinations. This form should be completed and submitted monthly. 2. Include your name, Vendor Number, (which is NOT your Employee number; a Vendor Number is issued by the Purchasing Department only) Dates of travel, Account code to charge the travel reimbursement and the appropriate signatures. 3. Please have your Supervisor/Principal sign the completed Travel Form authorizing the information presented is correct and then submit the form to the HCISD Purchasing Department. 4. Please allow about 15 days to process payment. D. TRAVEL GUIDELINES FOR OUT OF STATE For out of state employee travel, the Superintendent SHALL approve in Advance all out-of-state travel. The District reserves the right to select the appropriate mode of transportation and does not allow first-class fares. The District will not pay mileage expense in excess of airfare for out of state travel unless justified and approved in advance by the Superintendent. E. DISAPPROVED TRAVEL EXPENSES Travel related expenses found to be NOT NECESSARY, will not be reimbursed. Travel reimbursement forms shall denote the adjustment for unapproved expenses, should justification not be substantiated. F. TRAVEL REQUISITIONS FOR SUMMER TRIPS Employees requesting travel Advance Checks during their off Calendar days shall include specific instruction of how check is to be distributed or include a selfaddressed envelope to ensure proper delivery of the check. Page 20 of 20