WAKULLA COUNTY Travel Expense Procedures Manual Workshop September

WAKULLA COUNTY Travel & Expense Procedures Manual Workshop September 2, 2008

CONCEPTS & OBJECTIVES n n Ensures travel rules and regulations are enforced and carried out under the highest of ethical standards and in accordance with Chapter 112, F. S. Streamlines process and procedures for the Bo. CC, employees and authorized travelers.

SCOPE AND APPLICABILITY n n Clearly defines who is authorized to travel under the guidelines of this policy and the proper procedures to follow. Addresses contract employees and volunteer board members who need to travel on behalf of the county.

POLICY HIGHLIGHTS *Approval process *Ensuring availability of funds *Payment method *Timelines *Reimbursement procedures *Per Diem v. actual *Travel Advances *Registrations Fees *Local Mileage *Receipts *Provides updated forms

APPROVALS n n n Elected Officials – shall be approved in advance, by the Bo. CC whenever possible. If not possible then approval must be obtained within two Board meetings following conclusion of trip. Appointed Officials – approval required by the Chairman or the Vice-Chairman. Employees – approval required by division head, department head and county administrator. n Candidates for Employment – prospective department head and county administrator. n Others (includes consultants, contractors & volunteers) – department head and county administrator.

BUDGET n n Ensure availability of funds PRIOR to making travel arrangements. Determine that a public purpose is achieved. Establish number of persons traveling. Establish most cost effective means of travel.

PURCHASING CARD n The Wakulla County Purchasing Card is strongly encouraged as the method of payment when traveling. The card should be used for such items as: n n n n Airline Tickets Rental Cars Hotel (business expenses only) Shuttle Services Parking Fees Conference Registration Fees Hotel business center (copies, faxes, etc. ) Traveling Bo. CC employees who utilize the card will experience a reduction in the amount of out of pocket cash while traveling on county business thereby reducing the amount of expenses to be reimbursed directly to the employee.

TIMELINES AND REIMBURSEMENT PROCESS n n n Travel authorizations and advance requests must be submitted to supervisors or approving authority 10 days in advance of travel. County Administrator must approve all travel prior to actual trip, excluding Commissioners. Travel reimbursements should be filed within 10 days of returning to the office. Meals provided at conferences or conventions are not reimbursable as well as meals provided by a hotel or airline. Telephone calls and faxes relating to county business are reimbursable. The travel authorization along with the completed travel reimbursement and all backup documentation (receipts, copies of conference agenda, etc. ) must be submitted to the Finance Office as one package.

TYPES OF TRAVEL n n CLASS “A” – continuous travel for a period of 24 hours or more with no overnight stay. CLASS “B” – continuous travel of less than 24 hours which involves overnight absences. CLASS “C” – short or day trips LOCAL TRAVEL – short trips involving a privately owned vehicle, no meal reimbursements.

MEALS AND PER DIEM n Travelers need to determine the method of reimbursement: • Per Diem v. Actual Expenditures n Per Diem - n Actual all encompassing: • $60 per day or $20 per quarter. • May not be used to calculate reimbursement due for days of travel which do not include hotel costs (e. g. , final day of trip). • Meal allowance + air fare + hotel + mileage + miscellaneous expenses.

TRAVEL ADVANCES n n Employees who hold a Wakulla County Purchasing Card are not eligible for a travel advance. Travel advance requests must be $100 or more. Advances constitute 85% of the projected per diem and mileage (if driving personal vehicle). Travel advances must be settled within 10 days of returning to the office.

Registration Fees n n Fees for registration including meals and other programmed events should be paid with a County Purchasing Card whenever possible. Optional fees for recreation and/or entertainment activities associated with the conference or convention are not reimbursable.

Local Mileage n n Reimbursement for local mileage must be submitted on the Local Travel Mileage form and shall be submitted monthly and must be signed by the department head and county administrator. Mileage reimbursement amounts are based on the IRS mileage allowance, no receipts are required.

Receipts n n n Travelers should review all receipts carefully to ensure that they have not been charged state sales tax. Receipts are not required for reimbursement of parking, taxi and public transportation costs under $20, however, if the Purchasing Card is utilized as the method of payment a receipt IS required. In cases where a receipt is not available, reimbursement may still be sought with a written explanation of the circumstances.

Forms n Travel Related Forms currently available: Authorization to Incur Travel n Travel Reimbursement Voucher n Local Mileage Reimbursement Form n Travel Advance Form n n Forms currently being developed: n Lost receipt form

Travel Authorization Form

Travel Reimbursement Form

TRAVEL & EXPENSE PROCEDURES n QUESTIONS ? ?