Table of Contents: Business Travel & Client Entertainment Polic y Durham Convention & Visitors Bureau I. INTRODUCTION 2 II. EXPENSE DOCUMENTATION REVIEW AND APPROVAL PROCESS OVERVIEW 2 III. EXPENDITURE GUIDELIN ES 3 A. TRANSPORTATION 3 i. Airfare 3 ii. Ground Transportation 3 iii. Vehicle Mileage Reimbursement 3 B. ACCOMMODATIONS 4 C. MEALS AND ENTERTAINMENT 4 i. Hosting Meals and Entertainment 4 ii. Personal Meals While Traveling on Bureau Business 5 iii. Alcohol Purchases and Use 5 D. PERSONAL PHONE CALLS 5 E. COMPUTER/NETWORK WIRELESS ACCESS 6 F. TIPPING 6 G. INCIDENTAL EXPENDITURES 6 H. FORMAL ATTIRE 6 I. DOMESTIC PARTNER ACCOMPANIMENT 6 IV. BUREAU BUSINESS CARDS 6 V. CASH ADVANCE 7 VI. EXAMPLES OF NON-REIMBURSABLE EXPENSES 7
I. Introduction It is the policy of the DCVB to generate maximum benefit for every visitor tax dollar re-invested in promotion and marketing of Durham as a visitor destination. All employees are expected to exercise good and ethical judgment in the use of Bureau funds for local and/or overnight travel for business. The Bureau's policy is to reimburse only reasonable travel expenses incurred by authorized Bureau employees in the scope of employment responsibilities. Strict adherence to Bureau policy, including complete and accurate documentation of all reimbursable expenses and approvals, is required of all employees. Maximum stated allowances for certain travel expenses are not intended as flat allowances, but are intended to establish upper limits for that expense category. In no case will a staff member receive reimbursement for funds not actually expended during the course of approved travel activities; only amounts actually expended and documented may be claimed. II. Expense Documentation Review and Approval Process Overview Expense accounts are authorized by the President & CEO to facilitate the mission of the Bureau. The accounts can include an agreement to reimburse approved and documented expenditures on behalf of the Bureau and/or use of a corporate credit card. Expense accounts must be submitted within 30 days of the first day the employee returns to the office. Employees who fail to submit an expense report within 30 days of returning of the office may not be eligible for reimbursement. The form is located in g:\w\forms\expense.frm. Submissions are to include the date, item, purpose, name of organization and amount of each expenditure, including all receipts, where applicable. Accounts are reviewed and approved by the Division s Director and the VP, then routed to accounting. They are reviewed again by the President prior to check authorization. Expense account items for the President are reviewed and counter-signed by the Vice President of Finance and Operations, with further review and ultimate approval by the Secretary/Treasurer of the DCVB Board of Directors. Business card statements are reconciled to expense accounts and unauthorized or mistaken amounts deducted from the employee's next paycheck. Receipts must be submitted for all lodging, transportation and business entertainment. For trips of four days or more or due to an accident, emergency office supplies, hotel valet, cleaning and laundry are reimbursable if detailed on the expense report, evaluated and approved. Complimentary goods and services may not be requested without the knowledge and approval of the President & CEO and should be detailed on expense reports.
Personal charges should be paid separately and not included on expense reports. III. Expenditure Guidelines A. Transportation i. Airfare Staff will first use the Bureau van for local and regional travel requirements. If the van is not available, mileage reimbursement may be requested prior to the trip by using the Personal Vehicle Request Form. Mileage will be reimbursed at the rate provided by the Internal Revenue Service. When air travel is most practical, the Bureau s Rewards Program should be evaluated for use whenever applicable prior to making air reservations. Air travel should be arranged by the Bureau staff member at the lowest practical fare available, at coach rates. ii. Ground Transportation Staff will first use the Bureau van for local and regional travel requirements. If the van is not available, mileage reimbursement may be requested prior to the trip by using the Personal Vehicle Request Form. Mileage will be reimbursed at the rate provided by the Internal Revenue Service. Local tolls and parking may be reimbursable for one-day turnaround trips. The cost of a rental car must be less than aggregate use of taxis, buses etc. Bureau employees should use the least expensive transportation from point to point, including group use of taxis. The only extenuating circumstances would be late night arrivals when traveling alone, expedited return to the office, when cumbersome boxes or containers are in hand or to optimize time with clients. However, employees should always weigh the financial cost vs. potential efficiency gains. Taxicab fares are allowable when other modes are not readily available or when time restraints make it necessary; receipts are required for reimbursement of taxi fares. Reimbursement for use of personal vehicles will be approved only if the DCVB vehicle is unavailable. The reimbursement amount for business mileage shall be the standard rate as recognized by the Internal Revenue Service. iii. Vehicle Mileage Reimbursement Staff will first use the Bureau van for local and regional travel requirements. If the van is not available, mileage reimbursement may be
requested prior to the trip by using the Personal Vehicle Request Form. Mileage will be reimbursed at the rate provided by the Internal Revenue Service. In order to be eligible for mileage reimbursement, an employee must be attending a function outside the office or conducting Bureau business away from the DCVB premises. In addition, both employee attendance at the event and the use of employee personal vehicle must be approved in advance by the employee division s Director and by the VP responsible for that area. Employees, with prior approval using personal vehicles for DCVB business travel must maintain personal insurance coverage and a drivers license in good standing. If a personal vehicle is used to travel to and from the airport for air travel, the employee will be reimbursed for parking, tolls, as well as for mileage. However, depending on the length of the trip, alternative transportation services to and from the airport, such as an airport shuttle or a taxicab, should be used if determined to be the most economical means. B. Accommodations When booking approved lodging, the Bureau s Rewards Program should be evaluated first for use whenever applicable. Where possible, lodging expenses should be arranged in advance, using the DCVB business card. Accommodations should be selected on the basis of convenience and service consistent with the purpose of the trip and the event or function. All charges incorporated with lodging other than guest room and tax must be broken down on the expense report. C. Meals and Entertainment i. Hosting Meals and Entertainment Entertainment for Business Development Purposes: Business entertainment, e.g., customers, potential clients, visitor sector representatives (such as small meeting or discussion sessions) and other stakeholders may be acceptable if the business value is apparent and reported on the expense report. From time to time, it may be necessary for designated Bureau employees to entertain clients and business associates, with prior authorization by the VP responsible for that Bureau division, for the purpose of creating additional convention and travel business for Durham. The frequency and extent of business entertainment on behalf of the Bureau will be determined by the employee s role within the DCVB, the persons or
organizations entertained, and the expected results of the expense. All entertainment expenses will be reviewed by the Director of the division as well as by the VP responsible for that area and again by the President prior to check approval. Staff meetings with other staff are not considered a reimbursable expense without advance approval of the division s Director and the VP responsible for that area. ii. Personal Meals While Traveling on Bureau Business When an employee is attending a convention, meeting, event or tradeshow where meals are complementary or included in registration fees, the employee is expected to make use of these meals, which have been paid the Bureau as part of the registration. Meals purchased in place of those provided at a tradeshow or other similar event may not be claimed for reimbursement. Meal charges when entertaining a client and all other claimed expenses will be reviewed and approved by the responsible VP prior to being submitted to accounting for expense reimbursement and the President for payment. Any charges deemed to be excessive (based on customary and usual charges using the Runzheimer Guide to Daily Travel Prices) will not be reimbursed by the Bureau. When sharing a meal with a group of colleagues, employees are permitted to pay a divided share of the overall cost within customary and usual charges. iii. Alcohol Purchases and Use Unless conducting Bureau business for the purpose of creating additional convention or business travel for Durham, the Bureau does not pay for any purchase of alcohol. If alcohol is included while entertaining clients the limit is the same as the NC ABC guideline of one standard serving of alcohol per hour, with a two-drink maximum within a four-hour period. Expense account submissions above this established drink limit are not reimbursable. DCVB employees are not permitted to drive after drinking alcoholic beverages at business or community social functions, except within the limits established by law. D. Personal Phone Calls When employees are away from home on business the Bureau will reimburse a reasonable amount to report information like safe arrival for up to a limit of 3 minutes per day. All business phone calls should be made using the Bureau calling card. An employee should detail calls on the expense form.
E. Computer/Network Wireless Access When employees travel on Bureau business, access to a laptop computer for Bureau business may be provided with prior approval and based on availability. When wireless access is not available and dial up or other access is required, the Bureau will reimburse a reasonable amount to check email back at the office and conduct other necessary Business. Use of the internet for personal reasons will not be reimbursed other than to report home in lieu of phone calls to report information like safe arrival. F. Tipping For business travel and client entertainment, employees will be reimbursed for tips based on the schedule of customary tipping guidelines maintained and updated by the Bureau. Receipts are not required for tips when impractical and less than $10.00. G. Incidental Expenditures The Bureau will not reimburse for incidental expenses such as newspapers, magazines, books, health club fees, movies, etc. These expenditures, if made, are the responsibility of the employee. H. Formal Attire If formal attire is required by a Bureau business event, the Bureau will reimburse usual and customary charges for rentals. Other appropriate attire and dress is the sole responsibility of the employee. I. Domestic Partner Accompaniment On rare occasions, travel and other expenses for domestic partners accompanying a Bureau employee on a business trip may be covered by DCVB, when such attendance is deemed to be beneficial to the bureau, and prior approval is granted by the President and CEO and DCVB Board of Directors. IV. Bureau Business Cards Bureau business cards should be used for purchases approved by the VP and Supervisor before payment by the President. The Vice President of Finance and ultimately the Secretary-Treasurer of the DCVB Board will approve the President and CEO s purchases. Bureau business cards may not be used for personal purchases. Failure to follow established guidelines for business card us will result in revocation of card privileges and/or termination of employment with the Bureau for severe or repeated infractions. Unauthorized or mistaken amounts charged to Bureau business cards will be deducted from the employee's next paycheck.
V. Cash Advance Employees asked to travel on Bureau business may request a business travel advance of up to $100. Excess funds will be returned to the Bureau at the conclusion of the trip. The purpose of an advance is to allow employees to perform job duties without creating an undue personal financial burden. It may be used only for expenses and is in no way a loan to the employee. The employee must agree to the terms as stated. All funds must be documented on an expense report, evaluated and approved. VI. Examples of Non-Reimbursable Expenses Babysitting (unless approved in advance due to extenuating circumstances) Barbers and hairdressers Car washes Clothing Personal credit card late fees and/or finance charges Country club dues Dues for personal frequent guest programs (airline, hotel, restaurant, etc.) Excess baggage charges Expenses for travel companions Expenses related to vacation or personal days while on a business trip Gifts to employees Golf fees (when not entertaining clients) Gum, candy, cigarettes Health club facilities, sauna, massages Loss/theft of cash advances or airline tickets Loss/theft of personal property when traveling on Business Luggage and/or brief cases Magazines, books, newspapers Medical bills incurred during Bureau travel Movies (including in-flight and hotel in-house movies) "No Show" charges for hotels and/or car rentals without prior approval Optional travel or baggage insurance Parking or traffic tickets Personal accident insurance Personal entertainment, including sports events Personal toiletries Pet care Postage costs (unless for Bureau business) Rental car, airline or hotel upgrades Routine auto maintenance Shoeshine Souvenirs and/or personal gifts Tours for domestic partners & family