Travel Regulations and Procedures User Guide for Cobb County Employees Created for: The Cobb County School District 9/22/2017 514 Glover Street Marietta, Ga. 30060 (770) 426-3300 Created by: CCSD Financial Services Payroll Services 440 Glover Street Marietta, GA 30060
Revision Chart The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should summarize the changes as possible. Date Author Description of Changes 4/24/13 Kim Coonfield Initial Document Conversion 8/28/13 Paige Smith On page 6 change name from Marie Patton to Brigitte (Gitty) Landrum, phone number is the same. On page 20 rates, change to look like $0.565 per mile and update verbiage regarding January 2013 effective rate. On page 42 just under the title Appendix A before the forms are listed please add All forms must be typed 2/21/14 Paige Smith Page 11 meals associated with overnight travel Page 12 out of state travel meal per diem rates Page 13 out of state travel meal per diem rates Page 14 one day travel outside 50 mile radius per diem Page 19 IRS regs. on expense reimbursement Page 21 mileage rate change Page 25 IRS regs. on expense reimbursement Page 30 baggage handling/excess fees Page 32 travel advance changes Page 33 IRS regs. on expense/advance reimbursement Page 39 IRS regs. on expense/advance reimbursement 3/24/14 Paige Smith Page 9 Chief officer changed to Central Office 1/21/15 Paige Smith Page 21 Mileage reimbursement rate 7/15/15 K. Coonfield Page 6 change contact names 7/15/15 K. Coonfield Page 7 add definitions for Local & Out-of-Town/Overnight Travel 10/01/15 K. Coonfield Page 13 updated Federal Per Diem Rates effective Oct. 1, 2015 10/21/15 K. Coonfield Update Form Bank website address 11/19/15 K. Coonfield Pg. 31-32 Update Unallowable Expenses 11/24/15 K. Coonfield Pg. 48 add information regarding $5.00 per night hotel tax 7/19/2016 K. Coonfield Added definition: Incidental Travel Expenses 7/19/2016 K. Coonfield Pg. 21 Update Mileage reimbursement rate 9/15/2016 K. Coonfield Pg. 12 Update High Cost Areas, Pg. 13 Update Federal PDM Rates effective Oct. 1, 2016 Travel Regulations and Procedures Page 2 of 47
6/21/2017 K. Coonfield Pg. 21 Remove 2016 mileage reimbursement rates 9/01/2017 K. Coonfield Pg. 11 Update In-state overnight travel per diem to include day of departure and day of return at 100% as of September 1, 2017 Pg. 12 Update In State & High Cost Area per diem examples Pg. 13 Clarified time of departure related to meals out of state Pg. 26 Business & First Class airfare updated to now include Alaska & Hawaii Pg. 35 Clarify Registration payment options Pg. 42 Clarify allowable/non-allowable Procurement Card use Table of Contents... 1 Revision Chart... 2 Introduction... 6 Definitions... 6 Chapter 1: Authorization for Travel... 8 General Provisions... 8 Employee Authorization for Out-of-Town/Overnight Travel FS-125... 9 Reimbursable Travel Expense Exceeding Maximum Employer Cost... 10 Travel Status and Taking Personal Leave or Annual Leave... 10 Chapter 2: Meal Expense... 11 Meals Associated with Overnight Travel in the State of Georgia... 11 Meals Associated with Overnight Travel outside the State of Georgia... 13 Meals Not Associated with Overnight Travel... 14 Meals While Taking Leave... 15 Meals Allowed to be Paid with Procurement Card... 15 Documentation Relating to Meals (see also Chapter 9)... 15 CHAPTER 3: LODGING EXPENSE... 16 General Provisions... 16 Authorization for Lodging within the 50 Mile Radius... 16 Reimbursement of Lodging Expense... 16 Sharing Lodging... 16 Lodging Expense Incurred While Taking Leave... 17 Required Documentation of Lodging Expense... 17 Travel Regulations and Procedures Page 3 of 47
Lodging Tax Exemptions: State of Georgia Only... 17 Hotel $5.00 Occupancy Fee in State of Georgia... 18 County and Municipal Excise (Occupancy) Tax Exemption for Local Governments... 18 State Sales and Use Tax Exemption for Local Governments... 19 50-MILE RADIUS MAP FOR LODGING... 20 CHAPTER 4: TRAVEL BY EMPLOYEE S PERSONALLY OWNED VEHICLE... 21 Mileage Reimbursement Rate for Use of Employees Personally Owned Vehicle... 21 Determination of Business Miles Traveled... 21 Prohibited Mileage Reimbursement... 22 CCSD In-service/Meeting Mileage Reimbursement... 22 Reimbursement for Parking Fee and Toll Expense... 23 Required Documentation of Mileage, Parking and Toll Expense... 23 Travel Status and Allowable Mileage Reimbursement... 24 CHAPTER 5: TRAVEL BY RENTED OR PUBLIC TRANSPORTATION... 25 General Provisions... 25 Commercial Air Transportation... 25 Baggage Fees... 26 Upgrade to Non-Coach Travel... 26 Indemnification Received Due to Travel Inconvenience Imposed by Airline... 27 Rental of Motor Vehicle... 27 Travel by Mass Transportation, Taxi or Airport Van... 27 Required Documentation of Expense... 28 CHAPTER 6: MISCELLANEOUS TRAVEL EXPENSE... 29 Telephone/Internet Access/FAX Expense... 29 Internet Usage Charges... 29 Books & Other Education Aids/Stationery/Supplies/Postage Expense... 29 Reimbursement for Baggage Handling & Excess Baggage Fees... 29 Registration Fee... 29 Visa/Passport Fees... 30 Unallowable Expenses... 30 CHAPTER 7: TRAVEL ADVANCES AND PREPAID EXPENSE... 32 Authority to Advance Cash for Travel... 32 Purpose and Intent of Cash Advance for Travel... 32 Approval of Cash Advance for Travel... 32 Travel Regulations and Procedures Page 4 of 47
Timing and Amount of Cash Advance... 32 Recovery of Cash Advance Made for Specific Trip... 32 Travel Advance Procedures... 33 Prepaid Expense Procedures... 33 CHAPTER 8: REIMBURSEMENT PROCEDURES... 35 Registration Payment/Reimbursement Procedures... 35 Required Documentation of Travel Expense... 35 Final Approval and Submission of Travel Reimbursement Form... 37 Receipts Required for Travel... 37 CHAPTER 9: TRAVEL PROCEDURE FOR EMPLOYEE GROUPS... 39 Employee(s) Traveling With Students... 39 Employee Group Meal/Lodging Expense Covered by Contract... 40 Employee Group Meal/Lodging Expense not Covered by Contract... 40 Employee Group Meals... 40 CHAPTER 10: PROCUREMENT CARDS... 42 Procurement Cards... 42 APPENDIX A: COBB COUNTY SCHOOL DISTRICT TRAVEL FORMS... 43 Authorization for Out-of-Town / Overnight Travel (FS-125):... 43 Employee Expense Statement for Out-of-Town / Overnight Travel (FS-100):... 44 Employee Expense Statement for Local Mileage (FS-156):... 45 Travel Status and Allowable Mileage Reimbursement... 45 Certificate of Exemption of Local Hotel/Motel Excise Tax... 46 (Occupancy Tax) (FS-137)... 46 State Sales and Use Tax Certificate of Exemption (ST-5)... 46 Request for Check (FS-118)... 47 Payroll Request for Check for Travel Expense Prepayment (FS-119)... 47 Travel Expense Check List (FS-412)... 47 Travel Regulations and Procedures Page 5 of 47
Introduction These procedures are for the guidance of all Cobb County School District personnel required to travel in the performance of their official duties. These procedures govern all travel-related expenditures made from Central Office/County Funds, School Allotment (County) Funds and Student Activity Funds Travel procedures are established to outline what constitutes reasonable and necessary travel expenses and to provide uniformity in approving, reporting and reimbursing travel expenditures. These procedures also allow for flexibility when unusual travel circumstances arise. This document includes procedures for local and out-of-town / overnight travel, and procedures to receive travel reimbursement and advances. Employees may not receive dual reimbursement for the same expenses. If expenses reimbursed to the employee by the Cobb County School District are subsequently reimbursed to the employee by another source, the employee must refund to the School District the amount received from the other source. The Financial Services Division website is available to employees on the Intranet located at http://support.cobbk12.org/finance/. This site provides access to the Form Bank and Travel Procedures as well as financial-related forms for other Financial Services departments. Employees with questions concerning Travel Procedures should contact Diana Condon at Diana.condon@cobbk12.org or 770-426-3338. Employees can also contact Kim Coonfield at Kimberly.coonfield@cobbk12.org with travel-related questions. Definitions COMMERCIAL TRANSPORTATION means any entity that offers transportation of people or goods to the public for pay. See Chapter 5-Travel by Rented or Public Transportation. COUNTY AND MUNICIPAL EXCISE TAX means the local taxes charged by hotel/motels for lodging. This tax is separate from the state sales tax. See Chapter 3-Lodging Expense. EMPLOYEE TRAVEL EXPENSE STATEMENT means the accounting document required at the end of each trip and is used to reimburse an employee for travel expenses incurred while on official business and close the trip. FEDERAL PER DIEM RATE: means the maximum allowance for expenses of employees who are on travel status. Travel Regulations and Procedures Page 6 of 47
FINANCIAL SERVICES WEB SITE: http://www.cobbk12.org/centraloffice/finance/. This link is the official web site for the Financial Services Division. HEADQUARTERS means the office at which the responsibilities of the individual are normally carried out unless directed otherwise by the Superintendent. The employee's official job description may be the basis used to determine the headquarters. HIGH COST AREA means any area within Georgia in which meal expenses may be reimbursed at a higher amount than the limits that otherwise apply to travel within Georgia. INCIDENTAL TRAVEL EXPENSES means actual incidental expenses such as fees and tips to porters, baggage carriers, bellhops, hotel housekeeping, stewards, and stewardesses, and hotel staff. LOCAL TRAVEL means travel within the state of Georgia and includes expenses related to mileage, parking and tolls for same day travel only. LODGING means a hotel, motel, inn, apartment, or similar entity that furnishes lodging to the public for pay. See Chapter 3-Lodging Expense. MISCELLANEOUS TRAVEL EXPENSE means a necessary and reasonable expense incurred by a state employee while traveling on official business. This term does not apply, however, to meals, lodging, mileage, or transportation costs. NORMAL COMMUTING MILES means the miles traveled on a regular (usually daily) basis from an employee s residence to the location most frequently associated with work performed outside of that residence (generally, headquarters). This should be a standard distance that does not change from one reimbursement request to the next. OUT-OF-STATE / OVERNIGHT TRAVEL means travel out of the state of Georgia, or requires overnight lodging, meal per diem and commercial transportation within Georgia. POINT OF DEPARTURE means the beginning location used to calculate reimbursable miles traveled in a personal vehicle. For the normal workweek, the point of departure will be either the employee's residence or headquarters. During weekends and holidays, employees should use the actual point of departure to calculate travel mileage. TRAVEL ADVANCE means any payment to an employee for travel expenses that will be incurred for a scheduled future trip. See Chapter 7-Travel Advances and Prepaid Expense. TRAVEL EXPENSES means meal, lodging, mileage, transportation and miscellaneous expenses. TRAVEL PREPAID EXPENSE means to prepay travel expense directly to a vendor or employee for airfare, lodging or car/van rental. The request must be submitted to Payroll Services using the applicable Travel Prepayment Form. TRAVEL STATUS is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District. Travel Regulations and Procedures Page 7 of 47
Chapter 1: Authorization for Travel General Provisions Travel prepayment and/or reimbursement is authorized for the following expenses: Per diem for meals during overnight lodging and for certain circumstances when there is no overnight lodging, not to exceed limits detailed in Chapter 2; Actual cost for lodging expenses, see Chapter 3; Mileage for use of employees personally owned vehicle, see Chapter 4; Actual cost for transportation expenses, including parking and toll fees, see Chapter 5; and Certain miscellaneous expenses associated with travel, see Chapter 6. The specific policies regarding travel expense prepayment and/or reimbursement, limitations and documentation are outlined in the following chapters. Travel status is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District. Travel status generally begins when an employee departs from their residence or headquarters for travel to the approved destination where official CCSD business is conducted. Travel status generally ends when an employee returns to their residence or headquarters from the approved destination where official CCSD business was conducted. Extended travel, for personal reasons, which occurs prior to a reasonable time of departure necessary to carry out official District business, must be documented with an approved Report of Absence form. Extended travel, for personal reasons, which occurs after a reasonable time of return from carrying out official District business, must be documented with an approved Report of Absence form. Travel expenses reimbursed to an employee may not exceed the allowable expenses which would be incurred for the approved duration of time an employee is on authorized/approved travel to a destination where the official business is conducted on behalf of the District. Travel Regulations and Procedures Page 8 of 47
Employee Authorization for Out-of-Town/Overnight Travel FS-125 All Cobb County School District Travel Forms Must Obtained from the Form Bank and be Typed Employees who are required to travel for their job must receive authorization PRIOR to performing the travel. For the purpose of clearly identifying original travel forms, all approvals on travel forms should be signed in other than black ink. An FS-125 is required for all Out-of-Town/Overnight travel and is used to obtain advance approval. This form should be used if the trip is out of state, requires overnight lodging, meal per diem or commercial transportation or is in-state but requires overnight lodging. The FS-125 form must be completed, approved by the supervisor and submitted to the appropriate Assistant Superintendent/Central Office or Principal for approval well in advance of the trip (see Appendix A). Brochures, agendas, etc. documenting meeting dates and meals (if any) included in the registration fee must be attached to the original FS-125 form submitted for approval. Assistant Superintendents/Central Office approve all FS-125s when travel expenses are paid from Central Office/County Funds. Principals approve all FS-125's when travel expenses are paid from Student Activity Funds and Local School Allotment (County) Funds. An Assistant Superintendent/Central Office designee must approve a Principal s FS-125 regardless of the funding source. Note, FS-125 s are not required for Employee(s) Traveling with Students when expenses are paid from Student Activity Funds (see Chapter 9). Form FS-125 Routing Procedures are below: 1. For expenditures from Central office/county funds, follow the routing process below for the FS-125: Original FS-125 must be submitted to Payroll Services after all appropriate signatures have been obtained. Approved copy of the FS-125 must be retained by the Assistant Superintendent/Central Office. Approved copy must be sent to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3. Approved copy must be sent to the local school bookkeeper. Travel Regulations and Procedures Page 9 of 47
2. For expenditures from Local School Allotment (County) Funds follow the routing process below for the FS-125: Original FS-125 must be submitted to Payroll Services after all appropriate signatures have been obtained. Copy of the Approved FS-125 must be retained by the Principal. Copy of Approved FS-125 must be given to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3. Copy of the Approved FS-125 must be retained by Local School Bookkeeper. 3. For expenditures from Student Activity Funds, follow the routing process below for the FS-125: Original FS-125 must be retained by the Bookkeeper after all appropriate signatures have been obtained. Copy of the Approved FS-125 must be given to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3. Reimbursable Travel Expense Exceeding Maximum Employer Cost Employees, while on travel status, may encounter circumstances that result in reimbursable travel expense exceeding the Maximum Employer Cost Approved for Travel on the FS-125. Employees may, unless specifically directed otherwise by their supervisor or their Assistant Superintendent/Chief Officer, report and claim the larger reimbursable expense on the FS-100. The Assistant Superintendent/Chief Officer s signature on the FS-100 will constitute authorization to reimburse the excess travel expense. It is not necessary to prepare a revised FS-125 in order to reimburse the employee the excess travel expense. Travel Status and Taking Personal Leave or Annual Leave If an employee extends their travel for personal reasons and it occurs prior to or after a reasonable time of departure or return necessary to carry out official District business, Personal Leave or Annual Leave must be documented with an approved Report of Absence form FS-348. This form can be located on the Form Bank. The employee is considered to be on leave status during this time. During this leave status, personal travel expenses such as lodging, meals, mileage, rental of transportation or use of public transportation, miscellaneous expenses, etc. will not be reimbursed to the employee. Travel Regulations and Procedures Page 10 of 47
Chapter 2: Meal Expense Meals Associated with Overnight Travel in the State of Georgia Employees traveling overnight In State (within the State of Georgia) will be paid a per diem amount designed to cover the cost of meals (including taxes and tips), based on the number of meals per day for which the employee is eligible. Individual meal per diem amounts, not just the total meal per diem amount, must be reported on the FS-100 expense reimbursement form submitted at the conclusion of the travel event. Employees traveling within the state of Georgia overnight are generally eligible for per diem amounts designed to cover the cost of three (3) meals per day for all days on travel status including the day of departure and the day of return. There are instances in which an employee may not receive per diem for the normally eligible number of meals. Employees who are provided meals during the course of their travel must deduct a corresponding meal rate from their per diem reimbursement claim for each meal provided. Meals include those provided by hotels, meetings, conferences, or any other source. If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount. For example, if conference registration includes breakfast and lunch, the employee will only receive per diem for the dinner meal. Because most conferences, etc., accommodate a variety of dietary needs/restrictions, employees are expected to participate in such meals. In rare circumstances, an employee may be unable to participate in a conference meal. In such a case, the employee may request the per diem amount associated with the meal purchased in lieu of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must be attached to the travel expense statement; also, justification for the meal purchase must be indicated on the statement. Employees traveling overnight In State are eligible for 100% of the total per diem rate on the first and last day of travel. For example, if the per diem rate allows a $28 total reimbursement, the traveler would receive a full daily reimbursement amount, less any provided meals. For example, if lunch was provided at a conference, the total allowable reimbursement for that day would be {$28 less $7 lunch} = $21. Travel Regulations and Procedures Page 11 of 47
In-State Travel Per Diem Rate Example Eligible meals Per Diem Amount Breakfast $6.00 Lunch $7.00 Dinner $15.00 Full day (3 meals) $28.00 In-State High Cost Area Increased per diem allowances are available in certain locations designated as high-cost areas. Employees are considered traveling in High Cost areas of Georgia when their official responsibilities must be performed at a location designated as a High Cost Area or lodging is obtained in a location designated as a High Cost Area. For example, in September 2017, the High cost areas in Georgia were: Chatham, Cobb, DeKalb, Fulton, Glynn, and Richmond counties. In-State High Cost Area Per Diem Example Eligible meals Per Diem Amount Breakfast $7.00 Lunch $9.00 Dinner $20.00 Full day (3 meals) $36.00 Always refer to the FS-100 Employee Expense Statement for current In-State High Cost areas and rates. The high cost areas in Georgia and current rates for these areas are obtained from the SAO website under the Travel Policy section, State of Georgia Meal Allowances. Travel Regulations and Procedures Page 12 of 47
Meals Associated with Overnight Travel outside the State of Georgia Employees are considered traveling outside of Georgia when their official responsibilities must be performed at an out-of-state location. Employees who are working in Georgia but spending the night in lodging in another state are not traveling outside of Georgia. Employees traveling out of state are generally eligible for per diem amounts designed to cover the cost of three (3) meals per day for all days on travel status other than the day of departure and the day of return. Out-of-State travelers are eligible for 75% of the total per diem rate on the first and last day of travel. For example, if the per diem rate allows a $54 total reimbursement, $40.50 would be allowable on a travel departure or return day ($54 x.75 = $40.5). As a result, the time of departure and time of return are not considerations for calculating the Meal Per Diem when associated with overnight travel. When meals are provided to an employee in conjunction with out-of-state travel events on a travel departure and return day, the full meals per diem reimbursement rate is reduced by the amount of the provided meal(s) after the 75% proration. For trips involving multiple travel destinations, base the reduction on the per diem rate in effect where the night was spent, as follows: Departure Day: Where you spend the night. Return Day: Where you spent the night before returning to your Residence or Primary Work Location. The time of departure and time of return are not considerations for calculating the Meal Per Diem when associated with overnight travel. Out-of-State Travel Per Diem Rates Employees traveling outside of Georgia may receive meal per diem amounts up to the Federal Per Diem rates. Out-of-state travel per diem rates only include the cost of food and follow the appropriate U.S. General Services Administration (GSA) per diem rates. Accordingly, incidental expenses are reimbursed separately, as they are excluded from the GSA total per diem rate. The Meal & Incidental Expense rates differ by travel location. View the per diem rate for your primary destination to determine which M&IE rates apply. You can view the current Federal Per Diem rates via the Financial Services Intranet Site within the Form Bank, under Travel. Travel Regulations and Procedures Page 13 of 47
Federal per diem rates obtained from other websites include $5.00 for incidentals in the M&IE column (Meal & Incidental Expense). This $5.00 is not allowable and must be reduced from the M&IE allowance obtained from other publications. In general, actual incidental expenses are reimbursed separately and include: fees and tips given to porters, baggage carriers, bellhops, hotel housekeeping, stewards or stewardesses, and hotel staff. Employees needing assistance may contact Payroll Services to determine the meal expense limits for their destination. Meal expenses associated with travel outside Georgia should be documented and approved prior to the trip. Advance approval is obtained using the Authorization for Out-Of- Town/ Overnight Travel form (FS-125). The table below is an EXAMPLE of the Federal per diem tiers broken down by meal (amounts are reflective of the $5.00 reduction): Eligible Meals $46 $49 $54 $59 $64 $69 Breakfast $11.00 $12.00 $13.00 $15.00 $16.00 $17.00 Lunch $12.00 $13.00 $15.00 $16.00 $17.00 $18.00 Dinner $23.00 $24.00 $26.00 $28.00 $31.00 $34.00 First & Last day of Travel $34.50 $36.75 $40.50 $44.25 $48.00 $51.75 Example above reflects rates as of October 2017 Meals Not Associated with Overnight Travel NOTE: See separate policy on group meal purchased on behalf of employees (Chapter 9) Employees who are required to travel for their job and do not stay overnight may receive per diem for certain meals under the following situations: Employees acting as an official representative for their department may receive per diem for meals that are an integral part of a scheduled, official meeting. Per Diem is only authorized, however, if the meeting is with persons outside the employee s department and if the meeting continues during the meal. Employees are not authorized to receive the per diem if they leave the premises of the meeting site. Travel Regulations and Procedures Page 14 of 47
Employees may be reimbursed for noon meals that are part of a required registration fee that is paid by the employee. Note: In this instance, a per diem is not authorized; the registration fee is the basis for the reimbursement. Employees on official business who travel more than 50 miles from home or primary work location on a work assignment, and are away for more than twelve (12) hours may receive the total day s per diem even when there is no overnight lodging. The per diem allowance must, however, be adjusted for any meals provided to the traveler. These procedures do not authorize employees to receive per diem for a lunch meeting in which the meal and meeting are one and the same. Meals While Taking Leave Employees on approved Personal Leave or annual leave, while traveling on official District business, are not allowed to receive per diem during the period of leave. Meals Allowed to be Paid with Procurement Card Procurement Cards CANNOT be used to pay for meals while on official CCSD travel being paid from County-allotted funds. Only the Local school procurement cards may be used to purchase meals paid from Student Activity Funds ONLY. When the per diem amount for a meal exceeds the cost of the meal purchased with the procurement card, the employee may claim the per diem amount, report the cost of the meal purchased as a prepaid expense, and be reimbursed the difference (the per diem less the cost of the meal purchased). When the cost of the meal purchased with the procurement card exceeds the per diem amount for the meal, the employee must claim the per diem amount for the meal, report the cost of the meal purchased as a prepaid expense, and must reimburse the difference (the cost of the meal purchased less the per diem amount). Documentation Relating to Meals (see also Chapter 9) Receipts for meals are not required, except as discussed on page 11. All meals included as a part of conference registration fees, etc., must be noted on the travel form. Meal expenses incurred that exceed the authorized per diem amounts due to travel in high cost areas or out-of-state should be itemized separately and explained on the travel expense statement, and are eligible for reimbursement as determined by the approving official. Travel Regulations and Procedures Page 15 of 47
General Provisions CHAPTER 3: LODGING EXPENSE Employees may be reimbursed for lodging expense associated with overnight travel except when the lodging occurs within a 50-mile radius of CCSD central offices. (Reference map on page 20). Authorization for Lodging within the 50 Mile Radius Lodging expense within the 50 mile radius will be reimbursed when required for the overnight supervision of students or when the lodging expense is paid by a Grant (not central office/county and/or local funds) and the lodging complies with the provisions of the Grant. On occasion, schools/departments may be required to sponsor conferences, trade shows, and/or other functions requiring personnel to work at the event. Also on occasion, schools/departments sponsor employee retreats that require groups of employees to be present at an off-site location. In many cases, the employees involved in these activities reside or work less than 50 miles from the scheduled event site. Assistant Superintendents/Chief Officers are authorized to approve overnight travel for employees who are engaged in activities described above, provided the affected employees are required to conduct business activities at the site the following day. In addition to lodging, affected employees may be reimbursed for meals and mileage in accordance with the provisions of these travel procedures. Reimbursement of Lodging Expense Prior to traveling, if employees pay for multiple rooms using their personal credit cards, they can be reimbursed from county funds using the FS-119 Payroll Request for Check for Travel Expense Prepayment form. The individual employees names, employee numbers and room expenses should be reported on the FS-119, which will allow Payroll Services to allocate the travel expense to each employee while reimbursing the employee for the total paid. The original lodging receipt should be attached to the FS-119. The individual s lodging amount should be reported on each employee s Employee Expense Statement FS-100 as lodging expense and as prepaid lodging at the conclusion of the trip. The original lodging receipt should be attached to each employee s FS-100. After traveling, employees will be reimbursed for actual lodging expense upon submission of a completed FS-100, provided the expense is reasonable. Employees traveling overnight are responsible for ensuring the most reasonable lodging rates are obtained. Sharing Lodging When employees on travel status share a room, reimbursement will be calculated on a prorated share of the total cost. When someone who is not a CCSD employee on travel status accompanies a CCSD employee on travel status, the employee is entitled to reimbursement at a single room rate. Travel Regulations and Procedures Page 16 of 47
When two or more employees check into a hotel and share a room, they should ask the hotel/motel clerk to provide separate bills for each employee's portion of the room expense. Each employee must pay their own bill and submit a copy of the bill with their Employee Expense Statement for Out-Of- Town / Overnight Travel (FS-100) claiming reimbursement for only their portion of the expense. If the hotel does not provide separate bills, each employee must pay their share of the room expense when they check out. Each employee must submit a copy of the total bill with their travel expense statement and claim reimbursement for only their portion of the expense. Please note on the travel expense statement the employee's name that shared the room. When an employee (A) does not follow the above procedures and pays the entire bill for a room shared with another employee (B), each employee (A & B) must submit a copy of the total bill with their individual Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) claiming reimbursement for their individual portion of the expense. The School District will reimburse employee A and B for only their individual portion of expenses. Employee B (not the School District) must reimburse employee A for any of B's expenses paid by A. Lodging Expense Incurred While Taking Leave Employees on approved personal leave or annual leave, while traveling on official District business, are not allowed to receive reimbursement for lodging expense incurred during the period of leave. Required Documentation of Lodging Expense Daily lodging expenses, including applicable taxes, must be itemized on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). All prepaid expense must also be listed in the Less Prepaid Expenses section of the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). Employees are required to submit itemized receipts with their expense statement (also required when expense was prepaid). Lodging Tax Exemptions: State of Georgia Only The following two sections discuss the tax exempt status of local governments while local government employees are traveling on official business in Georgia. The law related to this status is found in the Official Code of Georgia Annotated in Section 48-13-51 (a) (1) (C) (ii). Employees are eligible to receive tax exemptions for the County and Municipal Excise (Occupancy) tax, and State Sales and Use Tax. There are no tax exemptions in states other than Georgia. Each exemption requires unique handling. Travel Regulations and Procedures Page 17 of 47
Hotel $5.00 Occupancy Fee in State of Georgia Per the Transportation Funding Act of 2015, effective July 1, 2015 hotels in the state of Georgia will charge a $5.00 per room per night hotel tax to travelers. This tax is not exempted for State employees therefore is payable and treated as a reimbursable item. County and Municipal Excise (Occupancy) Tax Exemption for Local Governments The Georgia law specifies that the excise tax charged on lodging is not to be collected from Georgia local government employees traveling on official business in Georgia. Section 48-13-51 (a) (1) (C) (ii) of the Official Code of Georgia Annotated exempts Georgia local government employees, who are traveling within the state on official business, from paying the county or municipal excise tax on lodging. This excise tax is referred to as the Occupancy Tax and may range from 3% to as much as 8%. This occupancy excise tax is not applicable to local government employees when lodging is paid directly by the employee through a personal credit card, cash, or check, as well as when the lodging is paid directly by the local government. In order to have your lodging prepaid directly by the District, refer to page 33, Prepaid Expense Procedures, which discusses form FS-119 (Payroll Request for Check for Travel Expense Prepayment). Employees are required to submit a copy of the Certificate of Exemption (FS-137) form to the Georgia hotel/motel when they register. A copy of this form is available on the Financial Services Intranet Site at http://support.cobbk12.org/formbank/ by clicking Travel. Employees should review hotel/motel receipts to ensure Occupancy taxes have not been applied to lodging expenses in accordance with the state tax laws and regulations. This exemption does not apply to employees staying at a hotel/motel in a State other than Georgia. The employee should take a completed copy of the FS-137 in case the invoice presented at checkout does include the Occupancy Tax. The employee can then present the form and inform the clerk it was sent with the CCSD prepayment check. If the Georgia hotel/motel refuses to accept the Certificate of Exemption (FS-137) form at check-in, the employee should attempt to resolve the issue with hotel/motel management before checking out at the end of their stay. If the matter is not resolved by the time the employee checks out, the employee should pay the tax. The employee should explain the payment of the tax as an unusual expense on their travel expense statement (FS-100). The employee will be reimbursed for hotel/motel tax if the employee provides Payroll Services with the following information: employee name; date(s) of lodging, name, address, telephone number of hotel, and documentation from the hotel/motel of their refusal to omit the appropriate occupancy excise tax. Payroll Services will forward this information to the State Travel Regulations and Procedures Page 18 of 47
Accounting Office by email to SAO_Reporting@sao.ga.gov or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA 30334. State Sales and Use Tax Exemption for Local Governments When lodging is paid directly by the District with appropriated government funds, through prepayment (Chapter 7), the hotel/motel should not collect any taxes associated with lodging expenses. Section 48-8-3 (1) and (11)(A) of the Official Code of Georgia Annotated exempts Georgia local government employees, who are traveling within the State on official business, from paying the sales and use tax on lodging if the lodging is paid directly by the District with a District check or a local school check from Student Activity Funds. The Georgia law specifies that hotels/motels are not required to collect State sales/use tax, the 1% Marta Tax or other local sales and use taxes. The local sales and use taxes include: the local option sales tax, the special purpose local option sales tax, the sales tax for educational purposes, and the homestead option sales and use tax on the rental of a hotel or motel room if the employee s bill is paid from appropriated funds with a Cobb County School District check or a local school check from Student Activity Funds. The employee is responsible for arranging the lodging and prepayment by submitting the form FS-119 (Payroll Request for Check for Travel Expense Prepayment). Attach the original Sales and Use Tax Certificate of Exemption (ST-5) form to the FS-119, when the prepayment is mailed. A copy of this form is available on the Financial Services Intranet Site at http://support.cobbk12.org/formbank/, by clicking Travel. The employee should take a completed copy of the ST-5 in case the invoice presented at checkout does include the Sales and Use Tax. The employee can then present the form and inform the clerk it was sent with the CCSD prepayment check. Please refer to page 33, Prepaid Expense Procedures. Employees should be able to provide proper identification to document their employment as a Cobb County School District employee. Employees should review hotel/motel receipts to ensure that Sales and Use taxes have not been applied to lodging expenses in accordance with the state tax laws and regulations. This exemption does not apply to employees staying at a hotel/motel in a State other than Georgia. In the event that the employee has followed the above procedures and the Georgia hotel/motel refuses to accept the Sales and Use Tax Certificate of Exemption (ST-5) form, the employee should attempt to resolve the issue with hotel/motel management before checking out at the end of their stay. If the matter is not resolved by the time the employee checks out, the employee should pay the tax. The employee should explain the payment of the tax as an unusual expense on their travel expense statement (FS-100). The employee will be reimbursed for hotel/motel tax if the employee provides Payroll Services with the following information: employee name; date(s) of lodging, the hotel s name, address, telephone number, and documentation from the hotel/motel of their refusal to omit the appropriate State Sales and Use Tax. Travel Regulations and Procedures Page 19 of 47
Payroll Services will forward this information to the Travel Regulations Section of the Department of Audits. This information can be provided to the State Accounting Office by email to SAO_Reporting@sao.ga.gov or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA 30334. Internal Revenue Service Requirements: In order for travel advances and reimbursements of travel expenses to be excluded from a traveler s taxable income, the County s travel policies must meet the Internal Revenue Service (IRS) requirements. Accordingly: County policy requires that travelers submit expenses substantiating the amount, date, use and business purpose of expenses, preferably within 10 days of returning from travel but no later than 30 calendar days after completion of the trip or event. Expenses submitted more than 60 calendar days after completion of the trip or event, if reimbursed should be included in the traveler s IRS Form W-2 as taxable income. 50-MILE RADIUS MAP FOR LODGING NOTE: DOUBLE CLICKING ON THE MAP WILL OPEN MAP IN ADOBE ACROBAT. Travel Regulations and Procedures Page 20 of 47
CHAPTER 4: TRAVEL BY EMPLOYEE S PERSONALLY OWNED VEHICLE Mileage Reimbursement Rate for Use of Employees Personally Owned Vehicle Employees may be reimbursed for business miles traveled in their personally owned vehicle. The mileage reimbursement rate is set by statute and is addressed in Section 50-19-7 of the Official Code of Georgia Annotated. Mileage reimbursement rates are subject to change January 1 st each year upon notification from the State Accounting Office (SAO) and the Office of Planning and Budget (OPB). Please refer to the Form Bank or contact Payroll Services regarding current mileage reimbursement rates. Determination of Business Miles Traveled Employees may be reimbursed for the mileage incurred from the point of departure to the travel destination. If an employee departs from headquarters, mileage is calculated from headquarters to the destination point. If an employee departs from his/her residence, mileage is calculated from the residence to the destination point, with a reduction for normal one-way commuting miles. For the return trip, if an employee returns to headquarters, mileage is calculated based on the distance to such headquarters. If an employee returns to his/her residence, mileage is calculated based on the distance to the residence, with a reduction for normal one-way commuting miles. Exceptions: If travel occurs on a weekend or holiday, mileage is calculated from the point of departure with no reduction for normal commuting miles. If an employee does not regularly travel to an office (headquarters) outside of his/her residence (i.e., residence is headquarters ), the requirement to deduct normal commuting miles does not apply. Employees may be reimbursed for business miles traveled to pick up additional passengers. Employees may be reimbursed for business miles traveled to obtain meals for which the employee is eligible for reimbursement. Employees may be reimbursed for business miles traveled to multiple work sites. Example 1: Employee s normal commute is 15 miles one way. Employee is required to travel to job site 40 miles from headquarters. Employee drives to headquarters, then to remote site, then back to headquarters before returning home. Employee s business miles traveled are 80 miles. Example 2: Employee s normal commute is 15 miles one way. Employee is required to travel to job site 18 miles from headquarters. Employee drives to headquarters, then to remote site, then home, which is 19 miles from remote site. Employee s business miles traveled are 22 miles, as follows: from headquarters to remote site, 18 miles; from remote site to residence, 19 miles minus 15 miles one-way normal commute. Travel Regulations and Procedures Page 21 of 47
Example 3: Employee s normal commute is 15 miles one way. Employee leaves from home to attend a conference 200 miles from the employee s residence. At the conclusion of the conference, the employee returns directly home. Employee s business miles traveled are 370 miles (400 actual miles traveled minus 30 round-trip commuting miles). Example 4: Employee s normal commute is 15 miles one way. Employee leaves from headquarters on Monday for a remote work site 150 miles from headquarters. Employee acquires lodging 5 miles from remote work site. Employee returns to headquarters on Friday. Employee s business miles traveled are 340 miles, as follows: from headquarters to remote site, 150 miles; from remote site to lodging on Monday, 5 miles; from lodging to remote site and back to lodging Tuesday through Thursday, 10 miles each day (30 miles); from lodging to remote site on Friday, 5 miles; from remote site back to headquarters, 150 miles. Example 5: Employee s normal commute is 15 miles one way. Employee returns home at the end of the normal work day. Employee then leaves residence a second time and travels 20 miles to first work site, travels 5 miles to second work site, travels 5 miles to headquarters and then returns directly home. Employee s business miles traveled are 15 miles, as follows: from residence to first work site, 20 miles; from first work site to second work site, 5 miles; from second worksite to headquarters, 5 miles; from headquarters to residence, 15 miles; Minus 30 round-trip normal commuting miles. Prohibited Mileage Reimbursement Employees are not entitled to mileage reimbursement for: use of School District vehicle travel between their place of residence and their official headquarters (commuting) personal mileage incurred while on travel status an employee returning to the work site for a second job may not request mileage reimbursement mileage driven on rental car (gas receipts are allowed) employee(s) traveling as a passenger with another employee cannot claim reimbursement for mileage mileage for a second commute (Example 5) CCSD In-service/Meeting Mileage Reimbursement Employees directed to attend a half-day or full day CCSD in-service/meeting are reimbursed for miles traveled to the in-service site from the employee's school/department or vice-versa. If initial point of departure and/or return is the employee's residence, the employee may be reimbursed for the Travel Regulations and Procedures Page 22 of 47
distance between the meeting and the residence less the normal one-way commuting miles (see procedures and examples above). The person conducting the in-service will provide the in-service form used to claim mileage reimbursement. Employees must sign this form at the in-service site and list miles traveled between work sites, less the normal one-way commuting miles, if applicable. Employees who voluntarily attend a CCSD in-service/meeting (attendance is not directed/required) are not reimbursed for miles traveled. Reimbursement for Parking Fee and Toll Expense Employees may be reimbursed for parking and toll expenses while on official travel for CCSD. While there are no maximum limits for parking, employees are encouraged to utilize low-cost, long-term parking to minimize the cost. Required Documentation of Mileage, Parking and Toll Expense All requests for reimbursement of mileage, parking, and toll charges must be documented on one of the following documents depending on the circumstance: If the trip requires overnight lodging, meal per diem, or commercial transportation, the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) form should be completed for reimbursement. If the trip does not involve overnight lodging, meal per diem or commercial transportation, the Employee Expense Statement for Local Travel (FS-156) form should be completed for mileage and parking reimbursement only. Employees should obtain itemized receipts for these expenses and submit the receipts with the FS- 100 or FS-156. If it is not possible to obtain a receipt, then a written explanation should be included on the expense statement. FS-100 Employee Expense Statement for Out-of-Town/Overnight Travel Employees traveling by personal vehicles and requesting reimbursement must record the mileage on the FS-100, Employee Expense Statement for Out-of-Town/Overnight Travel. Personal mileage is then excluded to determine the actual business miles. Employees should claim mileage based on the most direct route from the point of departure to the destination. Deviations from the most direct route (i.e., due to field visits, picking up passengers, etc.) should be explained on the travel expense statement. The employee may use one of two methods to calculate the mileage for the FS-100: 1. Actual odometer readings, or 2. An internet mileage calculator. 3. If initial point of departure or termination is the employee's residence, the distance between the residence and the destination must be reduced by the normal one-way commuting miles (see procedures and examples on page 21-22). This reduction does not apply when the departure and/or return occurs on a weekend or holiday. Travel Regulations and Procedures Page 23 of 47
The mileage must then be recorded on the FS-100. If an internet calculator is used to calculate the mileage, a copy of the internet calculation must be attached to the FS-100. FS-156 - Employee Expense Statement for Local Travel (non- overnight travel) Employees traveling by personal vehicles and requesting reimbursement must record the mileage on the FS-156, Employee Expense Statement for Local Travel. The employee may use the methods listed above to calculate mileage. Requests for reimbursement of parking fees and tolls paid should also be recorded on the appropriate travel expense statement. Travel Status and Allowable Mileage Reimbursement TRAVEL STATUS is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District. Any employee on official travel status as defined above is eligible to be reimbursed for miles traveled in accordance with Cobb County School District travel procedures. Mileage reimbursement for a second commute is prohibited. Refer to page 22, Prohibited Mileage Reimbursement, Example #5 under Determination of Business Miles Traveled for an example of a second commute. An Area Assistant Superintendent must approve a Principal s FS-156 prior to forwarding to Payroll Services. Internal Revenue Service Requirements: In order for travel advances and reimbursements of travel expenses to be excluded from a traveler s taxable income, the County s travel policies must meet the Internal Revenue Service (IRS) requirements. Accordingly: County policy requires that travelers submit expenses substantiating the amount, date, use and business purpose of expenses, preferably within 10 days of returning from travel but no later than 30 calendar days after completion of the trip or event. Expenses submitted more than 60 calendar days after completion of the trip or event, if reimbursed should be included in the traveler s IRS Form W-2 as taxable income. Travel Regulations and Procedures Page 24 of 47