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HomeMy Public PortalAbout120_010_Agenda Item Sept 22 2016 - Travel Policies.pdfMAYOR Jason Buelterman CITY COUNCIL Barry Brown, Mayor Pro Tem Wanda Doyle, Barry Brown Monty Parks Bill Garbett Julie Livingston John Majors CITY OF TYBEE ISLAND CITY MANAGER Diane Schleicher CLERK OF COUNCIL Janet LeViner CITY ATTORNEY Edward M. Hughes P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749 (866) 786-4573 – FAX (866) 786-5737 www.cityoftybee.org City Council Agenda Item Request Council Meeting Date for Request: September 22, 2016 Item: To request the City Council’s approval of the City’s internal travel policies and procedures. Explanation: In an effort to unify the travel practices that the City staff follow regarding travel for both local and non-local, Finance compiled formal travel policies procedures manual for everyone to refer to and use. We are seeking the City Council’s approval of the travel policies. The travel policy manual is included as an attachment with this agenda. Paper Work: X___ Attached* Already Distributed Submitted by: Angela Hudson, Finance Director September 8, 2016 Date given to Clerk of Council CITY OF TYBEE ISLAND TRAVEL POLICIES PAGE APPLICABILITY 1 POLICY STATEMENT 1-2 DEFINITIONS 2-3 TRAVEL PLANNING 4-5 VEHICLE INSURANCE 6 Privately Owned Vehicles 6 Rental Cars 6 Additional Information 6 NON-LOCAL TRAVEL GUIDELINES 7 Transportation 7 Vechile Allowances 7 City Assigned Vehicles 7 Privately-Owned Vehicles Use 8 Air Travel 9 Airport Transportation 9 Airport Parking 9 Taxi/Shuttle Service 9 Car Rental 9 Parking Tolls 9 LODGING 10 MEALS AND INCIDENTALS 11 INCIDENTAL TRAVEL EXPENSES 12 TIPS 12 NON-ALLOWABLE EXPENSES 12 CANCELLATIONS 12 U.S. DEPARTMENT OF TREASURT DEPT & GSA SCHEDULES 13 LOCAL TRAVEL GUIDELINES 13 BUSINESS MEALS 14 TRAVEL FORMS 15 ATTACHMENT I CURRENT REIMBURSEMENT RATES 16 ATTACHMENT II NON-LOCAL TRAVEL GUIDELINES 17 ATTACHMENT III - Employee Travel Authorization Form 18-21 ATTACHMENT IV - Travel Expense\Advance Voucher Form 22 ATTACHMENT V - Travel Claim for Milieage Only Form 23 ATTACHMMENT VI - Certificate of Exemption for Hotel\Motel Excise Taxes Form 24 ATTACHMENT VII - State of Georgia Sales Tax Exemption Form 25-26 TABLE OF CONENTS CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 1 CITY OF TYBEE ISLAND TRAVEL POLICY SEPTEMBER 8, 2016 This policy is intended to establish uniform standards and regulations governing official travel and to furnish guidelines to those who incur, authorize and/or process travel expenses. I. APPLICABILITY The purpose of this policy is to outline the criteria used by the City for reimbursement of travel related expenses when the travel is for conducting City of Tybee Island business or attending seminars and education training programs for current employees. This policy on travel applies to all employees and elected officials. Elected and appointed officials may adopt the policy at their discretion. When deemed appropriate by the City Manager, this policy shall apply to prospective employees, interviewees, guest speakers, and others invited to travel to the City worksite. II. TRAVEL POLICY STATEMENT The City will reimburse an individual required to travel on official City business for reasonable and necessary expenses incurred during said travel that meet the requirements of this policy. An employee required to travel on official City business must exercise prudent judgement when making travel arrangements and must seek the more economical means to minimize travel costs. If the employee does not take advantage of early registration discounts he will be required to pay the difference. If the employee cancels the travel, the employee will be required to reimburse the City for expenses incurred due to the cancellation. The use of a rental car will not be authorized unless the traveler can provide written justification that its use will minimize cost. Travel is authorized only to enable participation in activities directly related to an employee’s official duties or professional development. Such activities shall provide clear, valued-added opportunities for the City. Departments do not have the discretion to be more or less restrictive than these policies. Department directors are entirely accountable for all travel performed by their staff and as such, are responsible for ensuring staff adheres to the policies and procedures outlined in this document. The employee/traveler is responsible for the following: 1) Submit request for travel on a timely basis after obtaining the appropriate approval. Comply with all travel policies and procedures. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 2 ◊ Obtain all required receipts, including credit card sales slips, and keep an accurate record for each expense to be claimed. ◊ Submit Travel Expense Report Forms within five business days after the travel is completed. 2) Use prudent judgement and seek to minimize cost when making travel arrangements. ◊ Travel by the most economical means. ◊ Ensure that travel expenses are reasonable and necessary. III. DEFINITIONS 1) Commuting Mileage: Total roundtrip miles traveled daily by an employee between his/her residence and base work location. 2) Department Director: The director or senior officer of a department, division who works direct supervision of the City Manager. 3) Domestic Travel: Any travel within the 48 contiguous states. 4) Emergency Travel: ◊ Extradition travel by the Police Department. ◊ Prisoner transport by the Police Department ◊ Transport of Citizens by Parking Services ◊ Patient transport by the Fire Department’s Emergency Medical Services. ◊ Unscheduled emergency response. 5) Employee: All city employees, appointed and elected officials 6) Incidental Expenses: Fees and tips given to porters, baggage carriers, bellhops, hotel maids and transportation between places of lodging or business and places where meals are taken, if suitable meals can be obtained at the temporary work duty sites. (See IRS Publication463) CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 3 7) Official Travel: Travel by an employee that is considered essential to the effective operation of the City. Travel is classified as either local or non-local. ◊ Local Travel – Any travel occurring within 120 road miles of the employee’s work-site. ◊ Non-Local Travel – any travel beyond 120 road miles of the employee’s work site. 8) Same Day Travel Non-Local Travel: Same day travel is travel which does not exceed 120 miles one-way from the employee’s assigned work location. 9) Travel Advance: An advance of funds provided to an employee to cover estimated travel expenses. 10) Travel Authorization: Written approval to travel on official business for non-local travel. City travel is authorized based on adequate budget and the estimated cost of travel being performed by the traveler as follows: Total cost under $1,200 Immediate Supervisor Total cost over $1,200 Department Director Total cost over $2,500 City Manager Total cost over $5,000 City Council Travel is Out of State City Council If there is insufficient budget remaining to fund the travel, it must be authorized by the Department Director and the City Manager. In addition, all out of State travel must be approved by the City Council. 11) Travel Authorization Form: A Travel Authorization Form is used as pre-approval for the traveler to incur reimbursable and/or travel-related credit card expenses and to obtain a travel advance for those expenses that cannot be paid via credit card. 12) Travel Expense\Advance Voucher (TEA): A Travel Expense\Advance Voucher form is used to provide an itemized accounting of the actual expenses incurred by the traveler. Local and non-local travel expenses are reported on the respective expense voucher form. 13) Traveler An individual traveling on official City business. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 4 IV. TRAVEL PLANNING An employee required to travel on official City business must exercise prudent judgement when making travel arrangements and must seek the most economical means to minimize travel costs. This means that: • If training is offered at multiple alternative locations, staff should attend the location that results in the least overall cost to the City. • The traveler should always request the most economical lodging available (including requesting the government rate) and may not exceed the maximum amount by location shown on the GSA website. • If a City employee is invited by an outside entity to participate in an activity requiring travel, the traveler should inquire about the availability of travel expense reimbursement. All travel expense reimbursement shall be paid to the City of Tybee Island. • The traveler should strive to take advantage of all discounts. If discounts rates are not taken due to the fault of the traveler, then the traveler may be responsible for the increased cost at the discretion of the Finance Director. Fair Labor Standards Act (FLSA) eligible employees may be eligible for compensation for travel time outside regular scheduled hours in certain situations. For information, please contact the Human Resources Department. When two or more employees travel to the same destination, travelers should maximize use of available group travel discounts, make joint use of taxicabs, and share use of City-owned, rental (if approved). A City credit card may be requested to charge allowable travel expenses such as conference fees, airfares, and lodging. ◊ Itemized receipts are required and are to be submitted with the Travel Expense Voucher to the Finance Department. ◊ City credit cards are for business use only. Employees may not incur any personal expenses on the City credit card. The traveler will be subject to disciplinary action if personal expenses are charged on the City credit card. ◊ City credit cards are not to be used for any expense which was advanced to the traveler. The traveler’s department director or designee may authorize a Travel Expense\Advance Voucher for non-local travel. The following guidelines apply for all approved Travel Expense\ Authorization Voucher requests: ◊ Travel advances must be requested on a Travel Expense\Advance Voucher Form. ◊ Travel advances shall be limited to items such as, estimated personal vehicle mileage, meal per diem and ground transportation. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 5 ◊ The traveler may receive an advance up to the total estimated cost (less any amount prepaid, charged on a credit card, or to be billed to the City). However, a travel advance will not be processed for an amount under $50. ◊ Travel advances will be issued no more than 5 business days prior to the date of travel commences. ◊ Travel advances must be settled within 5 business days after completion of the travel by submission of a Travel Expense\Advance Voucher, supporting documentation, and a refund of any excess travel advance to the Finance Department. Vacation leave in conjunction with travel may be approved at the discretion of the department director. Additional costs incurred as a result of approved vacation leave in conjunction with official business travel are solely the responsibility of the traveler and are not reimbursable by the City. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 6 V. VEHICLE INSURANCE 1) Privately-Owned Vehicles Any privately-owned vehicle (POV) used on City business must be insured to at least the minimum liability amounts required under the law of the state in which it is registered. If an employee traveling in a personal vehicle on City business is in an accident, his/her personal auto insurance would be considered the primary for property/liability and the City insurance would serve as excess coverage. The City does not provide comprehensive/collision coverage for damage to an employee’s POV or its contents. 2. Rental Cars Any vehicle rented for use on City business must be insured to at least the minimum liability amounts required by the law of the state in which it is registered. Insurance to cover claims for damage to another’s property and for bodily injuries should be purchased as part of the rental agreement. The cost of this liability insurance is a reimbursable travel expense. Collision-damage waiver insurance (CDW) is not required by rental car companies and is not reimbursable by the City. Collision-damage to a rental vehicle attributable to the fault of an employee will be covered by the City’s self-insurance program. However, any damage not clearly and directly related to the official use of a rental vehicle may not be covered by the City. 3. Additional Information All vehicle accidents that occur while on City business must be reported according, to Human Resources and the Finance Department’s Accounts Payable Clerk immediately. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 7 VI. NON-LOCAL TRAVEL GUIDELINES All non-local travel requires prior approval. A completed Travel Authorization Form is required for all non-local travel including trips where credit card is used for any or all expenses. Travel advances may be requested in conjunction with obtaining department approval. In no case may one traveler be substituted for another traveler nor may one destination be substituted for another. If a substitution of traveler and/or destination is required, departments must re-initiate the travel authorization process with the new traveler or destination information and cancel the prior Travel Authorization. In cases of emergency travel, the Travel Authorization and Travel Expense\Advance Voucher Form must be submitted to the Finance Department within 5 business days of the travel completion. 1) TRANSPORATION Employees are required to utilize the most economical mode of transportation when traveling. If the traveler prefers a particular mode of transportation which is not the most economical, he/she will be responsible for paying the difference between his/her preferred and the most economical mode. A. Vehicle Allowances When in the best interest of the City, the City may elect to pay a vehicle allowance in lieu of providing a vehicle. Selected employees who are not assigned a City vehicle, but who frequently travel and use their private vehicle to conduct business within and around the City limits and for Non-local travel are provided a taxable monthly car allowance of $150 per month via their payroll check. These employees are not allowed to receive a mileage reimbursement when use of their private vehicle for under any circumstances during any month in which a car allowance is paid. These employees must use their private vehicle at all times when conducting business for the City within the City limits or when traveling out of town. Employee receives a car allowance on a fiscal year basis. The vehicle allowances are reviewed annually by the Finance Director to ensure cost effectiveness. No vehicle allowance will be started, modified or ended without the City Manager’s written approval. B. City Assigned Vehicles If the City has assigned a vehicle to an employee, the employee shall use that vehicle to conduct City to travel within the City limits and outside of the City limits to conduct City business or travel out of town to attend seminar and educational training programs. The assigned vehicle should only be used for out of town travel (50 or miles), if the vehicle is deemed mechanically safe to drive. If the vehicle is not mechanically safe for out of town travel, before using a privately owned vehicle, check with your supervisor to assure that another City-owned vehicle is not available or is impractical to use. When traveling in a City owned vehicle, employees should use the City fuel facilities to put gasoline in the vehicles to eliminate the need to purchase gasoline while traveling outside CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 8 of the City limits but within the Chatham City area. Employees should only re-fuel from private gas station facilities when traveling from out of town. When fuel is purchased from a gas station, the cost of gas (with receipts) will be a required part of the employee’s expense report. The employee will be assigned a WEX fuels card to purchase fuel while traveling out of town in a City owned vehicle. C. Privately-Owned Vehicle Use The City will reimburse any current employee who is on the payroll or current elected official when his/her vehicle is used for official City business based on the actual documented mileage driven. The Department Director must approve the use of a privately- owned vehicle if a City owned vehicle is available. See Attachment 1 for reimbursable mileage rates. If the employee chooses to use a privately owned vehicle even though a City vehicle is available, the employee will not be reimbursed for travel mileage. The rate of the reimbursement shall be the current mileage rate used by the United States Department of Treasury/Internal Revenue Service. A completed Travel Expense\Advance Form or Mileage Reimbursement Form must be approved by the employee’s supervisor prior to processing by the Finance Department. This rate will apply to travel within and outside of the corporate limits of the City. The City will not make reimbursements based on actual gas charges/gas receipts. D. Air Travel • Air travel is required to be the lowest available coach rate. • The original passenger receipt is required for all trips, including pre-paid tickets. • When making travel arrangements via the internet, travelers are required to print out the flight confirmation and receipt information and submit with the expense voucher. • If for any reason a receipt is not automatically issued for air travel, it is the traveler’s responsibility to request and obtain a receipt from the airline. E. Airport Transportation Use the least expensive alternative to get to and from the airport. Hotels often provide a free hotel shuttle, use it. Commercial limos are generally the most economic means of transportation from airports to downtown areas or to local hotels. Use a taxi if you are sharing a ride with other people. Car rentals must be approved in advance in writing by the City Manager. Save your receipts to submit with your Travel Expense\Advance Voucher Form. F. Airport Parking If traveling from the Savannah-Hilton Head Airport, have someone take you to the airport if possible. Other wise use long-term parking or a less expensive alternative such as park and rides, if safe. Save your itemized receipts to submit with your Travel Expense\Advance Voucher Form. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 9 G. Taxi/Shuttle Service • Employees are encouraged to use any courtesy transportation available at the travel destination. • Taxi and shuttle transportation services to and from the airport (including a maximum 15% gratuity) are reimbursable. Receipts are required. • Taxi and shuttle transportation services between lodging and business locations (including a maximum 15% gratuity) are reimbursable. Receipts are required. • Costs incurred for transportation between lodging or business locations and restaurants are the responsibility for the traveler. The per diem amount provided for incidental expenses may be used to cover these costs as outlined in the definitions section of this document. No additional reimbursement of these costs is authorized. H. Car Rental • Car rental may be authorized by the City Manager, for official business use only, provided a written justification has been supplied based on business necessity, cost effectiveness and/or efficiency. • Car rental charges will not be reimbursed if shuttle service is available and no business necessity exists for a rental vehicle. • If approved, car rentals may be made through commercial rental car companies. Travelers must select the most economical company and type of vehicle available. • Individuals who are traveling and working together are expected to use the same car unless it is clearly impractical to do so. • Travelers are to acquire any commercial rate or government discounts available when the vehicle is rented. • Employees utilizing a rental vehicle while traveling on City business are to purchase the liability endorsement offered by the rental company. • The traveler must ensure that the rental vehicle is refueled before returning the vehicle to the rental contractor to avoid costly refueling charges. The City will only reimburse the rental company refueling charges if the fuel prices are comparable with gas stations in the area. • The City will only reimburse charges for rental, liability insurance and taxes. Optional charges for items such as satellite radio, global positioning system (GPS) and collision insurance will not be reimbursed. • The traveler must submit original gas receipts, written approval from the department director, and the original rental car receipt as documentation with the expense report. I. Parking & Tolls Parking and tolls are reimbursable expenses. Travelers should always use the most economical parking option available. Valet parking is reimbursable when this is the only available parking option. Receipts are required and must be submitted with the travel expense voucher. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 10 2) LODGING The City shall reimbursement employees for hotel lodging costs only when traveling greater than 120 miles or more from Tybee Island unless travel is for training or a conference lasting 2 or more days. The City will pay up to the per diem lodging rate for the specific dates of travel as prescribed in the federal government schedule as shown on the U.S. General Services Administration (GSA) website at: www.gsa.gov/perdiem. Lodging expenses must be based upon GSA per diem rates except for conference hotels. If the employee is attending a conference, he\she will be allowed to exceed the GSA lodging rates in order to stay in the conference hotel. Only the actually lodging costs will be reimbursed, and a reasonable “safe arrival” telephone call home for 3 minutes or less is allowed. Hotel reservations should be at the most economic available. For hotels/motels in Georgia, you are eligible for an exemption from the Sales Tax and the Hotel/Motel Tax. A city check must be issued payable to the facility to get these sale tax exemptions at some establishments. Specific forms must be completed and submitted to the hotel upon checking in in order to receive the exemptions. Use of a City credit card or a City check made payable to the lodging facility is required to receive exemption from the State of Georgia sales tax and local hotel/motel tax. The forms necessary to receive the hotel/motel excise tax exemption and Georgia sales tax exemption are known as the following: (a) Form ST-5 (Rev. 9/2014): State of Georgia Sales Tax Certificate of Exemption (b) Form Tybee-HM: Hotel/Motel Tax Exemption Form The traveler will obtain an original itemized lodging receipts/statement, which will be submitted with the proper travel expense voucher when the employee returns to work. Sales tax and hotel/motel tax exemption forms should be completed and provided to the lodging facility upon check-in. Save your itemized receipts to submit with your Travel Expense\Advance Voucher Form. The City will pay or the traveler will be reimbursed for daily room charges, taxes that the facility would not exempt and hotel parking fees. Items on the hotel statement which will not be reimbursed are meals (covered by daily per diem), personal expense items such as cleaning or laundry, alcoholic beverages charges, recreation facilities use charges, movies, and personal phone calls. Depending on travel arrangements, the City may pay or reimburse the traveler for a maximum of one day lodging prior to the start of a conference, seminar or meeting and lodging through and including the last day of the conference, seminar or meeting. Any additional lodging will be at the expense of the City employee unless documentation is presented that the additional lodging is a result of extended City business. No payment or reimbursement shall be authorized for lodging provided by a Training Facility at no cost to the traveler. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 11 3) MEALS AND INCIDENTALS The City will pay no more than the current United State Department of Treasury\ Internal Revenue Service, GSA per diem rate per day on meals and incidentals is based on the travel locations, please remember to save your itemized receipts for other costs such as taxi cabs. This daily amount is intended to cover the cost of meals including tax and tip as well as other incidental expenses. All M&IE rate information can be accessed directly at the website provided. ◊ Domestic travel destinations: follow the M&IE per diem schedule prescribed by the U.S. General Services Administration (GSA) available via website at: www.gsa.gov.perdiem. ◊ Travelers are not required to obtain receipts for meals. If an elected official requests M&IE per diem that exceeds the federal M&IE per diem rate, the official must submit receipts or the reimbursement will be taxable according to the IRS regulations. ◊ On the travel departure and return days, 75% of the M&IE per diem will be reimbursed to the traveler. ◊ Travelers will be required to deduct from the M&IE per diem the amount (as determined on the appropriate federal schedule) of any meal provided to the traveler without cost. Meal deduction schedules can be accessed as follows:  Domestic travel destinations: See Attachment 1 or via the U.S. General Services Administration (GSA) website at: www.gda.gov/perdiem.  Employees on Same Day Local Travel will not receive M&IE per diem.  When domiciled at a Training Facility where meals are provided the per diem allowance will be paid at the amount of the cost of the training facility meals plus $5 for incidental expenses. No alcoholic drinks are to be charged to city credit cards, remember to ask for a separate check from the bar and pay this yourself. Receipts for lodging expense are required. If full meals (not continental breakfast) are provided as a part of your seminar, educational program or event, the City will not pay a per diem for those meal periods. The 1st and last day of travel per diem is reimbursed at 75% of the M&IE per diem. Reimbursement for meals shall be based on the following: Breakfast - Travel must begin before 6:00 am – unless you are already out of town Lunch - Travel must begin before 10:00 am – unless you are already out of town Dinner - Travel must end after 6:00 pm – unless you are already out of town CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 12 4) INCIDENTAL TRAVEL EXPENSES The following expenses incidental to the travel of the traveler may be included as an expense qualifying for a reimbursement: a. Taxi fare/limousine service (Receipt required), b. Car rental when it can be demonstrated that this option is more cost effective than other type transportation (Receipt required), c. Ferry fares; and bridge, road and tunnel tolls (Receipt required), d. Storage and parking fees (Receipt required), e. Telephone and communication expenses for business purposes only, except when on an overnight travel status, one personal call per day is allowed, but not to exceed $2.00 per day, and f. Reasonable tips for transportation of baggage, not to exceed one dollar per bag per transfer. 5) TIPS Tipping is generally necessary for food, transportation, and some hotel services. Some helpful hints on tips are: • Meals - 15 - 20% • Limos - 10% • Taxis - 0 - 10% • Bellhops- -$2 - 3 Don't be extravagant. If you wish to be a big tipper, use your own money. Save your receipts to submit with your Travel Expense\Advance Voucher Form. 6) NON-ALLOWABLE EXPENSES Some expenses you may incur that the City will not reimburse you for could include: • Traffic and parking violations • Alcoholic beverages • Expenses of spouse, children, etc. • Golf, tennis, etc. even if not included on the conference registration form • Entertainment expenses • Hotel movies If you inadvertently charge a personal expense to your credit card, attach your personal check to the expense report for payment of the charge. The check will be processed as a partial payment on the card. 7) CANCELLATIONS Traveler will reimburse the City for expenses related to travel cancellations. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 13 VII. U.S. DEPARTMENT OF TREASURY DEPT. & GSA SCHEDULES Per Diem rate are based on the Federal General Service Administration schedule and will be changed as the IRS and GSA change their rates. Refer to Attachment No. 1 for the current reimbursement rates. VIII. LOCAL TRAVEL GUIDELINES Travel within 120 miles one way of the workplace is considered local and overnight stay is not allowed unless the traveler is attending a training academy for two or more consecutive days. 1) No Overnight Stay a. Travelers who are required to travel for their job duties and do not stay overnight will not receive per diem for meals and incidental expenses. b. Lunch reimbursement – Out of City lunch may be reimbursed in an amount not to exceed $12 (including meal, tax and tips) if receipts are submitted. c. Dinner Reimbursement for Out of City travel A dinner reimbursement may be provided for local travel under the following circumstances: • Event ends after 7:00 p.m., or • The employee is required to attend a formally scheduled evening meeting, such as a public hearing, meeting of the council, council committee, authority, or civic organization. • A receipt must be submitted and reimbursement will not exceed $22 (including meal, tax and tips) d. Mileage • An employee using a privately-owned vehicle who is required to report to a work site other than his or her regularly assigned location or travels from the regularly assigned location to another location, may request reimbursement for travel mileage. See Attachment 1for the reimbursable mileage rates. • Reimbursable travel mileage is calculated as the mileage difference between the miles traveled to the alternative work site (round-trip) less the daily commuting mileage traveled by the employee between residence and base work location. Example: CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 14 20 – total miles traveled to Police Department 26 – total daily commuting miles traveled by employee 6 – total reimbursable travel mileage • When two or more employees share a vehicle, the reimbursable travel mileage may be claimed by only the employee who operated his or her personal vehicle. IX. BUSINESS MEALS Elected officials and the City Manager, during the normal course of performing their duties, may provide meals for representatives of other governmental agencies or other persons in order to effectively execute their City responsibilities and may be authorized reimbursement for expenses associated with such meals. Also, an employee attending a local function as a City representative may be authorized reimbursement for a meal but only three of such functions would be allowed per employee per year. This expense is covered by the actual cost basis and the following documentation is required for reimbursement. a. A copy of the itemized meal receipt. Alcoholic beverages are not reimbursable meal expenses. b. A description of the business purpose of the meal(s), and an explanation of its necessity to the City. c. A list of all persons, including other City employees, who were in attendance. d. Additionally, employees should be prepared to identify and justify the need for the meal in relation to their responsibilities as a City employee. If the employee is in a travel status and is receiving per diem, the business related meal will be deducted from the employee’s per diem based on the meal rates in Attachment 2. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 15 X. TRAVEL FORMS Within five (5) working days of returning from a trip, you must submit the “Travel Expense\Advance Voucher Form” (see Attachment IV) to the Finance Department with any necessary receipts attached. Instructions for completing the expense report are included on the attached form. Take it with you and fill it out as you go. 1) Form Tybee TEA: Travel Expense\Advance Voucher Form: Use this form if any of the following apply:  Travel expenses include meals, lodging, personal vehicle mileage and incidental costs.  Travel cash advance required.  City Credit Card required. 2) Form 2016-ETAF: Employee Travel Authorization Form Get approval before beginning travel and use this form if any of the following apply:  Travel expenses are to be over $1,000.  Travel expenses are to be over $2,500 (requires City Manager’s approval)  No Travel budget amount Available (requires Department Director and City Manager’s approval).  City Credit Card required from the Finance Department  Out of State travel (requires City Council approval) 3) Form ST-5 (Rev. 9/2014): State of Georgia Sales Tax Certificate of Exemption  Use this form to receive exemption from paying the State of Georgia 6% sales taxes for all business related acquired goods and services. 4) Form TYBEE-HMTAX: Certificate of Exemption of Local Hotel/Motel Excise Tax  Use this form to receive to receive exemption from paying local hotel/motel excise taxes charged by lodging facilities. 5) Form Tybee Mileage  Use this form to report local mileage CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 16 Catergory Mileage (use of privately-owned vehicle) Note: Rate will change as Federal rate changes without further action from City Council Location Savannah Athens Atlanta Augusta Jekyll Island M&IE 59$ 59$ 69$ 59$ 64$ Breakfast 13$ 13$ 16$ 13$ 15$ Lunch 15$ 15$ 17$ 15$ 16$ Dinner 26$ 26$ 31$ 26$ 28$ Incidentals 5$ 5$ 5$ 5$ 5$ First & Last Day of Travel 44.25$ 44.25$ 51.75$ 44.25$ 48.00$ Miscellaneous Expenses Location Savannah Athens Atlanta Augusta Jekyll Island Lodging 108$ 93$ 138$ 97$ $118 - $157 Travel Advance $50 Minimum Lodging Note: Rates will change as Federal/GSA rates changes without further action by the City Council. (1) Exception: The City will honour lodging rates offered by conferences Reimbursement Rate/Requirement $.54 cents per mile (1) For Domesstic Travel - by the U.S. General Service Administration. This table provided the breakdwon of individual meal rates for each M&IE. See www.gsa.gov/perdiem (2) 75% of applicable per diem rate on departure and return days. (3) No per diem is authorized on Same day Local Travel Refer to Attachment 2 for Allowable Miscellaneous Expenses Up to U.S. Department of Treasury/IRS and GSA M&IE per Diem for travel destination similarly prescribed as follows: For Domestic Travel - by the U.S. General Service Administration. See www.gsa.gov/perdiem. CURRENT REIMBURSEMENT RATES Effective: Date September 8, 2016 ATTACHMENT 1 CITY OF TYBEE ISLAND Up to U.S. Department of Treasury/IRS and GSA M&IE per Diem for travel destination similarly prescribed as follows: Meals & Incidental Expenses - (M&IE), including taxes and tips Note: Rates will change as Federal rates changes without further action by the City Council CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 17 ATTACHMENT II Non-Local Travel Guidelines Effective: Date Adopted by City Council Allowable Miscellaneous Expenses Miscellaneous Expenses Not Covered or Not Allowable Incidental Expenses (Included in M&IE allowance) No receipts required Official telephone calls, faxes, etc. Personal telephone calls, faxes, etc. Fees and tips given to porters, baggage carriers, bellhops, hotel maids Baggage expenses for traveler: Airline baggage fee for traveler's first bag (Additional baggage fee must be approved in advance by Department Director Baggage fees for additional personal baggage (without prior approval) or excess weight fees Transportation between places of lodging or business and places where meals are taken, if suitable meals cannot be obtained at the lodging or business location; parking charges for offsite meals. Expenses for transport and storage of City property used for official business including excess baggage charges Expenses for transport and/or storage of traveler's personal property Use of computers, printers, and scanners for official business Personal use of computers, printers, and scanners Internet charge if used for official business Internet charges for personal use Mandatory hotel/resort fees such as energy surcharge or other mandatory room charges Hotel fees that are not mandatory such as the following: > Newspaper > Cable charge or movies on demand > Mini-bar and/or alcoholic beverages Lodging taxes (limited to the reimbursable lodging costs) Lodging taxes that exceed the reimbursable lodging costs Laundry and dry cleaning charges Other Non-Allowable Miscellaneous Expenses: > Lost or stolen articles > Damage to personal vehicles, clothing or other items > Services to gain entry to a locked vehicle > All expenses related to the personal negligence of the traveler > Entertainment expenses > Towing charges > Expenses for children, spouses, and companions while on official travel CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 18 ATTACHMENT III EMPLOYEE TRAVEL AUTHORIZATION FORM CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 19 EMPLOYEE TRAVEL AUTHORIZATION FORM 2016-ETAF Purpose & Use: All out-of-state/country travel requires prior authorization. This form is provided in accordance with the City of Tybee Island’s Travel Policy (refer to Travel Authorization section). Its use is intended for employee travel requiring prior authorization; most generally this form will be required for prior authorization of out-of-state/country travel without a cash advance. Note: All out-of-state/country travel requires prior authorization from the employee’s department, City Manager and City Council. For purposes of this form, out-of-country is defined as overnight travel to any destination other than the 48 contiguous states. This form should be completed and included as a City Council’s agenda item when an employee is requesting the council’s approval to travel out of state or country. Instructions:  Form is intended to be completed and submitted for approval by the employee who will be traveling.  Form must be approved by the authorized individual(s) prior to any travel and/or commitment of funds; prior authorization is required even when there is expected to be no direct cost to the City (e.g., third-party payment).  Whether approved or disapproved, the completed form should be returned (or notification provided) to the requesting employee.  If approved, copies of the completed form and all required receipts must be retained as supporting documentation for any associated payments and/or employee expense reimbursements.  Business Purpose (form field): Use these definitions to select the 1 category that best describes the reason for travel;  Employee exchange program: Travel & expenses related to foreign exchange program;  Conference: Travel & expenses to attend a conference, seminar, convention, trade show, etc.;  Construction-Repair-Maintenance: Travel & expenses related to the construction, repair, maintenance, etc. of City owned, occupied or maintained assets;  Economic Development: Travel & expenses related to the securing of revenue, issues directly impacting revenue, promoting economic vitality & growth, etc.;  General Expense (Other): Travel & expenses that do not fit any of the other definitions;  Legal-Law Enforcement: Travel & expenses related to legal proceedings, law enforcement investigations, transporting of individuals in City custody, etc.;  Legislator: Restricted for Legislator use only;  Meeting: Travel & expenses to participate in a meeting (note: Meetings are generally less formal and smaller scale in terms of agenda, participants and duration than Conferences);  Committee related: Travel & expenses related to City Council established committees;  Shopping: Travel & expenses for out of town travel to pick up capital assets such as Fire Engine, vehicle, etc. CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 20  Training: Travel & expenses related to receiving or delivering formal training, education or instruction;  Explanation of Travel (form field): Provide additional information (e.g., name of convention, type of training, etc.) to enhance the approver’s evaluation of the request.  Expenses (form field): Provide an estimate of all expected allowable travel expenses and indicate whether the expense will be (1) Reimbursed to the Employee, (2) Prepaid by the Department (direct vendor payment, charged to P-Card, etc.) or (3) Paid by a Third-Party* (direct vendor payment, reimbursement to department, provided at no cost/fee waived, etc.). CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 21 BUSINESS PURPOSE (Check one):Conference Legal-Law Enforcement Meeting Repair-Maintenance Training Economic Development Legislator General Expense/other Shopping Employee-exchange program Committee related Est. Cost Est. Cost Employee Reimb. Employee Reimb Dept. Prepaid Dept. Prepaid Third-party Third-party Employee Reimb. Employee Reimb Dept. Prepaid Dept. Prepaid Third-party Third-party Employee Reimb. Employee Reimb Dept. Prepaid Dept. Prepaid Third-party Third-party Employee Reimb. Employee Reimb Dept. Prepaid Dept. Prepaid Third-party Third-party DATE ********************************************************************************************************************************** DATE EMPLOYEE NAME: EXPLAINATION OF TRAVEL (attach additional information as necessary) EMPLOYEE ID DEPARTURE DATE RETURN DATE DESTINATION (City, State/Country) POSITION TITLE APPROVED Other Expense DEPARTMENT DATE PRINTED NAME & TITLE SIGNATURE Registration Fee DISAPPROVED EXPENSES Payment Method EXPENSES Payment Method Airfare Mileage (personal vehicle) Rental Vehicle DEPARTMENT HEAD (or Designee) AUTHORIZATION Other Transportation SIGNATURE APPROVED DISAPPROVED EMPLOYEE TRAVEL AUTHORIZATION FORM FORM 2016-ETAF CITY MANAGER AUHORIZATION for OUT-OF TOWN OR COUNTRY TRAVEL TOTAL ESTIMATED COSTSImportant: When applicable, complete "Authorization of Employee Expenses to be Paid by a Third-Party Organization EMPLOYEE CERTIFICATION By signing below, I certify the requested travel is appropriate and necessary for conducting official City business, and agree to comply with the City of Tybee Island's Travel Policy. SIGNATURE Lodging Meals CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 22 ATTACHMENT IV TRAVEL EXPENSE\ADVANCE VOUCHER FORM Name:______________________________________Travel From:___ Travel To (Date)(Date) Per Diem Rates for Meals: Per Diem Rate Per Diem Rate Per Diem RateLocation(Athens, Augusta)(Atlanta)(Jekyll Island) Breakfast $13.00 $16.00 15.00$ Lunch $15.00 $17.00 16.00$ Dinner $26.00 $31.00 28.00$ Incidentals $5.00 $5.00 5.00$ Daily Total $59.00 $64.00 $64.00 Meals Depart Return Breakfast Lunch DinnerDateTimeTimeLocationAmountLocationAmountLocationAmount Total 0.00 0.00 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 0.00 Lodging Purpose of Trip From To Location Daily Rate # Days Total From To Total Personal Vehicle Mileage Date Origin Destination Begin Mi End Miles (Personal)(Commute)City Miles 0 0 0 0 0 0 0 0 0 # City miles 0.00 MILEAGE 0.54 0.00 Miscellaneous (Parking, Tolls, Commercial transportation, Registration fees) Date $Amount 0.00 0.00 0.00 Total 0.00 Total Meals 0.00 Total Lodging 0.00 Total Business Mileage 0.00 I do solemnly swear, under criminal penalty of a felony for Total Misc. Expenses 0.00 false statements, that the above statements are true and I =Total Travel Expense 0.00 have incurred the described expenses in the discharge of Less Travel Advance 0.00 my official duties for the City.Less City Credit Card Charges 0.00 Amount due to/from employee 0.00 Travel & Related Line Item Employee Signature_______________________________ Date_______________ Approver Signature _______________________________ Date_______________ Description Budget Line Item:_____________________________________ Description Points Visited CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 23 ATTACHMENT V TRAVEL CLAIM FOR MILEAGE ONLY FORM TODAY'S DATE FOR PEROID FROM:TO: DATE PLACE LEFT PLACE ARRIVED MILES Less Commute Net Miles DATE PLACE LEFT PLACE ARRIVED MILES Less Commute Net Miles 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Type or print information requested below:0 EMPLOYEE NAME:0.54 -$ DEPARTMENT NAME: I certify that all of the mileage information is accurate: EMPLOYEE SIGNATURE:APPROVED BY SIGNATURE: DATE OF SIGNATURE:DATE APPROVED: TOTAL DUE CLAIMANT 0 TRAVEL CLAIM FOR MILEAGE ONLY TOTAL MILEAGE MILEAGE RATE PER MILE 0 CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 24 ATTACHMENT VI CERTIFICATE OF EXEMPTION OF LOCAL HOTEL/MOTEL EXCISE TAXES FORM CITY OF TYBEE ISLAND, GA STATE OF GEORGIA CERTIFICATE OF EXEMPTION OF LOCAL HOTEL/MOTEL EXCISE TAX Georgia law authorizes an exemption from local option excise tax on rooms, lodgings and accommodations for Georgia government employees traveling on official business. Official Code of Georgia Annotated Section 48-13—51 (a)(1) “…no tax shall be levied as provided in this code section upon the fees or charges for any rooms, lodgings, or other accommodations furnished for a period of one or more days for use by Georgia state or local government of officials or employees when traveling on official business.” CERTIFICATION This is to certify that the lodging obtained on the dates identified below was required in the discharge of my official duties for the City of Tybee Island, GA, 403 Butler Avenue (P. O. Box 2748), Tybee Island, Georgia 31318 and qualifies for exemption for the local hotel/motel excise tax under Official Code of Georgia Annotated Chapter 48-13-51 (as amended by Act 621, Georgia Law, April 2, 1987). Signature of Official or Employee__________________________________________ Date_________________________________________________________________ PRINT OR TYPE Name of Official or Employee___________________________________________________________ Title of Official or Employee____________________________________________________________ City of Tybee Island, 403 Butler Avenue, (P.O. Box 2749), Tybee Island, GA 31328 Accounting/Finance Office Contact:______________________________ Phone No. (912) 472-5024 Name of Public Accommodation:________________________________________________________ Date(s) of Lodging _____________________________ to ____________________________ CITY OF TYBEE ISLAND TRAVEL POLICY AUGUST 23, 2016 (adh) Page 25 ATTACHMENT VII STATE OF GEORGIA SALES TAX EXEMPTION FORM