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HomeMy WebLinkAbout01/05/2015 Council Work Session January 5, 2015 Time as indicated below Harold E. Getty Council Chambers Roll Call. Approval of Agenda, as proposed or amended. 4:25 p.m. Travel Policy Discussion -Submitted by Michelle Weidner, Chief Financial Officer. ADJOURNMENT Suzy Schares, CMC City Clerk/Human Resource Director li TRAVEL AND MEETING GUIDELINES OVERVIEW These guidelines establish the basic policies and procedures for the expenditure of public funds for authorizing attendance, travel and reimbursement of expenses for City employees, elected officials and appointed members of boards and commissions and other individuals traveling on City business including the attendance at meetings and all training conferences by all employees and officials. Everyone who travels or attends meetings for City business purposes(or supervises someone who does) is responsible for knowing and following these guidelines. These guidelines are organized into seven sections: • General standards • Planning an official trip • Travel authorizations • Making the trip • Incurring non-travel expenses • Accounting for expenses The key documents in the administrative process are the Travel Request (TR) and the Employee Expense Record (EER). Besides ensuring that travel by City employees, elected officials and Board and Commission members is conducted in accordance with these guidelines, the EER summarizes the total cost of attending conferences, meetings, and seminars and provides documentation for vendor payments and credit card purchases. General instructions for completing and processing this fonn are also included in these guidelines. Adoption and Implementation. The Council is responsible for adopting the City's travel and meeting guidelines and for approving any significant policy revisions to them. The Mayor is responsible for developing administrative procedures as needed to implement the guidelines. In this role, the Mayor is authorized to make minor administrative changes in the guidelines as long as they are intended to carryout the purpose of these guidelines and will not have any significant policy impacts. These are overall guidelines for the City. Departments may implement more restrictive guidelines, but may not adopt any that are more liberal. GENERAL STANDARDS These guidelines do not require you to take a bus, stay in a cheap motel or eat only in fast food restaurants. They do permit you to use reasonably priced transportation and lodging. For example, a bus or a train may cost less than a plane, but the added time away from work can 1 Travel and Meeting Guidelines make these slower options more expensive to the City overall. The meal allowances established in these guidelines allow you to eat in moderately priced restaurants. In all areas, not just economy, you are responsible for exercising good judgment in requesting, arranging and making a trip. It should be thoroughly planned well in advance. Personal business should not be mixed with official business if it will cost the City anything in dollars or lost time, or if it will harm the City's interests in any way. These guidelines are not intended to address every issue, exception or contingency that may arise in the course of City travel or attendance at meetings. Accordingly, the basic standard that should always prevail is to exercise good judgment in the use and stewardship of the City's resources. PLANNING AN OFFICIAL TRIP Who can travel on City business? City employees, elected officials, board and commission members may all have reason to travel on official City business. In certain cases, others may also travel on behalf of the City (for example, trainers traveling to Waterloo to conduct City-sponsored seminars). As long as the individual is included in an approved travel request, they are authorized to travel on behalf of the City. How will you travel? When planning the transportation portion of your trip, consider all aspects of cost to the City— daily expenses, overtime, lost work time—as well as actual transportation costs. In general, common carrier (bus, train, plane) is the preferred mode of transportation. You should use an intercity bus, train or airplane unless there is a valid reason for using private transportation. For example, use of a City vehicle—especially if two or more employees or officials are traveling together—may be less expensive for travel within the State. However, as noted above, the increased time for automobile transportation—and the potential for lost work time, overtime, or increased lodging costs—should be considered in determining the best mode of transportation. If you need local transportation at your destination, use of public transit such as buses, streetcars and subways is appropriate. You will be reimbursed for these expenses. You will be reimbursed for taxis when public transit or other common carriers are not reasonably available. If a car rental is required,you may use a City credit card or request reimbursement when you return. Air Travel: All air travel on City business should be at the lowest available fare (typically referred to as coach or economy class). Automobile/Mileage: If you will be driving, you should use a City vehicle if one is available. You may use a City credit card to purchase gasoline in accordance with the City credit card policy or request reimbursement when you return. 2 Travel and Meeting Guidelines When available, courtesy shuttle services should be utilized between airports and meeting locations. Parking at the airport is reimbursable with the original receipt. If a City vehicle is not available, or there is another reason why you should drive your personal car, you may do so with the approval of your department head. You will be reimbursed at the current IRS standard mileage reimbursement rate. To drive a privately owned vehicle on City business you must: • Possess a valid Iowa driver's license. ■ Carry liability insurance limits required by the City's Insurance Committee. • Realize that any damage to the car, needed service, or repair occurring on the trip will be your responsibility,as these costs are included in the City's per mile cost reimbursement. In cases where more than one employee is attending the same event, employees will normally be expected to travel together and mileage reimbursement will be for one vehicle only. If you choose to use a personal vehicle to attend a conference,the mileage reimbursement will be limited to the lesser of(1) the actual mileage to the conference destination or (2) the equivalent of the most economical airfare. Rental Vehicles: The use of rental vehicles is not permitted unless there is no other transportation available or when alternate transportation would be more expensive or impractical. When rental vehicles are used, the least expensive vehicle practical will be used. Rental cars may not be used for personal use unless reimbursed. When will you go? By what route? You should schedule your trip so that you leave at the latest reasonable hour and still arrive at your destination on time. You should also return promptly when your business is finished, thereby minimizing the time away from work and ensuring full reimbursement of all related expenses. You should generally take the most direct and commonly traveled routes. Other routes may be authorized when official business requires their use. If you take an indirect route or stop along the way for personal reasons, you will not be reimbursed for related expenses. What about compensation for travel time? When travel time exceeds your normal workweek, the City's rules for overtime apply if you are eligible for overtime. In determining overtime compensation, normal commute time should be deducted from the total travel time. Additionally, normal unpaid meal periods are not considered work time when you are traveling. Overtime eligibility applies equally to drivers and passengers, and should be granted whether the travel occurs during normal workdays,weekends or evenings. Where will you stay? 3 Travel and Meeting Guidelines The City will pay for a single room (including taxes and parking) for as many nights as necessary. The accommodations you use should be economical but practical. For example, it is preferable to stay at the hotel where a conference is held, even if that hotel may be slightly more expensive than others in the area. Location is also important: a hotel close to where you will be conducting business may be slightly more expensive than outlying hotels, but it may be easier to achieve the City's travel goals by staying at the closer location. In general, you should stay at the most reasonably priced accommodations available consistent with the purpose and goals of your travel. If you have a question about using a particular hotel, obtain concurrence or direction from your department head before making a reservation. When making arrangements for travel, you should always request a government rate. The City will not reimburse employees for lodging expenses incurred for additional guests in the same room. Pre-conference lodging will be allowed for travel outside a 125-mile radius of Waterloo and must be identified in the travel request. Starting time is for the actual conference, not registration or optional tours or conference sponsored events. If travel within the 125-mile radius of Waterloo requires early morning and evening attendance on consecutive days(for example, if meetings run until 10 pm and start again at 7 am), individuals can request consideration for lodging(instead of traveling back to Waterloo daily)through their department head. Should you make reservations? Whenever possible, you should make reservations. They are often required for large conferences. Upon obtaining the necessary approvals, you can use a City credit card number to confirm reservations. Be sure to cancel any reservations you will not use. If the City is charged for an unused reservation, you will pay that charge unless circumstances requiring cancellation were reasonably beyond your control. When making lodging reservations, be sure to ask about exemptions from the local transient occupancy tax (TOT or hotel/motel tax): some cities exempt travelers on City business, others don't. You may be able to save up to 14% on lodging costs depending on the local TOT rate. Almost all lodging operators will require an official, written claim for exemption. A sample for this purpose is provided in Exhibit A. Will the City pay for all expenses incurred while traveling? Miscellaneous expenses. No. Items of a personal nature are not reimbursable including items such as movies, entertainment, premium television services, alcoholic beverages, dry-cleaning, spas, gyms, barber, magazines, shoe shines, travel insurance, purchase of clothing or toiletries, fines or traffic violations, excess baggage costs, spouse and/or guest accommodations, repairs to personal vehicles, office equipment and other items of a personal nature. Optional tours, banquets or other activities not related to professional advancement offered through a conference as an additional registration cost are solely at the discretion of the employee and will be considered personal expenses. Family members or guests. Travel arrangements and payment of costs for family members or guests are not eligible for payment by the City. Travel arrangements and payment of costs for 4 Travel and Meeting Guidelines family members or guests should be handled directly by the employee unless incidental to the employee's travel. For example, the additional charge for a double room versus a single room may be charged to the City and reimbursed by the employee within 30 days after the travel. Phone calls. Generally, personal phone calls will not be reimbursed by the City. However, employees will be permitted one five-minute phone call per day when traveling overnight. City- business related calls made by the employee will be reimbursed. If unauthorized expenses have been paid by the City for any reason, the employee will be responsible for reimbursing the City within 30 days. TRAVEL REQUESTS Travel requests are required for all out-of-town travel for non-routine business requiring out-of- pocket expenses and training conferences. Travel requests are not required for routine business travel within Black Hawk County or for routine business travel outside Black Hawk County if no out-of-pocket costs are incurred. They are required when attending in-town training sessions sponsored by organizations other than the City of Waterloo if there is a registration fee or other out-of-pocket cost associated with the training. Travel requests must first be approved by the Department Head. They should then be provided to the Finance Department. Requests of$100 or less will be forwarded to the Mayor's office for approval by the Finance Department. The Finance Department will place requests exceeding $100 on the Council Finance Committee agenda for approval. If approved by the Finance Committee, they will be placed on the full Council agenda for approval. Because this is a lengthy process,travel requests and accompanying voucher requests should be submitted to the department head as far in advance as possible and at least one month prior to the date of travel. Department heads approving Travel requests are responsible for determining that the cost is reasonable and justified by the trip's purpose. They should be certain that: ■ The purpose cannot be accomplished by mail or telephone. • The seminar, meeting or conference is necessary to accomplish key City goals and objectives and is unavailable locally if overnight accommodations are required. • The minimum number of City staff members are going. • The itinerary ensures accomplishment of the purpose at the lowest reasonable cost. • The traveler understands and follows these guidelines. • There is enough money in the appropriate travel budget to cover the costs. Ultimately, the responsibility for following these guidelines and exercising good judgment in the use and stewardship of the City's resources rest with each City employee traveling on City business. Requests for Payments to Vendors 5 Travel and Meeting Guidelines The City will pay all legitimate expenses of your trip. These include transportation, lodging, registration fees, meals and any other related expenses if they are for official business and fit within these guidelines. Travel expense reimbursements are submitted by department heads to the Finance Department for approval. Travel expense reimbursements for the Mayor and City Council members must be approved by a member of the Finance Committee in addition to Finance Department approval. The City's standard voucher system may be used to request vendor payments or employee expense reimbursements. City credit cards may also be used if pre-approval is obtained. The Employee Expense Report should be used when you return to account for your actual travel expenses. A copy of the approved Travel Request form should be attached to any request for payment of expenses related to the travel. There are three ways to pay for travel expenses: direct vendor payments, reimbursements/cash advances and credit cards. The methods that should generally be used are direct vendor payments and reimbursements to employees. Direct vendor payments are made by the City to an organization to pay for specific costs related to a trip—usually registration fees, lodging and airfare. Reimbursements will be made to employees upon their return from the trip with the submittal of properly documented expenses. Credit cards may be checked out and used pursuant to the City credit card policy. Cash advances are lump sum payments made to you before you leave to cover expenses as they arise on the trip and will be permitted only if there are extenuating circumstances and will not be issued as a standard method of financing travel. If you request a cash advance, your department head must review the amount to be sure it is reasonable. When you return, you must account for all expenses you incurred, and return the unused portion of the advance. You will be reimbursed the difference if the actual, authorized expenses you incurred exceed the amount advanced. You will be required to reimburse the City for any cash advances taken that exceed actual authorized expenses within ten days of your return. To obtain either direct vendor payments or reimbursements/cash advances, you must complete the appropriate sections of the Travel Request and attach payment vouchers for all payments. Travel Request Forms. This form is available in the City Clerk/Finance office. Since it is a carbon form (for signatures)the original form should be used: MAKING THE TRIP There are two key"golden rules"to remember about making an official trip: ■ Keep it official. • Keep records for all expenses. Keeping It Official 6 Travel and Meeting Guidelines If you take time away from official business for personal matters, or if you delay your return after completing your business, you will not be reimbursed for expenses incurred during that time. When combining business and personal travel in this manner, department head approval is required. If this extended period occurs during your regular scheduled work hours, the time will be counted as vacation, comp time(if available)or leave without pay. If you become sick and must delay your return, you will be reimbursed for your additional living expenses (except those directly related to your illness, such as physician or hospital costs) until you are able to return home. You should notify your supervisor as soon as possible if you become ill. The time will be counted as sick leave if it occurs during your normally scheduled work hours, and the City's normal sick leave rules will apply. Keeping Records for All Expenses As discussed below under Accounting for Expenses, you must maintain a detailed record of all expenses incurred during your travel: meals, transportation, lodging, baggage handling, parking fees, registration fees, telephone and any other reasonable and necessary expenses. Original receipts must be submitted for all expenses other than tips. Detailed receipts, not just stubs or credit card charge slips, must be submitted for meal reimbursements. Meals Meal expenses will be reimbursed with original receipts up to the following amounts: When traveling to large cities(as defined in federal CONUS/OCONUS regulations): Total 70.00 When traveling to cities other than those defined as large cities: Total 45.00 Receipts are not required for tips. However, City-paid tips are capped at 15% (unless for a group where the restaurant uses a stated gratuity). Meal Allowances In lieu of turning in actual expenses,the following per diem amounts(including beverages,taxes and gratuities)are allowed for meals as follows: When traveling to large cities (as defined in federal CONUS/OCONUS regulations): Total Per Diem $55.00 When traveling to cities other than large cities: Total Per Diem $35.00 7 Travel and Meeting Guidelines Because of reimbursement limitations by other agencies or other budget constraints, department heads may authorize lower meal allowances. Any reimbursements exceeding departmental allowances require approval by the department head. General • If meals are provided without charge at a meeting or while in transit (meals served on a plane, for example), appropriate deductions must be made from the per diem meal allowance. INCURRING NON-TRAVEL EXPENSES The City will pay expenses incurred for such meetings and hospitality as may, from time to time, be determined by the Council to be appropriate. Costs for such special occasions will be determined by specific Council action authorizing such events. The City will also pay expenses you incur attending meetings or conferences held locally which do not include travel expenditures. In addition, the City will reimburse you for costs incurred while at a meeting or other function when such costs are directly linked to the program or subject matter of the meeting. Examples of costs that may be borne by the City include printed materials,tapes or other training material that may be available for sale at the meeting. Business Meals Business and working meals are reimbursable expenses. Actual detailed receipts must be provided for such meals. Reimbursement will not be made for alcoholic beverages. An expense report listing the names and titles of all persons attending the business dinner together with the business reason for the event must be completed and filed with Finance in order to receive reimbursement. Alcoholic Beverages City funds should not be used to purchase alcohol or reimburse employees for alcohol related costs. The Council may approve exceptions to this policy on a case-by-case basis for special receptions or other unique circumstances. This discretion applies primarily to non-travel related expenditures such as special receptions, and not to routine travel or meetings by City employees. Spouses and Guests Spouses and guests are welcome to accompany you on City travel and at conferences, seminars and meetings. However, any additional costs associated with the participation of your spouse or other guests are your responsibility. 8 Travel and Meeting Guidelines Guests as passengers in City vehicles. Due to liability concerns, non-City employees should not ride as passengers in City vehicles when it is not directly related to City business. However, department heads may approve exceptions on a case-by-case basis, subject to review by the Insurance Coordinator. ACCOUNTING FOR EXPENSES When you return from your trip or official function, a final accounting of all expenses generally must be approved by your department head and submitted to Finance within thirty working days. An expense report is required in all cases—whether the advance and actual expenses are equal, you are eligible for additional reimbursement or you owe money to the City. The final accounting is made by completing the Employee Expense Report. After completing the expense report, you should attach required receipts, a copy of the approved Travel Request and conference documentation (if travel was to attend a conference), sign the report attesting to its accuracy and submit it to your department head for review and approval. If you owe the City for the unused balance of a cash advance, you should pay the amount due to the cashier at your location and attach the cash register receipt to your expense report. Department heads approving expense reports are responsible for ensuring that: • All expenses are reasonable, necessary and consistent with these guidelines. • Any required receipts are attached. • The final disposition is correct(balance due employee; balance due City). • Any amounts due to the City are reimbursed. • Final accounting of all expenses is submitted to Finance. Upon approval by your department head, the expense report should be processed as follows depending upon the circumstances: If the City Owes You The expense report should be forwarded to Finance along with a voucher request for payment to you, a copy of the approved travel request and, in the event that a conference was attended, a copy of conference documentation; the reimbursement will be processed on the next check register. If You Owe the City The expense report should be forwarded to Finance with the cash register receipt attached evidencing payment of the amount due. 9 Travel and Meeting Guidelines 1111111k- Approved by the City Council July 8,2002 Travel and Meetings Policy II II 10 Travel and Meeting Guidelines CLAIM FOR EXEMPTION FROM TRANSIENT OCCUPANCY TAX The undersigned claims exemption from paying city transient tax charged for the period from through . The undersigned claims this exemption for , who is on official business as an employee of the City of Waterloo, Iowa. NOTE: Operators of hotels should not accept this application unless the person presenting it shows satisfactory identification. A separate application is required for each occupancy period. I declare under penalty of perjury of the laws of the State of Iowa that the foregoing is true and correct: Signature of Authorizing Official Name Date TRAVEL AND MEETING GUIDELINES— Amendment# 1 —Dated February 24, 2014 Travel Requiring Stays of More than One Week On occasions when employees are attending training or traveling on city business for more than a five-day period, accommodations with cooking facilities should be used whenever possible. In that event, meal reimbursements will be paid using a flat fee of$25 per day. In cases where an employee's travel is longer than a five-day period and includes days that are not either work or class days,the city reimbursement shall follow these guidelines. If it's more economical to pay any additional lodging costs and additional meal costs than to pay travel expenses to return home for those days (typically the weekend),the city will pay the additional costs if the employee chooses to remain at the travel site. If it's more economical to return home for those days,the city will not reimburse the employee for the additional lodging and meals for the non work/class days. Meal Allowances In lieu of turning in actual expenses, a per diem of$30 per day(including beverages, taxes and gratuities) is allowed for meals. IRS regulations require that the employee be traveling for a full 24-hour period in order to receive the full daily per diem. Therefore, for the day that the employee leaves,the per diem will be reduced to the portion of the day needed for travel (typically reduced to 75% of the daily per diem amount). For the day that the employee returns home, the per diem will be reduced to the portion of the day spent in class or in route (typically reduced to 60%of the daily per diem amount). Because of reimbursement limitations by other agencies or other budget constraints, department heads may authorize lower meal allowances. Any reimbursements exceeding departmental allowances require approval by the department head. In any event, reimbursements cannot exceed amounts established by city policy. General ■ If meals are provided without charge at a meeting or while in transit (meals served on a plane, for example), appropriate deductions must be made from the per diem meal allowance. Approved by the City Council February 24, 2014 Travel and Meetings Policy Amendment# 1 TRAVEL AND MEETING GUIDELINES — Administrative Amendment # 1 ADMINISTRATIVE POLICY FOR MEAL REIMBURSEMENT FOR EMPLOYEES WITH MEDICALLY REQUIRED DIETARY RESTRICTIONS The City's standard policy is not to pay for meals eaten in place of meals that are provided during conferences, seminars and similar meetings, since the cost of those meals is included in the registration fee. However, if an employee has medically required dietary restrictions, upon presentation of a written statement from the employee's doctor, specifying that there are dietary restrictions that prevent the employee from eating the menu items provided by the conference sponsor,the city will reimburse the employee for menu items approved by the employee's doctor for meals. All other travel policy restrictions continue to apply. Travel and Meetings Policy Administrative Amendment# 1 Prepared by Michelle Weidner 5/18/2007 TRAVEL & MEETINGS PROCEDURES SUMMARY If you wish to attend any type of training, please complete a travel request form. The form is available in the network Shared Goodies\Forms directory. Travel request forms are required for any travel outside the city limits and are needed if there is a fee for training within the City limits. Please route travel request forms directly to the Finance Department. Requests are initially reviewed for available budget by the Finance Department. Requests of$100 or less are routed by the Finance Department directly to Mayor Clark for approval.They are then returned to the City Clerk's office and one copy is returned to the department. Requests exceeding$100 are routed by the Finance Department to the Finance Committee. If approved by the Finance Committee,they are placed on the following week's council agenda for approval.After Council approves the requests,they are returned to the City Clerk's office and one copy is returned to the department. When submitting travel expenses for payment,the following items should be attached to the payment voucher: 1. Original receipts for expenses. 2. Employee Expense Report(required for meals, lodging or transportation costs) 3. A copy of the approved travel request(or council minutes) If you need to use the city credit card for the trip, a Credit Card Holder Use Agreement must be completed and provided to the Finance Department. These forms are maintained on file, so you should only need to complete this once. When you come to pick up the credit card, please bring a copy of the approved travel request and a completed Credit Card Authorization form. We need the authorization form so that we know where and when you plan to use the card, (we especially would like the hotel name), as occasionally the credit card company calls us to verify whether charges are authorized. It also helps us identify charges on the monthly statements. Your department should prepare a payment voucher payable to "MasterCard"for any expenses charged to the city credit card. This should be turned in when the charge is made. For example, if you purchase airfare prior to a trip, please turn in a payment voucher for the airfare as soon as you make the purchase using the credit card. Don't wait until the trip is completed, as the airfare charge will likely be required to be paid prior to completing the trip. Travel &Meetings Procedures Summary Updated June 1, 2010