Adopted by Spokane Public Library Board of Trustees on September 20, 2016.
PURPOSE
This document provides guidance concerning authorization for travel and meetings, allowable costs and rates, requirements for receipts, and instructions for requesting approvals, travel advances, and reimbursements. Sections consist of:
- Guidelines & Procedures Statement
- Payment of Travel Expenses
- Payment of Other Business Expenses
- Authorization for Exceptions
- Unallowable Expenses
- Procedures for Payment and Forms
- Penalties for Fraud or Abuse
- Travel Expenses for Prospective Employees and Other Non-Employee Travel
1. Guidelines & Procedure Statement
The Spokane Public Library will pay reasonable and necessary expenses incurred by its employees or Library officials while conducting Library business. When incurring such expenses, Library employees must be sensitive to the public’s expectations of the use of public moneys and the need to use good judgment. For combined business and personal trips, based on the business itinerary/period of travel, the Library will pay allowable business expenses incurred during the business portion of the trip. No added costs will be incurred by the Library as a result of extending the business trip for personal reasons. The Library will not pay unallowable expenses nor will the Library pay duplicative, excessive, extravagant, unnecessary or unreasonable expenses. Where payment of expenses is the subject of a collective bargaining agreement or grant agreement, the terms of that agreement will prevail.
In compliance with the Americans with Disabilities Act, all Library employees are to be afforded equal opportunity to travel for official business even when necessary accommodations result in costs which exceed the most economical rates available.
The Finance Director administers the Library’s Travel & Meetings Guidelines & Procedures. Directors, Department Heads, and other personnel who have travel approval and administration responsibilities are accountable for compliance, travel management, and oversight. This includes appropriate supervisory review of travel requests, relevant travel transactions and expense reimbursement claims. Employees who travel are accountable for compliance with the Library’s travel and meetings guidelines and procedures.
2. Payment of Travel Expenses
Authorization for Travel
Out of area travel must be pre-approved. No employee may approve his/her own travel expenses. Travel authority is designated to each Director and Department Head. Directors and Department Heads may, at their discretion, delegate authority to approve travel, expense reimbursements, required pre- authorizations, and any travel exceptions to other management personnel.
Commercial Credit Cards
The Library commercial credit cards may be used for the following:
- Lodging
- Airfare or other commercial transportation
- Parking
- Car rental
- Taxi fares
- Fuel for rental cars and Library cars
- Tolls and ferries
Library commercial credit cards may be used for making or guaranteeing reservations (e.g. lodging, car rentals).
All permissible travel-related purchases must be accompanied by detailed receipts (not a summary credit card slip). In those rare instances where it is not possible to obtain a detailed receipt or the receipt is lost, the employee must submit a Missing Receipt Affidavit. Depending on the circumstances, expenses without receipts may or may not be approved.
Employees must ensure all commercial credit card purchases fully comply with these guidelines. In the event that a purchase is unauthorized, the employee must either:
- Call the vendor and have the purchase(s) transferred to his/her personal card, or
- Issue a personal check for the amount of the unauthorized
Lodging
The Library will pay actual costs for lodging when employees travel more than 50 miles from their duty station. With prior approval, overnight lodging within the 50- mile radius may be permitted when there are back-to-back evening/early morning business events, when the traffic commute is excessively burdensome, or when overnight lodging at conferences and training seminars is an integral part of the experience.
When traveling on Library business employees are expected to request a government rate. The Advance Travel Form must contain approval to exceed lodging per diem rates. Refer to https://www/gsa.gov/ Full payment of actual expenses in excess of per diem rates may be allowed when the travel is required by the Library and other arrangements are not practical or available, or when there is an advantage to the Library to do so.
Actual costs are limited to the room rate and applicable taxes at the single occupancy rate. Employees must pay any additional amount resulting from accompanying family members or guests.
A detailed hotel receipt is required from all travelers.
Meals and Personal Expenses
When authorized travel requires overnight stay, employees are entitled to payment of per diem for the cost of meals. Refer to https://www.gsa.gov/ The Library does not pay the Incidental Expense portion of GSA per diem
rates. Full payment of actual expenses in excess of per diem rates for meals at meetings or conferences may be allowed when the travel is required by the library and other arrangements are not practical or available, or when there is an advantage to the library to do so.
Employees may either request advance payment of per diem costs or request reimbursement upon return from travel.
The Library will not reimburse for meals included and paid as part of the conference or training registration fee, unless extenuating circumstances warrant a separate meal (e.g., special dietary needs).
For non-over-night travel assignments, meal reimbursements are subject to federal withholding and payroll taxes, per IRS regulations. These taxes are mandatory and will be deducted from the traveler’s pay through the payroll system. Per Diem for day travel is not eligible for advance payment and must be paid through payroll.
For purposes of the above section, the following shall apply:
- Travelers in travel status by 6:00 am are eligible for breakfast per
- Travelers in travel status at 12:00 pm are eligible for lunch per
- Travelers in travel status at 6:00 pm are eligible for dinner per diem
Meal expenses incurred locally are generally not reimbursable; however, they may be approved when there is an advantage to the Library to do so.
The cost of coffee and other non-alcoholic beverages and/or light refreshments served at Library-sponsored meetings, conferences, or training sessions may be reimbursed. This includes special situations or occasions such as day or half-day long special meetings or staff training sessions that are of particular benefit to the Library. The cost of normal day- to-day operational meetings, and other like occurrences, will not be reimbursed. In order to qualify for reimbursement the receipt of actual, itemized costs must be accompanied by an attendee list and business purpose.
Airline, Rail or other Commercial Transportation
Economy coach class airfare is appropriate for most business travel. If economy coach class fare is not used, a business justification must be submitted.
Airline tickets may be reserved and paid using a Library commercial credit Card. The employee may also pay out-of-pocket for airfare and be reimbursed.
Many airlines charge a fee for each piece of luggage that is checked in prior to boarding. A detailed payment receipt is required. Additional baggage charges and over-weight charges may be reimbursed if circumstances warrant (such as conference presenters who must take additional materials or equipment).
When business trips are extended for personal reasons (combined business/personal trip), any added costs for airfare or other commercial fares due to side trips, non-business routes or extended itineraries must be paid by the employee. The employee shall segregate Library business costs from any added costs due to personal travel and may charge the business travel portion of the airfare or other commercial fares to a Library commercial credit card or request reimbursement for personally paid fares.
Use of Privately Owned Vehicles and Parking
When Library employees are authorized to use a privately owned vehicle to travel on Library business, the employee will be reimbursed for the actual number of miles traveled at the IRS mileage rate in effect at the time of travel.
Local travel (within Spokane County) that is necessary for the job, authorized by the supervisor, and that occurs between the time the employee arrives for work and the time the employee leaves work, is reimbursable. Travel from the employee’s residence to the work site and from the worksite to the employee’s residence is not reimbursable.
Mileage must always be computed from the work site. (The worksite is defined as the first/last location to which the employee is assigned each day for the purpose of conducting library business. This is usually a library facility but not necessarily.)
Wherever practicable, employees should ride together to minimize costs. Only one employee is reimbursed for mileage when two or more are riding together.
Incurred parking fees resulting from leaving the worksite, which are necessary to conduct library business and authorized by the supervisor, will be reimbursed on an actual cost basis as supported by a receipt.
For air travelers, the Library will pay mileage for two round trips to the airport so that employees can be dropped off and picked up when that is more cost effective than to pay parking.
For air travelers, mileage is calculated from the employee’s home or normal duty location, whichever is closest, to the airport or business destination.
Airport shuttles are permissible if cost-effective to the Library when compared to airport parking and mileage.
Rental Cars, Taxis and Other Hired Vehicles
When it is necessary to travel by hired vehicle, employees are expected to choose a rental car company and vehicle which is appropriate for the circumstances and to minimize overall costs to the Library. No optional insurance coverage is approved as rental cars are insured through the library business insurance coverage. Government rates should be requested.
The Library commercial credit card can be used for paying for rental car expenses and for fuel for the rental car.
Employees may be reimbursed for business use of taxis or other commercial transportation by submitting receipts for taxis, and other commercial vehicles (if available). A library commercial credit card may be used to pay for taxis, shuttles, buses, and other hired vehicles.
App-based ride share travel options such as Uber or Lyft may also be used on a reimbursement basis only.
Fuel
Fuel purchases for rental cars used for Library business may be reimbursed for actual costs. A Library commercial credit card may be used to purchase fuel for rental cars and Library vehicles. Fuel receipts are required. If the rental car is used for business and personal use, fuel costs for rental car must be pro-rated between personal and business use.
Business use of a private car is reimbursed based on IRS mileage rate in effect at the time of travel.
Other Travel-Related Incidentals
Bridge or road toll fees and car/passenger ferry fares are permissible and reimbursed at actual costs. The Library commercial credit card may be used for payment of these fees if accepted by the merchants.
Other Business Expenses While Traveling On Library Business
The Library will pay for other necessary business expenses incurred while traveling. Examples of such expenses include business telephone calls and/or facsimiles, rental of equipment or facilities necessary to conduct Library business, or similar business-related expenses. Receipts are required for such expenses. The Library commercial credit card may be used for such expenses if the purchase is otherwise permissible.
3. Payment of Other Business Expenses
Other Expenses
The Library’s standard procurement methods, including commercial credit cards and P-Cards (Purchase Cards) are the preferred method for payment of business expenses. On the rare circumstances where employees must pay for expenses directly, they may be reimbursed for other business-related expenses when authorized by their supervisor. The itemized section of the Travel & Other Expenditure Voucher must be used for reimbursement and must be accompanied by detailed receipts.
4. Authorization for Exceptions
The travel and meetings guidelines and procedures document may not anticipate and provide for all possible circumstances. The Library Director and his or her designee, may authorize exceptions to any rates or restrictions imposed by this document. Receipts and itemization are required when requesting reimbursement for amounts that are authorized as exceptions to the standard rates.
5. Unallowable Expenses
Regardless of any other provisions of this document, the following cannot be paid or reimbursed using Library moneys, including payment using the Library commercial credit card:
- Alcoholic drinks
- Entertainment except as part of a conference or training program that is included in the overall registration fee for all participants
- Airline or other trip insurance
- Any other expenses unrelated to Library business
- Duplicate payments
- Costs associated with the personal portion of a combined business/personal trip or extension of the business trip for personal reasons
- Traffic citations issued to the employee while traveling for business
- Expenses related to inappropriate or negligent operation of a motor vehicle that is not covered by insurance
6. Procedures for Payment and Forms
Privately Owned Vehicle (POV) Mileage Reimbursement Form
The form is available on the Lens. Claims should be submitted within thirty (30) calendar days following completion of local travel. The form should be promptly submitted at the end of each month for routine travelers.
Advance Travel Form
The current Advance Travel Form and instructions for its use are available on the Lens.
Travel & Other Expense Voucher
A completed Travel & Other Expense Voucher (available on the Lens) should be submitted to the Business Office no later than 20 days (within 10 business days if the employee received a travel advance) after completion of travel. Does not apply to advance travel limited to meal per diem.
Expense reimbursement claims must be submitted before the close of the fiscal period so that the Library’s financial statements are accurately reported.
Travel Advances
If requested on the Advance Travel Form, the Library can provide employees with moneys in advance of their trip. To comply with state law, the Library requires employees who received a travel advance to settle the advanced travel with itemized receipts within ten (10) business days of travel completion. (Excludes Per Diem only advances.)
In the event the traveler’s actual expense is less than the amount of the advance received, the traveler will repay the unexpended portion of the advance by a personal check or money order made payable to: Spokane Public Library.
Travel settlements in excess of the amount advanced must be submitted to the Business Office via the Travel & Other Expense Voucher along with required accompanying receipts for subsequent reimbursement.
7. Penalties for Fraud or Abuse
Library employees who are found to have falsely claimed expenses under these guidelines are subject to disciplinary actions. In addition state law provides that any person intentionally submitting a false claim is guilty of perjury in the second degree.
8. Travel Expenses for Prospective Employees and other Non-Employee Travel
On a limited basis, travel costs incurred by candidates who interview for Library employment or other non-employees traveling on Library sponsored business may be reimbursed, if pre-approved by the Library Director. Only costs normally allowable to an employee are permitted for non-employee travelers, subject to the same rates and requirements for receipts, unless an exception has been approved. It is permissible for Library staff to make airline, lodging and/or rental car arrangements for these travelers in order to access Government or contract rates. A Library commercial credit card may be used to purchase and pay for travel-related expenses, provided the expense is of the nature permitted per the travel guidelines.
