EXAMPLE TRAVEL & TRAINING POLICY CITY OF CONCORD Adopted March 1, 2005
PURPOSE This policy establishes the requirements for and review of employee attendance at any training program, professional conference, or other business travel as it may be provided for in the budget and consistent with the agreed upon programs, purposes, goals, objectives and work plans of the various City departments; advance payments, reimbursements, and accounting for expenses associated with such activity and other conditions associated therewith. ACCOUNTABILITY Under the direction of the City Manager, the Director of Finance shall ensure compliance with this policy. The Controller and department/division heads shall implement this policy.
III. DEFINITIONS A. Conventions and Conferences – Formal scheduled meetings of recognized trade or professional organizations in which the City, department or individual maintains a membership or has a functional area of interest. Attendance to these events is regarded as official city business. B. Staff Training and Development Seminars – Official city business that includes all regularly scheduled, narrowly focused training and development functions which instruct employees to make them better qualified or proficient in a particular skill. C. Pre-Approved Travel – Official city business that includes all travel to specific training programs when the purpose (program), exact cost (other than mileage) and attendees preferably by employee position, are specified in detail and provided for in the adopted budget and involves no overnight lodging. D. Low and No Cost Travel – Official city business that does not cost the City anything other than mileage reimbursement and/or costs the City less than $100 including mileage reimbursement. This includes all regularly scheduled and/or general training and development programs plus mileage that are provided for in the adopted budget E. Business Breakfast/Luncheon/Dinner Meeting – Official city business that includes all periodic and partial day meetings of local or regional associations to conduct their business. Meal cost and mileage reimbursement are subject to business expense availability in the adopted budget. F. Grant Provided Travel/Training and Conferences – Official city business that includes conferences and training offered by the State, Federal and military organizations of which some or all of the expenses are reimbursable to the City. G. Other Official City Business Travel – Includes attendance at meetings, jobsite visits, Police investigative trips and any other gatherings, which are not covered by the definitions above, but are necessary to conduct the business of the City. This also includes travels by City employees doing inspection on systems, machinery and equipment for capital projects, funds for which can be provided with the project budget. Such travels must be paid by the City, NOT the vendor, before and after the awarding of contracts.
IV. POLICY A. Requirements 1. General a. All travel to attend a conference, training or other official city business must be provided for by the adopted appropriation. Requests for approval and changes subsequent to budget adoption will only be granted under special circumstances as determined by the written request and recommendation of the department/division heads and subject to the approval of the City Manager. b. Employees traveling on official city business are expected to spend City funds prudently and in accordance with approved travel requests. The limits on travel expenses established herein are not to be construed as an indication of amounts that should be spent. These are maximum amounts above which reimbursement cannot be made without prior approval. Employees should be as conservative as circumstances permit in the expenditure of funds while traveling on official city business. c. It is recommended that whenever feasible, only one representative from each department, division or function attend the training at a time. Sharing of materials from the training is encouraged. d. All training shall be scheduled in such a manner as to avoid interruption of providing services to the public. e. Emphasis shall be placed on specialized or targeted training identified in the employee’s work plan and personnel evaluation report. f. Local training should be a priority over training held outside the central New Hampshire area. Employees should not travel outside the central NH area if the same or similar training is available within a reasonable time-frame. g. Conventions/conferences attendees are expected to diligently attend and actively participate on all the seminar sessions and activities of the conference throughout the City approved period of attendance. 2. Applicability This policy applies to the following whether they are specifically or generally identified or provided for in the budget: a. All official city business travels and trainings defined in Section III above, and b. Approved one day or less than a day attendance at regular monthly or quarterly meetings of professional associations, if budgeted. 3. Pre-Authorization The Travel/Training Request Form must be approved prior to departure for all official city business travel and training defined in Section III above EXCEPT for no-cost travel, business breakfast/luncheon meetings and pre-approved travel. The Travel/Training Request Form must be submitted to the Finance/Control Div. at least two weeks prior to the date funds are required or date of travel, whichever is earlier. 4. Advance Funds for Approved Travel All employees are eligible for cash advances. Officials and employees of the City may request and receive advances for expenses to be incurred on City training or business if preauthorized by the City Manager. Advance amounts may be subject to adjustment by the Finance//Control Div., if appropriate. Cash advances are most
generally used for meal advances. Reductions in advance requests are typically made for expenses that are not immediately out-of-pocket by the employee such as mileage. 5. Reimbursable Expenses a. Reimbursements Employees may receive up to 100% reimbursement for essential costs and expenses for required training program, or travel if pre-authorized, subject to the availability of appropriated, unencumbered funds for the budgeted purpose and documented appropriately as herein after described. Failure to comply with the policy may result in expenses not being reimbursed. b. Essential Costs and Expense Limitations An individual traveling on City business should not profit as a result of official City business travel. Employees are expected to choose the suitable and least costly method of transportation and lodging that also meets their scheduling needs. Travel and training expenses shall be limited to essential items as specified in the pre-approved request although amounts may vary if reasonable and documented. (Note: It is suggested that if alterations of cost estimates are known before the expense is incurred that a revised Travel/Training Request be submitted. In any event, any alteration from the approved amount must be accompanied by an explanation of the need for the altered expense). In no case will reimbursements from the City, or other contributing party, exceed the essential costs. Essential travel expenses include: Program Registration, Lodging, Transportation, and Meals. c. Sales Tax Reimbursement Sales tax included in all meals is reimbursable as long as the total cost does not exceed the maximum meal allowance. Sales tax included in all out-of-state lodging, airfare and automobile rentals is reimbursable as a travel expense. 6. Non-Exempt Employees Travel a. Wages, including overtime if applicable, must be paid to the driver. b. Regular wages will be paid for travel during normal work hours (Sunday through Saturday). If the travel time is outside of normal work hours it may or may not be counted as hours worked. Check with the Personnel Department for further clarification. 7. Additional Party Co-Attendance or Co-Travel Co-attendance or co-travel of a spouse, significant other, dependent or other party along with the program attendee is acceptable under the following conditions: it shall be disclosed in connection with submission of the request; there shall be no additional cost to the City for additional party participation. All costs of the additional party shall be borne directly by the additional party and shall not be advanced by the City. The traveling employee shall be responsible for any expenses incurred by the City on behalf of the additional party. Payment by check to the City at the time of submission of the Travel/Training Request shall be made for any program registration, event or other travel expenses to be incurred by the
additional party. The traveling employee understands and will advise the cotraveling party that the City will in no manner assume any liability for expenses or loss associated with the attendance of a spouse, dependent or other party with the traveling or attending party whether it be personal injury, illness or death, or third party property loss. 8. City Credit Card Usage for Business Travel City credit cards are not issued primarily for travel purposes although under special circumstances as approved by the department head, city credit cards may be used by employees for business travel expenses. Refer to the Credit Card Policy for further information. 9. Exceeding Cost Limitations and Annual Conference Alternate Year Attendance Reimbursement for total costs for attendance are limited to the amounts budgeted. An “alternative year attendance” option exists to cover costs up to an additional 50% for Annual Convention and Conference (see definition on page 3) attendance allotment on alternate years when budgeted. 10. Program Value Report (Submitted Upon Return, if applicable) Travel reimbursement under this policy shall also be subject to the following Program Value Report being submitted or a presentation (if applicable) to the department head upon return by the attending party(ies) within two weeks of return. a. Complete the Program Value Report. For department heads, such report shall be submitted directly to the City Manager. All other attendees shall submit their report to the supervisor for review and routing to the department head. The purpose of the report is to share information about the value of the program with others, to encourage application of the tools and experiences gained by attendance for the betterment of the City and to provide overall comment upon the value for attending similar such events. Such report shall be limited to one page and shall include the prescribed information. b. Develop a presentation for other department/division personnel as determined by the employee’s supervisor. The presentation may discuss the following: • What was learned from the training? • How the training benefits the City. • Which training objective(s) was met? EXCEPTIONS: Police Background/Criminal investigative trips and mandatory credentials, certification, and training requirements for Fire staff and Police officers, however, as employee’s time is valuable to the City, attendees to any program are responsible for communicating the program value or lack of to their supervisor and program sponsor. 11. Registration Attendee shall assume the responsibility for instituting the Travel/Training Request early enough to submit advance registration to the program in order to take advantage of early registration discounts. 12. Transportation
a. Air Reimbursement for commercial air travel shall be limited to the lowest fare available with a reasonable amount of advance planning. Reservations should be made sufficiently in advance to obtain the lowest or most reasonable airfare. If a more costly method was requested or used, justification must be provided in advance or with the voucher. The passenger's portion of the airline ticket or the original transportation receipt must be submitted with the traveler’s Actual Travel/Training Expense Report for reimbursement. Boarding passes alone are not acceptable. Many airlines offer lower fares for travel on weekends. Employees should take advantage of super saver rates if possible. It is usually necessary to pay for super saver tickets well in advance of the trip. An employee may be reimbursed for a ticket prior to taking the trip. The Finance/Control Div. shall establish reasonable controls to ensure that a duplicate payment will not be made to the employee. To obtain the lower airfare, there may be additional lodging and meal expenses incurred. A cost comparison should be done to determine cost effectiveness. Employees shall not volunteer to be bumped from a flight when it interferes with program attendance. Employees may volunteer to be bumped when the result does not interfere with attendance at the training program or conference as planned. Every reasonable attempt shall be made to attend the program as planned. If bumping is at the inconvenience of the employee, e.g., on a vacation day or weekend, then being bumped, and the cost and benefit associated with a voluntary bumping are the employee’s. Complimentary tickets, airline refunds and other cash refunds, or travel credits provided for non-voluntary bumping shall become the property of the City or may be deducted from the reimbursement. Any bumping or similar activity regardless of the result shall be reported to the Finance Dept. as soon as possible. b. Privately Owned Cars (Mileage Basis) A personal vehicle may be used when City vehicle or common carrier transportation is not available or cost effective. Use of a personal vehicle for City business requires approval from the department head. Mileage will be reimbursed at the prevailing IRS standard mileage rate at the time of travel to the owner of the vehicle, regardless of the number of passengers. Charges for gasoline, accessories, repairs, depreciation, antifreeze, towing, vehicle maintenance, insurance, and other similar expenditures will not be allowed, unless otherwise provided by union agreement. These are considered operating costs of a vehicle and are covered in the mileage allowance. Mileage to and from an approved event is to be budgeted and requested for reimbursement by using the Actual Travel/Training Expense Report as a portion of the reimbursement for the total event cost and not budgeted or submitted for reimbursement along with routine business mileage. In addition to mileage, the following expenses may be reimbursed: • Reimbursement for tolls will be allowed at the established rates for toll roads, tunnels or bridges. The employee's voucher should obtain receipts or identify the date, time, location and amount of the toll paid.
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Reasonable and necessary parking charges will be allowed including airport parking fees at the long-term reduced parking rate. Reasonable valet parking services, if self parking is not available. Employees traveling off site on a workday, during normal business hours, will be reimbursed the lesser mileage either from their home or from their office to the approved event. If the employee returns on a non–working day they are eligible to claim mileage reimbursement for travel from the event to their home.
Employees are responsible for the payment of all fines, or moving violations while using privately owned vehicles on City business. SUCH FINES ARE NOT REIMBURSEABLE UNDER ANY CIRCUMSTANCES. c. City Owned Vehicles Where possible and practical, City vehicles rather than personal vehicles shall be used for travel. All purchases of gasoline, oil etc. will be reimbursed. Any auto emergency items must be explained. Individual employees are responsible for payment of fines for parking or moving motor vehicle violations while using City owned vehicles. The City shall not under any circumstance reimburse such fines. Only City employees are permitted to drive the vehicle while on City business. d. Car Rental Rental automobiles may be used when the overall cost of the rental is less than the cost of other reasonably convenient means of transportation such as taxicabs, or when there is no other means of transportation available. Rental cars must be requested in advance and must be justified on a need and cost basis over other forms of travel. An original detailed receipt is required. The reservations should be awarded to the lowest priced rental company after having received pricing from three (3) travel agencies and/or rental companies. If the anticipated use of a rental vehicle will be sufficiently long enough to justify a weekly rate over a daily rate, then a weekly rate should be taken. Attending employees must elect a compact car, if available, with only the features necessary to perform one's duties adequately. Inquiries should be made of automobile rental agencies as to whether they offer discounts to City employees. Employees authorized to obtain rented automobiles should decline the rental agency's collision damage waiver. The City provides insurance coverage for all rental cars used for official City business. Car rental reservations should be placed under the name of the City of Concord, AND the employee approved to rent the car for insurance purposes. e. Taxicabs, Limousine and Shuttle Service Charges for taxi and airline limousines, including tips at a reasonable market rate of the charge, are reimbursable when other modes of travel are not available or practical. f. Expenses to and from Transportation Terminal
Employees may incur charges traveling to or from a transportation terminal, such as an airport, train or bus station. Employees will be reimbursed actual costs for taxi or common carriers between residence and transportation terminals. When transportation to and from the transportation terminal is provided by a family member or friend, the employee may be reimbursed for automobile mileage at the current IRS standard mileage rate for up to two (2) round trips and associated paid tolls. The routing of each trip for mileage computation shall be by the most common traveled route unless unusual circumstances warrant other less direct routes. Department heads are responsible for determining if costs are reasonable and necessary and are subject to approval by the Finance Director. g. Unused Tickets Occasionally, trips must be canceled after tickets are purchased. The department should try to obtain a refund for the ticket, or apply the ticket price to a future trip. If a trip is changed or canceled at the direction of the department, the employee will not be responsible for any costs incurred due to the cancellation of the trip. If the trip is canceled for the employee's convenience, the employee may be responsible for reimbursing the department for the costs incurred. Depending on the circumstances involved, each department has the authority to request whether or not the employee will be required to reimburse the department. The Finance Director will have the final judgment over whether a reimbursement is due. h. Others Use of other means of transportation such as common carriers (bus or train) should be considered, when it may be the most economical, and must be approved in advance. Extended stay arrangements can be requested by the employee and shall be approved or disapproved at the option of the City in order to promote the business needs of the City or to achieve the lowest overall cost of the program, considering travel, hotel and overtime or wages to be incurred. Non-reimbursable costs include, but are not limited to, personal vehicle repairs, parking tickets, fines and traffic violations, personal auto mileage (nonbusiness), baggage lost by transporter, business travel insurance & all other types of insurance, airline frequent flyer programs, rental car club membership, first class travel, and other personal expenses. 13. Meals a. Meals and Incidental Expenses (M&IE) Per Diem reimbursement limits are established by the City Manager as follows: WHICHEVER IS HIGHER BETWEEN: The City maximum M&IE rate which is as follows: $ 8 Breakfast $ 12 Lunch $ 20 Dinner $ 40 Maximum total per diem including tax and gratuity
OR The IRS prevailing maximum M&IE rate of the location you’re traveling to, broken down as follows: 20% of IRS max M&IE rate Breakfast 30% of IRS max M&IE rate Lunch 50% of IRS max M&IE rate Dinner 100% of IRS max M&IE rate Includes tax and gratuity The IRS prevailing maximum M&IE rates are updated every year and can be accessed by going to http://www.irs.gov/pub/irs-pdf/p1542.pdf or you can call the Finance/Control Division for assistance. Meal allowance includes coffee, snacks or other beverages consumed during the day. If the maximum rate is not reached on any day, the remaining amount does not accrue and cannot be applied to other expenses. Program banquet costs shall be acceptable as a substitute for the same meal expense during the day if noted on the travel request. Expenses must be evidenced by original receipts. Credit card receipts showing only the total will not be accepted. Individual meal allotments may be exceeded, if documented, but the daily per diem may not. No alcoholic beverages are reimbursable. Suggested server tip for meals should not exceed 20% of the bill. b. If a meal is prepaid, or otherwise included with the trip expense (e.g. conference registration, bed and breakfast, airfare, etc) and the employee chooses to dine elsewhere, the cost is not reimbursable. c. To receive a full day’s meal allowance reimbursement, an employee must be on travel status for a full 24-hour period. Figure a 24-hour period from the time of departure on day #1 to the same time on day #2, and to the same time on each succeeding day. Up to $40 for meals may be reimbursed for each complete 24hour period. d. For travel that exceeds 24 hours, meal costs may be claimed, if itemized, as follows: CITY M&IE
IRS Current M&IE
20% of current IRS max M&IE rate of current IRS max M&IE rate of current IRS max M&IE rate of current
WHICHEVER IS HIGHER
Breakfast - if travel extends beyond one (1) hour before the beginning of regular commute to work. - if travel extends one (1) hour beyond employee regular lunch hour - if travel extends one (1) hour beyond employee regular end of work hours - per 24-hour period
IRS max M&IE rate
e. For business travel that is less than 24 hours in duration and is away from the employee's normal work location, a meal allowance may be claimed as follows: CITY M&IE
IRS Current M&IE
20% of current IRS max M&IE rate of current IRS max M&IE rate of current IRS max M&IE rate
WHICHEVER IS HIGHER
Breakfast - if travel extends beyond one (1) hour before the beginning of regular commute to work. - if travel extends one (1) hour beyond employee regular lunch hour - if travel extends one (1) hour beyond employee regular end of work hours
NOTE: Items c, d and e meal reimbursements will only be approved based upon completion of the boxes – Time Departed and Time Returned – of the Actual Travel/Training Expense Report. f. If meals are included in registration fees, meal allowance expenses should not be claimed for those meals, including meals served as part of the transportation accommodations when the cost is included in the transportation charge (e.g., if one lunch is included, reduce the daily subsistence amount by $13). A copy of the conference agenda and registration form should be submitted with the Travel /Training Request Form showing conference provided meals. 14. Lodging The City's policy on lodging takes employee safety into consideration when making allowances for a choice of lodging. Travelers are entitled to accommodations that are suitably located and meet reasonable standards for safety, cleanliness and comfort. a. Reservations Attending employees are expected to incur the least expense to the City when a selection of rooms and rates are available. Where two or more employees are traveling to the same program, sharing hotel rooms should be considered if appropriate as determined by the traveling parties. Attending employees may stay in a standard room, single or double occupancy room rate (whichever is lower), at a non-luxury hotel and are expected to take advantage of reduced rates by making travel reservations early subject to approval. Travelers should request the hotel’s special rate, such as a government rate. Travelers should request and record the hotel reservation number in case of billing disputes and to expedite the check-in process. Travelers should be aware of the hotel’s late check-in and check-out procedures to avoid expense charges.
When traveling to a conference, the City assumes attending employees will stay at the hosting hotel. If there is a choice of hosting hotels, attending employees are expected to stay at the least expensive property.
b. Hotel Upgrades Hotel room upgrades are not reimbursable expenses. Travelers may choose to upgrade a room, but the difference in the price of the standard single or double occupancy room rate (whichever is lower), and the upgrade, is the traveler’s responsibility. Hotel room upgrades must be explained on the Actual Travel/Training Expense Report. c. Hotel Cancellations Charges caused by failure to cancel guaranteed reservations are not reimbursable. Attending employee(s): Should ask for the hotel’s cancellation policy at the time of booking, Notify either the hotel or the organization with whom the reservation was made to cancel a room reservation, Remember that cancellation deadlines are based on the local time at the destination hotel, and Request and record the cancellation number in case of billing disputes. d. Phone Calls and Other Personal Expenses Personal charges appearing on a hotel bill should be deducted before submitting the reimbursement. Personal expenses such as in-room movies, video rentals, in-room alcoholic beverages and mini bar services, baby-sitting, room service, and recreational activities are non-reimbursable expenses with exception of certain personal calls. City business related calls are allowed. These calls should be itemized on the travel expense voucher or the original receipt, listing the area code, number called and actual cost. Two personal calls of reasonable duration are allowed, usually for notification of safe arrival and prior to departure. If this policy is exceeded due to an emergency, the traveler must justify the exception on the Actual Travel/Training Expense Report. If traveling with a guest and occupying a double room, the traveler must indicate the single room rate on the Actual Travel/Training Expense Report. If there is a difference between the single and double room rate, the traveler is responsible for the difference. Reasonable tips for luggage assistance and housekeeping service are allowed when itemized. Expenditures for laundry, barber, and similar items are considered personal expenses and are not reimbursable. e. Hotel Internet Access Internet services charges must be work related and pre-approved by the department head and the IT Dept. for security and laptop configuration. f. Overnight Lodging Within Commuting Distance
Overnight lodging shall not be incurred for employees participating in one or multiple day conferences or training when such is held within a reasonable commute from the normal City worksite or employee’s residence, whichever is closer to the conference or training site (approximately 75 miles which includes Boston, MA). Exceptions to this rule include: Special circumstances identified by the attending employee and recommended by the department/division head that could cause the traveling employee(s) to have to arrive early or stay late for a purpose specifically related to attendance at the program. Such exception must be requested upon submission of the travel request. Costs related to the round trip commute exceeding the cost of overnight accommodations. g. Lodging Documentation Lodging receipts must show the breakdown of charges. When the lodging receipt indicates there were two people in the room, a notation should be made on the Actual Travel/Training Expenses Report indicating the following: The room was shared with another City employee and state their name (in this case the full rate will be allowed); The room rate has been reduced to the single rate (because the person who shared the room was not a City employee); or The single rate and double rate are the same price regardless of how many people were in the room. Check with the hotel to see if they offer two different rates. h. Hotel Frequent Guest Programs Many hotels have frequent guest programs that reward travelers with free accommodations in exchange for a specified number of paid room nights at the hotel. The City will not reimburse attending employee(s) for the cost of free accommodations used for business travel. Employees are advised not to use their hotel frequent guest credits for City business. 15. Other Personal Expenses Are Not Reimbursable This includes entertainment and non-business related activities and expenses. Nonbusiness related activities are those activities participated in by the traveling employee that are incidental to the purpose of the business travel but not essential to it. For example, shopping, entertainment, laundry, transportation to and from meals, or other similar activity. Non-business activities may be conducted during, in advance or after the business travel only at the employees risk and are subject to rules governing the use of annual leave. 16. IRS Requirements and Taxability of Business Expenses The City does not report business travel reimbursements as employee income because these reimbursements are treated as paid under an accountable plan. It is the City’s intention to limit reimbursements to employees for amounts that are permitted by the Internal Revenue Code as business expenses. Employees are responsible for any taxes or penalties on travel reimbursements that may be considered as income by the IRS.
a. The Internal Revenue Service requires the withholding and W-2 reporting for the following types of travel reimbursements: Per diem amounts paid in excess of the rates allowed by the federal government which are not supported by receipts Mileage reimbursements in excess of the maximum Federal Rate b. Under the accountable plan, travel cash advances and reimbursement of expenses must include all three of the following rules: Cash advances and reimbursements must be made for business expenses only and must be reasonably related to the expenses the City is expected to incur. Travelers must provide a statement substantiating the amount, time, use, and business purpose of expenses within a reasonable time. Original receipts must be attached to the statement. (The City’s Actual Travel/Training Expense Report with original receipts attached and submitted within two weeks after trip completion will meet this requirement). Employees must return any advance amounts in excess of substantiated expenses within a reasonable time. (City policy: two weeks after completion of the trip). If you meet the IRS three rules for the accountable plan, the City will not include any reimbursements in your income in box 1 of your Form W–2. (Reference: IRS Publication 463- Travel, Entertainment, Gift and Car Expenses Chapter 6) 17. Processing/Documentation Requirements a. The City requires travelers to file the Actual Travel/Training Expense Report within two weeks of trip completion. b. The Travel/Training Request Form, and the Actual Travel /Training Expense Report shall be filled out completely and each expense item shall be listed chronologically and in the proper column and with the totals carried forward as required. Blank lines will be assumed to be zero. The traveler and the departmental/division head, must sign all Travel/Training Request forms and the Actual Travel/Training Expense Report(s), and complete the Program Value Report (if applicable). All original receipts should show expense itemization and documentation of expenses for extenuating circumstances, if applicable, must be attached to the Actual Travel/Training Expense report. If cash advance exceeds actual travel expenses, employee must prepare a check payable to the City. c. The City requires travelers to submit the following documentation to substantiate expenses on their expense report form: Air/Rail – original ticket receipt. Hotel – hotel folio. Car Rental – car rental agreement receipt. Personal Car Usage - receipts for tolls and parking and daily mileage log.
Meals/Entertainment – credit card receipt showing details or cash register receipt (no restaurant tear tabs).
In Addition: Photocopies will be acceptable only with a detailed explanation of why the original is unavailable. Receipts must include the name of the vendor, location, date, purchase detail, and dollar amount. Credit card statements or credit card charge slips are not acceptable in lieu of receipts. d. Missing Receipts A complete written explanation of the expense showing the amount, date, place and essential character of the expense AND the reason for the missing receipt must be signed by both the traveler and the department/division head. In the event of a missing airline receipt (last page of the ticket stub), the written explanation must be accompanied by some form of documentation. The agency issuing the original ticket must be contacted and a copy of the receipt requested. If the traveler is unable to obtain a copy of the airline receipt, a copy of the itinerary and one of the following must be included with the missing receipt statement: Credit card charge slip Record of charge and billing statement Canceled check or other record of payment e. Incorrect or Incomplete Actual Travel/Training Expense Reports Will be returned to the attending employee and will be reviewed by the department/division head May result in delay of reimbursement The most frequent reasons for returned Actual Travel/Training Expense reports include: Missing traveler's and/or department head signature Inadequate business purpose explanation (required by the IRS) Missing receipts without written explanation 18. Fraudulent Claims Any employee who deliberately falsifies any document or record is subject to disciplinary action up to and including termination, as well as possible filing of civil or criminal charges. Further, offering a false instrument for filing is a violation of RSA 641:3, Unsworn Falsification, a misdemeanor. Employees, including supervisors, who knowingly misrepresent the facts in connection with this policy or who knowingly file or sign any form which contains deliberate false statements given with intent to defraud the City may be subject to the aforementioned actions. B. Responsibilities 1. City Manager
It is the City Manager’s responsibility to review each department/division’s training budget and travel requests during the budget process to ensure that the City’s objectives are met. 2. Department/Division Heads a. Prepare travel and training budget requests that meet the needs of the department and the responsibilities of the employees, within budget constraints. b. Obtain prior budget approval of the City Council for all out-of-state training and attendance at conferences. c. Whenever the City may benefit from a number of employees participating in a training course, department/division heads should consult with the Personnel Division to determine the feasibility of providing the training in-house. d. Verify that all charges are actual, reasonable and necessary. e. Authorize travel only when necessary. Determine if attendance at conventions or seminars is in the best interest of the City. f. Ensure compliance with travel policies and procedures. g. Train department supervisors and staff in proper procedures for reimbursing travel expenses or seek training. h. Ensure that employees obtain required advance approvals for travel and transportation at least 14 days prior to payment being requested or date of travel, whichever is earlier. i. Provide for and control all travel related documents in their custody. j. Review and approve travel requests and ensure that reimbursements are complete and timely. k. Ensure that exceptions or waivers are justified and necessary with a written explanation of the reasons for or denial of the request. Anticipate the need for such exceptions rather than waiting to be asked or risking possible rejection of the costs. 3. Supervisors a. Determine that training for any employee will not interrupt service to the public and every attempt shall be made to avoid payment of overtime or hiring of temporary help while the employee is attending training. b. Verify that training is not available through internal City-wide training. c. Determine that the training is consistent with the budget, employee’s work plan and responsibilities and is equitable within the work unit. d. Know City travel policies and procedures. e. Approve requests for staff to be in travel status only when necessary. f. Review travelers' itinerary to make sure travel is in the most effective manner. g. Verify that travel request and reimbursement forms are within allowable rates and all required documentation is attached. h. Review and certify traveler’s Travel/Training Request and Actual Travel/ Training Expense Report. i. Review and sign the Program Value Report, if applicable. j. Forward to the Finance/Control Div. the following upon completion and approval: No later than Two Weeks before date of departure or date payments are required, whichever is earlier:
(1) Travel/Training Requests with accompanying completed registration form, which indicate costs associated with the event, and conference agenda/brochure, and airfare cost (if applicable) (2) Payment Voucher showing Item (1) above for cash advances and prepaid expenses such as airfare and registration. Within Two Weeks Upon Return (1) Actual Travel/Training Expense Report with original, detailed receipts 4. Attending Employee a. Know City business travel/training policies and procedures. b. Obtain all necessary travel documents including a copy of the registration and program brochure to be submitted with the Travel/Training Request Form. c. Obtain necessary approvals for travel (Travel/Training Request Form), including method of travel. d. Maintain an accurate record of expenses, including departure and return times, and mileage. e. Obtain required receipts or documentation. See Policy Section 17. Processing/Documentation Requirements for details. f. Claim reimbursement only for actual allowed expenses within reimbursement rates. g. Account for any cash advance received. h. Complete and submit the Actual Travel/Training Expense Report accurately and timely. i. Complete the Program Value Report and/or develop a presentation based on the training just attended, if applicable. j. Submit the Program Value Report to the supervisor, if applicable. V. PROCEDURES A. Travel /Training Request Form Approval and Employee Attendance. Performed By:
1. Completes a Travel/Training Request form. 2. Forwards request form to immediate supervisor or department/division head. 3. Determines need for employee to attend training and/or incur business-related travel expenses, in accordance with City budget plan, City policies, bargaining contracts and training needs assessment. 4. Determines availability of funds in department training/travel budget. 5a. Approves/disapproves Training/Travel Request. 5b. If disapproved, returns request and meets with employee. 5c. If approved, submits approved Training/Travel Request form in duplicate to the Finance/Control Div. at least two weeks prior to the date funds are required, or date of departure, whichever is earlier. With the request includes a copy of program description showing all costs related to the travel and function provided meal/s.
Department/Division Head or Supervisor
City Manager Controller Department/Division Head
Finance/Control DivAccounts Payable
Department Head/ Division Head/ Attending Employee
6. Provides the attendee a copy of the completed and signed Travel/Training Request 7a. Verifies availability of funds, timeliness and completeness of form. 7b. If necessary refers to Personnel Director for review with regard to City training programs. 8a. If approved, authorizes appropriate cash advance amount if requested, signs and sends to City Manager for approval/disapproval. 8b. If disapproved returns to Department for clarification. 9. Reviews for consistency with City policy, priorities and budget. 10. Returns copy to the Finance/Control Division. 11. Retains copy in folder for future comparison to vouchers and follow-up. Returns original to Department. 12. When Travel/Training Request Form is returned “approved”, and if advance funds are requested, prepares and signs Payment Voucher in amount(s) authorized for advance by Controller. Separate vouchers may be submitted for hotel, airfare, registration, etc., as required, payable to the vendor. A completed registration form showing the costs associated with the event, invoice or other acceptable advice must accompany each separate voucher. Additional copies of any remittance to be sent with the check must be accompanied with the payment voucher. If applicable, payment by check to the City at the time of submission of the Travel/Training Request shall be made for any program registration, event or other travel expenses to be incurred by the attending employee’s additional party. 13. Submits voucher to Finance/Control Div., at least two weeks in advance of date payment is required or date of departure, whichever is earlier. Vouchers may be submitted concurrently with the travel request. They are subject to alteration. 14. Reviews Travel/Training Request. Checks payment voucher against approved Travel/Training Request Form. 15. If okay, prepares for payment or issues advances. 16. If incorrect, returns to department/division for clarification. 17. Receives a copy of the approved Travel/Training Request Form, and processed payment voucher.
B. Completion of Program and Attendance Performed By:
1. Upon return from training/travel completes the required Actual Travel/Training Expense Report. 2. Maintains accurate records of costs incurred. (Includes receipts for lodging, registration, meals, and travel. At a minimum, receipts must be provided for hotel, travel and registration. For missing receipts, please see Processing /Documentation Requirements above.) 3. Prepares a full accounting of costs incurred, including overtime – if any, and including all costs by purpose on a daily basis
Department/Division Head or Supervisor
subtracting any advances, or non-permitted expenses, and yielding the final amount payable to the City or the employee. 4. If an attendee cash advance exceeds actual travel/training expenses, prepares a check payable to the City. 5. Prepares Program Value Report (or a presentation), if applicable. 6. Submits all completed paperwork to immediate supervisor or department/division head for approval – (a) Actual Travel/Training Expense Report, (b) Original, itemized receipts (c) Program Value Report (if applicable) and (d) check payable to the City (if applicable). 7. Reviews and approves the Actual Travel/Training Expense Report. 8. Within two weeks of return, submits to the Finance/Control Div. The approved Actual Travel/Training Expense Report with documentation/original receipts attached. 9. Reviews and signs employee Program Value Report (if applicable). 10. Matches Travel /Training Request and Payment Voucher to the final Actual Travel/Training Expense Report. Reviews documentation, as necessary. Ensures compliance with IRS requirements. 11. Ensures accountability of cash advances, if any. 13a. If all paperwork is in order, processes for payment, (or receipt), on the next payment list. 13b. If not returns to the attending employee for further clarification and review by the department/division head.
VI. AUTHORITY/REFERENCES City of Concord Code of Ordinances: Pre: 3.18; Pre: 3.25; Pre: 3.30; 31/1c; 31.5b. City of Concord Administrative Code 30-2-5. US Internal Revenue Service Publication 463, Travel, Entertainment, Gift and Car Expenses US Internal Revenue Service Publication 1542, Per Diem Rates State of NH RSA (Revised Statutes Annotated) Chapter 641 Falsification in Official Matters – 641:3 Unsworn Falsification VII. FORMS (Available online) A. Travel/Training Request #2.4e (As revised) B. Actual Travel/Training Expense Report C. Program Value Report
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