old- Travel Advances and Expense Reconciliations (GA-27, Rev.13)C ITY O F DELRA Y BEA C H
A D M IN ISTRA TIV E PO LI C IES A N D PRO C ED URES
DEPARTMENT:General Administration POLICY NUMBER:GA-27
SUBJECT:Travel Advances and
Expense Reconciliations
SUPERSEDES:GA-27 Rev.12
REVISION:
APPROVED BY:oore,ICMA-CI ,City Manager
EFFECTIVE DATE:
PURPOSE
GA-27.0 PURPOSE
The purpose of this directive is to set forth the policy and procedure for travel advances and expense
reconciliations for all City Commissioners,City Officers (City Manager,City Attorney),employees appointed
by the City Manager,Board,and Committee members.
POLICY
GA-27.1 Policy;
This policy will provide guidelines for allowable expenses and the procedure for accurate and timely
reconciliation of travel expenses.
GA-21,2 Procedure:
General guidelines for travel and training expenses:
A.Travel and training requests must be within approved budget line items.
B.Travel and training requests (including registration fees,lodging,transportation and advance
requests)must be prepared on a "Travel and Training Check Request Form"(Exhibit A)with
an approved 11T ra vel Advance/Expense Reconciliation Form1 (Exhibit 8).
If the travel request does not include registration fees,lodging or overnight travel,the "Travel
Advance/Expense Reconciliation Form"does not need to be completed.Reimbursement for meals will be
obtained through a "Local Travel Meal Allowance Form (Exhibit C)and will generally be considered as
taxable income and added to the next available payroll check.(See exemptions under section GA-27.5.B.)
Mileage,parking or tolls can be made through petty cash or check request.
C.Travel expenses shall reflect correct and complete expenditures that were incurred by the
requesting party .
D.No reimbursement shall be allowed for the spouse of City Commissioners,City Officers,and
employees,Board,or Committee Members.If for convenience airfare or hotel registration
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are booked at the sam e tim e as the traveler for spouse or travel com panion,reimbursem ent
to the City must be paid as soon as possible.
E.No reim bursem ent shall be allowed for costs not actually incurred.
F.No reim bursem ent shall be allowed where those costs are incurred and accounted for by
another person (i.e.,tw o persons traveling in one vehicle cannot claim duplicate
mileage/travel costs).
G .Subsistence shall be reduced fo r any meals or lodging included in the conference,seminar
or meeting registration,
H.A com pleted 11T ravel Advance/Expense Reconciliation Form ",with original receipts
attached,must be subm itted to the Finance Department within seven (7)working days of
return .
I.All travel must be by a usually traveled route.If a person travels by an indirect route for
personal convenience,any ext ra costs will be at the traveler's expense,
J.If City travel is com bined with personal travel,the traveler must indicate such on the Travel
Advance/Expense Reconciliation Form .The traveler will only be reim bursed for those
expenses that are clearly City related,Meals and lodging will only be in effect during the
actual period of tim e spent on official City business.
GA-27,3 Travel Advances:
A.If a travel advance is required,the portion applicable to travel advances on the "Travel
Advance/Expense Reconciliation Form "must be com pleted (3 copies)and subm itted along
with a "Travel and Training Request for Check Form"to the Finance Departm ent at least tw o
(2)weeks prior to date required.The "Travel and Training Request for Check Form "must
be com pleted including the account code and signature.Department Heads may consider
using Petty Cash to facilitate the advance if it is under $100.00 lim it as established for Petty
Cash.
Note:Estim ated expenses must be provided to substantiate the requested advance ("T ravel
Advance"colum n of the 'Travel Advance/Expense Reconciliation Form ",.
B.A separate "Travel Advance/Expense Reconciliation Form "must be used for each
traveler,even though the traveler may be joined by one or more City personnel from the
sam e or another City departm ent.
C.The Finance Departm ent shall issue a check to the traveler and distribute copies of
the "Travel Advance/Expense Reconciliation Form "as follows:
I.O ne copy to requesting departm ent
2.Two copies to the Finance Department
a.O ne copy to be attached to the "Request for Check Form 11
b.O ne copy for a pending file (which is maintained fo r all unreconciled travel
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advances)
GA-274 Reco nciliation of."Travel Advance/Expense Reconciliation Form"
A.A "T ravel A dvance /Expense R econciliation Form "w ith the "Prepaid Ex penses1 "T ravel
A dvance ",and 11A ct ual Ex penses"colum ns m ust be com pleted .T he fo rm m ust be signed
by the em ployee wh o attended the sem inar and by the departm ent head.C opies of the
original travel advance form w ill not be acce pted as "reconciliation"of the travel.
11De signee s11 ca nnot sign fo r the em ployee w ho act ually attended the sem inar.
DQte.Vendor nam e m ust be incl uded on the "T ravel A dvance /Ex pense R eco nciliation Form 11 fo r
registration fee s,lodging and com m ercial fare transportation.
B .O riginal receipts (not copies)m ust be attached to the 'T ravel Advance/Expense
R econciliation Form ".
(I)If the C ity 's Purchasing card is used for a purchase,the original receipt m ust be turn ed in
w ith the credit card statem ent to Finance during the m onthly credit card statem ent
reconciliation pro cess.In this case,a C O P Y of the receipt (rather than the original)m ust be
attached to the original "T ravel A dvance/Expense R econciliation Form "
(2)If Petty C ash is used for a purchase or for reconciliation of a travel advance,the original
receipt m ust be turn ed in w ith the Petty C ash slip along w ith a copy of the 'T ravel
A dvance/Expense Reconciliation Form ",to Finance.In this case,a C O P Y of the receipt
(rather than the original)m ust be attached to the original 'T ravel A dvance/Expense
R econciliation Form ".
C .A photocopy of the pro gram or agenda of the conference,sem inar or m eeting item izing
m eals,lodging or fees m ust be attached to the 'T ravel Advance/Expense Reconciliation
Form "w hen available.
D .A photocopy of the "T ravel A dvance/Expense R econciliation Form "m ust be attached
to each "T ravel and T raining R equest fo r C heck Form "(incl uding requests for registration
fees,lodging,and transportation).
E .The traveler m ust subm it expense reconciliation w ithin seven (7)working days of return .If
a refund is due to the C ity ,the yellow portion of the validated M iscellaneous C ash Receipt
(M C R )m ust be attached.T he receipt of the refund is not an acceptance of the subm itted
reconciliation.If a reim bursem ent is ow ed to the traveler,a "R equest for C heck Form "
or Petty C ash fo rm (if under $10 0.00),pro perly coded,and signed,m ust be attached
to the 'T ravel A dvance/Expense Reconciliation Form ".
F.T he Finance Departm ent w ill verify receipts and expenses to C ity guidelines and w ill file the
fo rm w ith the original travel advance request in the Accounts Payable D ivision.
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GA-27.5 Guidelines for Reasonable Expenses
A.Wh e n possible,the C ity should be billed directly fo r travel expenses (i.e.,airf are,lodging,
registration).A copy of the 11C ertifica te of Tax Exem ption11 should be subm itted w ith the
reserv ation,thus entitling the C ity to sales tax exem ption.
N ote:The C ity's "C ertificate of Tax Exem ption"is only applicable in the State of Florida.
A ctua l hotel invoices m ust be subm itted (not credit card slips).Paym ents m ade directly by an
em ployee disallow the sales tax exem ption.Departm ents should process requests for paym ent
early enough to obtain available discounts.
B.R e im bursem ent fo r m eals shall be:$8.00 fo r Breakfast,$11.00 for Lunch and $19 .00 fo r D inner,
or $38.00 per diem (if traveler left befo re 6:00 a.m .and return ed after 8:00 p.m .or spent the
night).
1.Breakfast -($8.00)-T ravel begins before 6:00 a.m .and ext ends beyond 8:00 a.m .
2.Lunch -($11.00)-T ravel begins befo re noon and ext ends beyond 2:00 p.m .
3.D inner -($19 .00)-Travel begins befo re 6:00 p.m .and ext ends beyond 8:00 p.m .
If m eal reim bursem ent does not include an overn ight stay,it w ould generally be taxable to
em ployee (E xhibit C).Exem ptions w ould be trade,professional m eetings or a m eeting w here
business is being actively conducted.
N ote:For C lass C travel,as defined in Florida Statutes 112 .061 (5)(b),reim bursem ent for
m eals shall be paid only w hen travel ext ends south of the Palm Beach C ounty line or north of
Lantana Road.
C .A s "continental breakfasts"are som etim es inadequate in food choice or quantity ,"c onti nent al
breakfasts"included in sem inar fees shall not be interpreted to m ean that 11breakfast11
is pro vided and reim bursem ent fo r breakfast m ay be requested in such ca ses.A receipt m ust
be subm itted,how ever,show ing that the traveler has paid for the breakf ast on the day the
sem inar pro vided a "continental breakfast".Reim bursem ent would then be m ade fo r the
am ount of the receipt not to exceed the breakfast allow ance.
D .N o receipts are required fo r per diem rates.M eals w hich exceed these lim its by reason of
locatio n or type of function w ill be reim bursed if receipts are provided and exception appro ved
by the C ity M anager.C onference or sem inar banquets and lunches in excess of the per diem
m eal allow ance are allow able exceptions;how ever,these m ust be noted on the pro gram or
age nda .
E.T ips are intended to be covered by the per diem rates.T ips w ill not be reim bursed unless travel
is to a high cost area and receipts for m eals and tips are provided.In these instances,appro val
m ust be obtained fro m the C ity M anager,
F.T he fo llow ing expenses w ill NO T be reim bursed:
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1.NO laundry/dry cleaning,alcoholic beverages,movie rentals,cribs,irons,locker rentals,
or any other leisure services.NO vicinity travel (to/from eating establishments).NO
Personal telephone calls (business related calls must be stated on the Travel
Advance/Expense Reconciliation Form.)NO baggage handling fees or other gratuities
paid to hotel and/or airport service personnel.
GA-27.,6 Transportation:
A.Airfare-The traveler/department should arrange for the most economical means of airfare
possible,taking advantage of special rates,when available.Wh en considering which airfare is
most economical,consider not only the fare,but the additional fees for baggage,seat
assignments,snacks,beverages and meals,etc.The City will reimburse baggage fees for up
to two (2)bags.Fees for excessive or overweight baggage will not be reimbursed by the City,
but will be paid by the employee.Fees for specific seat assignments will also not be reimbursed
by the City,but paid by the employee.Any snacks,beverages or meals will not be reimbursed
specifically,but will be included in the set per diem amounts.
B.Mileage -The rate of reimbursement for the use of a personal car will be $0.44 per mile.
Reimbursement shall not exceed the cost of commercial airfares,including transportation to
and from airport.For those employees receiving a monthly car allowance,there will be no
mileage reimbursement where the destination for travel is located within Martin,Palm Beach,
and Broward Counties.Mileage will be calculated from place of employment (work site),Mileage
from residence to work is considered personal commuting and will not be reimbursed.
C.City Vehicle -Receipts for gasoline purchases must be provided,
D.Rental Car -Justification for rental car plus a copy of the lease agreement must be provided.
Justification must be approved by the department head.
E.Taxi/Limousine Serice-Receipts must be provided.
F.Tolls/Parking Facilities-Receipts must be provided.
GA-27.7 Cer tificati ons Required
In accordance with state law,any claim made under the per diem and travel expense policy of the City of
Delray Beach must contain a statement that the expenses were actually incurred by the traveler as
necessaiy travel expenses in the performance of official duties and shall be verified by a written declaration
that it is true and correct as to eve1y material matter.Any person who willfolly makes and subscribes any
such claim that he or she does not believe to be true and correct as to every material matter,or who willfolly
aids or assists in,or procures,counsels,or advises the preparation or presentation of such a claim that is
fraudulent or is false as to any material matter,whether or not such falsity or fraud is with the knowledge
or consent of the person authorized or required to present such claim,commits a misdemeanor of the
second degree,punishable as provided in Florida Statutes 775.082 or 775,083.Whoever receives an
allowance or reimbursement by means of a false claim is civilly liable in the amount of the overpayment for
the reimbursement of the public fund from which the claim was paid.
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EXHIBIT A
VENDOR#
CITY OF DELRAY BEACH
REQUEST FOR CHECK
TRA VEL AND TRA INING
DATE NEEDED BY:CHECK WILL BE PICKED UP BY (if applicable):
PAYABLE TO:DATE:
ADDRESS:
TAX IDENTIFICATION NUMBER {TIN):
REASON FOR REQUEST:ACCOUNT NUMBER:AMOUNT:
TOTAL AMOUNT OF CHECK:TOTAL:
REQUESTED BY:APPROVED BY DEPARTMENT HEAD:
Subm ission of form with D epart m ent Head appro val certifies availability of budgeted funds.
PLEASE COMPLETE THE 25-CHARACTER DESCRIPTION BELOW FOR A/P DATA ENTRY:
P:\Finance\Forms\Check Requests ALL.xlslsdl\01/06
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CITY OF DELRAY BEACH
TRAVEL ADVANCE/E):(PENSE RECONCILIATION FORM EXHIBIT B
Name:
For Attendance at:
Date (s)of Training,Seminar,or Conference:
---..···------------------
Departure Date and Time:
Location:
Purpose:
___________Return Date and Time:
---····-PREPAID TRAVEL ACTUAL PAYMENT
EXPENSES VENDOR NAME EXPENSES ADVANCE EXPENSES TYPE
Registration:
Lodging:
Food:
at$8.00
at$11.00
at$19.00
Travel:
Commercial Fare
Personal Auto:
Miles at $0.44/Mile
City Vehicle (Gasoline)
Tolls:
Parking:
Other:
TOTAL
Department Code Amount:
(LESS)TRAVEL ADVANCE
(LESS)PREPAID EXPENSES
(LESS)CREDIT CARD-
PERSONAL CHARGES
REFUND TO CITY/EMPLOYEE.----·-
Travel Advance Prepared By:
Travel Advance Reviewed By:
Finance:Date:_
Reconciliation Reviewed By:
Finance.[ale.
Extension:
I certify that the above accounting of my travel expenses is true
and correct as to every material matter,and that these expenses
were actually incurred by me as necessary travel expenses In the
performance of official duties.
m P[9/@Pg,
I certify that this employee has been approved for paid leave
and budgeted funds are available.
Department Head:_
Noto:TRAVEL EXPENSE RECONCILIATION MUST BE SUBMITTED WITHIN SEVEN (7)WORKING DAYS OF RETURN._
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City of Delray Beach
Local Travel Meal Allowance Form (not overnight)
EXHIBIT C
Date of Request:Travel Start Date:Travel End Date:
.___.I to.___.
Course/Seminar Title:
Location of Course/Seminar:
Employee Name:
Number ofMeals :.
0
Employee It:
Met 35Eeroe "±;gl;roar cost
Breakfast $8.00 $0.00
0
0
1ooe[]
Lunch
Dinner
von-too»et[]
$11.00
$19.00
Total Meal Per Diem
$0.00
$0.00
$0.00
I acknowledge the receipt of the above per diem meal allowance which may be Included as
taxable Income,Taxable Income wlll be added to the next available payroll check.
Employee Signature
Department Head Signature
Copy to:
Petty Cash or Check Request
Payroll (Original with backup)
Department
P:/Finance/Payroll/Local Travel Meal Allowance.xls/sd\/10/01/10
Date
Date
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