[Ord. No. 2017-058]
This policy establishes the requirements for and review of employee (and official) attendance at any training program, professional conference, or other business travel as it may be provided for in the budget and consistent with the agreed upon programs, purposes, goals, objectives and work plans of the various City departments; advance payments, reimbursements, and accounting for expenses associated with such activity and other conditions associated therewith.
[Ord. No. 2017-058]
Under the direction of the City Mayor, the City Treasurer shall implement and ensure compliance with this policy.
[Ord. No. 2017-058]
As used in this Chapter, the following terms shall have the meanings indicated:
CONVENTIONS and CONFERENCES
Formal scheduled meetings of recognized trade or professional organizations in which the City, department or individual maintains a membership or has a functional area of interest. Attendance at these events is regarded as official City business.
OTHER OFFICIAL CITY BUSINESS TRAVEL
Includes attendance at meetings, job site visits, trips and any other gatherings which are not covered by the definitions in this Section but are necessary to conduct the business of the City.
PRE-APPROVED TRAVEL
Official City business that includes all travel to specific training programs when the purpose (program), exact cost (other than mileage) and attendees, preferably by employee position, are specified in detail and provided for in the adopted budget and involves no overnight lodging.
STAFF TRAINING AND DEVELOPMENT SEMINARS
Official City business that includes all regularly scheduled, narrowly focused training and development functions which instruct employees to make them better qualified or proficient in a particular skill.
[Ord. No. 2017-058]
A. 
Employees traveling on official City business are expected to spend City funds prudently and in accordance with approved travel requests.
B. 
All training shall be scheduled in such a manner as to avoid interruption of providing services to the public.
C. 
Convention/conference attendees are expected to diligently attend and actively participate in all the seminar sessions and activities of the conference throughout the City-approved period of attendance.
[Ord. No. 2017-058]
The Travel/Training Request Form[1] must be approved prior to departure for all City business travel and training.
[1]
Editor's Note: Said form is on file in the City offices.
[Ord. No. 2017-058]
All employees are eligible for cash advances for travel. Officials and employees of the City may request and receive advances for expenses to be incurred on City training or business if preauthorized by the City Mayor. Cash advances are most generally used for meal advances. All receipts and unused funds must be returned to the Treasurer or Finance Officer upon return from travel.
[Ord. No. 2017-058]
A. 
Reimbursements. Employees and officials may receive up to one hundred percent (100%) reimbursement for essential costs and expenses for required training programs, or travel if preauthorized, subject to the availability of funds for the budgeted purpose and documented appropriately as hereinafter described. Failure to comply with the policy may result in expenses not being reimbursed.
B. 
Essential Costs And Expense Limitations. An individual traveling on City business should not profit as a result of official City business travel. Employees are expected to choose the suitable and least costly method of transportation and lodging that also meets their scheduling needs. Travel and training expenses shall be limited to essential items as specified in the pre-approved request, although amounts may vary if reasonable and documented. In no case will reimbursements from the City exceed the essential costs. Essential travel expenses include program registration, lodging, transportation, and meals.
C. 
Sales Tax Reimbursement. Sales tax included in all meals is reimbursable. Sales tax included in all out-of-state lodging, airfare and automobile rentals is reimbursable as a travel expense.
[Ord. No. 2017-058]
Co-attendance or co-travel of a spouse, significant other, dependent or other party along with the program attendee is acceptable under the following conditions: it shall be disclosed in connection with submission of the request; there shall be no additional cost to the City for additional party participation. All costs of the additional party shall be borne directly by the additional party and shall not be advanced by the City. The traveling employee understands and will advise the co-traveling party that the City will in no manner assume any liability for expenses or loss associated with the attendance of a spouse, dependent or other party with the traveling or attending party, whether it be personal injury, illness or death, or third party property loss.
[Ord. No. 2017-058]
City credit cards are not issued primarily for travel purposes, although under special circumstances as approved by the Mayor, City credit cards may be used by employees for business travel expenses. Refer to the Credit Card Policy for further information.
[Ord. No. 2017-058]
A. 
Air.
1. 
Reimbursement for commercial air travel shall be limited to the lowest fare available with a reasonable amount of advance planning. Reservations should be made sufficiently in advance to obtain the lowest or most reasonable airfare. If a more costly method was requested or used, justification must be provided in advance or with the voucher. The passenger's portion of the airline ticket or the original transportation receipt must be submitted with the traveler's Actual Travel/Training Expense Report[1] for reimbursement. Boarding passes alone are not acceptable. Many airlines offer lower fares for travel on weekends. Employees should take advantage of super saver rates if possible. It is usually necessary to pay for super saver tickets well in advance of the trip. An employee may be reimbursed for a ticket prior to taking the trip. The Finance Officer shall establish reasonable controls to ensure that a duplicate payment will not be made to the employee. To obtain the lower airfare, there may be additional lodging and meal expenses incurred. A cost comparison should be done to determine cost effectiveness.
[1]
Editor's Note: Said report is on file in the City offices.
2. 
Employees shall not volunteer to be bumped from a flight when it interferes with program attendance. Employees may volunteer to be bumped when the result does not interfere with attendance at the training program or conference as planned. Every reasonable attempt shall be made to attend the program as planned. If bumping is at the inconvenience of the employee, e.g., on a vacation day or weekend, then being bumped and the cost and benefit associated with a voluntary bumping are the employee's. Complimentary tickets, airline refunds and other cash refunds, or travel credits provided for non-voluntary bumping shall become the property of the City or may be deducted from the reimbursement. Any bumping or similar activity, regardless of the result, shall be reported to the Finance Officer as soon as possible.
B. 
Privately Owned Car (Mileage Basis).
1. 
A personal vehicle may be used when City vehicle or common carrier transportation is not available or cost effective. Mileage will be reimbursed at the prevailing IRS standard mileage rate at the time of travel to the owner of the vehicle, regardless of the number of passengers. Charges for gasoline, accessories, repairs, depreciation, antifreeze, towing, vehicle maintenance, insurance, and other similar expenditures will not be allowed. These are considered operating costs of a vehicle and are covered in the mileage allowance.
2. 
Mileage to and from an approved event is to be budgeted and requested for reimbursement by using the Actual Travel/Training Expense Report as a portion of the reimbursement for the total event cost and not budgeted or submitted for reimbursement along with routine business mileage.
3. 
In addition to mileage, the following expenses may be reimbursed:
a. 
Reimbursement for tolls will be allowed at the established rates for toll roads, tunnels or bridges. The employee's voucher should obtain receipts or identify the date, time, location and amount of the toll paid.
b. 
Reasonable and necessary parking charges will be allowed, including airport parking fees at the long-term reduced parking rate.
c. 
Reasonable valet parking services, if self-parking is not available.
d. 
Employees traveling off site on a workday, during normal business hours, will be reimbursed the lesser mileage either from their home or from their office to the approved event.
e. 
If the employee returns on a non-working day, they are eligible to claim mileage reimbursement for travel from the event to their home.
4. 
Employees are responsible for the payment of all fines or moving violations while using privately owned vehicles on City business. Such fines are not reimbursable under any circumstances.
C. 
City Owned Vehicles.
1. 
Where possible and practical, City vehicles rather than personal vehicles shall be used for travel. All purchases of gasoline, oil, etc., will be reimbursed. Any auto emergency items must be explained.
2. 
Individual employees are responsible for payment of fines for parking or moving motor vehicle violations while using City owned vehicles. The City shall not under any circumstance reimburse such fines. Only City employees are permitted to drive the vehicle while on City business.
D. 
Car Rental.
1. 
Rental automobiles may be used when the overall cost of the rental is less than the cost of other reasonably convenient means of transportation, such as taxicabs, or when there is no other means of transportation available. Rental cars must be requested in advance and must be justified on a need and cost basis over other forms of travel. An original detailed receipt is required. The reservations should be awarded to the lowest priced rental company after having researched options.
2. 
If the anticipated use of a rental vehicle will be sufficiently long enough to justify a weekly rate over a daily rate, then a weekly rate should be taken. Attending employees must elect a compact car, if available, with only the features necessary to perform one's duties adequately. Inquiries should be made of automobile rental agencies as to whether they offer discounts to City employees. Employees authorized to obtain rented automobiles should decline the rental agency's collision damage waiver. The City provides insurance coverage for all rental cars used for official City business. Car rental reservations should be placed under the name of the City of Velda Village Hills and the employee approved to rent the car for insurance purposes.
E. 
Taxicabs, Limousine And Shuttle Service. Charges for taxi and airline limousines, including tips at a reasonable market rate of the charge, are reimbursable when other modes of travel are not available or practical.
F. 
Expenses To And From Transportation Terminal. Employees may incur charges traveling to or from a transportation terminal, such as an airport, train or bus station. Employees will be reimbursed actual costs for taxi or common carriers between residence and transportation terminals. When transportation to and from the transportation terminal is provided by a family member or friend, the employee may be reimbursed for automobile mileage at the current IRS standard mileage rate for up to two (2) round trips and associated paid tolls. The routing of each trip for mileage computation shall be by the most common traveled route unless unusual circumstances warrant other less direct routes. The Treasurer is responsible for determining if costs are reasonable and necessary.
G. 
Unused Tickets. Occasionally, trips must be canceled after tickets are purchased. The employee should try to obtain a refund for the ticket, or apply the ticket price to a future trip. If a trip is changed or canceled at the direction of the City, the employee will not be responsible for any costs incurred due to the cancellation of the trip. If the trip is canceled for the employee's convenience, the employee may be responsible for reimbursing the City for the costs incurred. Depending on the circumstances involved, the Treasurer has the authority to request whether or not the employee will be required to reimburse the department.
H. 
Other.
1. 
Use of other means of transportation, such as common carriers (bus or train), should be considered when it may be the most economical, and must be approved in advance. Extended stay arrangements can be requested by the employee and shall be approved or disapproved at the option of the City in order to promote the business needs of the City or to achieve the lowest overall cost of the program, considering travel, hotel and overtime or wages to be incurred.
2. 
Non-reimbursable costs include, but are not limited to, personal vehicle repairs, parking tickets, fines and traffic violations, personal auto mileage (non-business), baggage lost by transporter, business travel insurance and all other types of insurance, airline frequent flyer programs, rental car club membership, first class travel, and other personal expenses.
[Ord. No. 2017-058]
A. 
Business-Related Meals. Only reasonable meal costs (based on your location) will be reimbursed. Employees should show prudence and fiscal responsibility in their choice of restaurant. High-end establishments must be avoided unless circumstances dictate that it is an appropriate choice. Itemized receipts are required for all meals. Meals charged to a hotel bill are subject to all policies and requirements and require itemized receipts in order to be reimbursed. A clearly substantiated business purpose should exist for any meal to be purchased with City funds. The names of all persons for which meals are paid must be written on the back of the itemized receipt.
B. 
Personal Meal Expenses While Traveling — General Limitation. An employee may not claim reimbursement for more than three (3) meals in any single calendar day or in any period of twenty-four (24) consecutive hours.
C. 
Cost Of Meals Included With Other Charges. Employees are not entitled to a meal allowance for substantial meals provided free, on an airplane, included in conference registration fees or provided on a complimentary basis by the facility at which one is lodged.
D. 
Alcoholic Beverages. The purchase of alcohol with City funds for any meal or entertainment purpose is prohibited.
E. 
Documentation And IRS Requirements. In order to comply with IRS rules, employees must substantiate the date, place, and business purpose of the meal. An original, itemized receipt must be submitted with the expense report for any business meal or entertainment expense. Receipt "stubs" will not be accepted as documentation. All receipts must be itemized. Attendees should always be listed on the back of the receipts and on the expense report.
F. 
Tipping For Meals. Tips included on meal receipts will be reimbursed. As a general rule, faculty and staff should not tip more than twenty percent (20%) of the bill.
[Ord. No. 2017-058]
The City's policy on lodging takes employee safety into consideration when making allowances for a choice of lodging. Travelers are entitled to accommodations that are suitably located and meet reasonable standards for safety, cleanliness and comfort.
A. 
Reservations. Attending employees are expected to incur the least expense to the City when a selection of rooms and rates are available. Where two (2) or more employees are traveling to the same program, sharing hotel rooms should be considered if appropriate as determined by the traveling parties.
1. 
Attending employees may stay in a standard room, single or double occupancy room rate (whichever is lower), at a non-luxury hotel and are expected to take advantage of reduced rates by making travel reservations early subject to approval.
2. 
Travelers should request the hotel's special rate, such as a government rate.
3. 
Travelers should request and record the hotel reservation number in case of billing disputes and to expedite the check-in process.
4. 
Travelers should be aware of the hotel's late check-in and check-out procedures to avoid expense charges.
5. 
When traveling to a conference, the City assumes attending employees will stay at the hosting hotel. If there is a choice of hosting hotels, attending employees are expected to stay at the least expensive property.
B. 
Hotel Upgrades. Hotel room upgrades are not reimbursable expenses. Travelers may choose to upgrade a room, but the difference in the price of the standard single or double occupancy room rate (whichever is lower) and the upgrade is the traveler's responsibility. Hotel room upgrades must be explained on the Actual Travel/Training Expense Report.[1]
[1]
Editor's Note: Said report is on file in the City offices.
C. 
Hotel Cancellations. Charges caused by failure to cancel guaranteed reservations are not reimbursable. Attending employee(s):
1. 
Should ask for the hotel's cancellation policy at the time of booking;
2. 
Notify either the hotel or the organization with whom the reservation was made to cancel a room reservation;
3. 
Remember that cancellation deadlines are based on the local time at the destination hotel; and
4. 
Request and record the cancellation number in case of billing disputes.
D. 
Phone Calls And Other Personal Expenses. Personal charges appearing on a hotel bill should be deducted before submitting the reimbursement. Personal expenses, such as in-room movies, video rentals, in-room alcoholic beverages and mini bar services, babysitting, room service, and recreational activities, are non-reimbursable expenses with the exception of certain personal calls.
1. 
City business related calls are allowed. These calls should be itemized on the travel expense voucher or the original receipt, listing the area code, number called and actual cost.
2. 
Two (2) personal calls of reasonable duration are allowed, usually for notification of safe arrival and prior to departure. If this policy is exceeded due to an emergency, the traveler must justify the exception on the Actual Travel/Training Expense Report.
3. 
If traveling with a guest and occupying a double room, the traveler must indicate the single room rate on the Actual Travel/Training Expense Report. If there is a difference between the single and double room rate, the traveler is responsible for the difference.
4. 
Reasonable tips for luggage assistance and housekeeping service are allowed when itemized.
5. 
Expenditures for laundry, barber, and similar items are considered personal expenses and are not reimbursable.
E. 
Hotel Internet Access. Internet services charges must be work related.
F. 
Overnight Lodging Within Commuting Distance. Overnight lodging shall not be incurred for employees participating in one (1) or multiple day conferences or training when such is held within a reasonable commute from the normal City worksite or employee's residence, whichever is closer to the conference or training site. Exceptions to this rule include:
1. 
Special circumstances identified by the attending employee that could cause the traveling employee(s) to have to arrive early or stay late for a purpose specifically related to attendance at the program. Such exception must be requested upon submission of the travel request.
2. 
Costs related to the round-trip commute exceeding the cost of overnight accommodations.
G. 
Lodging Documentation. Lodging receipts must show the breakdown of charges. When the lodging receipt indicates there were two (2) people in the room, a notation should be made on the Actual Travel/Training Expenses Report indicating the following:
1. 
The room was shared with another City employee and state their name (in this case the full rate will be allowed);
2. 
The room rate has been reduced to the single rate (because the person who shared the room was not a City employee); or
3. 
The single rate and double rate are the same price regardless of how many people were in the room. Check with the hotel to see if they offer two (2) different rates.
H. 
Hotel Frequent Guest Programs. Many hotels have frequent guest programs that reward travelers with free accommodations in exchange for a specified number of paid room nights at the hotel. The City will not reimburse attending employee(s) for the cost of free accommodations used for business travel. Employees are advised not to use their hotel frequent guest credits for City business.
[Ord. No. 2017-058]
This includes entertainment and non-business-related activities and expenses. Non-business-related activities are those activities participated in by the traveling employee that are incidental to the purpose of the business travel but not essential to it. For example, shopping, entertainment, laundry, transportation to and from meals, or other similar activity. Non-business activities may be conducted during, in advance or after the business travel only at the employee's risk and are subject to rules governing the use of annual leave.
[Ord. No. 2017-058]
A. 
The City does not report business travel reimbursements as employee income because these reimbursements are treated as paid under an accountable plan. It is the City's intention to limit reimbursements to employees for amounts that are permitted by the Internal Revenue Code as business expenses. Employees are responsible for any taxes or penalties on travel reimbursements that may be considered as income by the IRS.
1. 
The Internal Revenue Service requires the withholding and W-2 reporting for the following types of travel reimbursements:
a. 
Per diem amounts paid in excess of the rates allowed by the federal government which are not supported by receipts.
b. 
Mileage reimbursements in excess of the maximum Federal rate.
c. 
Under the accountable plan, travel cash advances and reimbursement of expenses must include all three (3) of the following rules:
(1) 
Cash advances and reimbursements must be made for business expenses only and must be reasonably related to the expenses the City is expected to incur.
(2) 
Travelers must provide a statement substantiating the amount, time, use, and business purpose of expenses within a reasonable time. Original receipts must be attached to the statement. (The City's Actual Travel/Training Expense Report[1] with original receipts attached and submitted within two (2) weeks after trip completion will meet this requirement.)
[1]
Editor's Note: Said report is on file in the City offices.
(3) 
Employees must return any advance amounts in excess of substantiated expenses within a reasonable time. (City policy: two (2) weeks after completion of the trip.)
B. 
If you meet the IRS's three (3) rules for the accountable plan, the City will not include any reimbursements in your income in box 1 of your Form W-2. (See IRS Publication 463, Travel, Entertainment, Gift and Car Expenses, Chapter 6.)
[Ord. No. 2017-058]
A. 
The City requires travelers to file the Actual Travel/Training Expense Report within two (2) weeks of trip completion.
B. 
The Travel/Training Request Form and the Actual Travel/Training Expense Report[1] shall be filled out completely, and each expense item shall be listed chronologically and in the proper column and with the totals carried forward as required. Blank lines will be assumed to be zero. The traveler and the Mayor must sign all Travel/Training Request Forms and the Actual Travel/Training Expense Report(s). All original receipts should show expense itemization and documentation of expenses for extenuating circumstances, if applicable, must be attached to the Actual Travel/Training Expense Report. If a cash advance exceeds actual travel expenses, employee must prepare a check payable to the City.
[1]
Editor's Note: Said form and said report are on file in the City offices.
C. 
The City requires travelers to submit the following documentation to substantiate expenses on their expense report form:
1. 
Air/rail — original ticket receipt.
2. 
Hotel — hotel folio.
3. 
Car rental — car rental agreement receipt.
4. 
Personal car usage — receipts for tolls and parking and daily mileage log.
5. 
Meals/entertainment — credit card receipt showing details or cash register receipt (no restaurant tear tabs).
D. 
In addition:
1. 
Photocopies will be acceptable only with a detailed explanation of why the original is unavailable.
2. 
Receipts must include the name of the vendor, location, date, purchase detail, and dollar amount.
3. 
Credit card statements or credit card charge slips are not acceptable in lieu of receipts.
E. 
Missing Receipts. A complete written explanation of the expense showing the amount, date, place and essential character of the expense and the reason for the missing receipt must be signed by both the traveler and the Mayor. In the event of a missing airline receipt (last page of the ticket stub), the written explanation must be accompanied by some form of documentation. The agency issuing the original ticket must be contacted and a copy of the receipt requested. If the traveler is unable to obtain a copy of the airline receipt, a copy of the itinerary and one (1) of the following must be included with the missing receipt statement:
1. 
Credit card charge slip.
2. 
Record of charge and billing statement.
3. 
Canceled check or other record of payment.
F. 
Incorrect or incomplete actual travel/training expense reports:
1. 
Will be returned to the attending employee and will be reviewed by the Finance Officer.
2. 
May result in delay of reimbursement.
[Ord. No. 2017-058]
Any employee who deliberately falsifies any document or record is subject to disciplinary action up to and including termination, as well as possible filing of civil or criminal charges. Employees who knowingly misrepresent the facts in connection with this policy or who knowingly file or sign any form which contains deliberate false statements given with intent to defraud the City may be subject to the aforementioned actions.
[Ord. No. 2013-003 §§ 1 — 3, 7-11-2013]
A. 
When any Aldermen travel on City-related business, he/she shall receive travel expenses up to and not to exceed the amount of five hundred dollars ($500.00).
B. 
When the City Clerk, Court Clerk, and/or Finance Officer travel on City-related business, he/she shall receive travel expenses up to and not to exceed the amount of three hundred dollars ($300.00).
C. 
Officials granted travel proceeds shall submit receipts equal to the amount of travel within five (5) business days after travel.