Employee Handbook

Section 10 — TRAVEL AND BUSINESS EXPENSES

Overnight Travel is defined as meetings or conferences attended on behalf of the City that incur multiple expenses and include lodging accommodations for an overnight stay.

AUTHORIZATION NEEDED FOR OVERNIGHT TRAVEL:

An employee may incur expenses for pre-approved training programs, conferences, and professional meetings attended for the benefit of the City. When Overnight Travel is anticipated, an Overnight Travel Purchase Order must be completed and approved by the Department Director, Finance Director AND City Manager prior to incurring any expenses related to the travel event including, but not limited to, conference/training registrations and lodging accommodations. Employees incurring expenses prior to complete approval assume responsibility for any/all charges in the event the travel is not approved at the Department, Finance or City Manager level. A copy of the conference brochure or similar documentation of program content and agenda must be attached to the Overnight Travel Purchase Order.

Approval should be requested far enough in advance so that payment can be made directly to the sponsoring organization as part of the City’s regular Accounts Payable process or when feasible, payment may be made using a P-Card. Every effort should be made to receive early registration discounts when available.

LODGING AND MEALS DURING OVERNIGHT TRAVEL:

Lodging - Lodging accommodations may be made only after the travel has been approved by the Department Director, Finance Director AND City Manager. Employees incurring expenses prior to complete approval assume responsibility for any/all charges in the event the travel is not approved at the Department, Finance or City Manager level.

Lodging expenses are limited to the standard room rate for single occupancy for the minimum number of nights required to attend the function. Effort should be made to secure lodging at the lowest reasonable cost by requesting the government or corporate rates where available. Staying at a more expensive “on-site” or “resort” hotel for a function is allowed only if the cost is documented as reasonably priced compared to alternatives.

If multiple co-workers are authorized to travel and share accommodations, the lodging accommodation should be appropriate to the number of employees. In this situation, one employee, generally higher in the City’s organizational structure, should submit the entire lodging expense, making note of those employees covered by the lodging expense.

Stay(s) prior to or beyond that required for the function is the personal responsibility of the employee (see Special Travel Situations). Any difference between the single occupancy standard room rate and actual room charges is also the personal responsibility of the employee.  

Receipts are required for all lodging expense. No Receipt Replacement Forms will be accepted. If the original is lost it is the employee’s responsibility to request a duplicate from the lodging establishment.

These charges can be paid by P-Card or reimbursed to the employee using the Post Travel Expense Report Form and following the Post Travel Procedure outlined in the Reporting Expenses section below.

·         P-Card purchases - retain and submitted during the regular P-Card allocation process.

·         Expenses paid by the employee - retain and submit to the department Administrative Assistant/Secretary within 30 days of  returning from the travel event for reimbursement. Reimbursement will be paid through the regular Accounts Payable process.

Meals - Meal costs incurred during Overnight Travel will be reimbursed on a per diem basis using the IRS maximum meal allowance rate published at https://www.gsa.gov/travel/plan-book/per-diem-rates. Meals on the first and last day of travel will be reimbursed at 75% of the per diem rate.  

P-Card use for meals during Overnight Travel is prohibited since meals are paid on a Per Diem basis

These charges must be reported using the Post Travel Expense Report Form and following the Post Travel Procedure outlined in the Reporting Expenses section below.

PAYMENT OPTIONS FOR OVERNIGHT TRAVEL

The following are options for paying Overnight Travel Expenses.

Prepay - Prepaid expenses such as lodging, and conference registrations may be paid directly to the vendor through the City’s regular Accounts Payable process by submitting invoices to your department Administrative Assistant/Secretary.

P-Card - Employees that have been issued a City P-Card are encouraged to use their card to pay for all allowable expenses with the exception of meals and incidentals which are paid on a per diem basis. 

If an employee does not have a P-Card, a department representative, such as a supervisor or administrative assistant that has been issued a card, may make arrangements, such as conference registration, on behalf of the traveling employee once the travel has been fully approved. The cardholder is responsible for submitting related receipts during the regular P-Card allocation process.

Cardholders are NOT allowed to give their P-Card or card number to another individual for business use.

Paid by the Employee - Retain and submit along with the Post Travel Expense Report Form to the department Administrative Assistant/Secretary within 30 days of the event. Reimbursement will be paid through the regular Accounts Payable process.

Expense Advances - A per diem advance may be obtained once the travel has been approved by the Department Director. The amount requested should be a minimum of $50 but cannot exceed the amount budgeted for the trip, less any costs that have been prepaid by the City.

Per Diem advances must be approved by the Department Director then submitted to the department Administrative Assistant/Secretary far enough in advance (at least three weeks) of the travel date to allow time to be processed through the regular Accounts Payable process.

Any advances must be fully documented on the Post Travel Expense Report Form.

P-CARD USE DURING OVERNIGHT TRAVEL:

Except for meals and incidentals which are paid on a per diem basis, all expenses may be paid using a P-Card.

P-Card use is NOT allowed for meals and incidentals during Overnight Travel. Meals and incidentals are paid in the form of a per diem at a rate set forth by the General Services Administration, an independent agency of the United States government. Rates are found at: https://www.gsa.gov/travel/plan-book/per-diem-rates.

See the Procurement Card Policy for full details.

PER DIEM DURING OVERNIGHT TRAVEL:  

Per Diem is paid for Overnight Travel when the travel event includes an overnight stay. The City of West Des Moines follows the rates set forth by the General Services Administration, an independent agency of the United States government. Rates are found at: https://www.gsa.gov/travel/plan-book/per-diem-rates .

Per Diem Advances - A per diem advance may be obtained once the travel has been approved by the Department Director. The amount requested should be a minimum of $50 but cannot exceed the amount budgeted for the trip, less any costs that have been prepaid by the City. Should the event be cancelled or significantly delayed for any reason, the related pre-paid Per Diem must be repaid to the City in a timely manner.

Per Diem advances must be approved by the Department Director then submitted to the department Administrative Assistant/Secretary far enough in advance (at least three weeks) of the travel date to allow time to be processed through the regular Accounts Payable process.

Any advances must be fully documented on the Post Travel Expense Report Form.

PROHIBITED EXPENSES DURING OVERNIGHT TRAVEL:

Prohibited expenses include, but are not limited to, the following:

·          Alcoholic beverages

·          Beverages and snacks, hotel mini bar charges

·          Entertainment and recreation expenses, including hotel movies and health club activities

·          Expenses for spouses, guests or family members

·          Gifts

·          Golf outings, fitness events or other recreational activities

·          Guests to conference related special events such as banquets

·          Personal items Items of clothing, jewelry, mementos, personal papers, awards, photographs, and other similar items owned by the employee. including personal grooming items

RECEIPT RETENTION DURING OVERNIGHT TRAVEL:

Receipts are required for any expenses not covered by the Per Diem.

•         P-Card purchases - retain and submitted during the regular P-Card Allocation process.

•             Paid by the Employee - retain and submit along with the Post Travel Expense Report Form to the department Administrative Assistant/Secretary within 30 days of the event. Reimbursement will be paid through the regular Accounts Payable process.

•           Missing receipts - No Receipt Replacement Forms will be accepted for lodging. If the original is lost it is the employee’s responsibility to request a duplicate from the lodging establishment. For other expenses you may complete and submit a Receipt Replacement Form for each purchase for which you do not have a valid receipt. This is not intended to replace the need to retain the original receipts; use only in the rare event an original was not provided or cannot be found.      

REPORTING REQUIREMENTS FOR OVERNIGHT TRAVEL EXPENSES:

Reporting is required to show the FULL cost of attending the event, not just the amount being reimbursed to the employee. Fully complete a Post Travel Expense Report Form making sure to show the per diem and ALL expenses related to the travel including expenses paid prior to the travel event such as airfare, conference registrations etc.

• Prepaid by Invoice - no further action required.

• Paid By P-Card- retain and submitted during the regular P-Card Allocation process. Since meals and incidentals will be paid on a per diem basis no meals should have been paid using a P-Card. See the Procurement Card Policy for full details.

• Paid By Employee - submit all receipts along with the Post Travel Expense Report Form to your department Administrative Assistant/Secretary within 30 days of returning from the travel event. Expenses will be reimbursed through the regular Accounts Payable process.

Missing receipts - complete and submit a Receipt Replacement Form for each purchase for which you do not have a valid receipt. This is not intended to replace the need to retain the original receipts; use only in the rare event an original was not provided or cannot be found. No Receipt Replacement Forms will be accepted for lodging. If the original is lost it is the employee’s responsibility to request a duplicate from the lodging establishment.

SPECIAL TRAVEL SITUATIONS DURING OVERNIGHT TRAVEL:

Companion, Spouse or Family Members - Payment of expenses for companion, spouse, or other family members of the employee is strictly prohibited.

Combining Business and Personal Travel - If an employee combines business with personal travel, only the business portion of the trip is reimbursable. This amount may not exceed the amount of reimbursable expenses which would have been incurred had the trip been strictly for business purposes.

If an indirect route is taken because of personal travel the reimbursement of expenses shall be limited to the lesser of actual costs incurred or the charges that would have been incurred via a more direct route. In the case of airfare, the employee must document the lowest reasonable cost for round trip coach airfare to the business destination as well as submitting actual expenses. The City will reimburse the employee for the lesser amount.

Ground Transportation in Lieu of Air Travel - An employee may use ground transportation for personal reasons even though air travel is the more economical and efficient mode of transportation. If the employee’s election to use ground transportation results in additional time away from work the employee must use leave time for the additional absence. The cost of lodging, mileage, parking, tolls, etc. while in transit by ground transportation will be reimbursed as allowed by City policy for these types of expenses; however, such costs shall not exceed the cost of airfare, based on the lowest available coach fare, plus costs to and from the airport terminal. The employee must provide documentation of potential airfare costs (on/near the day’s air travel would have been utilized) before receiving reimbursement for the ground transportation. 

Travel Extended to Save Costs - Additional expenses associated with travel extended to save costs (e.g. a Saturday night stay for air travel) may be reimbursed when the cost of airfare plus the additional expenses would be less than the cost of airfare had the traveler not extended the trip. These additional expenses include the additional cost of expenses incurred near the business destination. If requested, the employee must provide documentation of the airfare savings derived from extending the trip.

TRANSPORTATION FOR OVERNIGHT TRAVEL: 

No specific mode of transportation is mandatory. However, employees are expected to use the most economical means available with reasonable consideration given to the time and distance involved.

Air travel - Every effort should be made to obtain the lowest possible round-trip coach fare. One checked bag is allowed. Upgrades or enhancements including additional bags, travel insurance etc. are considered personal expenditures and will not be paid by the City. Seat upgrades and/or special travel accommodations may be allowed to accommodate legitimate physical and/or travel needs but must receive prior approval by the Department Director and the reason be fully documented on the Post Travel Expense Report Form.

In the event an employee needs a reasonable accommodation as it relates to travel due to a medical condition, please see Employee Handbook, Section 3.1, American’s with Disabilities Act and Accommodations.

See the Special Travel Situations section for info on Companion/Spouse/Family Travel Expenses, Combining Personal and Business Travel, or Travel Extended to Save Costs.

Official city vehicles - Employees are encouraged to use a City vehicle for In-State Travel whenever possible. Reserving a vehicle can be done through the Parks and Recreation Department.

Accident in City Vehicle - the driver of the City vehicle which is involved in an accident on a public right-of-way resulting in injury, death, or damage to persons or property shall immediately, by the quickest means of communication, contact:

·          Local authorities, as required

·          His/her supervisor

·          The Finance Department at (515) 222-3600

Complete a Vehicle Damage Claim Report which is available through your department.

Personal Vehicle - Employees may use their Personal Vehicle for overnight travel if a City vehicle is not feasible. Employees using a Personal Vehicle for business purposes will be reimbursed based on miles traveled using the most direct route. Reimbursement will be at the allowable rate established by the IRS which takes into account all automobile expenses such as fuel, depreciation, repair costs, insurance, etc. This rate is re-evaluated periodically and is communicated to all departments by the Finance Department. To receive reimbursement the employee must submit to his/her department Administrative Assistant/Secretary a Post Travel Expense Report Form documenting the origination, destination, business purpose, and total number of miles per trip and will be paid through the regular Accounts Payable process.

Insurance - when a Personal Vehicle is used on City business, the employee must have adequate liability insurance coverage as required by State of Iowa Code Section 321A.21 and must be willing/able to provide evidence of adequate coverage upon request.

Accident in Personal Vehicle - the driver of the vehicle which is involved in an accident on a public right-of-way resulting in injury, death, or damage to persons or property shall immediately, by the quickest means of communication, contact:

·          Local authorities, as required

·          His/her personal insurance company

·          His/her supervisor

·          The Finance Department at (515) 222-3600

Rental vehicle - Rental vehicles are allowed when more advantageous to the City, as compared to other means of transportation such as a taxi, Uber or the like. The traveler is responsible for obtaining the best available rate in accordance with the City’s purchasing policy, commensurate with the requirements of the trip. When renting a vehicle for business purposes the employee should make sure to specify the City’s name on the rental agreement. Personal use of the rental vehicle is prohibited. The additional rental car insurance offered through the rental car company should be declined.

Accident in Rental Vehicle - the driver of the vehicle which is involved in an accident on a public right-of-way resulting in injury, death, or damage to persons or property shall immediately, by the quickest means of communication, contact:

·          Local authorities, as required

·          The rental company, in accordance with the rental agreement

·          His/her supervisor

·          The Finance Department at (515) 222-3600

Other forms of transportation - Taxis, Ubers (and the like), airport shuttles and public transportation (buses, subways etc.) are allowable expenses when the date, origination, destination and business purpose is documented. When noted, tips are allowed up to the industry standard of, but not to exceed, 20% of the fare cost and may be paid by P-Card or reimbursed to the employee through the regular Accounts Payable process by submitting a Post Travel Expense Report Form and supporting receipts or Receipt Replacement Form if the original is unavailable.

Miscellaneous auto-related expenses - Toll road charges and parking garage/meter charges are allowable expenses when the date, location and business purpose is documented. These charges may be paid by P-Card or reimbursed to the employee through the regular Accounts Payable process by submitting a Post Travel Expense Report Form and supporting receipts or Receipt Replacement Form if the original is unavailable.

See also Section 8.4, Operating Motor Vehicles (City-owned / Leased and Personal).

WAGES WHILE ATTENDING TRAINING/CONFERENCES DURING OVERNIGHT TRAVEL:

Time spent at conferences and training is not considered to be hours worked for Non-Exempt A job subject to the provisions of the Fair Labor Standards Act (FLSA) with respect to minimum wages and overtime. Also known as an hourly position. employees if all of the following are met:

·          Attendance is outside the employee’s normal work hours;

·          Attendance is voluntary;

·          The lecture or training is not directly related to the employee’s job; and,

·          The employee does not perform productive work while attending the lecture or participating in the training program.

Time spent at conferences and training will be considered to be hours worked for Non-Exempt A job subject to the provisions of the Fair Labor Standards Act (FLSA) with respect to minimum wages and overtime. Also known as an hourly position. employees when any of the following are met:

·          Attendance is part of the employee’s normal work hours

·          Attendance is not voluntary

·          The training is directly related to the employee’s job

·          The employee is performing productive work while attending the lecture or participating in the training program.

Time spent when training is provided by an independent school or college is not considered to be hours worked for Non-Exempt A job subject to the provisions of the Fair Labor Standards Act (FLSA) with respect to minimum wages and overtime. Also known as an hourly position. employees if all of the following are met:

·          Attendance is voluntary;

·          Attendance occurs outside regular work hours; and,

·          The employee does not perform productive work in connection with the course.

For Non-Exempt A job subject to the provisions of the Fair Labor Standards Act (FLSA) with respect to minimum wages and overtime. Also known as an hourly position. (hourly) employees: Continuing education courses required by the state to obtain or keep professional certifications (e.g. Paramedic, Police Officer Firearms Training, etc.) will not be considered hours worked and will only be paid if authorized by the Department Director prior to attendance of the training.

WAGES WHILE TRAVELING DURING OVERNIGHT TRAVEL:

Employees in positions considered Non-Exempt A job subject to the provisions of the Fair Labor Standards Act (FLSA) with respect to minimum wages and overtime. Also known as an hourly position. may be eligible for compensation for the time they spend traveling. The compensation an employee receives depends upon the kind of travel and whether the travel time takes place within normal work hours or outside of normal work hours.

“Normal work hours”, for the purposes of this policy, are defined as 8:00 a.m. to 5:00 p.m. This definition applies to normal work days (Monday through Friday) and to weekends (Saturday and Sunday).  Employees not working “normal work hours” (ex: third shift) will convert to this schedule while traveling on City business to ensure appropriate and consistent payment.

Travel Time, More than One Day, Within Normal Work Hours

Any portion of authorized travel time that takes place within normal work hours (defined as 8:00 a.m. to 5:00 p.m.) on any day of the week, including Saturday and Sunday, is treated as “work hours”.

When an employee travels between two or more time zones, the time zone associated with the point of departure should be used to determine whether the travel falls within normal work hours.

Travel Time, More than One Day, Outside of Normal Work Hours

Any portion of authorized travel time (with the exception of driving time) that takes place outside of normal work hours is considered to be “outside travel hours”.

When a Non-Exempt A job subject to the provisions of the Fair Labor Standards Act (FLSA) with respect to minimum wages and overtime. Also known as an hourly position. employee is required to travel as a passenger in an automobile, plane, or any other mode of transportation outside of normal work hours, he/she will not be compensated for that portion of travel time that takes place outside of normal work hours.  

When an employee travels between two or more time zones, the time zone associated with the point of departure should be used to determine whether the travel falls outside of normal work hours.

Travel Time as the Driver of an Automobile

All authorized travel time spent driving an automobile (as the driver, not as a passenger) is treated as “hours worked”, regardless of whether the travel takes place within normal work hours or outside of normal work hours.  

Travel as a passenger in an automobile is not automatically treated as “work hours”. Travel as a passenger in an automobile is treated the same as all other forms of travel and compensation depends upon whether the travel time takes place within normal work hours or outside of normal work hours.

If an employee drives a car as a matter of personal preference when an authorized flight or other travel mode is available, and the travel time by car would exceed that of the Authorized Mode, only the estimated travel time associated with the Authorized Mode The mode or means of transportation that is most economical, with reasonable consideration given to the time and distance involved. will be eligible for compensation.

Calculating and Reporting Travel Time

Employees are responsible for accurately tracking, calculating and reporting travel time on their time sheets in accordance with this policy.

Meal periods should be deducted from all travel time.

If an employee requests a specific travel itinerary or mode that is different than the one authorized, only the estimated travel time associated with the schedule, route and mode of transportation authorized should be reported on the time sheet.

Travel time should be calculated by rounding up to the nearest quarter hour (See Section 5.7, Payroll Information).

Link: How to Complete the Post Travel Expense Report

Link: Travel Checklist