Page 1 of 8 REGULATION ANNE ARUNDEL COUNTY PUBLIC SCHOOLS Related Entries: Policy GAEE Responsible Office: DIRECTOR OF BUDGET AND FINANCE A. PURPOSE EMPLOYEE TRAVEL To establish regulations which properly manage and support business related employee travel and reimbursements of bona fide expenses. B. BACKGROUND Anne Arundel County Public Schools (AACPS) provides travel and basic subsistence funding for official business travel. These services have historically been delivered on a decentralized basis where employees made their own travel arrangements. In accordance with Policy GAEE, travel regulations have been developed to centralize the management of travel services, as well as provide appropriate standardized procedures and documentation requirements. This regulation shall be implemented in compliance with the provisions of the applicable collective bargaining agreements, the provisions of which shall supersede any language that may be inconsistent. C. DEFINITIONS 1. Base location is the assigned AACPS work location. For employees assigned to more than one school or location in any work day, the base location should be the location where the payroll full time employee (FTE) is budgeted or where the employee s principal office space is located as determined by the Director of Budget and Finance. 2. Business travel is travel for official AACPS business and includes travel for daily work assignments; or attending a meeting, conference, or training for professional development purposes. Business travel includes both local travel, as well as out-ofarea travel. 3. A conference is a meeting requiring local or out-of-area travel for the purpose of representing AACPS interests, presenting AACPS work, or participating in professional development activities, even when no overnight stay is required. A conference is a professional association meeting; or meetings of non-aacps entities; and AACPS school, office, or cluster retreats.
Page 2 of 8 4. Local travel is defined as travel within the Anne Arundel County or the Baltimore/ Washington metropolitan area for official AACPS business or professional development. Travel is classified as local when these three conditions exist: a) It is within the Baltimore/Washington metropolitan area; b) It does not require an overnight stay; and c) Air transportation is not used. 5. Out-of-area travel is defined as travel outside the local travel area for official business or professional development; or any travel that includes an overnight stay. D. PROCEDURES 1. Mileage reimbursement when an employee uses his/her private vehicle. a) The mileage reimbursement rate shall be established in accordance with procedures described in the unit member s appropriate negotiated agreement. b) For mileage reimbursement incurred in the performance of official duties, members of the Executive Staff and Professional Staff shall be paid mileage reimbursement according to the current Internal Revenue Service ( IRS ) mileage rate. c) All mileage reimbursement requests are to be reported using the Business Travel Reimbursement Request form located on the AACPS Employee Intranet. Employees may accumulate and request mileage for no more than a four month period. Employees shall have ten working days after the end of the request period to submit their request. All requests must be approved by the employee s supervisor. Any requests that do not meet the time constraints noted herein must be justified by the supervisor. d) Mileage reimbursements can only be paid from the same fiscal year s budget (July 1 June 30) in which the mileage occurs. To reimburse employees for mileage occurring at, or before, the end of the fiscal year (June 30) mileage reimbursement forms must be received in the Accounting Office by July 15 of the next fiscal year. Requests that do not meet the time constraints may be denied. The employee s supervisor serving on the Executive Team and the Director of Budget and Finance must approve any such exceptions made to this regulation. e) Mileage to and from an employee s home or place of residence to their base location is considered commuting mileage and is not reimbursable, regardless of daily assignments. In addition, any mileage driven during the day for personal errands is not reimbursable.
Page 3 of 8 2. Local Travel Guidelines a) Subject to appropriate supervisory approvals, employees may be granted leave for local travel to attend business meetings, conferences, and other pertinent activities. b) Employees traveling to the same destination shall make every effort to pool their transportation in order to reduce costs. Individual supervisors may require carpooling where appropriate. Exceptions may be made by the supervisor with reasonable justification. c) Rental cars shall be used only when it is cost effective and only for related business purposes. Justification and prior authorization of the supervisor shall be obtained. A receipt from the rental agency is required for reimbursement. d) Overnight lodging for local travel must be approved in advance by the appropriate supervisor and is determined by the hours the employee is scheduled to be involved in the appropriate business function. 3. Out-of-Area Travel Guidelines a) Subject to supervisory approvals, employees may be granted leave to attend regional or national conferences, professional meetings, recruitment, and other appropriate activities. All out-of-area travel must be approved by the employee s supervisor. In addition, all out-of-area travel must be approved by the Deputy Superintendent, Chief Operating Officer, or the Chief of Staff, as appropriate, for employees under their supervision. The frequency with which employees may attend conferences, which incur expenses wholly or partially reimbursed by AACPS shall be determined individually by the Deputy Superintendent, Chief Operating Officer, or the Chief of Staff or their respective designee. b) Subject to the guidelines established by these administrative regulations and applicable funding limitations, AACPS shall reimburse the employee for any required registration fee and reasonable documented expenses for travel, conferences, lodging, meals, and incidentals. c) The Deputy Superintendent, Chief Operating Officer, or the Chief of Staff or designee must approve reimbursement for business travel. d) Employees traveling on official business shall exercise due care and prudence when incurring expenses. If expenses exceed the provisions of the regulation, reimbursement may be adjusted or denied.
Page 4 of 8 e) The following guidelines shall apply to reimbursement for business expenses: i. Travel shall be by the most direct route. The mode of travel shall be selected on the basis of minimum cost, except when excessive travel time would result from using the lowest cost carrier. ii. iii. iv. Mileage shall be paid in accordance with rates established in these regulations. Charges for road and bridge tolls, parking, and storage of vehicle shall also be reimbursed. However, employees may not use parking facilities at the local airport for extended periods of time, unless prior approval has been received or the long-term parking is utilized. Employees shall receive reimbursement at coach rate for air travel and at tourist rate for train travel. If an employee elects to drive his/her personal vehicle, reimbursement shall be made at the lower of the cost of the mileage or the air/train round trip. v. Employees who change their tickets or other travel arrangements for personal reasons, or lose tickets, shall be responsible for paying any associated costs. vi. vii. viii. ix. Reimbursement for shuttles, bus, and taxi fares shall be limited to necessary travel in connection with lodging, meals and attending conference or professional meeting sessions. The cost of flight insurance shall not be reimbursed. The actual cost of lodging is reimbursable in accordance with the U.S. General Services Administration (GSA) rates for the travel destinations. The exception is when an employee is attending a conference held at a hotel and the conference rates for that facility exceed the amount specified on the GSA schedule. Exceptions to this designated rate must be approved by the appropriate supervisor in advance of the travel date. The GSA schedule can be found at http://www.gsa.gov. The allowed length of stay starts the night before the first meeting, with check out on the last day of the meeting, unless the last meeting ends too late for the employee to return home that day. If the employee travels with persons who are not on official business for the AACPS, the employee shall pay all related costs, including the difference between the actual cost and the employee s room rate. If an employee extends the length of stay to accommodate a personal vacation, any additional lodging shall not be reimbursed and the employee must pay for those costs separately. x. When approved in advance, employees may be reimbursed for car
xi. xii. xiii. xiv. xv. GAEE-RA EMPLOYEE TRAVEL Page 5 of 8 rental and related fuel. Rental shall be limited to economy class vehicles. Exceptions must be approved in advance by the Deputy Superintendent, Chief Operating Officer, or the Chief of Staff. Insurance on rental cars shall not be reimbursed. The maximum reimbursement for meals shall be $50.00 per day with itemized receipts and $35.00 without itemized receipts, including gratuities and taxes. These amounts may be adjusted in the future, of which notice shall be provided periodically by the Director of Budget and Finance and posted on the AACPS website. Reimbursement for excessive gratuities shall be denied. There are no meal allowances for day trips, except for extended recruiting trips approved in advance by the Executive Director of Human Resources. Reimbursement shall not be made for alcoholic beverages. An employee may request an advance for official travel costs. In addition, if enough advance notice is provided, lodging can be prepaid by AACPS. Expenses that are not reimbursable include, but are not limited to: (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) (q) (r) (s) In-room movies at hotel; Mini-bars; Laundry and valet services; Membership fees for airline and frequent flyer clubs; Membership for health clubs; Hotel club/spa memberships; Massage or therapy services; Incremental costs of double versus single occupancy rates when a spouse or guest accompanies the employee; Excessive baggage charges for personal luggage; Pet care; Hotel charges associated with cancellation where reasonable actions were not taken to avoid such charges; Air flight and travel insurance unless procured for international travel related to a field trip; Loss of personal funds and property; Parking tickets or traffic violations; Clothing/personal items; Personal credit card fees; Airline upgrades or priority seating fees; Childcare expenses; Expenses for spouse or guest;
Page 6 of 8 (t) (u) (v) Special events, entertainment, tours, etc., sponsored by the conference; Internet fees for personal use; and Personal telephone calls. 4. Travel Forms and Related Procedures When planning travel, an employee should submit a travel itinerary; obtain applicable approvals; submit for a travel advance, if necessary; and submit a request for reimbursement after the trip to support any advances and/or obtain related reimbursement. All forms are available on the AACPS Employee Intranet. a. The employee must first prepare a travel itinerary listing: i. Name of conference or professional development; ii. Date of travel; iii. Travel location; and iv. Estimated travel costs for: (a) (b) (c) (d) (e) (f) Registration; Hotel; Mode of travel; Meals; Car rental; and Miscellaneous. b. The travel itinerary can be used to document the required approvals or separate approval letters can be prepared. Specifically, out-of-area travel must be approved by the employee s: i. Direct Supervisor; ii. Funding Supervisor; and iii. The Deputy Superintendent, Chief Operating Officer, or the Chief of Staff. c. Travel advances are recommended to limit the personal out-of-pocket travel costs by employees. To obtain an advance, the employee should: i. Establish and enter a General Accounting Encumbrance (GAE) for the advance; ii. Attach the required travel itinerary and related approvals as backup to the GAE;
Page 7 of 8 iii. iv. Attach Reporting of Travel Advances memo with signatures; and Submit to the Accounting Office at least two weeks prior to travel date. d. Employees requesting a reimbursement for business expenses with or without a travel advance should: i. Complete the Reimbursement of Business Expenses form and forward to the Accounting Office within 45 days after the event; ii. iii. iv. 5. General Information Attach ALL required receipts, including those expenses listed on the travel itinerary; Attach travel approval letters from supervisors, if not already submitted with the request for an advance; and Ensure Reimbursement of Business Expense form includes the signature of the employee, their supervisor, and the funding supervisor. a. Hotels with a 2-3 star rating are offered first and are preferred. i. The following exceptions may justify accommodations at a Hotel facility other than the type described above (2-3 star rating): (a) (b) (c) (d) Location and proximity to the event; Safety of employee; Excessive parking fees; and Special pricing arrangements through the event organizers. ii. A personal credit card or individual procurement card shall be used for payment, unless AACPS has prepaid the lodging. b. If guests shall be traveling with the employee, separate arrangements should be made using a personal credit card for these travel arrangements. c. It is preferred that all travel be booked as far in advance as possible, however, it is also understood that this is not always possible. Consistent late bookings by an employee may result in denial of future travel requests. d. One travel advance is permitted at a time without the prior approval of the Deputy Superintendent, Chief Operating Officer, or the Chief of Staff or designee.
GAEE-RA EMPLOYEE TRAVEL] Page 8 of 8 e. Travel Advances not accounted for within 45 days after the event ending date shall result in a taxable event to the employee, which authorizes AACPS to add the amount of your travel advance as a taxable event to your pay check and W-2 tax form for the applicable calendar year. This taxation may occur following the 45 th day the Reimbursement for Business Expenses Form should have been accounted for by the employee. f. Employees who accept a travel advance in excess of the total trip expenses are required to submit a personal reimbursement check when submitting their Reimbursement for Business Expenses Form to the Accounting Office. Employees not submitting a personal reimbursement check shall have that amount deducted from their next payroll check. g. Employees who accept a travel advance and do not attend the event are required to reimburse AACPS for the full amount of the travel advance. Failure to make full reimbursement within seven (7) days of the scheduled event shall result in the appropriate deduction from the employee s paycheck. Regulation History: Developed by Superintendent 12/18/13. Reviewed by Board of Education 12/18/13. Issued 12/18/13. Note previous regulation history: Replaces AR 800.29, issued 12/3/91; and rescinds 801.18 and AR 801.17.