WAKULLA COUNTYWAKULLA COUNTYTravel & Expense Procedures Travel & Expense Procedures

Manual WorkshopManual Workshop

September 2, 2008September 2, 2008

CONCEPTS & OBJECTIVESCONCEPTS & OBJECTIVES

Ensures travel rules and regulations Ensures travel rules and regulations are enforced and carried out under are enforced and carried out under the highest of ethical standards and the highest of ethical standards and in accordance with Chapter 112, F.S.in accordance with Chapter 112, F.S.

Streamlines process and procedures Streamlines process and procedures for the BoCC, employees and for the BoCC, employees and authorized travelers.authorized travelers.

SCOPE AND APPLICABILITYSCOPE AND APPLICABILITY

Clearly defines who is authorized to Clearly defines who is authorized to travel under the guidelines of this travel under the guidelines of this policy and the proper procedures to policy and the proper procedures to follow.follow.

Addresses contract employees and Addresses contract employees and volunteer board members who need volunteer board members who need to travel on behalf of the county.to travel on behalf of the county.

POLICY HIGHLIGHTSPOLICY HIGHLIGHTS

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

APPROVALSAPPROVALS Elected OfficialsElected Officials – – shall be approved in advance, by the shall be approved in advance, by the

BoCC whenever possible. If not possible then approval must be BoCC whenever possible. If not possible then approval must be obtained within two Board meetings following conclusion of trip.obtained within two Board meetings following conclusion of trip.

Appointed Officials – Appointed Officials – approval required by the approval required by the

Chairman or the Vice-ChairmanChairman or the Vice-Chairman.. Employees – Employees – approval required by division head, approval required by division head,

department head department head andand county administrator. county administrator.

Candidates for EmploymentCandidates for Employment – prospective – prospective department head department head andand county administrator. county administrator.

Others Others (includes consultants, contractors & volunteers) – (includes consultants, contractors & volunteers) – department head department head andand county administrator. county administrator.

BUDGETBUDGET

Ensure availability of funds PRIOR to Ensure availability of funds PRIOR to making travel arrangements.making travel arrangements.

Determine that a public purpose is Determine that a public purpose is achieved.achieved.

Establish number of persons Establish number of persons traveling.traveling.

Establish most cost effective means Establish most cost effective means of travel.of travel.

PURCHASING CARDPURCHASING CARD The Wakulla County Purchasing Card is strongly The Wakulla County Purchasing Card is strongly

encouraged as the method of payment when traveling. The encouraged as the method of payment when traveling. The card should be used for such items as:card should be used for such items as:

Airline TicketsAirline Tickets Rental CarsRental Cars Hotel (business expenses only)Hotel (business expenses only) Shuttle ServicesShuttle Services Parking FeesParking Fees Conference Registration FeesConference Registration Fees Hotel business center (copies, faxes, etc.)Hotel business center (copies, faxes, etc.)

Traveling BoCC employees who utilize the card will Traveling BoCC employees who utilize the card will experience a reduction in the amount of out of pocket cash experience a reduction in the amount of out of pocket cash while traveling on county business thereby reducing the while traveling on county business thereby reducing the amount of expenses to be reimbursed directly to the amount of expenses to be reimbursed directly to the employee.employee.

TIMELINES AND TIMELINES AND REIMBURSEMENT PROCESSREIMBURSEMENT PROCESS

Travel authorizations and advance requests must be submitted to Travel authorizations and advance requests must be submitted to supervisors or approving authority 10 days in advance of travel.supervisors or approving authority 10 days in advance of travel.

County Administrator must approve all travel prior to actual trip, County Administrator must approve all travel prior to actual trip, excluding Commissioners.excluding Commissioners.

Travel reimbursements should be filed within 10 days of returning Travel reimbursements should be filed within 10 days of returning to the office.to the office.

Meals provided at conferences or conventions are not Meals provided at conferences or conventions are not reimbursable as well as meals provided by a hotel or airline.reimbursable as well as meals provided by a hotel or airline.

Telephone calls and faxes relating to county business are Telephone calls and faxes relating to county business are reimbursable.reimbursable.

The travel authorization along with the completed travel The travel authorization along with the completed travel reimbursement and all backup documentation (receipts, copies of reimbursement and all backup documentation (receipts, copies of conference agenda, etc.) must be submitted to the Finance Office conference agenda, etc.) must be submitted to the Finance Office as one package.as one package.

TYPES OF TRAVELTYPES OF TRAVEL

CLASS “A” – continuous travel for a period CLASS “A” – continuous travel for a period of 24 hours or more with no overnight of 24 hours or more with no overnight stay.stay.

CLASS “B” – continuous travel of less than CLASS “B” – continuous travel of less than 24 hours which involves overnight 24 hours which involves overnight absences.absences.

CLASS “C” – short or day tripsCLASS “C” – short or day trips LOCAL TRAVEL – short trips involving a LOCAL TRAVEL – short trips involving a

privately owned vehicle, no meal privately owned vehicle, no meal reimbursements.reimbursements.

MEALS AND PER DIEMMEALS AND PER DIEM

Travelers need to determine the Travelers need to determine the method of reimbursement:method of reimbursement:• Per Diem v. Actual ExpendituresPer Diem v. Actual Expenditures

Per Diem - Per Diem - all encompassing:all encompassing:• $60 per day or $20 per quarter.$60 per day or $20 per quarter.• May not be used to calculate reimbursement due for May not be used to calculate reimbursement due for

days of travel which do not include hotel costs (e.g., final days of travel which do not include hotel costs (e.g., final day of trip).day of trip).

Actual Actual • Meal allowance + air fare + hotel + mileage + Meal allowance + air fare + hotel + mileage +

miscellaneous expenses.miscellaneous expenses.

TRAVEL ADVANCESTRAVEL ADVANCES

Employees who hold a Wakulla County Employees who hold a Wakulla County Purchasing Card are not eligible for a Purchasing Card are not eligible for a travel advance.travel advance.

Travel advance requests must be $100 or Travel advance requests must be $100 or more.more.

Advances constitute 85% of the projected Advances constitute 85% of the projected per diem and mileage (if driving personal per diem and mileage (if driving personal vehicle).vehicle).

Travel advances must be settled within 10 Travel advances must be settled within 10 days of returning to the office.days of returning to the office.

Registration FeesRegistration Fees

Fees for registration including meals Fees for registration including meals and other programmed events and other programmed events should be paid with a County should be paid with a County Purchasing Card whenever possible.Purchasing Card whenever possible.

Optional fees for recreation and/or Optional fees for recreation and/or entertainment activities associated entertainment activities associated with the conference or convention with the conference or convention are not reimbursable.are not reimbursable.

Local MileageLocal Mileage

Reimbursement for local mileage must be Reimbursement for local mileage must be submitted on the Local Travel Mileage submitted on the Local Travel Mileage form and shall be submitted monthly and form and shall be submitted monthly and must be signed by the department head must be signed by the department head and county administrator.and county administrator.

Mileage reimbursement amounts are Mileage reimbursement amounts are based on the IRS mileage allowance, no based on the IRS mileage allowance, no receipts are required.receipts are required.

ReceiptsReceipts Travelers should review all receipts carefully to ensure that Travelers should review all receipts carefully to ensure that

they have not been charged state sales tax.they have not been charged state sales tax.

Receipts are not required for reimbursement of parking, Receipts are not required for reimbursement of parking, taxi and public transportation costs under $20, however, if taxi and public transportation costs under $20, however, if the Purchasing Card is utilized as the method of payment a the Purchasing Card is utilized as the method of payment a receipt IS required.receipt IS required.

In cases where a receipt is not available, reimbursement In cases where a receipt is not available, reimbursement may still be sought with a written explanation of the may still be sought with a written explanation of the circumstances. circumstances.

FormsForms

Travel Related Forms currently available:Travel Related Forms currently available: Authorization to Incur TravelAuthorization to Incur Travel Travel Reimbursement VoucherTravel Reimbursement Voucher Local Mileage Reimbursement FormLocal Mileage Reimbursement Form Travel Advance FormTravel Advance Form

Forms currently being developed:Forms currently being developed: Lost receipt formLost receipt form

Travel Authorization FormTravel Authorization Form

Travel Reimbursement FormTravel Reimbursement Form

TRAVEL & EXPENSE TRAVEL & EXPENSE PROCEDURESPROCEDURES

QUESTIONS ??QUESTIONS ??