Chapter 2.32
OFFICIAL TRAVEL EXPENSES
Sections:
2.32.010 Travel policy – Adoption – Adjustment – Copies available.
2.32.020 Travel authorization.
2.32.030 Advance travel funds.
2.32.040 Transportation.
2.32.050 Lodging.
2.32.060 Meals.
2.32.070 Miscellaneous expenses.
2.32.080 Reimbursement procedure.
2.32.090 Compensability of travel time.
2.32.100 Nontravel meals and food.
2.32.110 References.
2.32.010 Travel policy – Adoption – Adjustment – Copies available.
A. The San Juan County council hereby adopts the updated San Juan County travel and meal policy as set forth in this chapter.
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 meal per diem rate for travel expenses with consideration of the rates recommended by the U.S. General Services Administration and 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. (Ord. 8-2008 § 2; Res. 79-2004. Formerly 2.32.020)
2.32.020 Travel authorization.
All travel on official County business must be authorized in advance by the department head or elected official, within the guidelines of this chapter 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 advance travel voucher and/or the travel claim of expense.
A. Out-of-State Travel. Additional advance written approval is required for out-of-state travel by all County employees except elected officials. Out-of-state travel by County employees must be approved by the County administrator; out-of-state travel by the administrator must be approved by the chair of the County council. For approval, the supervisor or department head should submit a letter to the appropriate approval authority at least two weeks prior to the planned date of travel.
Approval will be based on the following criteria:
1. Travel is already approved by the department head.
2. Travel is within the mission of the department.
3. Travel is within the scope of the position of the employee traveling.
4. Travel is within budget, including temporary restrictions on expenditures.
A copy of the approved letter should be attached to the signed advance travel voucher form submitted when applying for advance travel funds, and with the claim of expense form submitted to the auditor’s office upon return from travel.
Travel by sheriff’s deputies for extradition purposes is excepted from the requirement for pre-approval.
B. Out-of-Country Travel. Rules for out-of-state travel also apply to out-of-country travel. In addition, claims of expense must document exchange rates and show the calculation of amounts to be reimbursed. Whenever possible, expenses for foreign travel should be charged on County credit cards, with the proviso that absolutely no personal expenses may be charged on County credit cards. (Ord. 8-2008 § 4)
2.32.030 Advance travel funds.
Employees may submit a signed advance travel voucher form to their department head for approval of travel and advance travel pay. Upon approval of the proposed travel, the department head will sign the advance 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 advance travel check.
A. What Advance Travel Funds Can Cover. Advance travel funds may be requested for hotels, meals and ferry expenses. Advance travel funds may not be used for prepaying of hotel reservations, for conference registration or for mileage.
B. Accounting for Advance Travel Funds. Advance travel pay must be accounted for and/or reimbursed to the County on or before the tenth day following the return to work after completion of travel. If circumstances warrant, the 10-day period may be extended by written notification by the department head to the auditor’s office. Accounting is made by submitting to the auditor’s office a properly completed claim of expense, with original receipts attached. If the employee owes the County money from travel funds advanced, payment of amount owed must be submitted with the completed claim of expense. Payment must be made in the form of cash or check made payable to the San Juan County advance travel fund.
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 of up to 10 percent per annum, until repayment or justification of expense has been made.
Even 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 within 10 days of completion of travel. (Ord. 8-2008 § 5)
2.32.040 Transportation.
A. Commuting. Employees are responsible for commuting expenses to and from their normal place of employment. If an employee has multiple “regular workplaces” – that is, goes to one location on one day and a different location on a different day – transportation expenses to either location are commuting expenses. If an employee goes to a second workplace after reporting to a first workplace on the same day, properly documented transportation expenses to the second workplace are reimbursable.
B. Travel by Common Carrier. Approved travel by common carrier (regularly scheduled transportation at published prices) will be reimbursed. Original receipts must accompany requests for reimbursement.
C. Travel by Washington State Ferries. Ferry travel within San Juan County and between San Juan County and Anacortes will be reimbursed, except with specific department head approval, at current “commute” prices only. The auditor’s office will purchase for re-sale excess “commute” tickets. Department head approval and original receipts are required for reimbursement of single-ticket fares. Ferry travel on routes other than San Juan County routes will be reimbursed at single-ticket rates, with original receipts.
D. Travel by County Vehicle. Employees traveling 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. Whenever possible, fuel should be charged to County credit cards provided in the vehicles. Guidelines for cost-effective travel, listed under subsection (E) of this section, Travel by Private Vehicle, apply to travel by County vehicle as well.
E. Travel by Private Vehicle.
1. Properly insured privately owned vehicles may be used for official travel.
2. The County will reimburse employees for the use of private vehicles on County business. If two or more employees travel in the same vehicle, the County pays mileage to only one employee.
3. Two or more employees traveling to the same location on County business should travel in one car whenever it is feasible to do so. It is the responsibility of the department manager to ensure that travel is made in the most efficient way possible. When carpooling is an option, but personal errands or nonemployee companions necessitate taking an additional vehicle, mileage will not be reimbursed. If an employee has contiguous personal travel before or after a trip for County business, mileage will be reimbursed from the starting point (work, home or other personal location) to the travel destination to the ending point (work, home or other personal location), not to exceed round-trip mileage if the employee had started at work or home.
4. Mileage between travel points is to be calculated from actual odometer readings. If an odometer reading is not available, mileage charts or maps which show mileage may be used.
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 costs of personal vehicles.
F. Travel by Rental Vehicle. The cost of a rental vehicle at the travel destination, when travel has been by common carrier, is reimbursable. Multiple travelers at the same destination should share the same rental. Original receipts are required for reimbursement. Upgrades to premium or luxury vehicles will not be reimbursed without justification.
G. Travel by Private Boat. Where the use of private boats is deemed by the department head to be in the best interest of the County, employees will be reimbursed for use of their personal boats for County travel at a rate determined by the County auditor. The rate will be set to cover the cost of fuel for a vessel of moderate size and speed. The cost of travel by private boat may not exceed the cost of travel by common carrier.
H. Travel by Chartered or Private Airplane. The cost of travel by chartered or private airplane, where the use of such transportation is deemed by the department head to be in the best interest of the County, will be reimbursed. Original receipts must accompany request for reimbursement of chartered transportation, and the service provider must be licensed and insured. Prior to travel by employee-owned airplane, an employee must be licensed and must obtain a certificate of insurance for liability in an amount equal to liability coverage purchased by the County, and which includes the County as an insured party. Reimbursement for use of employee-owned airplanes will be at the current state reimbursement rate, using statute miles as shown on airway charts. Reimbursement for chartered or private aircraft may not exceed the cost of travel by common carrier. (Ord. 8-2008 § 6)
2.32.050 Lodging.
When employees are away from home overnight on County business, the County will reimburse lodging expense at a rate not to exceed 150 percent of the per diem rates established annually by the State Office of Financial Management (current rates are available in the auditor’s office), or at a documented conference rate, whichever is greater. Applicable taxes are in addition to the stated rate. Original receipts are required.
Lodging expense is not to be charged “on account” to the County. Lodging may be charged to County-approved credit cards. The itemized lodging receipt must accompany the credit card statement when it is submitted for payment. Under no circumstances may any personal expenses, including meals, bar tabs, movie rentals, etc., be charged on County credit cards.
If family members accompany the employee and there is an additional charge for the extra person(s), the employee must pay the extra charge. In that case, the cost of lodging must not be charged on a County credit card. If the hotel is paid by personal credit card, the itemized hotel receipt must be included with the claim of expense. Neither the charge slip nor the credit card statement alone are sufficient back-up. (Ord. 8-2008 § 7)
2.32.060 Meals.
See also SJCC 2.32.100, Nontravel meals and food.
A. Meal Reimbursement for Single-Day Travel. Unless one of the exceptions noted in SJCC 2.32.100, Nontravel meals and food, applies, lunch expenses on one-day trips, in- or out-of-County, are not reimbursable. If the employee’s travel day begins two hours earlier than his or her regular workday, or extends two hours later – excluding the time spent dining – breakfast or dinner may be provided, at the discretion of the department head. In such cases, the meal reimbursements will be taxable income to the employee and will be paid through the payroll process. This policy is in accordance with IRS regulations which require that reimbursement for meals on trips be treated as taxable compensation, unless the trips require “substantial sleep or rest to properly perform your duties.”
To receive reimbursement for meals on one-day trips, employees must complete a meal reimbursement request for single-day travel and submit it with their timesheet for payment through payroll.
Ferry fares for one-day trips, in addition to mileage which exceeds normal commuting mileage, will be reimbursed directly, and should be submitted on the regular claim of expense form.
B. Meal Reimbursement for Overnight Travel.
1. Per Diem/Reimbursement Guidelines.
a. Travel time begins when the employee leaves his or her 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. Meals and mileage reimbursements are not available for side trips or longer trips to accomplish personal errands on a business trip.
c. Eligibility for per diem for specific meals is based on travel times as delineated below:
i. On the first day of travel:
(A) If travel time begins at 6:00 a.m. or earlier (as in case of early ferry travel), and extends beyond the regular workday (in most scenarios, the late ferry home or overnight stay), the employee is entitled to a full day’s per diem for the day of travel and each successive day of travel for official business.
(B) If travel begins after 6:00 a.m. but before noon, and extends beyond the regular workday, the employee is entitled to lunch and dinner per diem for that day of travel.
(C) If travel begins after 12:00 noon, and extends beyond the regular workday, the employee is entitled to dinner per diem for that day of travel.
ii. On the last day of travel:
(A) If employee returns to island of work or residence before 11:00 a.m., the employee is entitled to breakfast per diem for that day.
(B) If employee returns after 11:00 a.m. but before 7:00 p.m., the employee is entitled to breakfast and lunch per diem for that day.
(C) If employee returns after 7:00 p.m., the employee is entitled to a full per diem for that day.
d. Per diem meal reimbursement is not provided when:
i. Meals are furnished by the host facility visited.
ii. Meals are included in the lodging rate for the hotel where the employee stays.
iii. Meals are included in the registration fee for a meeting, conference, or convention, whether or not the employee attends the meal.
e. Per diem may be paid for included meals under the following circumstances:
i. A dietary restriction, including religious beliefs and vegetarianism, makes the provided meal inappropriate.
ii. A “continental” breakfast is provided in lieu of a full breakfast.
f. Receipts are not required to document per diem meal reimbursement.
g. It is the employee’s option to decline per diem payment and to submit instead original receipts for reimbursement of actual costs not to exceed the per diem rates. When submitting for reimbursement of actual expenses, please note the following guidelines:
i. Alcoholic beverages are not reimbursable expenses.
ii. County employees may not be reimbursed for meals of other County employees, or of nonemployees, except as noted below.
iii. Employees may be reimbursed for guests of the County, such as event speakers, at the per diem rates. Most speakers are on expense accounts, however, and it is recommended that employees allow them to purchase their own meals.
2. Meal Reimbursement Rates. Meals are reimbursed at per meal, per diem rates as set by the County auditor, with consideration of the rates recommended by the U.S. General Services Administration and the State Office of Financial Management. Rates may be adjusted annually. Per diem meal amounts include tax and gratuities.
If an employee attends a business meal at which a fixed per-person price is charged, the employee may be reimbursed the full cost of that meal, with documentation. (Ord. 8-2008 § 8)
2.32.070 Miscellaneous expenses.
A. Receipts Required. In addition to allowable expenses named above, the following miscellaneous expenses are reimbursable. Original receipts are required for reimbursement.
1. Registration fees.
2. Room rental, to transact official business.
3. Stenographic or typing services.
4. Fax charges for official business.
5. Temporary Internet access, if used for County business.
6. Foreign currency exchange fees.
7. Taxi, shuttle or limousine fares.
8. Ferry fares at single-purchase prices.
B. Receipts Not Required. The following miscellaneous expenses are reimbursable and receipts are not required to be submitted with the claim of expense:
1. Day parking fees. Receipts are required for overnight parking.
2. Ferry fares at Wave-2-Go (“commute book”) prices.
3. Mass transit fares.
4. Bridge tolls.
5. Telephone calls between employee and County for business, or to employee’s family to advise of a change in travel plans.
C. Not Reimbursable.
1. Valet services such as bellhops, laundry, etc.
2. Coffee break expenses (coffee, soda, etc.).
3. Personal phone calls, unless to advise family members of a change in travel plans.
4. Entertainment expenses, such as movie rentals or show entries.
5. Any expense which requires a receipt and is submitted without a receipt will also not be reimbursed. (Ord. 8-2008 § 9)
2.32.080 Reimbursement procedure.
All reimbursable expenses, including transportation, lodging, meal per diems, and eligible miscellaneous expenses, must be detailed on a County claim of expense form, with proper original receipts attached, and submitted to the accounting department in the auditor’s office, as soon as possible after the travel takes place. Claim of expense forms are available at the auditor’s office. If advance travel funds are used, the claim for reimbursement must be submitted to the auditor’s office within 10 days of the return date of travel. Claims of expense must be approved by the department head or elected official. The claims of elected officials other than the auditor, and claims of the County administrator, must be approved by the auditor. Claims of the auditor must be approved by the County administrator.
Claims for reimbursement of meals on single-day trips must be submitted on a single-day meal claim of expense and submitted to the auditor’s office by the first day timesheets are due following the day of travel. Late claims will be paid in the following month’s payroll. (Ord. 8-2008 § 10)
2.32.090 Compensability of travel time.
Travel time is compensated consistent with guidelines established by the Fair Labor Standards Board (FLSB).
A. One-Day Trips.
1. Hourly pay starts at the time the employee gets in the ferry line.
2. Hourly pay stops either when the ferry docks at the home island or when the person leaves the office, if they go into work after docking.
B. Overnight Trips.
1. Hourly pay starts at the time the employee gets in the ferry line.
2. Hourly pay stops at the end of the official meetings for day 1, or when employee arrives at the destination for the meetings.
3. Hourly pay starts again when the meeting starts on day 2, or, if no meeting, when the person begins travel back to the home island.
4. Hourly pay stops on day 2 (and subsequent days) at the conclusion of the day’s meetings, if the employee is not returning home that day; when the ferry docks at the home island, if the employee is returning home that day without returning to the office; or when the person leaves the office, if the employee is going in to work after returning to the island.
5. Time spent at conference meals, unless business is being transacted, is not compensable.
6. Notwithstanding the above, the employee shall be deemed to have worked at least eight hours on any day during which he or she is away from home the entire day.
C. Weekends.
1. When an employee is transacting County business on a weekend day, the same guidelines for hours worked shall apply as for overnight trips, above.
2. When County business requires an employee to travel on a weekend day, hours spent traveling shall be considered compensable time, except that hours spent as a passenger (as opposed to a driver) on an airplane, train, bus, boat or automobile, outside of regular working hours (that is, outside of the hours the employee normally works on week days) will not be considered working time. (Ord. 8-2008 § 11)
2.32.100 Nontravel meals and food.
In addition to all of the guidelines below, alcoholic beverages are not permitted to be purchased with County funds under any circumstances.
A. Meals at Employee Meetings. The County will reimburse departments or employees for meals at meetings only under the following circumstances:
1. The purpose of the meeting is to conduct official County business or to provide training to County employees or officials; and
2. The meal is an integral part of the business meeting or training session (that is, business and/or training are conducted during the meal); and
3. The meeting or training session takes place away from the employee’s or official’s regular workplace.
It is recommended that the department head seek concurrence from the auditor that the meal is qualified for reimbursement prior to the meeting. Reimbursement for approved meals will be at actual cost, not to exceed current per diem rates. If a department purchases the meals for a group, a description of the event, including the names of persons in attendance, must accompany the request for payment or reimbursement.
B. Meals at Meetings of Boards, Commissions, Etc. Meals may be provided for meetings of advisory boards, commissions, etc., under the following circumstances:
1. The purpose of the meeting is to conduct official County business.
2. The meeting extends through an entire normal meal time, either for the convenience of the County or for the convenience of the board/commission members. “Normal meal times” will be interpreted here as:
a. Breakfast: 6:00 a.m. through 8:00 a.m.
b. Lunch: 11:30 a.m. through 1:30 p.m.
c. Dinner: 5:00 p.m. through 7:00 p.m.
3. Business is conducted during the meal. Reimbursement for meals will be at actual cost, not to exceed current per diem rates. A description of the event, including the names of persons in attendance, must accompany the request for payment or reimbursement.
C. Coffee and Tea.
1. Coffee, tea, hot chocolate mix, and associated supplies (creamer, sugar, etc.) may be provided to departments on a regular basis at County expense, and paid or reimbursed out of the general administration budget.
2. Coffee, tea, hot chocolate and water (bulk bottled water, if possible) may be provided at business meetings of employees or boards. If provided as a part of a meal, the cost must be included in the cost of the meal for purposes of applying the per diem rates. Original receipts must be turned in with the claim of expense for reimbursement.
D. Employee Recognition Events.
1. Event Criteria. Employee recognition events may include meals or light refreshments. However, employee recognition events must meet the following criteria:
a. The events must be applied uniformly throughout the County. Employee recognition events may not be held within or for single departments.
b. Events may not be held to celebrate elections or agency anniversaries, or to celebrate new or retiring employees or officials.
2. Employee Recognition Events. Two types of employee recognition events are currently approved in San Juan County:
a. Semi-annually, employees who have achieved five-year service anniversaries with the County during the previous six months are recognized at a Council meeting. Light refreshments are served.
b. An employee appreciation event, to which all employees of the County are invited along with one guest, and which may include a meal, may be held once annually. The cost must fall within current per diem guidelines.
E. Public Celebrations. Light refreshments may be served at public celebrations, such as the rededication of the 100-year-old Courthouse, or at public meetings with public purpose. All such events must be approved in advance by the County administrator or County auditor, and the cost may not exceed $3.00 per expected attendee.
F. Grant-Funded Events. In some cases, grants specifically encourage the provision of food at public outreach events. Where grant funds are to be so used, the expenditure must fall within current per diem rates, and must be approved in writing by the granting agency prior to the event. A copy of that letter of approval must accompany request for payment or reimbursement of expenses.
G. Hosting Events. Unless one of the types of events listed in this section applies, the County generally does not pay for meals for nonemployees. However, there may be times when it is in the interest of good government to host nonemployees at special events. Hosting events may not be for the purpose of lobbying a legislator or other governmental official, and may not be primarily social events. Hosting events must be approved in advance by the County administrator and the County auditor, and the request for payment or reimbursement must include who was hosted, the number of persons in attendance, the location of the meeting, and the business purpose of the meeting. Hosting events are limited to the current per diem rates. (Ord. 8-2008 § 12)
2.32.110 References.
A. RCW 42.24.090; RCW 42.24.150; SJC Ordinance 28-89; SJC Resolution 89-1978; SJC Resolution 122-1996; SJC Resolution 79-2004; Fair Labor Standards Act; personnel memo dated 11/5/91;
B. State Administrative and Accounting Manual – www.wa.gov/ofm/policy;
C. Office of the Attorney General Memorandum of May 14, 1987, on “Eating and Drinking at Public Expense.” (Ord. 8-2008 § 13)