HomeMy WebLinkAbout1994-10-12 94-443 ORDERDate 1x12-94 •V,• Item No. _gym -443
Item/Subject: Adoption of Iblicy Star a:
and Ircluafm in FiBuara.r AVCa'BaiFa igmaaal
Responsible Department: FJUremne repireartovent
Commentary:
anis actin w adopt as iamorp mate Lrtn itle FlamajAleiacerLu.Ps
Rmoal. a policy and larucsAnea sternest cnncemtnq ate laynent of travel
to City mplayea wtu usual on City busireas. a1ais order will also dales
Rua 17 fron the Famscmel lades and PFDolations. 11tiE ataT®en[ pate tie
geecal policy artl pmcanarea statereeR into one docmeent.
lnia BtaTi9enL 8190 a11W.8 dna ostahlieFnm�t of atIDWeid mllPaae. netY1PP
Bma r and dtlal i atitatiais. It ata pet dime Eayaent for
reals iihat tmvells out of tam. 'Ilia currmR policy dose not, establish a
nerzimmi ce s salxeint 'ea�rt mtl by directive •i-r�cn for expanses
lone than $25.00 anagel not be dxisiented. 7!11e eateblisiment of a l dime
provides a real allasnce x A:hut iha .iepv.eam,.t fort mvRation,
aldcugn electims of per diva rather than actl Ra=tea by the
mployee wfll xispo a that the per dies ba reported as tatmble iacvm.
IAileage ml.g..eaem will be ctmnWd fmn 22 cannot per vale to 2 cents.
ate amount fs subject to change as tie IRS aljustai the mil 59a
a 10 arca. 11us ataTm®R also iaclutle la ytage corcentimj ' e
alcoiol consmapl:ion while traveling on behalf of the City.
p,rm,arxee
Wnnesrr''s Comments
..�V. / .
c� ruQu� a ai do aq¢
rVMans r
Avociaud Informailon:Q t/ A
Budget Approval:
F eDv
Legal Approval:
rays r rzor
Introduced For
Elpassege
BFirst pending Page _ of
Referral * fF&yk;�
94-443
Assipelto Caucdor Sullivan October 12.1994
r CITY OF BANGOR
(TITLE.) .... ..... mq oa_of.folicyStat®eat. for.Tmvel. mpeases ....
rrram�se-sn
By CBM Cmwa of CRY ofBawyor:
ORDERED,
TEAT
Va IVS, tta City of a nyor I acioptffi azveral eecFioas of a Financial
Procedures Mawel to � policy anal piooaLnes aM assure
consistsnt trestimit of sia: r+. sitoaticra, and,
WI�tyS• the Pe_- = 1 m re. mal leo`+mss. INle 17 a
gaieml policy on t 1 experaee and a namilec of m®cs artl
dirstfvea larva, marl tip, eecablistad paedaes concerning
tte Lgileommation of the ganaral travel policy, m ,
a policy sed ptocerLures6faT L emitle i "TL l Nlicy" mi
daT� October 4, 1994 rmn.,.ing tla payment of travel expenses
ty the City m aVayee win t 1 on City b mass is beveby
adopted and IM+r^+*+•d+ in iia tba City's FimncW Proa�dutee
Bermel, anti,
Pule 17 of time Pexaomnl ales and wrn.t.f.•...e datai Jure 2,
19x2, as aowiideel, is hereby dale .
94-443
In City Council October 12, 1994 0 R 0 E R
First Beading Referred to Finance \
Cmmit ee Title,
Adoption Of Poliey, Statement
Cd ( for Travel Bxpenses and Inclusion in
City 5' era •Financial Pice..tiiea eiafwal
.....{./..�i.......'........ 4............
In City Council October 24, 1994 �/1r,//g
Vote to Amend Policy Statement �
Payment of Mileage from 29 Cents ,.// /� ed
to 26 -Cents Failed Vote Foot Fes ///,.,//t .
Four No I Absent, (.�'��'tXA/� . ........
Councilman -
"wocing yes ebinaecip.".Rapper.;,
Stone, Sullivan j
Varied No Blanchette, Cohen, Soucy
Tyler, Absent Shubert
Vote for-laugage 5 yes 3 No 1 Absent _
Voting yes Blanchette, Cohen, Soucy, -
stone, Tyler Voting No Baldacci,
Popper, Sullivan, Absent Shubert
Y
ity Cie --
94-443
CITY OF BANGOR
TRAVEL POLICY
purpose: The purpose of this policy is to establish the requirements
for City payment of expenses for City business which require travel
outside of the City either with a private vehicle or by commercial
transportation. This policy will replace Rule 17 0£ the Personnel
Rules and Remulations dated June 2, 1977, as amended.
I. Introduction:
1. General Policy
It is the general policy of the City of Bangor to reimburse all
approved job related expenses. it is understood that no set of rules
can cover all situations. The following two testa will be applied to
all claims for reimbursements.
a. The expenses must be reasonable under the particular
circumstances involved; and,
b. The expenses must be directly related to City activities.
2. Settlement of Travel Claims
Employees who incur expenses will submit requests for reimbursements
within thirty (30) days of the date the expense is incurred. Cash
travel advances are authorised for employees, but employees must
submit documentation within thirty (30) from the date of their
return. Employees will either reimburse the City for any advance
greater than cost; or request reimbursement from the City for costs
in excess of the advance. (Seen vii, 7 - Travel Outside the OS)
3. Department Head Responsibility
Department heads are responsible for assuring that all travel
reimbursement requests and post travel settlements are submitted in a
timaly manner. Employees who fail to submit mileage requests within
thirty days of the end of the month in which they travel will forgo
payment of the mileage due, unless there are compelling circumstances
which prevented the submission of the requests.
4. Failure to Settle Travel Claims
Employees who fail to settle up travel advances within thirty days of
of the date of their return from the trip will not be eligible for
any additional travel advance until all prior travel advances are
either settled or repaid to the City of Bangor unless there are
compelling circumstances which prevented the Submission of the
requests.
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94-443
5. 'Employee" Defined
For purposes of this policy, the term "employees' will refer to any
person who travels on behalf of the City of Bangor to conduct City
business at the City's expense. Such term will include but not be
limited to employees, officers, officials, City Councillors, and
cousnittee and commission members. This policy will not apply to
independent contractors.
II. Reporting,
1. The City will supply travel expense reporting forme.
Employees are encouraged to retain copies of all forma and receipts
submitted for reimbursements for their own tax purposes. The
ari anal coov of all City focus and receipts must be submitted for
oava�ent from the City. Charge slips do not constitute a receipt nor
an invoice.
2. Approval of the forms will be the responsibility of the
Division and/or Department Read subject to approval of the City
Manager, and review and release of funds by the Audit Division. No
employee should authorise his/her own request for payment.
Authorization for division heads should be by the department head.
The City Manager will authorize requests for department heads. The
City Manager must approve all travel advances, all out of state
travel, all travel payments In excess of $500.00, including
commercial transportation, and all actual expenses that exceed a
travel advance by 10% or more.
3. Travel expense reporting forms in current use are,
A. Advance Expense Retort, which details the anticipated costs
of out-of-state travel or travel to an in-state conference.
E. Actual Exoen a Remit, this is the follow-up to the Advance
Expense Report aM details the actual expenses for the approved
trip.
C. Record of Mileage, this is the monthly report of mileage
traveled for City business in a private vehicle. This report is
required only where the employee seeks mileage reimbursement.
For employees who receive a travel allowance, maintenance of the
record is suggested for federal income tax purposes but is not
required.
D. 1=99 -Account Transfer voucher, this is the accounting report
for expensing travel advances to appropriate travel accounts.
4. The format, content and use of these reports maybe changed or
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94-443
replaced with other reporting forma without a change in this policy,
so long as the revised or replaced forms provide substantially
similar Information for transaction processing and racordkeeping.
III. Travel Advance Payment
1. whenever travel outside the City for business has been
authorized by the City Manager, a payment requisition may be prepared
payable to the employee in the amount of the advance. The
requisition will be supported by the completed Advance Expense
Report. The travel advance will be limited to the amount in the
"Total for Week' column.
The requisition for payment and supporting report will be filed at
least one week before the date of departure, but not more than two
weeks. A check payable to the employee will he prepared and charged
to a General ledger account for travel advance in the appropriate
fund. This account will be established in each fund, and is a
evolving account not an operating account. Where a prepayment
discount is available which would require payment more than two wake
in advance, each payment maybe authorized to take advantage of the
lower fare on approval of the City Manager.
2. If the employee travels by commercial transportation, a
requisition for payment to the transportation provider or travel
agent is preferable. Payment for commercial transportation coats
generally should not be paid directly to the employee, but such
payments are not prohibited.
IV. Actual Expense Reporting
1. Upon return of the employee, but no later than thirty days
after returning, the Actual Expense Report detailing travel expenses
will be completed in detail. All receipts will be attached,
including transportation ticket stubs and lodging receipts. Except
for incidental costa of leas than $5.00 per day (such as tips, or
tolls) which have been logged by dates and purpose, receipts for all
expenses to be reimbursed are required. The orior Policy of not
providing receipts for any expense of less than S25.00 is herebv
revokes.
Employees must clearly indicate what the claimed expense was for
and the City may decline reimbursement if the expense is deemed
unreasonable by the Finance Director. The City Manager shall make
the final determination an reimbursement of a claimed expenses if the
Finance Director's decision is questioned by the employee. The
finance Director may make payment under oath (Charter, Article VI,
Section 6).
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94-443
2. If a portion of the travel advance is due back to the City,
n Inter -Account Transfer Journal will be completed. The actual
expenses will be debited to the appropriate operating account and
credited to the "Travel Advance Account". The employee will promptly
return the excess funds to the City Treasurer for crediting to the
"Travel Advance Account".
3. If actual expenses were greater than the travel advance, a
second requisition for payment will be prepared payable to the
employee for the excess amount to reimburse the employee for
out-of-pocket expenses and will be charged to the appropriate
operating account. The Actual Rxcense Recert will be attached as
back up to the requisition. The travel advance account will be
credited for the full travel advance and the expense account debited
for the full actual expense on the requisition. The difference
between the two amounts is the amount to be paid to the employee.
V. Personal Vehicle Use and Payment of Mileages
1. If an employee uses his/her personal vehicle on City
business, reimbursement will be made for any tolls, parking fees and
for milage at twenty nine cents X50.291 cer mile. This amount may be
changed periodically,. but in no c may this amount exceed the IRS
approved mileage amount. The IRSapprovedamount will be used when
that amount is less than the approved 29 cents. Should the IRS
approved amount exceed 29 cents, an affirmative change in this policy
moat be approved before such rate is paid by the City of Bangor.
2. All reimbursements for the use of a personal vehicle for
travel in State shall be accomplished by the use of the Record of
Ming and a properly executed requisition for payment. Incomplete
Record of Mileage forms maybe rejected for payment until completed in
full. If the employee is not able to reconstruct the record in full,
including mileage readings, the Finance Director may pay the amount
requested under oath (Charter, Article VI, Section 6).
3. Nothing contained herein shall prohibit the use of a
privately owned vehicle for out -of -State travel. whenever private
transportation is authorised for travel on City business
out -of -State, total transportation expenses paid may not exceed the
cost of the transportation if approved commercial transportation bad
been used.
4. Where an employee's travel expenses are funded by one or more
grants, and the grant itself or travel policies of the grantor
establishes a lesser reimbursement amount per mile, the conditions of
the grant shall prevail. The department head responsible for the
administration of the grant may pay travel expenses at the City rate
with the non -grant portion paid from another operating unit under the
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94-443
direction of the department.
VI. authorized Chargees
All costa or expenses Incurred will be documented, and cost or
expenses may not be charged in the name of the City.
1. Any expenses incurred by a guest who accompanies an employee
are the responsibility of the employee or guest. Such costs are
not to be included as part of a travel advance, nor billed to the
City for later repayment to the City.
2. Charge accounts and credit card charges, other than
commercial travel, must be paid by the employee, and
reimbursement will be made by the City through the above
reporting procedure. There are and will be no credit cards
issued in the name of the City.
3. Out-of-state and conference trips require prior approval of
the City Manager. All expenses must be approved by the City
Manager.
VII. Payment of Actual Expenses and Per Diem
1. Election of Actual expenses Versus heal Per Diem
Employees will elect before hand whether to be reimbursed for actual
expense or to be paid a per diem for out-of-state travel or for
overnight conference travel. The Choice of payment for actual
expenses or a per diem will not affect the ability of the employee to
receive a travel advance. Payment for actual expenses is not
taxable. Meal per diem payments will be treated as taxable income.
The election of meal per diem will not effect payment of actual costs
for other travel costs such as lodging, taxi, and incidentals.
The meal per diem will include the Coat of meal tips. The payment of
per diem does not extend to day tripe. Reimbursement for a day trip
meal will be the actual cost limited to $7.50 for lunch.
2. Meal Per Diem
City per dim is established for payment of meals and does not
include lodging nor incidentals. The per diem is payable if the
employee is expected to be away from the assigned work -este on City
business for overnight or out-of-state travel. Receipts for meals
are not required when per diem is paid. Per diem may be paid as part
of the travel advance. employees who elect per diem may not be
reimbursed for actual meal costa in excess of the established per
diem nor are they responsible for refunding per diem in excess of
actual meal costs.
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94-443
3. Per Diem In -State Travel
The maximum per diem for travel in-state travel is established at
$35.00 for all meals, $5.00/breakfast, $10.00/lunch and
$20.00/dinner. Adjustments will be made if the employee will not be
traveling during a specific meal, or if the meal is include in a
travel or registration package or as a separate registration item.
4. Per Diem Larger Cities and Airport Travel
The maximum per diem for travel to laraer cities outside of Maine or
non -high cost facilities within major metropolitan locations, such as
airport travel, will be increased to $45.00 for all meals,
$7.50/breakfast, $12.50/lunch and $25.00/dinner. Adjustments will be
made if the employee will Out be traveling during a specific meal, or
if the meal is include in a travel or registration package or as a
separate registration item.
5. Per Diem Major Metropolitan Locations
Per diem for travel to high coat maior metraeolitan locations such as
New York City, Soston and Washington, D.C. will be increased to
$52.50 for all meals, $10.00/breakfast, $15.00/lunch and
$27.50/dinner. Adjustments will he nude if the employee will not be
traveling during a specific meal, or if the meal is include in a
travel or registration package or as a separate registration item.
6. Determination of Appropriate Per Diem Nate
The department head will be responsible for determining the
appropriate per diem for out -o£ -state travel, and the decision is not
appealable by the employee. If an error in the amount to be paid is
found and the employee was overpaid the amount of per diem due, the
employee is liable for the repayment of the excess
em s per diamount.
If the employee was underpaid, the employee will be entitled to the
amount underpaid.
The department head may request in writing that the City Manager
approve payment of higher per diem amount if circumstance warrant.
The City Manager's approval of a higher rate will be made in
writing. The approval of a requisition or other travel payment
report form by the City Manager for payment of the higher amount
shall not constitute a written request nor approval by the City
Manager of the higher per diem rate. If the higher amount is paid,
that payment is deemed to be a clerical error and the employee is
liable for repayment of the excess per diems
T. Travel Outside the United States
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94-443
The Airport Director shall be responsible for determining appropriate
lodging, meal and incidental allowances for travel outside of the
United States. The allowance may be paid as a taxable per diem or on
an actual reimbursement basis. When an employee uses their own
credit card for payment of expenses, and their card statement will
reflect the actual exchange rate, the close out of the travel advance
and settlement of the claim may be delayed for up to 60 days pending
receipt of the record of actual exchanges rates from the account
statement.
VIII. Alcohol and other Drugs,
1. It is the policy of the City that City employees not report
to work under the influence of alcohol or drugs; shall not engage in
a" transactions involving illegal drug u and shall not sell or
provide alcohol or drugs to any other employee or other person while
n duty, at work, or 'on -cell" in the course
of the employment by the
City. (City of Bangor, Drug -Free Workplace Administrative Policy,
P.5.0, section 2.2)
2. All employees are expected to exercise good judgement when
consuming alcohol when traveling on City business. City employees
who represent the City at certain functionsi, events or situation
where alcohol is served (i.e.: receptions, banquet or dinner) may
consume a moderate amount of alcoholic beverage provided they
exercise good judgement, comport themselves appropriately as a
representative of the City of Bangor, and remain well within the
limits of the law. The coat of alcoholic beverages
will not be
reimbursed the it of Bangor in certain situations
ecifically aogroved i advance by the City Manager at the City
Manager's discretion
3. If there is an abuse of alcohol or drugs by an employee while
traveling on behalf of the City of Bangor, the employee will be
subject to disciplinary action under the Personnel Rules and
Regulations, Drua-Free, Workolace Administrative Policy, collective
bargaining agremoent or other competent authority.
I8. Insurance Coverage%
1. All employees who drive either private or city owned vehicles
to conduct City business shall ensure that they are properly licensed
and that any private vehicle used for City business is properly
registered and insured.
2. If an employee is involved in a vehicles accident while
driving or traveling in a private vehicle and conducting City
business within the scope of the employment, the insurance policy for
the private vehicle will provide initial layer of coverage and
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94-443
defense. The City's auto liability insurance policy will provide the
secondary layer of protection for the value of claims in excess of
the initial layer of insurance protection. (See: 14 M.R.S.A. Sec.
8112, subsection 9, as mended by C. 707, PD 1994).
3. The City's liability is limited by the Maine Tort Claims Act
and its insurance policy. That liability may be changed by Court
decision, amendment of the Maine Tort Claims Act or a change in the
City's insurance policy without notice to employees. Nothing in this
policy is intended to limit the City's defense of its position, or to
prevent the City for acting in conformance with the Maine Tort Claim
Agt, as amended.
X. Standard Mileage
1. The City Manager may authorise the establishment of certain
standard mileage rates between Bangor and destinations not included
in subsection 2. Such standard mileage will be committed to writing
and become a part of this policy. Department heads may request the
establishment of standard mileage between destinations. Once
established those amounts will be available for use by all
employees. The use of standard mileage will allow the employee to
not record mileage "IN" and -OW", but will require the completion of
the "Purpose" section in full.
2. For purposes of this Policy the following standards mileage
amounts are hereby adopted:
Bangor
to
Augusta
75
miles
Bangor
to
Calais
98
miles
Bangor
to
Portland
133
miles
Bangor
to
Presque Isle
163
miles
Bangor
to
Portsmouth, MH
184
miles
Bangor
to
Boston, F
238
miles
XI. Delegation of City Manager Responsibilities
The City Manager shall have the authority to delegate to department
heads responsibilities required of the City Manager in this Policy
statement. Such delegation shall be in writing and state the
specific position which may exercise the responsibilities delegated
and for what department(s) those responsibilities may be exercised.
The department head will maintain a record of the travel transactions
approved, and those transactions will be subject to a periodic
internal audit to assure compliance with this policy statement.
Page 8
94-443
XII. Effective Date
This policy and any changes which may be made to this policy shall
become effective after adoption by the Bangor City Council. Payments
of travel expenses under this policy shall be governed by the date on
which the travel occurs, and the payment rate in effect on the date
of the travel. Payment of a higher rate of mileage or per diem will
not be made for travel which occurs before change is made in the
Policy, but for which the expense is submitted following adoption of
the change in policy.
10/4/94
WP6tTVLPCLICy
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