The School Board of Collier County Administrative Procedures

Transcription

1 The School Board of Collier County Administrative Procedures TRAVEL AND PER DIEM OVERVIEW The administrative procedure establishes guidelines for the reimbursement of in county and out of county travel. Reimbursement for all out-of-county travel must be pre-approved by the appropriate supervisor by submitting a Leave Form Report (Form 6550 F3) for a Temporary Duty Request. All travel reimbursements must be submitted on the Mileage Expense Report Form (Form 6550 F1 for in-county and Form 6550 F2 for out-of-county), signed by the appropriate supervisor and submitted to the Payroll Department in a timely manner. The District shall establish mileage rates in accordance with the Federal prescribed mileage rate. The rate effective January 1, 2015 shall be fifty-seven and a half cents (57.5 ) per mile. Rates prior to this date may be obtained from the District s web site under Financial Services Department. Meal reimbursement rates are as follows: Breakfast $ 6.00* Lunch $11.00* Dinner $19.00* *In order to be eligible for breakfast reimbursement, travel must begin prior to 6:00 a.m. and end after 8:00 a.m. Lunch will be reimbursed if travel begins prior to noon and ends after 2:00 p.m. Dinner will be reimbursed if travel begins prior to 6:00 p.m. and ends after 8:00 p.m. Please see the following Travel Guidelines for specific information. TRAVEL GUIDELINES The following guidelines are intended to answer frequently asked questions and to proactively avoid conflicts in interpretation of the F.S dealing with travel reimbursement. Types of Travel 1. Class A - Continuous travel of twenty-four (24) hours or more away from official headquarters. 2. Class B - Continuous travel of less than twenty-four (24) hours which involves overnight absence from official headquarters. 3. Class C - Travel for short or day trips where the traveler is not away from his/her official headquarters overnight. Class A and B travel are eligible for reimbursement at the most economical rate for transportation, per diem or meals and lodging. Reimbursement is not subject to Federal taxes. All travel reimbursement requests must include the following: 1. Approved Leave of Absence Form

2 2. Inservice/Conference Agenda 3. All receipts supporting reimbursable expenses Class C travel is eligible for mileage and meal reimbursement only. Meal allowance shall not be provided unless the travel is out of Collier County and is in excess of fifty (50) miles one way from the employees official headquarters. Calculation of Travel Mileage Out of County Travel Mileage: Official map mileages shall be used for the purposes of claiming mileage reimbursements. The District may reimburse, if claimed by the traveler, up to twenty percent (20%) more than the official mileage to cover vicinity travel and alternate routes. The official map mileage for out of county travel is available on the Florida Department of Transportation's website within the Florida Official Highway City to City mileage spreadsheet at Click the Official Highway Mileage Spreadsheet link for the mileage spreadsheet. In County Travel Mileage: In-county reimbursable miles shall be computed on a daily basis by summing all business miles driven and subtracting commuting miles, which are not reimbursable. Commuting miles are the round trip miles between the traveler's residence and assigned site. In county mileage shall be reimbursed based upon the official District site to site "Collier County Public School Mileage Chart." If traveling to a location other than a District school/site, then an odometer reading shall be provided. As an alternative to odometer reading, travelers may use documentation from an online mapping service (MapQuest, Google Maps, etc.) provided that such documentation is included with the travel reimbursement request. Mileage Expense Forms and the "Collier County Public School Mileage Chart" are available on the District s Financial Services website at the drop-down menu choose either the In-County Mileage Expense Report, the Out-of-County Mileage Expense Report and/or the Mileage Chart. Lodging Expenses If the traveler is attending a conference, it is recommended that the host hotel be utilized. An alternate hotel may be utilized; however, reimbursement shall not be more than the single room rate. In no event shall reimbursement exceed the actual cost of lodging as supported by receipt(s). Sharing a room and splitting the double occupancy room rate is encouraged but not required. Overnight lodging will not be reimbursed

3 unless the travel is out of Collier County and in excess of fifty (50) miles from the employee s official headquarters. Exceptions may be approved by the appropriate Cabinet Level Administrator responsible for the traveler based on the agenda and a task/time analysis. Private Vehicle The use of a private vehicle is authorized for all in-state trips. Car pooling is strongly encouraged. Reimbursement shall be based on the shortest official map mileage. Private vehicle shall be authorized for out-of-state usage only upon financial analysis and task/time analysis by the appropriate Cabinet Level Administrator responsible for the traveler. Rental Vehicle A rental vehicle is authorized for all in-state travel to and from destination. Reimbursement shall be limited to the Federal Standard Rate for all required mileage. If a traveler desires a fully reimbursed rental vehicle, such vehicle must be approved by the appropriate Cabinet Level Administrator responsible for the traveler. Justification for an on-site rental vehicle must demonstrate a financial advantage to the School Board and/or a severe hardship on the traveler to use public or common carriers in the vicinity of the conference or inservice. If a rental vehicle is utilized at the convenience of the traveler to and from destination points, the insurance of the traveler shall be considered as primary with the General Liability policy of the Board secondary. If a vehicle is rented with prior written approval for vicinity use, the General Liability policy of the Board shall be primary. If the vehicle is rented for vicinity use for the convenience of the traveler, no reimbursement for rental charges or mileage will be made and the travelers insurance is primary without secondary coverage available from the Board. Automobile collision and/or liability insurance purchased from a vehicle rental agency is not reimbursable. Common Carrier Buses, trains, and airplanes are included as common carriers. Travelers are not expected to use buses or trains. Air transportation at coach rate shall be used for out-of-state and international travel unless given prior written approval of the appropriate Cabinet Level Administrator. The use of air transportation for in-state travel is at the discretion of the traveler; however, reimbursement shall be based on the least expensive mode of transportation including mileage, per diem, meals, and lodging. Exceptions to the reimbursement calculation must have the written recommendation of traveler's appropriate Cabinet Level Administrator. CLASS A OR B TRAVEL: A general rule-of-thumb to apply is that if more than five (5) hours or 250 miles of travel by private auto is required on the day of travel, air travel will not be questioned. Conversely, if less than five (5) hours or 250 miles of travel is required on the day of travel, use of private auto is expected. For

4 example, Orlando is less than five (5) hours and 250 miles away from Naples and the use of a private auto would be anticipated. CLASS C: If travel is for a day trip only and overnight lodging is not required, air travel will not be questioned if private auto travel time, to and from destination, will exceed three (3) hours or 150 miles. Cash Advances Cash advances for travel are limited to exceptional cases and must be requested and approved a minimum of ten (10) days in advance of the first day of travel. Cash advances approved by the respective department heads shall be based on need and shall not exceed seventy-five percent (75%) of the total estimated travel cost. Advance Payments Advance payments for conference/inservice registration fee in excess of fifty dollars ($50) and coach class airfare may be arranged by processing a purchase order approximately fifteen (15) days in advance of the first day of travel. Certain local travel agencies will release airline tickets upon receipt of a purchase order and bill the District direct. Conference and inservice registrations generally require that a check be issued prior to processing advance registration. Meals In order to be eligible for breakfast reimbursement, travel must begin prior to 6:00 a.m. and end after 8:00 a.m. Lunch will be reimbursed if travel begins prior to noon and ends after 2:00 p.m. Dinner will be reimbursed if travel begins prior to 6:00 p.m. and ends after 8:00 p.m. If the registration fee includes any meals, a deduction must be taken from the meal allowance or the per diem rate. A conference agenda must be attached to the request for reimbursement. Per Diem A daily rate of fifty dollars ($50) per day is allowed if the traveler does not choose to itemize meals or lodging expense. Per diem shall be paid according to when travel begins and ends at the rate of twelve dollars and fifty cents ($12.50) per quarter. Quarter 1 12:01 a.m. to 6:00 a.m. Quarter 2 6:01 a.m. to 12:00 (noon) Quarter 3 12:01 p.m. to 6:00 p.m. Quarter 4 6:01 p.m. to 12:00 (midnight) Other Expenses The traveler may be reimbursed for the following incidental expenses: 1. Taxi fare

5 2. Bridge, tunnel, road and ferry tolls 3. Storage and parking fees 4. Communication (telephone, Facsimile transmissions and modem data transmission) Each of these incidental expenses must be documented by a receipt of payment and must have a direct correlation to school system business. Tips and other remuneration are not reimbursable under any condition. Many hotels charge a minimum daily rate for telephone service regardless of usage. The District will reimburse this expense as a part of the hotel bill. Other calls must be documented indicating the agency or person being called and the reason for the call if reimbursement is requested. Personal calls and any undocumented calls will not be reimbursed. Federal & State Taxation School districts are exempt from Federal and State and local taxes. The Federal tax exempt number is and the State tax exempt number is C-2. Employees traveling on School District business are not exempt from Federal, State, or local taxes. If payment is made by a School District warrant, no taxes will be applied. Taxes charged the traveler using cash, personal check, or credit card will be reimbursed by the District. Fraudulent Claims Any person who knowingly falsifies a travel reimbursement request for monetary gain may be reprimanded, suspended or terminated. Employees may also be held civilly liable as provided for in Florida statute. Revised 12/8/09 Revised 1/1/11 Revised 7/13/11 Revised 12/5/12 Revised 1/2/14 Revised 1/1/15 Collier 2015