travel allowance sv by HC120929231034

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									                                  CIL

Administration Memorandum No. 20 - 03
October 1997
Revised: August 2000
Financial Section
Travel & Subsistence Allowance Reimbursement

Purpose:       To allow an employee, volunteer and or board members
               to be reimbursed for use of his or her private vehicles
               while conducting business for the CIL. To allow
               reimbursement for lodging costs and subsistence
               allowances, while an employee, volunteer and or board
               members are attending a conference, convention or
               approved business meeting away from the local area.
General
Information:   This Financial Memorandum is based on rates
               established by the Department of Rehabilitation, the
               Internal Revenue Service, and have been approved by
               the CIL Board, and these rates will be revised when the
               Board sets new rates.

Procedure:     1.    Each employee, volunteer, and or board member
                     are responsible for:

                     1.   Getting advanced approval of all travel from
                          their Supervisor or Executive Director (Acting
                          Executive Director in his absence).

                     2.   Recording travel expenses and out-of-pocket
                          expenses on the Travel Expense Claim form.

                     3.   Attaching receipts for expenses to the Travel
                          Expense Claim form, IE: parking/toll bridge,
                     4.   Submitting the approved Travel Expense
                          Claim form to the Financial Manager by the
                          10th and 25th of each month for
                          reimbursement.

               2.    The Executive Director shall review, correct, deny or
               approve the claim form and return it to the Financial
               Manager for payment.

         3.    The Financial Manager will reimburse the employee,
               volunteer or board member in a timely manner.

         4.    In order to receive a meal allowance a minimum
               one-way travel must be no less than 50 miles from
               your designated office.

         5.    The following reimbursement rates shall be used for
               employees, volunteers and board members only:

MILEAGE:                        31 cents per mile.
MODIFIED VEHICLE:               37 cents per mile and is subject to
                                taxation.
PARKING FEES:                   At cost up to $25.00 per day.
VEHICLE RENTAL                  At cost.
DAILY LODGING:                  At cost, up to $99.00 (excluding
                                tax) and must be authorization by
                                the Executive Director.
SUBSISTENCE
ALLOWANCE:                      Will be paid at the following rate:

                                Breakfast         $ 6.00
                                Lunch             $10.00
                                Dinner            $18.00
                                Incidentals’      $ 6.00
                                Daily Totals      $40.00

    Note:All care providers assisting staff shall be
    reimbursed by the above stated rates.

         6.    If an employee, volunteer and or board member
               needs a travel expense advance, he or she shall
               make the request in writing to the Executive
               Director, or Acting Director in his absence, five
               working days before the authorized trip.

    Upon the employee, volunteer, or board member return, they
           shall submit a Travel Expense Claim form to the Financial
           Manager, itemizing the use of the advance and attaching the
           receipts to the form. If the expenses were more than the
           advance, the employee, volunteer or board member will be
           reimbursed for the balance due. If the expenses were less than
           the advance, the employee, volunteer or board member shall
           return the amount left of the advance.

                                EXHIBIT A

GENERAL MILEAGE ALLOWANCE INFORMATION:

Employees, volunteers and board members may, with prior supervisory
approval, use a private vehicle as an alternate mode of transportation;
however, the maximum reimbursement is the amount that would have been
incurred had the most economical mode of transportation been used.

Both modes of transportation and related expenses must be shown
on the expense claim and all amounts used for comparison must be
itemized.

When a supervisor determines that the use of a private vehicle is the best
mode of transportation, in lieu of common carrier, employee, volunteer or
board member may claim private vehicle mileage.

Mileage Rates: (Effective October 15, 1997)

Reimbursement rates to operate a privately owned vehicle are as follows:

     Regular Passenger Vehicle:          31.0 cents per mile
     Special Modified Vehicles
     when authorized by the                    31.0 cents to 37.0 cents per
     Executive Director:                 mile, any rate over 31.0 cents per
                                         mile is subject to taxation.
Reporting Requirements for Mileage:

IRS Revenue Ruling 84 -127 requires employers to report reimbursements
made to employees for privately owned vehicles expenses, which exceed
the IRS standard mileage rate (currently 31.0 cents per mile).
For employees who are reimbursed in excess of the IRS standard mileage
rate, All mileage reimbursements will be reported on the employee’s Form
W-2 as wages earned. Reporting to the State Controller’s Office (SCO) will
begin with the 1998 tax year.

Note: Although these reimbursements are to be reported on the
employee’s Form W-2, they are not considered “wages” for the purpose of
Federal or State Income Tax Withholding or OASDI/Medicare.

Employees who are reimbursed at the IRS standard mileage rate will not
have that reimbursement reported as wages earned.

Receipts for Parking Fees:

The CIL employees, volunteers and board members can claim
reimbursement of parking fees, with a receipt, for any amount up to $25.00
per day or less.

The CIL employees, volunteers and board members cars should not be
parked overnight at an airport unless there is no other practical and
reasonable way for the employee getting to and from the airport.
Commercial rental vehicles are not to be used solely for transportation to an
airport when practical alternative transportation is available.

Subsistence Allowances:

     Meals:
     Breakfast            $ 6.00
     Lunch                $10.00
     Dinner               $18.00
     Incidentals          $ 6.00
     Daily Totals         $40.00
     Lodging (Effective Date: October 15, 1997)

     Statewide, without a lodging receipt      $60.00

     Statewide, with a lodging receipt         Actual-lodging expense up
                                               to $99.00 plus taxes on
                                               entire cost of lodging.
     Example: If the lodging rate is $120.00 and the tax is $12.00, the
     employee is entitled to $111.00 ($99.00 lodging plus $12.00 tax).

Subsistence Allowance — Represented Employees:

TIME FRAMES FOR APPLICABLE MEAL ALLOWANCES WHILE ON
TRAVEL STATUSES

Hours of Travel        Time Frames                         Meal
Allowances

Less than 24 hours     Leave before or at 6:00 a.m.        Breakfast
                       and return at or after 9:00 a.m.

     Example: A represented employee, which begins a trip at or before
              6:00 a.m. and returns the same day after 9:00 a.m., may
              receive a breakfast allowance. A represented employee
              who begins a trip later than 6:00 a.m. will not receive a
              breakfast allowance.

Less than 24 hours     Leave before or at 10:00 a.m. and          Lunch
                       return at or after 2:00 p.m.

Less than 24 hours     Leave before or at 4:00 p.m. and
                       return at or after 7:00 p.m.               Dinner

           24 hours                                               Full Meal
                                                                  Allowance*

     Example: A represented employee who is traveling for 24 hours or
     more, regardless of time frames, may receive a “full meal allowance.”*

Last fractional   Begins before or at 6:00 a.m. and               Breakfast
part of or more   concludes at or after 9:00 a.m.
than 24 hours

     Example: A represented employee, whose last fractional part of a
     trip of more than 24 hours begins at or before 6:00 a.m. and
     concludes at or before 9:00 a.m. may receive a breakfast allowance.
     A represented employee, whose last fractional part of a trip begins
      after 6:00 a.m. and concludes before 9:00 a.m., will not receive a
      breakfast allowance.

Last fractional   Begins before or at 11:00 a.m. and       Lunch
part of more      concludes at or after 2:00 p.m.
than 24 hours

      Example: A represented employee, whose last fractional part of a
      trip of more than 24 hours begins at or before 11:00 a.m. and
      concludes at or after 2:00 p.m., may receive a lunch allowance. A
      represented employee, whose last fractional part of a trip begins after
      11:00 a.m. or concludes before 2:00 p.m., will not receive a lunch
      allowance.

Last fractional   Begins before or at 4:00 p.m. and              Dinner
part of more      concludes at or after 7:00 p.m.
than 24 hours

      Example: A represented employee, whose last fractional part of a
      trip of more than 24 hours begins at or before 4:00 p.m. and
      concludes at or after 7:00 p.m., may receive dinner allowance. A
      represented employee, whose last fractional part of a trip begins after
      4:00 p.m. or concludes before 7:00 p.m., will not receive a dinner
      allowance.*Full meal allowance - $40.00 a day




Executive Director




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