ADOPTED - MAY 26, 1998

SUBSTITUTE Agenda Item No. 10



Introduced by the Administrative Services/Personnel and Finance Committees of the:



INGHAM COUNTY BOARD OF COMMISSIONERS



RESOLUTION ESTABLISHING A REVISED TRAVEL AND EMPLOYEE REIMBURSEMENT POLICY



RESOLUTION #98-122



WHEREAS, Resolution 81-45 as amended established the policies and procedures for travel reimbursement; and



WHEREAS, various policy statements and at least one resolution have been issued to established the policies and procedures for other employee reimbursements; and



WHEREAS, there is a need to combine and update existing policies and procedures and eliminate outdated procedures.



THEREFORE BE IT RESOLVED, that the Ingham County Board of Commissioners hereby adopts the UNIFORM POLICY AND PROCEDURES - OVERNIGHT TRAVEL andUNIFORM POLICY AND PROCEDURES - LOCAL TRAVEL AND REIMBURSEMENTS (Dated May 8, 1998).



BE IT FURTHER RESOLVED, that travel for members of the Board of Commissioners remains subject to existing spending limits and authorization requirements as set by resolution; and



BE IT FURTHER RESOLVED, that all other resolutions currently in effect with reference to travel and reimbursement policies and procedures are hereby rescinded, and that this resolution as adopted will supersede previous guidelines, policies or procedures, and in the event of a conflict with a collective bargaining agreement, the collective bargaining agreement will prevail.



BE IT FURTHER RESOLVED, that these policies shall take effect June 1, 1998, and that the Administrative Services/Personnel Committee shall be authorized to clarify and interpret said policies, as necessary, to resolve questions and issues which arise in relation to these policies.



BE IT FURTHER RESOLVED, that travel for members of the Board of Commissioners remains subject to the existing board rules.



ADMINISTRATIVE SERVICES/PERSONNEL: Yeas: McDonald, Grebner, Hunting, Pratt, Juall Nays: None Absent: None Approved 5/19/98



FINANCE: Yeas: Goulet, Keefe, Grebner, Czarnecki

Nays: Bernero, Schafer Absent: McDonald Approved 5/20/98









UNIFORM



INGHAM COUNTY



POLICY AND PROCEDURES



OVERNIGHT TRAVEL













INGHAM COUNTY



POLICY AND PROCEDURES



OVERNIGHT TRAVEL







General Policy: This policy pertains to all employees, elected Officials and Commissioners. County representatives traveling on official business are expected to exercise the same care incurring expenses that a prudent person would exercise if traveling on personal business. Compliance with these regulations is the responsibility of the executive head of each agency. The Controller and the Financial Services Department will refuse to pay any travel vouchers that appear to violate the intent of these regulations.

AUTHORITY FOR OVERNIGHT TRAVEL



Authorization: All travel must be authorized and approved by the head of the agency or his/her designated representative. No designated representative may approve his/her own vouchers. The Ingham County Board of Commissioners encourages County employees and County elected officials to participate in professional self-improvement and continuing education efforts, and to seek out innovative and cost-effective programs and technologies for potential utilization in Ingham County. Department heads, County elected officials and the presiding judges of the various courts may authorize the expenditure of

budgeted funds for professional development of County employees, and for seeking innovative programs and technologies for use in Ingham County. The total cost of one person attending any one event, including registration, housing, meals, and transportation related costs, but excluding any cost which may be paid by the person attending, shall not exceed $2,000, unless the Liaison Committee has approved the proposed expenditure.



Department heads, County-wide elected officials and the presiding judges of the various courts shall notify their respective liaison committees of their department's travel when an overnight stay is required.



Participants in conferences and training sessions are encouraged, as appropriate, to share their experiences with other members of County government by means of appropriate presentations and/or written reports.



TRAVEL ARRANGEMENTS

Transportation by airline shall normally be secured by the individual agency. Arrangements made through a travel agent willing to directly bill the County are preferred. The County will only be liable for the employee's travel expense and the direct billing for the County shall be for the employee only.

Alternately, these expenses can be provided through travel advances or normal reimbursement procedures.





Air Travel: The policy of Ingham County is that airline travel by County employees on official business shall, wherever practical, originate from the Capitol City Airport. The use of commercial airlines is permitted when it is to the advantage of the County as measured by both comparative travel costs and the time of the traveler. All travelers, or their agencies, should purchase the least expensive accommodations available on any one flight. Persons choosing to use first class transportation when tourist class is available, may charge only the tourist class fare. The additional cost for first class must be paid by the traveler and may not be charged to the County. First class fare will be allowable only when a ticket agency certifies that less expensive accommodations are not available. Such certification must accompany the reimbursement voucher.



Round trip Tickets: Round trip tickets shall be secured whenever economical and practicable.



Insurance: Insurance coverage for persons traveling by common carrier is not allowable as a reimbursable expense.



Transportation by Privately Owned Car: Employees or commissioners, who elect to drive a privately owned car in lieu of common carrier, shall be reimbursed at rates established in labor contracts or as provided by Board resolutions. Reimbursement for out of state travel by privately owned car in lieu of common carrier (mileage plus lodging, per diem, and toll charges en route) is limited to the cost associated with tourist class air fare.





An employee using a County owned vehicle on County business is reimbursed for gasoline and other operating expenses incurred while using the vehicle. Appropriate documentation for all such expenses must be submitted with the travel reimbursement request.



Computation of Mileage: Point to point out-of-state mileage will be that shown in the Rand-McNally atlas mileage, plus road and bridge tolls. It is assumed that out-of-state drivers on extended trips will average 400 miles a day. The per diem allowance will be limited to the number of days required to complete the travel at that rate. Documentation is required for toll roads and bridges and the like.



Rental Cars: A car may be rented at a conference site with prior approval of the Department Head. Reimbursement for a rental vehicle precludes any reimbursement for local travel costs at the conference site.



Per Diem Allowance: A per diem Meals and Incidental Expenses (M&IE) allowance is provided for overnight travel. The per diem allowance is limited to the M&IE rate published by the IRS. The current M&IE rates will be available through the Financial Services Department. (The 1998 rate for the Lansing area is $30 per day.) Incidental expenses are defined by the IRS and include expenses for laundry, cleaning and pressing of clothing and fees and tips for services (e.g., tip to a baggage handler or waiter). Receipts are not required for the per diem allowance. M&IE expenditures in excess of the per diem allowance will not be paid.

The per diem allowance will be prorated for any partial days at the beginning or end of the travel per the following tables:

Departure Time Percent of Per Diem
Before 8:00 a.m. 100%
Between 8:00 a.m. and 2:00 p.m. 75%
After 2:00 p.m. 50%


Return Time Percent of Per Diem
After 2:00 p.m. 100%
Between 10:00 a.m. and 2:00 p.m. 75%
Before 10:00 a.m. 50%








Documentation: Receipts are required for all other transactions in excess of $25.00 claimed on the travel voucher as reimbursable items.



Foreign Travel: Travel expenses incurred while traveling in a foreign country will be reimbursed at the rate charged by the employees credit card or the published exchange rate at the time of the expenditure.



A copy of the credit card statement or an exchange rate table from any financial publication should be provided to support the rate claimed. Daily and weekly exchange rate data is also available on the Federal Reserve Board web site (http://www.bog.frb.fed.us./Releases/H10/).

Lodging Charges and Meals: Sales or use taxes, applicable to lodging charges, are reimbursable in addition to the regular lodging allowance. Only the actual lodging expenses paid, plus tax, are allowable. Receipts for lodging expenses are required. Any change in hotel charges during continuous occupancy by an employee must be explained on the voucher. Reimbursement for hotel or motel room expense will be made for single room rates.



Lodging Charges for Multiple Occupancy: When a County employee in travel status shares hotel or other lodging with other County employees, reimbursement to the traveler will be as follows:



A. If hotel or other lodging is shared with a person other than a County employee, reimbursement to the County employee will be at the single rate. Documentation supporting the single room rate must be available.



B. If hotel or other lodging is shared with two or more County employees or Commissioners and they all occupy the same room, reimbursement to the County employee or Commissioner will be based on the amount paid.



GUIDELINES



Guidelines: The following rules are established as guides for the employee and the approving officials:

ACCOUNTING FOR TRAVEL ADVANCES



ADVANCES FOR TRAVEL



Requisition for Travel Advance: Agencies are authorized to make travel advances for specific trips of employees and commissioners traveling on County business, subject to approval by the County Controller. Requests for such advances should be made at least ten (10) days prior to departure but no more than 30 days before departure. An employee or commissioner taking a trip with the appropriate prior approval, which would involve personal cash outlay for travel expenses, shall furnish the Controller a statement setting forth the purpose of the trip, expected travel period, method of transportation, itinerary, and an estimate of cash outlay for travel showing individually the estimated costs to be borne by the County.



Travel advances will not be issued for less than $50.00. Such de minimis expenditures will be reimbursed on a standard Travel Expense Voucher.





Issuing Advances: The official or employee shall request a travel advance by submitting a travel advance form. The preparer must retain a copy of the form. Receipt of a travel advance is conditional upon agreement to a payroll deduction to settle any unsubstantiated expenses. (See Failure to Comply below). Financial Services shall issue travel advances to employees with the concurrence of the employee's department head.



Travel Advance Settlement: A travel advance should be settled within five (5) working days subsequent to the final date of expenses listed on the travel advance form. Actual expenditures shall be reconciled to the amount advanced on the copy of the travel advance form. This completed and signed form shall be submitted to Financial Services along with any required documentation.



A check must be submitted to the Ingham County Treasurer for any excess travel advance.



Failure to Comply: IRS regulations require substantiation of expenses and the return of any excess travel advance within a reasonable period of time (60 days). Any portion of a travel advance not settled within 60 days shall be recovered through payroll deduction.



Travel Reimbursements: Overnight travel expenses incurred without benefit of a travel advance will be reimbursed on a travel expense voucher. Such reimbursement claims will be prepared and submitted on the standard Travel Expense Voucher, itemized and stated by these regulations.

























UNIFORM



INGHAM COUNTY



POLICY AND PROCEDURES



LOCAL TRAVEL AND

REIMBURSEMENTS











INGHAM COUNTY



POLICY AND PROCEDURES



LOCAL TRAVEL AND

REIMBURSEMENTS







General Policy: This policy pertains to all employees, elected Officials and Commissioners. Compliance with these regulations is the responsibility of the executive head of each agency. Vouchers that appear to be in violation of this policy will be returned unpaid to the department with an explanation.



Local Travel: County employees and elected officials that use a privately owned vehicle for County business may be reimbursed. The amount to be reimbursed shall be determined by reference to the Internal Revenue Service (IRS) Standard Mileage Rate Method. The Human Resources Department will notify Department Heads and Elected Officials of changes in the Standard Mileage Rate.



Departments shall establish regulations regarding the designation of official work station as assigned. This work station will be used in determining mileage reimbursement. No mileage will be allowed for travel between an employee's home and his or her official work station (commuting expenses).



Only allowable auto expenses as determined by IRS guidelines will be reimbursed. Adequate documentation is required. The charge should be supported by a listing of the vicinity itinerary in sufficient detail to justify the mileage claimed.



Charges for gasoline, lubrication, repairs, antifreeze, towage, and other similar expenditures will not be allowed as reimbursable items when privately owned cars are used.



Computation of Mileage: Mileage must be computed based on the shortest available route between the point of departure and the destination. A mileage grid showing distances between County facilities is available from Financial Services. This grid may be used in place of actual odometer readings.



Parking Fees: If an employee is required to have a motor vehicle available for County business purposes, a monthly parking allowance may be provided. The department head must request approval from the Administrative Services/Personnel Committee. If approved, a reimbursement will be provided monthly upon receipt of a statement of the parking charge in an amount specified in labor contracts or managerial compensation plan. Intermittent parking charges for meter, lots, etc., will be reimbursed monthly as incurred. Parking reimbursement requests should be included on the travel reimbursement requests. Meter parking should be identified on the reimbursement form as "meter parking."

Automobile Insurance: Employees who use their vehicles as a requirement of their job shall be reimbursed for automobile insurance as established by collective bargaining agreements and/or compensation plans. This payment will be made by December 15 of the contract year providing that prior to December 1, the employee shall submit proof of the additional automobile insurance and payment of same to Human Resources.



Temporary Assignments: An employee temporarily working at another location that requires driving less distance than that from home to the regular work site and back will not be reimbursed for such travel in his or her own vehicle, but, if the temporary work assignment requires driving more distance than normal, the employee will be reimbursed for the difference in miles driven.



Weekend travel costs: Travel costs to the employee's official work site or to extra meetings on weekends is permissible only for individuals not receiving extra pay.



Commissioner meetings: Dinner costs, in lieu of travel costs, may be charged for attendance at Commissioner meetings (committee and board level), if overtime is not paid during the meal period.



Attendance at Funerals: Employees designated as official representatives for the County for attendance at a funeral may claim reimbursement for travel expenses subject to the limitations of these regulations.

Use of County Owned Vehicle: An employee using a County owned vehicle on County business shall be reimbursed for gasoline and other operating expenses incurred while using the vehicle, provided that appropriate receipts for all such expenses are submitted with the travel reimbursement request.



Meal Allowance: EMPLOYEES - The meal allowance for travel that begins and ends on the same day shall be based on the per diem Meals and Incidental Expenses (M&IE) allowance published by the IRS. Appropriate receipts must be submitted and maximum daily reimbursement including a gratuity of up to 15% is limited to the published IRS M&IE rate. The 1997 rate for the Lansing area is $30. Financial Services will notify Department Heads and Elected Officials of changes in this rate. No reimbursement will be allowed for alcoholic beverages.



TRAVEL Reimbursement: All travel expense claims shall be prepared and submitted on a Travel Expense Voucher, and must be itemized and stated in accordance with these regulations. Failure to use the specified form could delay the processing. The form must be signed by the employee. Each traveler should keep a memorandum of expenditures properly chargeable to the County so that the accumulated information will be available for preparation of the travel voucher at the end of each travel period.



A. One expense voucher shall not cover a period longer than a fiscal year and must be turned in by the 5th workday of the month following the end of the fiscal year.



B. The official work station shall be shown on the voucher.







C. Supporting receipts must be attached for all items of expense, unless exempt by these regulations.



D. All items on the travel voucher should appear in chronological order and all expenses for the period must be included.



E. Each day's expense shall be shown separately and totaled.



F. The certification on each voucher shall be attested to by the manual signature of the employee. An authorized agent may not approve his or her own voucher.





OTHER REIMBURSEMENTS



Miscellaneous Expenditures: County funds may be expended for supplies to the extent that such supplies are consumed by the general public or used in the conduct of normal business. Whenever possible, supplies should be billed to Ingham County by the vendor. If direct billing is not possible, an employee may be reimbursed for such expenses.



Charges not Reimbursable: In general, the County is not liable for any loss or damage to an employee's property.

Sales Tax: As a governmental entity, Ingham County is not subject to state sales tax. Sales tax should not be paid on any item purchased for the exclusive use of Ingham County. Ingham County's tax exempt number is 38-6005629. An EXEMPTION CERTIFICATE is also available from Purchasing & Properties if required.



Registration Fees: Enrollment or registration fees for approved conventions and meetings of associations or organizations are allowable for employees attending as official representatives of the County. Documentation must be attached.



Toll Calls & Cellular Phones: An employee may be reimbursed for the actual cost of business calls. Ingham County will not reimburse expenses associated with normal monthly costs, service fees, or equipment repair charges. The amount to be reimbursed should be documented with a copy of an itemized billing. Business calls included in "free time" under a cellular phone agreement may be reimbursed at rates to be determined by the County Controller based on the County's cellular phone contract or some other reasonable method.



Retiree recognition policy: County funds may be utilized to recognize and honor retirees to a maximum of seventy-five dollars($75.00) for employees who have a minimum of ten(10) years and one hundred fifty dollars($150.00) for employees who have a minimum of (25) years.

For reimbursement, the employee must turn in receipt(s) along with a County voucher. The voucher should be made payable to the employee asking for reimbursement. The description should show the retiring employee's name, years of service, and total amount to be reimbursed. The receipt(s) must be attached to the voucher.



GUESTS - The cost of guest meals is allowable when incurred by department heads only if it can be shown that such cost was incidental and necessary to the conduct of official County business. In no cases will the amount allowed be in excess of the maximum established in these regulations. Full explanation must be given on the voucher, including the name of the guest. Meal expense for no more than five (5) non-County guests, invited for a meal only, for consultation and advice on matters of County business, may be reimbursed at actual cost not to exceed established rates. Tips are limited to 15%.



Rental of Rooms: Expenses for rental of special rooms for meetings will be approved only when County owned facilities are not available. Approval from the Controller is required. Receipts are required.



Documentation and Processing: All requests for reimbursement must have adequate documentation. Employees are encouraged to order items with per unit cost of $100 or more through the Purchasing Department. A purchase order should be issued to the vendor for such purchases.

An employee may request reimbursement by including the expense on a standard Travel Expense Voucher with his or her mileage. (NOTE: The correct charging distribution should be indicated.) Alternately, a reimbursement voucher may be submitted. The voucher should be made payable to the employee. The description should read "employee reimbursement" and should also indicate the employee's department.

















County

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55th Court

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Porter

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Courthouse

Human Svc Bldg
County

Attorney



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Top mileage is one way, bottom is round trip; mileage may vary depending on route driven. Use of this chart is optional. Actual odometer reading may be used.