Chapter 2.32
OFFICIAL TRAVEL EXPENSES
Sections:
2.32.010 Rules and regulations.
2.32.020 Travel policy – Adoption – Adjustment – Copies available.
2.32.030 San Juan County travel policy.
2.32.010 Rules and regulations.
The following rules and regulations shall govern payment by the County for expenses incurred by County officials and employees traveling on official County business:
A. Employees are responsible for their travel expenses to and from their normal place of employment. However, the County will reimburse ferry costs for transportation within the County for employees and automobile where an employee lives on one island and works on another on those days when said employee’s automobile is essential to his work.
B. Travel by private or chartered boat or airplane determined by the appropriate department to be in the best interest of the County will be reimbursed. All other travel on County business by private car or chartered boat or airplane will be reimbursed not to exceed the cost of common carrier. Receipts must accompany request for reimbursement of chartered transportation; provided, no employee shall be reimbursed for travel by private airplane unless the employee has, prior to travel, obtained a certificate of insurance for liability in an amount equal to liability coverage purchased by the County, which includes the County as an insured party.
C. Approved travel on common carrier will be reimbursed. Receipts must accompany request for reimbursement.
D. The County will reimburse employees for use of private vehicles and private boats on County business. The reimbursement rate shall be adjusted annually on January 1st to equal to the Internal Revenue Service mileage rate in effect on that date.
E. Meal Expenses.
1. The County will reimburse employees for the reasonable expense of meals while the employees are out of the County on County business.
2. The County will reimburse employees for the reasonable expense of meals within the County only under the following circumstances:
a. The reasonable expense of dinner when the employees are off their home island on County business;
b. When an employee is required to attend a bona fide meeting as a representative of the County and a normal mealtime is included in the meeting plan;
c. When an employee is meeting with an individual or group to discuss official County business and transportation schedules or similar constraints require that the discussion be held during or extended through a normal mealtime.
F. An employee may submit a voucher only for his own expenses. Meals shall be reimbursed at a rate which is within the range of rates (including high cost locations) adopted by the Washington State Office of Financial Management.
G. The County will reimburse for lodging expense when employees are away from home overnight on County business, both within and out of the County. Receipts must accompany request for reimbursement.
H. Coffee break expenses are not reimbursable.
I. The board of County commissioners may prescribe by resolution procedures for implementation of the policies set out in this chapter, including specific amounts to be paid for reimbursements in accordance with RCW 42.24.090. (Ord. 11-1999 § 1; Res. 96-1975. Formerly 2.12.010)
2.32.020 Travel policy – Adoption – Adjustment – Copies available.
A. The board of County commissioners hereby adopts the San Juan County travel policy as set forth in SJCC 2.32.030.
B. The County auditor is authorized to adjust on an annual basis the reimbursement rates for mileage set out in this policy in accordance with rates approved by the United States Internal Revenue Service.
C. The County auditor is authorized to adjust on an annual basis the per diem rate for travel expenses in accordance with rates set by the State Office of Financial Management.
D. Copies of the travel policy with current reimbursement rates shall be available to County employees and the public in the office of the County auditor. (Res. 79-2004)
2.32.030 San Juan County travel policy.
A. Travel Authorization. Authorization for travel comes from the department head or elected official. All travel on official County business should be discussed with and authorized in advance, either verbally or in writing, by the department head or elected official, within the guidelines of this document and the constraints of the departmental budget. Approval of travel and expenses will be understood and certified by the department head/elected official’s signature on the advanced travel request and/or the travel expense claim.
B. In-State Travel – Advanced Travel Requested. Employees must submit a signed advanced travel voucher form to their supervisor or department head for approval of travel and advanced travel pay. Upon approval of the proposed travel, the supervisor or department head will sign the advanced travel voucher form and forward it to the payroll deputy in the auditor’s office at least one week prior to the planned travel date for processing of advanced travel warrant.
C. Out-of-State Travel. Advance written notification to the board of County commissioners, in letter form, by the department head or supervisor will be required for travel for all County employees under the following situations:
1. For all out-of-state travel.
A copy of the letter of notification to the BOCC should be attached to the signed advanced travel voucher form submitted when applying for advance travel and with the claim of expense form submitted to the auditor’s office upon return from travel.
D. Advanced Travel Request – What Does It Cover? Advance travel can be requested for hotels, meals and ferry expenses. Advance travel cannot be used for prepaying of hotel reservations, conference registration, or mileage.
E. Advanced Travel Fund – Reimbursement of Travel Expenses. The following rules and regulations shall govern payment by the County for expenses incurred by County officials and employees on travel for official County business.
The travel advance must be accounted for and/or reimbursed to the County on or before the tenth day following the period the advance was for. Under certain emergency circumstances, the 10-day period may be extended by written notification by the department head to the auditor’s office. If advance travel reimbursement is not submitted within the time allowed, no further advance travel will be given for that employee for up to one year, and outstanding advance travel will be deducted from the employee’s next monthly payroll. In addition, the County has the right to charge interest on the advance up to 10 percent per annum, until repayment or justification of expense has been made.
The County pays bills every week; therefore, each department is required to submit their bills to the auditor’s office for payment every Tuesday by 12:00 noon. In order to be properly reimbursed for travel expenses, you must use the claim of expense forms available from the auditor’s office or your department head. The completed claim of expense form must be given to your supervisor within 10 days from the end of travel date.
If, upon return from travel, the employee owes the County money from travel funds advanced, a properly completed claim of expense form, with original receipts attached, along with payment of amount owed (in the form of cash or check made payable to the San Juan County treasurer advanced travel fund) must be submitted by the employee (via the department head) to the auditor’s office accounting department within 10 days.
If the advance was less than or equal to the expenses incurred, a properly completed claim of expense form, with original receipts attached, indicating the net amount due the employee, must be submitted to the auditor’s office accounting department by the employee and department head within 10 days for reimbursement of travel expenses.
F. Reimbursable Expenses. Reimbursement for travel expenses is provided for as follows:
1. Meals – Basis for Reimbursement. Meals are reimbursed on a set per-meal per diem. Per diem amounts include tips.
|
Breakfast |
$10.00 |
|
Lunch |
$13.00 |
|
Dinner |
$19.00 |
|
Full Day |
$42.00 |
Per diem rates will be adjusted annually based on the schedule published by the Washington State Office of Financial Management.
2. Meal Reimbursement for Within County Business. The County will reimburse employees, on a per diem basis, for meals within the County only under the following circumstances:
a. When an employee is required to attend a bona fide meeting as a representative of the County and a normal mealtime is included in the meeting plan;
b. When an employee is meeting with an individual or group to discuss official County business and transportation schedules or similar constraints require that the discussion be held during or extend through a normal mealtime.
3. Out-of-County Meal Reimbursement – Per Diem/Reimbursement Guidelines.
a. Travel time begins when the employee leaves his or her official residence or workstation. No expenses incurred at or between the official workstation and residence are reimbursed. Time and date of departure and return must be shown on the expense claim form.
b. The County will reimburse employees for travel expenses for only the time involved in completing County business as promptly as possible. Meal and mileage reimbursements are not available for personal errands on a business trip.
c. Eligibility for per diem for specific meals is based on travel times as delineated below:
i. If travel time begins at 6:00 a.m. or earlier (as in case of early ferry travel), and extends beyond the regular work day (in most scenarios, the late ferry home or overnight stay), the employee is entitled to a full day’s per diem on the day of travel and each successive day of travel for official business.
ii. If travel begins after 6:00 a.m. but before noon, and extends beyond the regular workday, lunch and dinner per diem are provided for the day of travel.
iii. If travel begins after 12:00 noon, and extends beyond the regular workday, the employee is eligible for dinner per diem on day of travel.
iv. On last day of travel, if employee returns to island of work or residence after 8:00 a.m. but before 11:00 a.m., the employee is entitled to breakfast per diem for that day.
v. If the employee returns after 11:00 a.m. but before 5:00 p.m., the employee is entitled to breakfast and lunch per diem for that day.
vi. If employee returns after 5:00 p.m., the employee is entitled to full per diem for that day.
d. Regular per diem reimbursement is not provided when:
i. Meals are furnished by the host facility visited.
ii. The costs of meals are included in the pre-paid registration fee for a meeting, conference, or convention.
Per diem reimbursement requests should be adjusted accordingly for meals provided.
e. Receipts are not required to document per diem meal reimbursement.
f. It is the employee’s option to decline per diem payment and, instead, submit original receipts for reimbursement of actual costs not to exceed the set per diem rates. When submitting for reimbursement of actual expenses, please note the following guidelines:
i. Alcoholic beverages are not reimbursable expenses.
ii. The employee should complete a claim of expense form, attach original receipts, and submit to accounting in the auditor’s office, through their department.
iii. Employees may submit a claim of expense only for his or her own expenses. Government employees may not purchase meals for others, including other government employees.
G. Transportation – General.
1. Employees are responsible for their travel expenses to and from their normal place of employment. However, the County will reimburse ferry costs for transportation and mileage within the County for employees and automobiles when said employee’s automobile is essential to their work. The responsibility for determination of when an employee’s automobile is essential to their work and approval of the expense lies with the department head.
2. Employees traveling out of the County, in County-owned vehicles, on County business, will be reimbursed out-of-pocket expenses for fuel or other unexpected auto-related expenses. Original receipts are required.
3. Travel by private or chartered boat or airplane determined by the appropriate department head to be in the best interest of the County will be reimbursed. All other travel on County business by private or chartered boat or airplane will be reimbursed not to exceed cost of common carrier. Receipts must accompany request for reimbursement of chartered transportation. No employee will be reimbursed for travel by private airplane unless the employee has, prior to travel, obtained a certificate of insurance for liability in an amount equal to liability coverage purchased by the County, which includes the County as an insured party.
4. Approved travel on common carrier will be reimbursed. Receipts must accompany request for reimbursement.
H. Use of Private Vehicles for Out-of-County Travel – Mileage Reimbursement.
1. Privately owned vehicles with automobile insurance may be used for official travel.
2. Two or more employees should travel on official business in one car whenever it is feasible to do so. If two or more employees travel in the same vehicle, the County pays mileage to only one employee.
3. The County will reimburse employees mileage for the use of private vehicles on County business.
4. Mileage between points in the state is to be calculated from actual odometer readings. If an odometer reading is not available, use figures from the mileage chart shown from the latest Department of Transportation map.
5. The reimbursement rate is the allowable IRS rate, which is typically adjusted at the beginning of each calendar year. Contact the auditor’s office to find out the current mileage reimbursement rate.
6. The County will not reimburse gas, oil, or other maintenance for use of your personal vehicle.
I. Lodging.
1. The County will reimburse lodging expense when employees are away from home overnight on County business, both within and out of the County.
2. Efforts should be made to obtain lodging at the best and most reasonable rate for the region.
3. Original receipts must accompany request for reimbursement.
4. Lodging expense is not to be charged to the County.
5. If the hotel is paid by personal credit card, the hotel receipt must be included with the claim of expense. Per the Washington State Auditor’s office, when paying for meals, hotel, etc., with credit card, you must provide the itemized receipt showing what was charged. The charge slip is not sufficient back up.
J. Miscellaneous Expenses.
1. The following miscellaneous expenses are reimbursable and original receipts are necessary when submitting the claim of expense.
a. Motor vehicle rentals;
b. Other boat fares;
c. Airplane fares;
d. Registration fees;
e. Room rental to transact official business;
f. Stenographic or typing services;
g. Fax charges for official business.
In addition, the County requires original receipts for fuel and unexpected auto-related expenses when a County-owned vehicle is used.
2. The following miscellaneous expenses are reimbursable and receipts are not necessary when submitting the claim of expense.
a. Day parking fees;
b. Ferry fares;
c. Taxi fares;
d. Bridge tolls;
e. Telephone calls between employee/County for business, or to advise employee’s family of a change in travel plans, where it is necessary to use a coinbox telephone.
3. Employees will not be reimbursed for valet services such as bellhops, laundry, etc. (with the exception of valet parking), entertainment expenses, radio or television rental or other items of similar nature. Coffee break expenses are not reimbursable. Personal phone calls from hotel, movie rental, etc., are not reimbursed as well as any expense requiring a receipt and submitted without a receipt.
K. Expense Reimbursement. All reimbursable expenses including lodging, meal per diems, eligible miscellaneous expenses, and mileage, must be detailed on a County claim of expense form, with proper original receipts attached, and submitted to accounting in the auditor’s office, through your department, within the month the travel took place. If advance travel is used, then the reimbursement must be submitted to the auditor’s office within 10 days of the return date of travel. Employees may submit a claim of expense only for his or her own expenses.
L. Compensability of Travel Time. The FLSA (Fair Labor Standards Act) guidelines for compensable travel time will be followed for all employees traveling on County business and will rule when objections arise.
M. References: RCW 42.24.090 and 42.24.150, Ordinance 28-89, Resolutions 89-1978 and 122-1996, Fair Labor Standards Act, personnel memo dated 11/5/91, State Administration and Accounting Manual – www.wa.gov/ofm/policy. (Res. 79-2004 (Exh. A))