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HomeMy WebLinkAboutRes 1874 - Expense Reimbursement Policyf Washington i �� Resolution i A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING AN EXPENSE REIMBURSEMENT POLICY. WHEREAS, an expense reimbursement policy is an important tool for managing reimbursements to employees, elected and appointed officials, chaplains, volunteers, and members of boards and commissions; and WHEREAS, an expense reimbursement policy increases internal control; and WHEREAS, it is the responsibility of the City Council of the City of Tukwila to provide policy direction through the passage of motions and ordinances, adoption of resolutions, and final approval of the budget; and WHEREAS, an expense reimbursement policy establishes appropriate methods for reimbursement of expenses incurred by employees, elected and appointed officials, chaplains, volunteers, and members of boards and commissions; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY RESOLVES AS FOLLOWS: Section 1. Purpose. To establish a policy and procedures for reimbursing City employees, elected and appointed officials, chaplains, volunteers and members of boards and commissions for travel, subsistence and related expenses incurred and paid for by them that are reasonable and directly related to the individual's service on behalf of the City. Section 2. Application. City employees in all departments and divisions, elected and appointed City officials, chaplains, volunteers, and members of boards and commissions. Exception. City Councilmembers shall follow the "Councilmember Travel Policy" for expenditures in conjunction with travel and training. Section 3. References. RCW 42.24, et seq., IRS Rev. Rul. 2006 -56, IRS Rev. Proc. 2005 -67, the website of the federal office of the General Services Administration (GSA), and the City's purchasing card policy. W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 1 of 9 Section 4. Definitions. 1. "Authorization." Refers to the process by which all travel expenses must be approved by someone other than the traveler; authorization should be from a direct supervisor, manager or department director. 2. "Coach class." Refers to the least expensive airline accommodation, also known as "economy class" or "tourist class." 3. "Continental breakfast." Defined as a light breakfast generally consisting of juice, bread or pastry and a hot beverage such as coffee or tea, and which may also include fruit. 4. "High -cost locations." Refers to specific cities or areas identified in the per diem tables by the General Services Administration for which per diem rates for food and lodging are higher than the standard rate. (Reference the GSA website.) 5. `In -state travel." Refers to travel within the State of Washington. 6. "Official residence." Refers to the city, town or other location where a staff member maintains a residence that is used as a primary domicile by the staff member. 7. "Official duty station." Refers to the city, town or other location where the staff member's office is located, or the city, town or location where the staff member's work is performed on a permanent basis. 8. "Out -of -state travel." Refers to travel outside the boundaries of the State of Washington. 9. "Per diem." Defined as the allowable amount covering meals, incidentals and lodging while in travel status per the GSA. 10. "Staff member." As used in this policy, "staff member" refers to City employees, elected or appointed officials, chaplains, volunteers, and members of boards and commissions. Exception. City Councilmembers shall follow the "Councilmember Travel Policy" for expenditures in conjunction with travel and training. 11. "Temporary duty station." Refers to a fixed location where a staff member has been temporarily assigned to work for a specific period of time for less than one year. 12. "Traveler." A staff member as defined in this policy, or authorized non -staff member, that is in travel status while on official City business. 13. "Travel status." Travel status begins two hours before a domestic flight and three hours before an international flight. A staff member is in "travel status" when travel is on behalf of the City, for official City business and one or all of the following conditions are met: • Travel is on behalf of the City, for official City business. • The staff member stays overnight • The staff member's travel extends the scheduled work day by 3 hours beyond the staff member's regularly scheduled work day. W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 VC: bjs Page 2 of 9 • Travel occurs more than 50 miles one way (most direct route) from either the official duty station or official residence, excluding the normal commute. Section 5. Reimbursement Requirements. A. Administration. 1. As required by State Law and the State Auditor's Office, individual claims for reimbursement must be detailed and supported for all monies spent conducting City business. To the extent, if any, that this policy and the reimbursement amounts included conflict with any bargaining unit contracts, the contracts shall be used to determine reimbursement. Claims for reimbursement submitted pursuant to a union contract(s) are not eligible for payment of per diem, but will instead be based on documented, itemized receipts at amounts in accordance with the terms of the applicable union contract(s). 2. A claim for personal reimbursement must be submitted in accordance with this policy and procedures within 30 days of the date the expense was incurred. No reimbursement requests will be authorized for any expenses incurred in a previous budget year. B. Approvals. 1. Authorization of travel is required, and authorization shall be administered in accordance with the current budget or other effective means. 2. Claims for expenses must be signed by a department director or direct supervisor, manager or individual with expense - approval authority as authorized by the department director. Department director claims must be signed by the City Administrator or Mayor. C. Documentation. 1. Claims for personal reimbursement must be accompanied by the vendor's original receipt that shall include the transaction date, vendor name, amount paid, and a detailed listing of items /services received; and must be submitted on the Expense Reimbursement Form, certified and signed by the individual seeking reimbursement. 2. If a staff member is filing a claim for reimbursement on behalf of others, the following detailed items must be included with the claim: a. The names of the individuals who traveled, partook of meals, or otherwise incurred expenses for which reimbursement is sought. b. Identification as to whether each individual is a staff member with the City and, for any non -City staff members listed, their job title (or other comparably - identifying information) and their connection with City business. c. Identification of the business or individual that provided the lodging, meals, or other services in question; dates; and times. W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 3 of 9 d. A detailed breakdown of the amounts paid for which reimbursement is sought. e. A statement sufficiently detailed to show what City business was being carried out when the expenses were incurred. Section 6. Travel Related Expenses. A. Reimbursement for reasonable costs of business travel is available when authorized. For conferences offered at various locations, the City reserves the right to require staff members to attend the closest conference location, if available, to minimize travel costs. B. Individuals issued a City credit card are to use the card for costs incurred for business travel, when authorized. However, if an individual elects to claim per diem for meal reimbursement (versus actual cost), the individual must use their own funds and seek reimbursement pursuant to this policy and procedures. C. If an individual desires to have his or her family member(s) or guest(s) accompany him or her on any City related travel, the individual shall do so at their own expense. At no time will the City pay for expenses incurred in relation to family or guest accompaniment. Any change in itinerary made solely for the benefit of the staff member shall be done at the staff member's expense. Expenses for staff members must be kept separate from non -staff members, and the City reserves the right to reject a request for reimbursement where staff member and non -staff travel expenses have been improperly comingled. D. When travel costs, registration fees, and /or other fees have been paid by the City on behalf of an authorized staff member, and the authorized staff member fails — without good cause —to attend the event, the authorized staff member shall reimburse the City the amount(s) paid by the City. Whether good cause exists to excuse an absence shall be determined by the Department Director, City Administrator or Human Resources Director. Section 7. Transportation. A. General. Staff members are encouraged to use mass transit, where available and feasible, in an effort to minimize travel expenses. Reasonable transportation expenses for approved travel will be reimbursed. The most direct and cost effective mode of transportation will be the basis for the reimbursement. Where feasible, groups of staff members traveling together shall utilize carpooling methods to minimize the cost of commuting expenses. B. Air Travel. The maximum reimbursement of air travel expenses shall be no greater than coach class or its equivalent. Prudent effort shall be made to find the least expensive airfare which provides reasonably timely service. C. City Vehicles. City staff members are encouraged, whenever possible and vehicles are available, to use City motor pool vehicles for local travel. Operating City - owned vehicles requires a valid Washington State driver's license. W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 4 of 9 D. Rental Vehicles. If it is more convenient and cost effective for more than one staff member to travel together, a vehicle may be rented if no City -owned vehicle is available for use. The City will reimburse for the purchase of supplemental insurance, the actual cost of fuel, and other necessary and related expenses, at the City's discretion. Receipts for actual expenses must accompany the Expense Reimbursement Form in order to obtain reimbursement. E. Personal Vehicles. 1. Privately -owned vehicles with auto insurance coverage sufficient to comply with RCW 46.30, et seq., may be used for official travel. If a staff member drives their own vehicle on City business, the staff member will be reimbursed the IRS mileage rate for each mile driven on City business. If an individual elects to drive rather than fly, mileage will be reimbursed in an amount equal to the reasonable cost of a round -trip coach airfare to the applicable locale, or the current mileage reimbursement rate established by the Internal Revenue Service, whichever is less. The IRS mileage reimbursement rate is inclusive of all costs associated with a personal vehicle including, but not limited to, gasoline, maintenance, wear and tear and auto insurance. 2. Mileage reimbursement will be at the City's discretion, and may be based on mapping software, odometer readings, or an average thereof. 3. When submitting a request for mileage reimbursement, staff members shall separate "point -to -point mileage" (driving to one destination using the most direct route) from "vicinity mileage" (driving to several destinations), as follows: a. Point -to- point: Use online map services to calculate point -to -point mileage. Staff members must include supporting documentation (i.e. an online map service or the car mileage and rates table printout) for reimbursement. b. Vicinity miles: Use the odometer reading to calculate vicinity mileage (e.g. picking up samples, visiting various sites within a central destination, conducting interviews, etc.) and include a mileage log with the Expense Reimbursement Form. 4. Staff members travelling from home to a temporary duty station will be reimbursed for the shorter distance of: home to the temporary duty station, or regular place of work to the temporary duty station. F. Taxis, Shuttles, Public Transportation. The City shall pay for the least costly and appropriate mode of transportation. Section 8. Lodging. A. Whenever lodging is procured for business travel purposes, staff members are encouraged to take advantage of any and all discounts available to them, including asking for a "government rate." W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 5 of 9 B. Lodging, more than 50 miles. Staff members may be reimbursed for lodging when traveling on City business, when the destination is more than 50 miles (based on the most direct route) from the staff member's official residence or official duty station, whichever is closer to the destination, and the stay is in a commercial lodging facility. C. Lodging, less than 50 miles. Staff members may be reimbursed for lodging within 50 miles of the staff member's official residence or official duty station with written approval from a department director or direct supervisor, manager or individual with approval authority as authorized by the department director (authorization via e- mail is acceptable for these purposes only), if one of the following conditions is met: 1. The staff member is attending back -to -back late night/early morning meetings and daily round -trip travel is unreasonable. 2. The staff member is acting in a custodial or leadership role and must, as part of the staff member's duties, lodge with prisoners or other non -staff members. 3. The staff member needs to avoid driving in severe inclement weather. 4. The staff member's department director determines that the staff member performs critical functions and must remain at the workstation during emergency situations and the staff member has an approval letter (authorization via e -mail is acceptable for these purposes only) from the department director, City Administrator, or Mayor. Section 9. Meals. A. General. Reasonable and necessary meals incurred directly by the staff member while traveling on City business may be reimbursed, including reasonable gratuity (not to exceed 20% of the base price for the meal, unless automatically billed by vendor). The staff member must be in travel status to qualify for reimbursement. B. Reimbursement Method. Meals will be reimbursed at either the actual documented cost up to the per diem limit for the destination location, or the current prevailing per diem rate for the destination city (per GSA website). C. Meals Qualifying for Reimbursement (staff member must be in Travel Status). TRAVEL STATUS_ TIME PERIOD MEALS REIMBURSABLE If Travel Status begins: Before 8:00 Ann Breakfast, Lunch, Dinner Between 8:00 AM — 2:00 PM Lunch, Dinner Between 2:00 PM — 6:00 PM Dinner TRAVEL'STATUS TIME PERIOD MEALS REIMBURSABLE If staff member comes off Travel Status by returning to the official duty station or official residence: Before 12:00 NOON Breakfast Between 12 noon — 6:00 PM Breakfast and Lunch After 6:00 PM Breakfast, Lunch, Dinner w: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 6 of 9 D. Maximum Per Meal Reimbursement. The maximum reimbursement amount for both per diem and actual costs incurred is determined or capped by the rate in effect during the time of travel according to the GSA website. The $5.00 GSA "incidental allowance" is allocated to meals as follows: $1.00 Breakfast, $2.00 Lunch, and $2.00 Dinner. For staff members using a City credit card to pay for allowed meals, if actual costs (meal, tax and tip) exceed the GSA per diem allowance, the staff member shall pay the excess amount to the City in the form of a check. E. Non - Reimbursable Meals. The following meals will not be reimbursed if they are provided through another means, including but not limited to meals included in a lodging package or as part of a conference: 1. Meals included in the price of lodging, such as full breakfasts. Airline meals or "continental breakfasts" will not be considered a full meal, meaning the staff member will be reimbursed for that meal per this policy. 2. Meals included in a registration fee. For reimbursement of meals related to travel for conference or training attendance, a copy of the agenda or program must be attached to the Expense Reimbursement Form before meals will be reimbursed. 3. Any meal provided, regardless of whether or not consumed, at the function the staff member attended. Section 10. Miscellaneous Travel Expenses. The following expenses are eligible for reimbursement, at the City's discretion, if they relate to the conduct of official City business, are necessary and reasonable business expenses, and are consistent with efforts to minimize the cost of travel for City business: 1. Parking 2. Ferry tolls 3. Internet access, if necessary to complete official City business 4. Transit fare 5. Bag check fees Section 11. Non - Reimbursable Expenses. Items for which no reimbursement shall be authorized or allowed include, but are not limited to: 1. Laundry, cleaning or valet services (except for uniformed staff members otherwise allowable according to labor agreements). Laundry or cleaning is allowable, up to $15.00, for overnight stays in excess of five consecutive days. 2. Alcoholic beverages and tobacco. 3. Entertainment, including in -room video rentals. 4. Personal phone calls or telegrams. 5. First class or business class airfare when economy or coach class is available. W: \Ward Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 7 of 9 6. Meals and lodging in lieu of other meals and /or lodging when these items are included in a reservation or registration fee. 7. Room service above the allowable meal per diem amount. 8. Fines, forfeitures, tickets or penalties. 9. Expenses of a spouse, domestic partner or any other non -staff member unless otherwise specifically pre- authorized. 10. Travel insurance. 11. Gambling expenses. 12. All other personal services such as barber, etc. Section 12. Meal Expense Reimbursement when not in Travel Status. A. City payment for business - related food and beverage when staff members are not in travel status (as defined in this policy) will be approved when the following conditions are met. 1. The food and drink is consumed only by those participating in an event relating to City business. 2. Supporting documentation must state the nature of the occasion, the attendees and an agenda. 3. Expenses are "reasonable." B. Business Meals between Staff Members and Non -Staff Members. The practice of the City providing meals to non -city staff members is discouraged. However, for department directors and above, the City recognizes there are situations where non - city staff members provide an unpaid service to the City during a mealtime. The costs of meals while conducting City business with persons other than City staff members, either locally or out of town, are authorized for reimbursement subject to the limitations described in this policy. C. Training Meals. When not in travel status as defined in this policy, it is the responsibility of staff members to provide meals for themselves when attending a training session, conference, seminar or similar event. Staff members will be reimbursed for the meal according to their union contract(s) when the previous statement is in conflict with their bargaining unit agreement. W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 8 of 9 D. Working Meals. The City recognizes there are occasions when it may be necessary for a group of public officials and /or staff members to work through a meal in order to meet a deadline or to keep a group convened in order to accomplish the task. To be considered for reimbursement as a working meal, the meeting must span over a three -hour period, which includes the group's normal mealtime. E. Business Meals between City Staff Members. Meals (including snacks) between City staff members will not normally be reimbursed. It is expected that City business between City staff members can (with the caveats listed in this policy) be conducted on City premises, during normal work hours. F. Meals with Elected or Appointed Officials. When a City staff member pays for meals where elected or appointed officials are in attendance at an event that qualifies under the Councilmember Travel Policy, any reimbursement sought by the City staff member paying for the meal will be processed under that policy. Section 13. Expense Reimbursement. Sometimes it is necessary for staff members to purchase items to conduct City business using personal funds. Purchases of this nature may be reimbursed with proper approval from the department director or with delegated authority from the department director. All requests for reimbursement made pursuant to this section must be submitted as follows: 1. Purchases under $50. Out -of- pocket purchases under $50 can be made the same day from a Petty Cash fund. The staff member shall complete a "Petty Cash" slip, obtain approval for the reimbursement/purchase, and then take it to his or her designated Petty Cash fund with the original receipt. 2. Purchases over $50. Out -of - pocket purchases over $50 may be reimbursed if the staff member submits an Expense Reimbursement Form, including the original purchase receipt. Approved claims will be reimbursed in the next accounts payable claim cycle once the Expense Reimbursement Form is submitted and approved. PASSED BY THE CITY COUNCIL OF THE CITY OF T KWILA, WASHINGTON, at a Regular Meeting thereof this day of Kr =f;cLj , 2016. ATTEST /A UTHENTICATED: ary , Christy'O'Flagbrty, MMC, City Cle oe ffie, Council Pr ent APPROVED AS TO FORM BY: Filed with the City Clerk: ' Passed by the City r Council - Resolution Number ) /--Rachel . Cfty W: \Word Processing \Expense Reimbursement Policy 2 -10 -16 vc:bjs Page 9 of 9