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2019 - Resolution - Amending Resolution 1872 to Revise Regulating Reimbursement/Advance of Business ExpenseRESOLUTION NO. 2019 A RESOLUTION OF THE CITY OF PORT ORCHARD, WASHINGTON, AMENDING RESOLUTION NO. 1872 AND CITY OF PORT ORCHARD ADMINISTRATIVE POLICY 100-014 TO REVISE CITY POLICY REGULATING REIMBURSEMENT/ADVANCE OF BUSINESS EXPENSE. THE COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON HEREBY RESOLVES AS FOLLOWS: THAT: The City of Port Orchard Reimbursement/Advance of Business Expense Policy Number 100-014 is attached hereto as Exhibit "A" and is hereby adopted. PASSED by the City Council of the City of Port Orchard, APPROVED by the Mayor and attested by the Clerk in authentication of such passage this 12'h day of May 2003. ~~~/ LESLIE J. WEATHERILL, MAYOR ATTEST: Patricia Parks, City Clerk CITY OF PORT ORCHARD REIMBURSEMENT/ADVANCE OF POLICY BUSINESS EXPENSE INDEX EFFECTIVE DATE APPROVED Administrative 100-014 September 27, 1999 Reseluticm 1872 May 12,2003 Resolution No. 2019 REFERENCE City of Port Orchard PURPOSE The purpose of this policy is to identify and provide guidelines regarding the City's travel policies and to further delineate those valid business expenses for which an employee may qualify for payment or reimbursement. The objectives of this policy are to provide employees, public officials and others who incur authorized business expenses for travel, subsistence, registration, and related expenses while on City business, reasonable and timely mechanisms for the reimbursement and/or the advancement of such necessary expenditures. POLICY This policy serves to provide guidelines to determine whether or not expenditures by City employees may be reimbursable to the employee, and to determine whether or not refreshments and related costs, served or made available at meetings involving volunteers and other quasi-employees are legitimate City expenditures. Claimants have the responsibility for becoming knowledgeable about authorized expenditures and the documentation requirements. Care must be taken to avoid unnecessary or excessive expenditures, and those not directly and reasonably related to the conduct of City business. It shall be the responsibility of the City Treasurer to adopt, publish, and enforce rules and procedures consistent with this policy for the purpose of carrying out the provisions thereof; and to provide forms accompanied by instructions for their implementation. Exceptions to the rules set forth herein may, by directive of the City Treasurer and City Clerk, be effected if compliance with these rules is or was not feasible. To effectively carry out this policy, the City Treasurer and City Clerk may, from time to time, issue guidelines for the administration thereof. 1.0 CITY EMPLOYEES & CITY OFFICIALS 1.1 Documentation No claim for reimbursement shall be paid unless it is accompanied by a bona fide vendor's receipt. Should a receipt be lost or not obtainable, an employee certification, signed by his/her Department Head (or the Mayor if the employee is a Department Head), will serve as a substitute for a receipt. Such receipt or certification should show the date, a description of the purchase, vendor identification, amount paid, and an explanation for the lack of a receipt. Restaurant meal "stubs" will be accepted as a receipt where a more detailed vendor receipt cannot be reasonably obtained. However, the stub must have give the name of the restaurant, the amount paid, completed and initialed by restaurant staff, though the employee can add the tip if not included. Claims for reimbursement shall contain the following: The name of the person who consumed the goods or used the service for which reimbursement is requested, whether it is for meals, lodging, transportation, or any other purpose; and r::~:m1n 0'7""""7"' ; "i:i!i,~""W"f''l"'~~ CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL PAGE 1 OF 8 ADMINISTRATIVE 100·014 A description of the event, occasion or circumstances related to the claim and the public policy or public purpose served; and Required receipts (or certifications where they are allowed). The City has implemented Advance Travel procedures to assist employees who are traveling out of the area on City business. Please refer to Sections 5.0 for the policy and procedures relating to the use of Advance Travel Fund. 1.2 Meals: Meal costs must be incurred directly by the claimant; direct billing to the City by a restaurant must be pre-authorized by the City Clerk and pre-arranged with the restaurant. Payment for table service at a restaurant, commonly referred to as a tip, not to exceed 15% of the meal price (including sales tax), is reimbursable as a reasonable and necessary cost for such service. All City employees and officials claiming reimbursement for meals consumed while on City business shall be entitled to reimbursement not to exceed the following schedule, including tax and tip, based on vendor receipt: Breakfast Lunch Dinner $10.00 $12.00 $16.00 Meal cost maximums are not applied on a "per diem" basis, therefore purchasing a lesser meal so as to exceed the maximum on another meal is not acceptable. Each meal purchased is subject to that meal maximum and any unused excess cannot be carried over to another meal. A receipt for one meal cannot be divided between two meals. Any planned meal(s), the cost of which is included in a City paid registration fee, cannot be claimed by an employee for reimbursement. The City Treasurer and City Clerk or his/her designee is authorized to periodically update the meal allowance schedule based on an informal survey of actual meal costs charged by restaurants, or by applying some other appropriate measure, such as a regional consumer price index adjustment. Notwithstanding the foregoing schedule, actual meal costs incurred may be claimed when they are part of a regularly scheduled business event such as a training seminar, professional meeting or conference, or other City oriented business meeting. Should a business event (professional organization) luncheon, for example, have costs exceeding the lunch maximum, reimbursement will be for the actual luncheon cost. Since daily "per diem" amounts are not authorized under this policy, each meal claimed is subject to the cost limitations denoted in the above meal schedule. The City Treasurer and City Clerk are authorized to approve exceptions to the authorized meal allowance schedule when it has been determined that either the region of the country is recognized as a high cost area, or that the event's location requires a greater cost. To claim a meal schedule cost exception, the employee must prepare a written request for such exception treatment, have it approved by his/her supervisor (if applicable) and Department Head, and submit it to the City Treasurer or City Clerk for final determination regarding approval. (A high cost area can be evidenced by using the Internal Revenue Service Rates for Lodging and Meals Index or another reasonable method of determination.) If the cost of meals for persons other than the claimant is included, those persons must be entitled to meal reimbursement in their own right and they shall be listed by name and title in claim documentation. ;;:::;,c:'-"''m~mn,;,;,;m~wi CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL ADMINISTRATIVE 100-014 Resolution 2019 May 1 2, 2003 Iii~......,.....,..,~ PAGE 2 OF 8 1.3 Travel: Reimbursement for reasonable costs of business travel is authorized. The use of a City vehicle rather than a personal car is encouraged. City employees and elected officials are encouraged to car/vanpool when traveling to attend the same meeting or training session. General guidelines are as follows: 1.3.1 City Vehicle: Out of the area costs of vehicle operation are authorized for fuel, oil and necessary emergency repairs and tires. 1.3.2 Personal Vehicle: Expenses shall be reimbursed for travel within a 300-mile radius of the City at such rate per mile as established by the United States Internal Revenue Service for deductions. Trips beyond this limit will be reimbursed at the lower of (a) the established rate per mile, or (b) the lowest available (other than nonrefundable) airfare obtainable by the employee's Department Head, or by his/her designee, plus mileage reimbursement at the then current City rate, based upon the estimated distance between the airport and the destination. The Mayor, members of the City Council, boards and commissions shall not be reimbursed for mileage expenses incurred within the city limits of Port Orchard. City employees will be reimbursed for mileage when using a private vehicle within the city limits when such use is incurred while conducting city business. The city's mileage reimbursement rate is intended to cover the cost of depreciation or lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, and vehicle registration fees. Persons using a private vehicle and seeking reimbursement for mileage must maintain a valid driver's license and individual auto insurance, including liability, bodily injury and property damage, which insurance shall be deemed to be primary as to any other insurance available to the city. The city will not reimburse for out-of-pocket costs for parking tickets, moving violations, or damages and deductibles relating to privately owned vehicles used on official city business City employees who receive an automobile allowance in lieu of City provided transportation shall not be entitled to further reimbursement for surface transportation costs within a 300-mile radius of the City. Incidental travel costs such as parking, ferry, or bridge tolls are reimbursable, as they would be even if a City vehicle were provided. 1.3.3 Rental Vehicle: The cost of vehicle rental when on out of town business is considered an exception to this policy and must be approved in writing in accordance with the process set forth in Section 3.1 (Meal Reimbursement for Non-City Employees and Non-City Officials). Vehicle rental authorization must be separately set out in any request for approval of travel expenses. Approval of vehicle rental as an item on an Advance Travel request will not be considered sufficient authorization without a separate statement presenting the reason such expenditure is required. 1.3.4 Air Travel: Arrangement for air travel on City related business shall be made by the Department whose employee is involved in the travel, or as may otherwise be designated by the City Clerk, as outlined below: a. Whenever feasible, the need for air travel arrangements should be provided by way of the normal purchase order process at least five (5) weeks in advance of the departure date. --·::::;:rx:rc:z::;;a~=M~~ · s~;;:;;;;mrnn~""':'C~~~~~--~----~~~~~~"Z':::l CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE Of BUSINESS TRAVEL PAGE 3 OF 8 ADMINISTRATIVE 100.{)14 Resolution 2019 May 12, 2003 b. The authorized procurer will arrange for air travel based on the lowest available (other than non-refundable) airfare for a regularly scheduled flight, which reasonably accommodates the time of travel, requested, and the destination as specified by the requesting department. A travel agency may be used. Nominal processing fees charged by a travel agency in conjunction with city air travel may be reimbursed. c. The authorized procurer will purchase the tickets at the time the rate is quoted and the employee will be advised of the arrangements for acquiring the tickets. d. If personal travel is combined with business related travel, the traveling employee shall be responsible for paying the increase in airfare necessary to accommodate the personal part of the flight. The City shall only pay the lowest available (other than non-refundable) airfare for the round trip between the Seattle/Tacoma Airport and the business related destination. Such payment for personal travel shall accompany the City's payment to the vendor for the tickets. e. If changes in travel plans occur that are the result of City business requirements, (i.e. delays in departure, cancellations, extended stays, or revised itinerary) any associated costs shall be paid by the City. However, any increase in the cost of travel due to changes for personal convenience will be borne by the employee. f. Employees who obtain airline tickets on their own will be reimbursed based on the "lower" of: (a) Actual out-of-pocket cost paid for the airline tickets or alternate means of transportation (substantiated by receipt) or (b) the lowest (other than non-refundable) airfare available for their time of travel, unless an exception is granted in writing by the City Clerk. When purchased by the employee, he/she must pay the cost of the travel and seek reimbursement. Direct billing of airfare to the City is allowed only if arranged for or approved by the Department Head or the City Clerk. 1.4 Other Miscellaneous Travel Expenses: Miscellaneous travel costs such as bus, taxi, bridge or other tolls, parking, ferry, porter, bellman and the like (not including any maid service) are authorized by a listing of same on the Claim for Expenses form. Payment of a reasonable amount for porter service, bellman service and the like is considered to be a necessary payment for such service and, therefore, reimbursable. A vendor's receipt will be required only when the single item cost of this type of expense exceeds $10.00. 1.5 Out of State or Overnight Travel: To be eligible for any City reimbursement for out of state and/or overnight travel expense, the one-way travel distance must be greater than 50 miles from City or home. Any employee, except for members of City Council, must receive written pre-authorization from the City Clerk or his/her designee to stay overnight on official City business within a 50-mile radius. This approval must be in the form of an approved "Advance Travel request" and will be required to accompany any reimbursement claim for this type of travel. In those cases where Advance Travel money is not being requested, the Advance Travel request form with zero dollars will be used with the actual reimbursement request. 1.6 Accommodations: Reasonable hotel/motel accommodations for employees and officials are acceptable and will be reimbursed at a maximum of the single room rate unless; two city employees are sharing a room at double occupancy rate. Exceptions may be authorized by the City Clerk should single room rate not be available, but evidence of this should be received from the hotel/motel. A vendor's receipt for this category is required for all claims. Direct billing of hotel/motel charges is allowed through a City Purchase Order. Room rental charges and related taxes c:an be paid by purchase order, but a purchase order cannot be used to directly pay for any other charge on the hotel bill. 't:'~-'"'-z:~~~"!Z::.::.:c:',::l\ll:::"llt:!.'Z'.lW22i~'~~~,_~-~~~-~~--~~~~';""--""-"'-""·;;;;mmm_"' _______ ~§~1l!l~~ CITY OF PORT ORCHARO-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL PAGE 4 OF 8 ADMINISTRATIVE 100-014 Resolution 2019 May 12,2003 1. 7 Incidental Expenses: This category includes all reasonable and necessary incidental expenses. Those allowed and specifically not allowed are identified, but not limited to, the following: 1. 7.1 Allowable Incidental Expenses: Laundry expenses if away from home five or more calendar days on approved City business; Baggage checking and handling; Business telephone and postage expenses. Personal telephone calls home, if away from home for more than a 48-hour duration, are considered a business expense but are limited to one call of reasonable duration for each 48-hour period. A "reasonable duration" for this purpose would be five (5) minutes. Costs for longer calls will be paid by the employee with the amount determined on a proportional basis. Telephone calls to make travel related arrangements are business expenses and will be reimbursed. 1.7.2 Non-allowable Incidental Expenses: Unauthorized expenditures include, but are not limited to: Liquor Expenses of a spouse or other persons not authorized to receive reimbursement under this policy Beauty parlor or barber services Personal entertainment (movie rentals, etc.) Theft, loss, or damage to personal property Damage costs caused by employee/officer actions Airline or other trip insurance Personal postage, reading materials, or non-business related telephone calls (except as provided elsewhere in this policy) Personal toiletry articles 2.0 NON-TRAVEL FOOD & BEVERAGE REIMBURSEMENT POLICY 2.1 Employee Expense Reimbursements: Reimbursable employee non-travel expenses are subject to the following: Meals consumed by the City employee during meetings and other functions, which conduct official City business or serve to benefit the City of Port Orchard, are reimbursable to the employee in compliance with Taxable Meal Reimbursement Policy (IRS) Generally, the City will not incur costs for refreshments, and other related items, for meetings or functions held in the normal course of business or that are attended solely by City employees. However, such meetings or functions wherein a municipal function, public purpose, or City program is served or furthered, and wherein the City Council has expressly approved the meeting, as such, the City may incur such costs directly or as a reimbursement to employees who have incurred such costs on behalf of the City. Refreshments purchased solely for personal entertainment are not a legitimate City expense. 2.2 Volunteer Refreshments: "Volunteers" are defined as non-compensated volunteers, advisory committee members, and others who are participating in City business but are not on the City's payroll. Reimbursable expenditures relating to volunteers are authorized as follows: ~;;;:~'at::m.~~=""""'""""' wa::mm nnmt¥Jmru::;:;:;:;= CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL PAGE 5 OF 8 ADMINISTRATIVE 100·014 Resolution 2019 May 12, 2003 ¥ !I'IWfi :Z::W:::€ h\ .. ll Coffee and other light refreshments at meetings involving volunteers and other "volunteers" are authorized City expenditures. Incidental consumption of refreshments by City employees at meetings involving quasi- employees is allowed. 2.3 Ceremonies and Celebrations: Reasonable expenses, including food and beverage, associated with commemorating a dedication or an unveiling that is recognized as serving, a public purpose are legitimate City expenditures. Private celebrations rather than public celebrations are not generally considered as serving a public purpose. Refreshment, food, and beverage related costs would therefore not be recognized as legitimate City expenditures. Support of a local "event" or celebration may not take the form of a gratuitous contribution of public funds to a private person, committee or organization. Expenditure of public funds on a publicly sponsored event requires (1) the existence of a recognizable public or municipal purpose that relates to the purpose for the City's existence, (2) proper authorization from the legislative authority for such public sponsorship, and (3) a reasonable relationship between the amount of the City's expenditure and the "public" nature of the event. 3.0 NON-CITY EMPLOYEES AND NON-CITY OFFICIALS 3.1 Meal Reimbursement for Non-City Employees and Non-Citv Officials: 3.1.1 Employee claims for reimbursement of meal costs for non-City employees and non-City officials will be allowed only with a memo of authorization from the City Clerk or his/her designee, which must be included with the reimbursement request: This memo must identify: The name(s) of the individual(s) being, hosted; and The official title or capacity of the person(s) and how it relates to City business; The nature of the topic or topics discussed, nature of the occasion, what public purpose or public policy was served; and How this activity was an appropriate way to carry out that purpose or policy. 3.1.2 Council member claims for the reimbursement of meal costs for non-City employees and non-City officials will require a memo of authorization signed by the Mayor, or in the Mayor's absence, the Mayor Pro Tern, and this memo must be included with the reimbursement request. This memo must identify the following: The name(s) of the individual{s) being hosted; and The official title or capacity of the person(s) and how it relates to City business; and The nature of the topic or topics discussed, nature of the occasion, what public purpose or public policy was served; and How this activity was an appropriate way to carry out that purpose or policy. 4.0 CLAIMS AND APPROVAL PROCESS All claims shall be submitted for reimbursement using the Claim for Expense form. Travel and subsistence expenses, except for incidental and minor costs authorized in this policy or in the petty cash guidelines, will not be paid from Petty Cash, unless pre-authorized by the City Treasurer. :,;:;;c~::\i,_:ti,L;!l.z;;;;&m,,;;;uz;;;;mw: • ~nn "' 7~~~-==.,.~~~'m:.tir~ CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL PAGE 6 OF 8 ADMINISTRATIVE 100-014 Resolution 2019 May 12,2003 "Special" approvals required by this policy shall be obtained (1) by employees in advance from the City Clerk or hrs/her desrgnee; and (2) and by Council members from the Mayor, or in his/her absence, by the Mayor Pro-Tem. Such approvals shall be in advance of the event and by separate memo, which identifies the policy exception being authorized and the reasons for the exception. All non-Council reimbursement claims must be authorized by the claimant's Department Head and City Clerk, or the management employee authorized to act on his/her behalf. Department Head claims will be approved by Mayor, or in his/her absence the Mayor Pro-Tem. Claims of the Mayor will be approved by the City Clerk. Should the City Clerk be absent for an extended period, he/she may delegate this authority to the City Treasurer. Claims of Council members must be approved by the Mayor or, in his/her absence, the Mayor Pro-Tem. The Mayor may also delegate this responsibility to the City Clerk. Claims may include the reimbursable costs of other City officials or employees who would be entitled in their own right to claim business expenses, except for meals falling under IRS deduction. Claims that are rejected by the City Clerk shall be referred back to the appropriate Department Head for review and disposition. Should a dispute arise, the claim and related documentation shall be submitted to the City Treasurer for review and final disposition. Department Head claims shall be referred to the Mayor for review and disposition. 5.0 ADVANCETRAVEL The use of an Advance Travel Fund (imprest fund) has been authorized by Port Orchard Municipal Code (POMC) 3.08. State of Washington RCW 42.24.120-160 provides the authority to establish this fund and both this RCW and the State Budgeting, Accounting, and Reporting System (BARS) Manual defines the policies and general procedures by which it will be administered. The following guidelines are included for the operation of this imprest fund: This imprest fund can be used only for expenses incurred during the authorized travel of a City employee or officer/official while on City business. It is to be used solely for Advance Travel and not for direct payment to vendors. It cannot be used for personal loans, payment of airline tickets, pre-registration fees, reimbursement to employees/officials for travel already incurred, etc. A special bank account will be established by the City for the Council authorized cash that will be used to advance employees or officials who will be traveling, on City business. A check register will be maintained in the manner established by the State Auditor in BARS and this account will be reconciled monthly by someone other than the custodian. · Requests for Advance Travel funds shall be submitted to the City Clerk, Advance Travel Custodian on forms established by the City Clerk's Office. Such forms will contain the information required by the State Auditor. Requests will be based on reasonable estimates for those costs not directly billable to the City but excluding those not authorized to use such funds. To facilitate compliance with the Meal Reimbursement (taxable/tax-exempt) Policy in coordination with Section 5 of the Travel Policy, Advance Travel funds for food/meals will only be available when the employee is scheduled to be away on city business overnight or other situation where the meal would be non-taxable as stated in Policy 100-015. The Advance Travel request will be submitted to City Clerk's Office a minimum of "one week" before travel is to begin. Requests should be signed by the applicant and their Department Head. Signature approval will be the same as for personal reimbursements, as specified in Section 4.0 of this Statement of Policy. ;::';;:}0;~;;;Mfut\\i£!\\W:ZN'!l, ~ h r¥ \®i'.$2$~, 5l!llH:ia::lru ______ "'"'"""'. """'"""'""\!\"'"""'~"'""'" CITY OF PORT ORCHARD REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL PACE 7 OF 8 ADMINISTRATIVE 100-014 Resolution 2019 May 12,2003 Advance Travel requests will be approved on a "1st come, 1st served" basis due to the limited dollars in this imprest fund. Advances for travel expenses will be made by the issue of checks drawn on the Advance Travel bank account and made payable to the applicant. Approved requests will be retained in the files of the custodian to support such advances until final settlement is made and claim for reimbursement has been submitted. Settlement of the Advance Travel will be made on or before the 1Oth day following the close of the travel period. Settlement is made by filing with the Fund Custodian: An Advance Travel settlement (Claim for Expenses) voucher identifying all actual expenditures incurred (supported by required receipts or proof of payment), completed fully with the required signature authorizations; the return of remaining unexpended cash from the Advance Travel received (a personal check may be substituted for the cash); and Any default in accounting for or in repaying an Advance Travel shall render the "full unpaid" amount immediately due and payable with interest added at the rate of 10% per annum from the date of default until the advance is repaid. The City shall have a prior lien against, and a right to withhold, any and all funds payable (or to become payable including payroll compensation) to such officer or employee to whom advance has been made. No advance of any amount may be made to any officer or employee at any time when he/she is delinquent in accounting for or in repaying, a prior cash advance. ATTACHMENTS Claim for Expense Form Travel Pointers '~~\;z;',"JL'"!i1:Y.~'1t:m::;;r,J;=::t:::t!r.'OO=">-"'•""·"'"""""'""''""'"~·&"'=mr&"'!"''!;'""'""""""""~~"'!'="""~·"!-~£~-.-~~~~zml'li~W:::·:.:::;~:c= CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL PAGE 8 OF 8 ADMINISTRATIVE 100-014 Resolution 2019 May 12,2003 CITY OF PORT ORCHARD TRAVEL POINTERS THIS SUMMARY IS A QUICK OVERVIEW OF TRAVEL RELATED ISSUES TO HELP YOU DETERMINE COSTS THAT WILL BE REIMBURSED BY THE CITY, AND TO FACILITATE THAT REIMBURSEMENT. THIS IS NOT INTENDED TO SERVE AS A POLICY. PLEASE READ THE "POLICY FOR THE REIMBURSEMENT/ADVANCE OF BUSINESS EXPENSES" FOR MORE INFORMATION. Golden rule in traveling: "Be prudent with your expenditure decisions; imagine you are spending your own money and that a State Auditor or the City Treasurer is looking over your shoulder." Reimbursable expenses must be proven as legal under State Law--so keep detailed receipts!! Only costs that can be considered "reasonably necessary" while you are conducting City business will be reimbursed to you. A "latte", for example, would not be considered necessary. Keep the conference, seminar, or training brochure/agenda to turn in with your Advance Travel settlement or reimbursement request as evidence that City business was involved or conducted. Get receipts on everything for which you will request reimbursement. Meal ticket stubs, though not recommended, will be accepted if the total cost including tip is within the meal limits identified below. If a stub is the receipt, however, the name of the restaurant and amount should be entered and initialed by restaurant staff. Credit card receipts, if they detail the meal items, are acceptable. Meal cost maximums are not aoplied on a "per diem" basis, therefore purchasing a lesser-cost meal so as to exceed the maximum on another meal is not acceptable. MEALS: The "reasonable" cost of meals not included in registration or an airline flight will be reimbursed but at the maximum of the meal allowances noted in the Policy for the Reimbursement I Advance of Business Expenses. The employee or officer of the City must pay meal amounts over these values. The 1998 maximums, "including", tip and tax, are: Breakfast Lunch Dinner $10.00 $12.00 $16.00 The tip maximum is 15% of the meal or service price (including taxes). Any excess must be paid by the employee/officer of the City. This applies even if the total cost including tip is within the meal maximum. A continental breakfast provided as part of a meeting or seminar will not be considered a meal. A complimentary snack provided during an airline flight will not be considered a meal. Meals for non-employees/officers of the City are not generally reimbursable. Exceptions can be authorized by the Department Head, City Treasurer and City Clerk under certain circumstances but should be approved in advance. ACCOMMODATIONS: The "original" final hotel bill showing payment in. full and the daily room charges including telephone charges is required for reimbursement. A credit card receipt showing payment of this total or the amount reduced to zero on final billing is adequate evidence that the bill has been paid. A Purchase Order (PO) can be used for paying room rental charges "only." It cannot be used for meals, telephone charges, or any costs other than room rental and applicable taxes. These other charges must be paid by the employee and reimbursed through set procedures. CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL ADMINISTRATIVE 100-014 PAGE10F2 A single room rate will be reimbursed when not sharing a room with another City employee. The City will only reimburse reasonable room rates (for that area). "Don't buy gold when silver will do well." TRANSPORTATION: Transportation costs such as taxi, bus fare, bridge toll, parking, etc are reimbursable if in conjunction with City business being conducted. However, transportation to and from restaurants is not allowable if a restaurant with reasonable meal pricing is available where you are staying. Car rental is an exception to City policy and must be approved in advance and in writing. Rental car insurance is required on authorized car rental and is reimbursable. Travel reimbursement costs beyond 300 miles from Port Orchard are limited to the lower of (a) the established rate per mile, or (b) the lowest available (other than non-refundable) airfare obtainable. Please see the above noted Reimbursement /Advance Policy for other requirements. Use of a City vehicle is always encouraged when travel is by vehicle. INCIDENTAL MISCELLANEOUS: Allowable incidental expenses must be supported by receipts to be reimbursed. If a receipt is not reasonably available, then an itemized listing of such expenses is required. Allowable incidental expenses include those for waiters, porters, bellman, and baggage handlers. Necessary laundry and pressing are allowed only when travel exceeds five days. Personal telephone calls home are allowed only when traveling away from home for 48 hours or more and then they are limited to five minutes in duration per each 48-hour period. Telephone calls to make travel confirmations or arrangements are considered business travel expenses and are reimbursable. NON-REIMBURSABLE COSTS Non-reimbursable costs include liquor, personal entertainment, personal toilet articles, losses from theft or damage, damage costs due personal action other personal expenditures, and those of non-city or unauthorized employees. See the above noted Reimbursement I Advance Policy, for more information. OTHER INFORMATION Foreign Exchange: When an employee/officer travels outside the United States the expenses incurred must be converted to U.S. funds, using the following procedures: Cash Conversion: The rate of exchange will be the one in effect at the time the individual converts Advance Travel to foreign currency. Try to obtain a receipt indicating the rate of exchange. Credit Card: The rate of exchange will be the sell rate for the date of settlement as indicated on your credit card statement. REMINDER The purpose of Advance Travel procedures are to help minimize out of pocket cost and to facilitate reimbursement of business expenditures. Advance Travel must be arranged a minimum of one week in advance and settled within 1 0 business days following the close of the business travel period or the applicant will be subject to default action as set forth in Section 5.0 of the Reimbursement/Advance of Business Expenses Policy. Advance Travel/ Claim for Expenses can be obtained from the City Clerk's Office and must be used for travel-related settlements and reimbursements. CITY OF PORT ORCHARD-REIMBURSEMENT/ADVANCE OF BUSINESS TRAVEL ADMINISTRATIVE 100.014 PAGE 2 OF 2