PAYROLL SERVICES. Travel Regulations and Procedures. User Guide for Cobb County Employees 7/20/2015. Created for: The Cobb County School District

Transcription

1 Travel Regulations and Procedures User Guide for Cobb County Employees Created for: The Cobb County School District 7/20/ Glover Street Marietta, Ga (770) Created by: CCSD Financial Services Payroll Services 440 Glover Street Marietta, GA 30060

2 Revision Chart The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should summarize the changes as possible. Date Author Description of Changes 4/24/13 Kim Coonfield Initial Document Conversion 8/28/13 Paige Smith On page 6 change name from Marie Patton to Brigitte (Gitty) Landrum, phone number is the same. On page 20 rates, change to look like $0.565 per mile and update verbiage regarding January 2013 effective rate. On page 42 just under the title Appendix A before the forms are listed please add All forms must be typed 2/21/14 Paige Smith Page 11 meals associated with overnight travel Page 12 out of state travel meal per diem rates Page 13 out of state travel meal per diem rates Page 14 one day travel outside 50 mile radius per diem Page 19 IRS regs. on expense reimbursement Page 21 mileage rate change Page 25 IRS regs. on expense reimbursement Page 30 baggage handling/excess fees Page 32 travel advance changes Page 33 IRS regs. on expense/advance reimbursement Page 39 IRS regs. on expense/advance reimbursement 3/24/14 Paige Smith Page 9 Chief officer changed to Central Office 1/21/15 Paige Smith Page 21 Mileage reimbursement rate 7/15/15 K. Coonfield Page 6 change contact names from Brigitte (Gitty) Landrum to Diane Condon from Paige Smith to Kim Coonfield 7/15/15 K. Coonfield Page 7 add Local Travel definition Page 7 add Out-of-State / Overnight Travel definition Travel Regulations and Procedures Page 2 of 48

3 Table of Contents DISBURSEMENT SERVICES... 1 Revision Chart... 2 Introduction... 6 Definitions... 6 Chapter 1: Authorization for Travel... 8 General Provisions... 8 Employee Authorization for Travel FS Reimbursable Travel Expense Exceeding Maximum Employer Cost Travel Status and Taking Personal Leave or Annual Leave Chapter 2: Meal Expense Meals Associated with Overnight Travel in Georgia Meals Not Associated with Overnight Travel Meals While Taking Leave Meals Paid with Procurement Card Documentation Relating to Meals (see also Chapter 9) CHAPTER 3: LODGING EXPENSE General Provisions Authorization for Lodging within the 50 Mile Radius Reimbursement of Lodging Expense Sharing Lodging Lodging Expense Incurred While Taking Leave Required Documentation of Lodging Expense Lodging Tax Exemptions: State of Georgia Only County and Municipal Excise (Occupancy) Tax Exemption for Local Governments State Sales and Use Tax Exemption for Local Governments Map for Lodging within the 50-MILE RADIUS CHAPTER 4: TRAVEL BY EMPLOYEE S PERSONALLY OWNED VEHICLE Mileage Reimbursement Rate for Use of Employees Personally Owned Vehicle Determination of Business Miles Traveled Prohibited Mileage Reimbursement Travel Regulations and Procedures Page 3 of 48

4 CCSD In-service/Meeting Mileage Reimbursement Reimbursement for Parking Fee and Toll Expense Required Documentation of Mileage, Parking and Toll Expense Travel Status and Allowable Mileage Reimbursement CHAPTER 5: TRAVEL BY RENTED OR PUBLIC TRANSPORTATION General Provisions Commercial Air Transportation Upgrade to Non-Coach Travel Indemnification Received Due to Travel Inconvenience Imposed by Airline Rental of Motor Vehicle Travel by Mass Transportation, Taxi or Airport Van Required Documentation of Expense CHAPTER 6: MISCELLANEOUS TRAVEL EXPENSE Telephone/Internet Access/FAX Expense Internet Usage Charges Books & Other Education Aids/Stationery/Supplies/Postage Expense Reimbursement for Baggage Handling Service & Excess Baggage Fees Registration Fee Visa/Passport Fees Unallowable Expenses CHAPTER 7: TRAVEL ADVANCES AND PREPAID EXPENSE Authority to Advance Cash for Travel Purpose and Intent of Cash Advance for Travel Approval of Cash Advance for Travel Timing and Amount of Cash Advance Recovery of Cash Advance Made for Specific Trip Recovery of Cash Advance for Continuous Travel Travel Advance Procedures Prepaid Expense Procedures CHAPTER 8: REIMBURSEMENT PROCEDURES Registration Payment/Reimbursement Procedures Required Documentation of Travel Expense Final Approval and Submission of Travel Reimbursement Form for Check Receipts Required for Travel Travel Regulations and Procedures Page 4 of 48

5 Frequency of Reimbursement CHAPTER 9: TRAVEL PROCEDURE FOR EMPLOYEE GROUPS Employee(s) Traveling With Students Employee Group Meal/Lodging Expense Covered by Contract Employee Group Meal/Lodging Expense not Covered by Contract Employee Group Meals CHAPTER 10: PROCUREMENT CARDS Procurement Cards APPENDIX A: COBB COUNTY SCHOOL DISTRICT TRAVEL FORMS Authorization for Out-of-Town / Overnight Travel (FS-125): Employee Expense Statement for Out-of-Town / Overnight Travel (FS-100): Employee Expense Statement for Local Mileage (FS-156): Travel Status and Allowable Mileage Reimbursement In-service Attendance Record (FS-226) Certificate of Exemption of Local Hotel/Motel Excise Tax (Occupancy Tax) (FS-137) State Sales and Use Tax Certificate of Exemption (ST-5) Request for a Check (FS-118) Payroll Request for Check for Travel Expense Prepayment (FS-119) Travel Expense Check List (FS-412) Travel Regulations and Procedures Page 5 of 48

6 Introduction These procedures are for the guidance of all School District personnel required to travel in the performance of their official duties. These procedures govern all travel-related expenditures made from central office/county funds, student activity funds, and local school allotment funds. Travel procedures are established to outline what constitutes reasonable and necessary travel expenses and to provide uniformity in approving, reporting and reimbursing travel expenditures. These procedures also allow for flexibility when unusual travel circumstances arise. This document includes procedures for local and out-of-town / overnight travel, and procedures to receive travel reimbursement/advances. Employees may not receive dual reimbursement for the same expenses. If expenses reimbursed to the employee by the Cobb County School District are subsequently reimbursed to the employee by another source, the employee must refund to the School District the amount received from the other source. The Financial Services Division web site is available to employees at This web site provides access to the Travel Procedures and Forms, Form Bank for the Financial Services Departments, other documentation and procedures for the departments and the Mileage Wizard. Employees with questions concerning travel procedures should contact either Diane Condon at or Kim Coonfield in Payroll at Definitions COMMERCIAL TRANSPORTATION means any entity that offers transportation of people or goods to the public for pay. See Chapter 5-Travel by Rented or Public Transportation. COUNTY AND MUNICIPAL EXCISE TAX means the local taxes charged by hotel/motels for lodging. This tax is separate from the state sales tax. See Chapter 3-Lodging Expense. EMPLOYEE TRAVEL EXPENSE STATEMENT means the accounting document used to reimburse an employee for travel expenses incurred while on official business. FEDERAL PER DIEM RATE: means the maximum allowance for expenses of employees who are on travel status. FINANCIAL SERVICES WEB SITE: This link is the official web site for the Financial Services Division. Travel Regulations and Procedures Page 6 of 48

7 HEADQUARTERS means the office at which the responsibilities of the individual are normally carried out unless directed otherwise by the Superintendent. The employee's official job description may be the basis used to determine the headquarters. HIGH COST AREA means any area within Georgia within which meal expenses may be reimbursed at a higher amount than the limits that otherwise apply to travel within Georgia. High cost areas in Georgia: Chatham, Cobb, DeKalb, Fulton, Glynn, and Gwinnett counties. See Chapter 2-Meal Expense. LOCAL TRAVEL means travel within the state of Georgia and includes expenses related to mileage, parking and tolls. LODGING means a hotel, motel, inn, apartment, or similar entity that furnishes lodging to the public for pay. See Chapter 3-Lodging Expense. MILEAGE WIZARD is the official travel calculator for local travel to/from CCSD school/central office sites. MISCELLANEOUS TRAVEL EXPENSE means a necessary and reasonable expense incurred by a state employee while traveling on official business. This term does not apply, however, to meals, lodging, mileage, or transportation costs. NORMAL COMMUTING MILES means the miles traveled on a regular (usually daily) basis from an employee s residence to the location most frequently associated with work performed outside of that residence (generally, headquarters). This should be a standard distance that does not change from one reimbursement request to the next. OUT-OF-STATE / OVERNIGHT TRAVEL means travel out of the state of Georgia, or requires overnight lodging, meal per diem and commercial transportation. POINT OF DEPARTURE means the beginning location used to calculate reimbursable miles traveled in a personal vehicle. For the normal workweek, the point of departure will be either the employee's residence or headquarters. During weekends and holidays, employees should use the actual point of departure to calculate travel mileage. TRAVEL ADVANCE means any payment to an employee for travel expenses that will be incurred for a scheduled future trip. See Chapter 7-Travel Advances and Prepaid Expense. TRAVEL EXPENSES means meal lodging, mileage, transportation and miscellaneous expenses. TRAVEL PREPAID EXPENSE means to prepay travel expense directly to a vendor or employee for airfare, lodging or rental car/van. The request must be submitted to the Financial Services Payroll Services using form FS-119 (Payroll Request for Check for Travel Expense Prepayment). TRAVEL STATUS is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District. Travel Regulations and Procedures Page 7 of 48

8 Chapter 1: Authorization for Travel General Provisions Travel prepayment and/or reimbursement is authorized for the following expenses: Per diem for meals during overnight lodging and for certain circumstances when there is no overnight lodging, not to exceed limits detailed in Chapter 2; Actual cost for lodging expenses, see Chapter 3; Mileage for use of employees personally owned vehicle, see Chapter 4; Actual cost for transportation expenses, including parking and toll fees, see Chapter 5; and Certain miscellaneous expenses associated with travel, see Chapter 6. The specific policies regarding travel expense prepayment and/or reimbursement, limitations and documentation are outlined in the following chapters. Travel status is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District. Travel status generally begins when an employee departs from their residence or headquarters for travel to the approved destination where official CCSD business is conducted. Travel status generally ends when an employee returns to their residence or headquarters from the approved destination where official CCSD business was conducted. Extended travel, for personal reasons, which occurs prior to a reasonable time of departure necessary to carry out official District business, must be documented with an approved Report of Absence form. Extended travel, for personal reasons, which occurs after a reasonable time of return from carrying out official District business, must be documented with an approved Report of Absence form. Travel expenses reimbursed to an employee may not exceed the allowable expenses which would be incurred for the approved duration of time an employee is on authorized/approved travel to a destination where the official business is conducted on behalf of the District. Travel Regulations and Procedures Page 8 of 48

9 Employee Authorization for Travel FS-125 All Cobb County School District Travel Forms Must be Typed Employees who are required to travel for their job must receive authorization prior to performing the travel. For the purpose of clearly identifying original travel forms, all approvals on travel forms should be signed in other than black ink. An FS-125 is required for all Overnight/Out-of-Town travel and is used to obtain advance approval. This form should be used if the trip is out of state, requires overnight lodging, meal per diem or commercial transportation. The FS-125 form must be completed, approved by the supervisor and submitted to the appropriate Assistant Superintendent/Central Office or Principal for approval well in advance of the trip (see Appendix A). Brochures, agendas, etc. documenting meeting dates and meals (if any) included in the registration fee must be attached to the original FS-125 form submitted for approval. Assistant Superintendents/Central Office approve all FS-125s when travel expenses are paid from central office/county funds. Principals approve all FS-125's when travel expenses are paid from student activity funds and local school allotment funds. An Assistant Superintendent/Central Office designee must approve a Principal s FS-125 regardless of the funding source. Note, FS-125 s are not required for Employee(s) Traveling with Students when expenses are paid from student activity funds (see Chapter 9). Form FS-125 Routing Procedures are below: 1. For expenditures from Central office/county funds, follow the routing process below for the FS-125: Original FS-125 must be submitted to Payroll after all appropriate signatures have been obtained. Approved copy of the FS-125 must be retained by the Assistant Superintendent/Central Office. Approved copy must be sent to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3. Approved copy must be sent to the local school bookkeeper. Travel Regulations and Procedures Page 9 of 48

10 2. For expenditures from local school allotment funds follow the routing process below for the FS- 125: Original FS-125 must be submitted to Payroll after all appropriate signatures have been obtained. Approved copy of the FS-125 must be retained by the Principal. Approved copy must be given to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3. Approved copy must be given to the local school bookkeeper. 3. For expenditures from student activity funds follow the routing process below for the FS-125: Original FS-125 must be retained by the bookkeeper after all appropriate signatures have been obtained. An approved copy must be given to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3. Reimbursable Travel Expense Exceeding Maximum Employer Cost Employees, while on travel status, may encounter circumstances that result in reimbursable travel expense exceeding the Maximum Employer Cost Approved for Travel on the FS-125. Employees may, unless specifically directed otherwise by their supervisor or their Assistant Superintendent/Chief Officer, report and claim the larger reimbursable expense on the FS-100. The Assistant Superintendent/Chief Officer s signature on the FS-100 will constitute authorization to reimburse the excess travel expense. It is not necessary to prepare a revised FS-125 in order to reimburse the employee the excess travel expense. Travel Status and Taking Personal Leave or Annual Leave If an employee extends their travel for personal reasons and it occurs prior to or after a reasonable time of departure or return necessary to carry out official District business, Personal Leave or Annual Leave must be documented with an approved Report of Absence form FS-348. This form can be located on the Financial Services web site under Form Bank/Travel, The employee is considered to be on leave status during this time. During this leave status, personal travel expenses such as lodging, meals, mileage, rental of transportation or use of public transportation, miscellaneous expenses, etc. will not be reimbursed to the employee. Travel Regulations and Procedures Page 10 of 48

11 Chapter 2: Meal Expense Meals Associated with Overnight Travel in Georgia Employees traveling overnight will be paid a per diem amount designed to cover the cost of meals (including taxes and tips), based on the number of meals per day for which the employee is eligible. Individual meal per diem amounts, not just the total meal per diem amount, must be reported on the FS-100 expense reimbursement form. Employees traveling overnight are generally eligible for per diem amounts designed to cover the cost of three (3) meals per day for all days on travel status other than the day of departure and the day of return. For overnight trips, traveler will receive 75% of allowable per diem on day of departure and return. There are also instances in which an employee may not receive per diem for the normally eligible number of meals. Employees who are provided meals during the course of their travel must deduct a corresponding meal rate from their per diem reimbursement claim for each meal provided. Meals include those provided by hotels, meetings, conferences, or any other source. If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount.. For example, if conference registration includes breakfast and lunch, the employee will only receive per diem for the dinner meal. Because most conferences, etc., accommodate a variety of dietary needs/restrictions, employees are expected to participate in such meals. In rare circumstances, an employee may be unable to participate in a conference meal. In such a case, the employee may request the per diem amount associated with the meal purchased in lieu of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must be attached to the travel expense statement; also, justification for the meal purchase must be indicated on the statement. When meals are provided to an employee in conjunction with travel events on a travel departure or return day, the full meal per diem reimbursement rate is reduced by the amount of the provided meal(s) before the 75% proration. For example, if the per diem allows a $28 total reimbursement, and lunch was provided at no cost on a travel departure or return day, the total allowable reimbursement for that day would be $15.75 {($28 - $7 lunch) *.75 = $15.75} Travel Regulations and Procedures Page 11 of 48

12 In-State Travel Per Diem Rates Eligible meals Per Diem Amount Breakfast $6.00 Lunch $7.00 Dinner $15.00 First & Last day of Travel $21.00 High Cost Areas: Employees are considered traveling in high cost areas of Georgia when their official responsibilities must be performed at a location designated as a high cost area or lodging is obtained in a location designated as a high cost area. High cost areas in Georgia: Chatham, Clayton, Cobb, Coweta, DeKalb, Fayette, Fulton, Glynn, Gwinnett and Richmond counties. Per diem rates applicable to high cost areas are outlined below: Eligible meals Per Diem Amount Breakfast $7.00 Lunch $9.00 Dinner $20.00 First & Last day of Travel $27.00 Out-of-State Travel Per Diem Rates Employees are considered traveling outside of Georgia when their official responsibilities must be performed at an out-of-state location. Employees who are working in Georgia but spending the night in lodging in another state are not traveling outside of Georgia. Employees traveling outside of Georgia may receive meal per diem amounts up to the federal per diem rates. Out-of-state travel per diem rates only include the cost of food and follow the appropriate GSA per diem rates listed in the chart below. Accordingly, incidental expenses are reimbursed separately, as they are excluded from the GSA total per diem rate. The Meal & Incidental Expense rates differ by travel location. View the per diem rate for your primary Travel Regulations and Procedures Page 12 of 48

13 destination to determine which M&IE rates apply. You may locate these rates via the Intranet at (Financial Services Portal). Click on General Information, Documentation and Procedures, Travel Regs/Forms. Federal per diem rates obtained from other web sites include $5.00 for incidentals in the M&IE column (Meal & Incidental Expense). This $5.00 is not allowable and must be reduced from the M&IE allowance obtained from other publications. In general, actual incidental expenses are reimbursed separately and include: fees and tips given to porters, baggage carriers, bellhops, hotel housekeeping, stewards or stewardesses, and hotel staff. Employees needing assistance may contact Payroll to determine the meal expense limits for their destination. Meal expenses associated with travel outside Georgia should be documented and approved prior to the trip. Advance approval is obtained using the Authorization for Out-Of- Town/ Overnight Travel form (FS-125). The Federal per diem rates broken down by meal are outlined below: Eligible Meals $41 $46 $51 $56 $61 $66 Breakfast $7.00 $8.00 $9.00 $10.00 $11.00 $12.00 Lunch $11.00 $12.00 $13.00 $15.00 $16.00 $18.00 Dinner $23.00 $26.00 $29.00 $31.00 $34.00 $36.00 First & Last day of Travel $30.75 $34.50 $38.25 $42.00 $45.75 $49.50 Meals Not Associated with Overnight Travel NOTE: See separate policy on group meal purchased on behalf of employees (Chapter 9) Employees who are required to travel for their job and do not stay overnight may receive per diem for certain meals under the following situations: Employees acting as an official representative for their department may receive per diem for meals that are an integral part of a scheduled, official meeting. Per diem is only authorized, however, if the meeting is with persons outside the employee s department and if the meeting continues during the meal. Employees are not authorized to receive the Travel Regulations and Procedures Page 13 of 48

14 per diem if they leave the premises of the meeting site. Employees may be reimbursed for noon meals that are part of a required registration fee that is paid by the employee. Note: In this instance, a per diem is not authorized; the registration fee is the basis for the reimbursement. Employees on official business who travel more than 50 miles from home or headquarters on a work assignment, and are away for more than twelve (12) hours may receive the total day s per diem even when there is no overnight lodging. The per diem allowance must, however, be adjusted for any meals provided to the traveler. These procedures do not authorize employees to receive per diem for a lunch meeting in which the meal and meeting are one and the same. Meals While Taking Leave Employees on approved personal leave or annual leave, while traveling on official District business, are not allowed to receive per diem during the period of leave. Meals Paid with Procurement Card Local school procurement cards may be used to purchase meals paid from student activity funds. When the per diem amount for a meal exceeds the cost of the meal purchased with the procurement card, the employee may claim the per diem amount, report the cost of the meal purchased as a prepaid expense, and be reimbursed the difference (the per diem less the cost of the meal purchased). When the cost of the meal purchased with the procurement card exceeds the per diem amount for the meal, the employee must claim the per diem amount for the meal, report the cost of the meal purchased as a prepaid expense, and must reimburse the difference (the cost of the meal purchased less the per diem amount). Documentation Relating to Meals (see also Chapter 9) Receipts for meals are not required, except as discussed on page 2.1. All meals included as a part of conference registration fees, etc., must be noted on the travel form. Meal expenses incurred that exceed the authorized per diem amounts due to travel in high cost areas or out-of-state should be itemized separately and explained on the travel expense statement, and are eligible for reimbursement as determined by the approving official. Travel Regulations and Procedures Page 14 of 48

15 General Provisions CHAPTER 3: LODGING EXPENSE Employees may be reimbursed for lodging expense associated with overnight travel except when the lodging occurs within a 50-mile radius of CCSD central offices. (reference map on page 20). Authorization for Lodging within the 50 Mile Radius Lodging expense within the 50 mile radius will be reimbursed when required for the overnight supervision of students or when the lodging expense is paid by a Grant (not central office/county and/or local funds) and the lodging complies with the provisions of the Grant. On occasion, schools/departments may be required to sponsor conferences, trade shows, and/or other functions requiring personnel to work at the event. Also on occasion, schools/departments sponsor employee retreats that require groups of employees to be present at an off-site location. In many cases, the employees involved in these activities reside or work less than 50 miles from the scheduled event site. Assistant Superintendents/Chief Officers are authorized to approve overnight travel for employees who are engaged in activities described above, provided the affected employees are required to conduct business activities at the site the following day. In addition to lodging, affected employees may be reimbursed for meals and mileage in accordance with the provisions of these travel procedures. Reimbursement of Lodging Expense Prior to traveling, if employees pay for multiple rooms using their personal credit cards, they can be reimbursed from county funds using the FS-119 Payroll Request for Check for Travel Expense Prepayment form. The individual employees names, social security numbers, and room expenses should be reported on the FS-119, which will allow Payroll to allocate the travel expense to each employee while reimbursing the employee for the total paid. The original lodging receipt should be attached to the FS-119. The individual s lodging amount should be reported on each employee s FS-100 as lodging expense and as prepaid lodging. The original lodging receipt should be attached to each employee s FS-100. After traveling, employees will be reimbursed for actual lodging expense upon submission of a completed FS-100, provided the expense is reasonable. Employees traveling overnight are responsible for ensuring the most reasonable lodging rates are obtained. Travel Regulations and Procedures Page 15 of 48

16 Sharing Lodging When employees on travel status share a room, reimbursement will be calculated on a prorated share of the total cost. When someone who is not a CCSD employee on travel status accompanies a CCSD employee on travel status, the employee is entitled to reimbursement at a single room rate. When two or more employees check into a hotel and share a room, they should ask the hotel/motel clerk to provide separate bills for each employee's portion of the room expense. Each employee must pay their own bill and submit a copy of the bill with their Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) claiming reimbursement for only their portion of the expense. If the hotel does not provide separate bills, each employee must pay their share of the room expense when they check out. Each employee must submit a copy of the total bill with their travel expense statement and claim reimbursement for only their portion of the expense. Please note on the travel expense statement the employee's name that shared the room. When an employee (A) does not follow the above procedures and pays the entire bill for a room shared with another employee (B), each employee (A & B) must submit a copy of the total bill with their individual Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) claiming reimbursement for their individual portion of the expense. The School District will reimburse employee A and B for only their individual portion of expenses. Employee B (not the School District) must reimburse employee A for any of B's expenses paid by A. Lodging Expense Incurred While Taking Leave Employees on approved personal leave or annual leave, while traveling on official District business, are not allowed to receive reimbursement for lodging expense incurred during the period of leave. Required Documentation of Lodging Expense Daily lodging expenses, including applicable taxes, must be itemized on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). All prepaid expense must also be listed in the Less Prepaid Expenses section of the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). Employees are required to submit itemized receipts with their expense statement (also required when expense was prepaid). Lodging Tax Exemptions: State of Georgia Only The following two sections discuss the tax exempt status of local governments while local government employees are traveling on official business in Georgia. The law related to this status is found in the Official Code of Georgia Annotated in Section (a) (1) (C) (ii). Employees are eligible to receive tax exemptions for the County and Municipal Excise (Occupancy) tax, and State Sales and Use Tax. There are no tax exemptions in states other than Georgia. Each exemption requires unique handling. Travel Regulations and Procedures Page 16 of 48

17 County and Municipal Excise (Occupancy) Tax Exemption for Local Governments The Georgia law specifies that the excise tax charged on lodging is not to be collected from Georgia local government employees traveling on official business in Georgia. Section (a) (1) (C) (ii) of the Official Code of Georgia Annotated exempts Georgia local government employees, who are traveling within the state on official business, from paying the county or municipal excise tax on lodging. This excise tax is referred to as the Occupancy Tax and may range from 3% to as much as 8%. This occupancy excise tax is not applicable to local government employees when lodging is paid directly by the employee through a personal credit card, cash, or check, as well as when the lodging is paid directly by the local government. In order to have your lodging prepaid directly by the District, refer to page 31, Prepaid Expense Procedures, which discusses form FS-119 (Payroll Request for Check for Travel Expense Prepayment). Employees are required to submit a copy of the Certificate of Exemption (FS-137) form to the Georgia hotel/motel when they register. A copy of this form is available on the Intranet at the Financial Services Portal, click on General Forms and Manuals, General Information, Documentation and Procedures, Travel Regs and Forms. Employees should be able to provide proper identification to document their employment as a Cobb County School District employee. Employees should review hotel/motel receipts to ensure Occupancy taxes have not been applied to lodging expenses in accordance with the state tax laws and regulations. This exemption does not apply to employees staying at a hotel/motel in a State other than Georgia. The employee should take a completed copy of the FS-137 in case the invoice presented at checkout does include the Occupancy Tax. The employee can then present the form and inform the clerk it was sent with the CCSD prepayment check. If the Georgia hotel/motel refuses to accept the Certificate of Exemption (FS-137) form at check-in, the employee should attempt to resolve the issue with hotel/motel management before checking out at the end of their stay. If the matter is not resolved by the time the employee checks out, the employee should pay the tax. The employee should explain the payment of the tax as an unusual expense on their travel expense statement (FS-100). The employee will be reimbursed for hotel/motel tax if the employee provides Payroll with the following information: employee name; date(s) of lodging, name, address, telephone number of hotel, and documentation from the hotel/motel of their refusal to omit the appropriate occupancy excise tax. Payroll will forward this information to the State Accounting Office by to SAO_Reporting@sao.ga.gov or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA Travel Regulations and Procedures Page 17 of 48

18 State Sales and Use Tax Exemption for Local Governments When lodging is paid directly by the District with appropriated government funds, through prepayment (Chapter 7), the hotel/motel should not collect any taxes associated with lodging expenses. Section (1) and (11)(A) of the Official Code of Georgia Annotated exempts Georgia local government employees, who are traveling within the State on official business, from paying the sales and use tax on lodging if the lodging is paid directly by the District with a District check or a local school check from Student Activity Funds. The Georgia law specifies that hotels/motels are not required to collect State sales/use tax, the 1% Marta Tax or other local sales and use taxes. The local sales and use taxes include: the local option sales tax, the special purpose local option sales tax, the sales tax for educational purposes, and the homestead option sales and use tax on the rental of a hotel or motel room if the employee s bill is paid from appropriated funds with a Cobb County School District check or a local school check from Student Activity Funds. The employee is responsible for arranging the lodging and prepayment by submitting the form FS- 119 (Payroll Request for Check for Travel Expense Prepayment). Attach the original Sales and Use Tax Certificate of Exemption (ST-5) form to the FS-119, when the prepayment is mailed. A copy of this form is available on the Intranet at the Financial Services Portal, click on General Forms and Manuals, General Information, Documentation and Procedures, Travel Regs and Forms. The employee should take a completed copy of the ST-5 in case the invoice presented at checkout does include the Sales and Use Tax. The employee can then present the form and inform the clerk it was sent with the CCSD prepayment check. Please refer to page 31, Prepaid Expense Procedures. Employees should be able to provide proper identification to document their employment as a Cobb County School District employee. Employees should review hotel/motel receipts to ensure that Sales and Use taxes have not been applied to lodging expenses in accordance with the state tax laws and regulations. This exemption does not apply to employees staying at a hotel/motel in a State other than Georgia. In the event that the employee has followed the above procedures and the Georgia hotel/motel refuses to accept the Sales and Use Tax Certificate of Exemption (ST-5) form, the employee should attempt to resolve the issue with hotel/motel management before checking out at the end of their stay. If the matter is not resolved by the time the employee checks out, the employee should pay the tax. The employee should explain the payment of the tax as an unusual expense on their travel expense statement (FS-100). The employee will be reimbursed for hotel/motel tax if the employee provides Payroll with the following information: employee name; date(s) of lodging, the hotel s name, address, telephone number, and documentation from the hotel/motel of their refusal to omit the appropriate State Sales and Use Tax. Payroll will forward this information to the Travel Regulations Section of the Department of Audits. This information can be provided to the State Accounting Office by to SAO_Reporting@sao.ga.gov or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA Travel Regulations and Procedures Page 18 of 48

19 Internal Revenue Service Requirements: In order for travel advances and reimbursements of travel expenses to be excluded from a traveler s taxable income, the County s travel policies must meet the Internal Revenue Service (IRS) requirements. Accordingly: County policy requires that travelers submit expenses substantiating the amount, date, use and business purpose of expenses, within 30 calendar days after completion of the trip or event. Expenses submitted more than 60 calendar days after completion of the trip or event, if reimbursed will be included in the traveler s IRS Form W-2 as taxable income. Travel Regulations and Procedures Page 19 of 48

20 50-MILE RADIUS MAP FOR LODGING NOTE: DOUBLE CLICKING ON THE MAP WILL OPEN MAP IN ADOBE ACROBAT. Travel Regulations and Procedures Page 20 of 48

21 CHAPTER 4: TRAVEL BY EMPLOYEE S PERSONALLY OWNED VEHICLE Mileage Reimbursement Rate for Use of Employees Personally Owned Vehicle Employees may be reimbursed for business miles traveled in their personally owned vehicle. The mileage reimbursement rate is set by statute and is addressed in Section of the Official Code of Georgia Annotated. For travel on or after January 1, 2015, employees will be reimbursed $0.575 cents per mile for each business mile traveled in their personally owned vehicle. Mileage rates are changed only upon notification from the State Accounting Office (SAO) and the Office of Planning and Budget (OPB) via the SAO website. Current and most recent years mileage rates are as follows: Effective Date January 1, 2015 January 1, 2014 January 1, 2013 April 17, 2012 January 1, 2011 January 1, 2010 January 1, 2009 Effective Rate $0.575 per mile $0.560 per mile $0.565 per mile $0.555 per mile $0.510 per mile $0.500 per mile $0.550 per mile August 1, 2008 April 1, 2008 February 1, 2007 $0.585 per mile $0.505 per mile $0.485 per mile Determination of Business Miles Traveled Employees may be reimbursed for the mileage incurred from the point of departure to the travel destination. If an employee departs from headquarters, mileage is calculated from headquarters to the destination point. If an employee departs from his/her residence, mileage is calculated from the residence to the destination point, with a reduction for normal one-way commuting miles. For the return trip, if an employee returns to headquarters, mileage is calculated based on the distance to such headquarters. If an employee returns to his/her residence, mileage is calculated based on the distance to the residence, with a reduction for normal one-way commuting miles. Travel Regulations and Procedures Page 21 of 48

22 Exceptions: If travel occurs on a weekend or holiday, mileage is calculated from the point of departure with no reduction for normal commuting miles. If an employee does not regularly travel to an office (headquarters) outside of his/her residence (i.e., residence is headquarters ), the requirement to deduct normal commuting miles does not apply. Employees may be reimbursed for business miles traveled to pick up additional passengers. Employees may be reimbursed for business miles traveled to obtain meals for which the employee is eligible for reimbursement. Employees may be reimbursed for business miles traveled to multiple work sites. Example 1: Employee s normal commute is 15 miles one way. Employee is required to travel to job site 40 miles from headquarters. Employee drives to headquarters, then to remote site, then back to headquarters before returning home. Employee s business miles traveled are 80 miles. Example 2: Employee s normal commute is 15 miles one way. Employee is required to travel to job site 18 miles from headquarters. Employee drives to headquarters, then to remote site, then home, which is 19 miles from remote site. Employee s business miles traveled are 22 miles, as follows: from headquarters to remote site, 18 miles; from remote site to residence, 19 miles minus 15 miles one-way normal commute. Example 3: Employee s normal commute is 15 miles one way. Employee leaves from home to attend a conference 200 miles from the employee s residence. At the conclusion of the conference, the employee returns directly home. Employee s business miles traveled are 370 miles (400 actual miles traveled minus 30 round-trip commuting miles). Example 4: Employee s normal commute is 15 miles one way. Employee leaves from headquarters on Monday for a remote work site 150 miles from headquarters. Employee acquires lodging 5 miles from remote work site. Employee returns to headquarters on Friday. Employee s business miles traveled are 340 miles, as follows: from headquarters to remote site, 150 miles; from remote site to lodging on Monday, 5 miles; from lodging to remote site and back to lodging Tuesday through Thursday, 10 miles each day (30 miles); from lodging to remote site on Friday, 5 miles; from remote site back to headquarters, 150 miles. Travel Regulations and Procedures Page 22 of 48

23 Example 5: Employee s normal commute is 15 miles one way. Employee returns home at the end of the normal work day. Employee then leaves residence a second time and travels 20 miles to first work site, travels 5 miles to second work site, travels 5 miles to headquarters and then returns directly home. Employee s business miles traveled are 15 miles, as follows: from residence to first work site, 20 miles; from first work site to second work site, 5 miles; from second worksite to headquarters, 5 miles; from headquarters to residence, 15 miles; Minus 30 round-trip normal commuting miles. Prohibited Mileage Reimbursement Employees are not entitled to mileage reimbursement for: use of School District vehicle travel between their place of residence and their official headquarters (commuting) personal mileage incurred while on travel status an employee returning to the work site for a second job may not request mileage reimbursement mileage driven on rental car (gas receipts are allowed) employee(s) traveling as a passenger with another employee cannot claim reimbursement for mileage mileage for a second commute (Example 5) CCSD In-service/Meeting Mileage Reimbursement Employees directed to attend a half-day or full day CCSD in-service/meeting are reimbursed for miles traveled to the in-service site from the employee's school/department or vice-versa. If initial point of departure and/or return is the employee's residence, the employee may be reimbursed for the distance between the meeting and the residence less the normal one-way commuting miles (see procedures and examples above). The person conducting the in-service will provide the in-service form used to claim mileage reimbursement. Employees must sign this form at the in-service site and list miles traveled between work sites, less the normal one-way commuting miles, if applicable. Employees who voluntarily attend a CCSD in-service/meeting (attendance is not directed/required) are not reimbursed for miles traveled. Reimbursement for Parking Fee and Toll Expense Employees may be reimbursed for parking and toll expenses while on official travel for CCSD. While there are no maximum limits for parking, employees are encouraged to utilize low-cost, longterm parking to minimize the cost. Travel Regulations and Procedures Page 23 of 48

24 Required Documentation of Mileage, Parking and Toll Expense All requests for reimbursement of mileage, parking, and toll charges must be documented on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) if the trip is out of state, requires overnight lodging, meal per diem, or commercial transportation or the Employee Expense Statement for Local Travel (FS-156). Employees should obtain itemized receipts for these expenses and submit the receipts with the FS- 100 or FS-156. If it is not possible to obtain a receipt, then a written explanation should be included on the expense statement. FS-100 Employee Expense Statement for Out-of-Town/Overnight Travel Employees traveling by personal vehicles and requesting reimbursement must record the mileage on the FS-100, Employee Expense Statement for Out-of-Town/Overnight Travel. Personal mileage is then excluded to determine the actual business miles. Employees should claim mileage based on the most direct route from the point of departure to the destination. Deviations from the most direct route (i.e., due to field visits, picking up passengers, etc.) should be explained on the travel expense statement. The employee may use one of two methods to calculate the mileage for the FS-100: 1. Actual odometer readings, or 2. An internet mileage calculator. 3. If initial point of departure or termination is the employee's residence, the distance between the residence and the destination must be reduced by the normal one-way commuting miles (see procedures and examples on page 22). This reduction does not apply when the departure and/or return occurs on a weekend or holiday. The mileage must then be recorded on the FS-100. If an internet calculator is used to calculate the mileage, a copy of the internet calculation must be attached to the FS-100. FS Employee Expense Statement for Local Travel Employees traveling by personal vehicles and requesting reimbursement must record the mileage on the FS-156, Employee Expense Statement for Local Travel. The employee may use the methods listed above to calculate mileage. Requests for reimbursement of parking fees and tolls paid should also be recorded on the appropriate travel expense statement. Travel Regulations and Procedures Page 24 of 48

25 Travel Status and Allowable Mileage Reimbursement TRAVEL STATUS is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District. Any employee on official travel status as defined above is eligible to be reimbursed for miles traveled in accordance with Cobb County School District travel procedures. Mileage reimbursement for a second commute is prohibited. Refer to page 22, Prohibited Mileage Reimbursement, Example #5 under Determination of Business Miles Traveled for an example of a second commute. Employees at local schools may receive mileage reimbursement for performing official local school business. If another funding source is not provided the employee, the following funding source for local school business mileage reimbursement may be used: (sch#). Mileage reimbursement form FS-156 must be completed, approved by the School Principal and forwarded to Financial Services Payroll Department. An Area Assistant Superintendent must approve a Principal s FS-156 prior to forwarding to Financial Services Payroll Department. Internal Revenue Service Requirements: In order for travel advances and reimbursements of travel expenses to be excluded from a traveler s taxable income, the County s travel policies must meet the Internal Revenue Service (IRS) requirements. Accordingly: County policy requires that travelers submit expenses substantiating the amount, date, use and business purpose of expenses, within 30 calendar days after completion of the trip or event. Expenses submitted more than 60 calendar days after completion of the trip or event, if reimbursed should be included in the traveler s IRS Form W-2 as taxable income. Travel Regulations and Procedures Page 25 of 48

26 CHAPTER 5: TRAVEL BY RENTED OR PUBLIC TRANSPORTATION General Provisions Employees are encouraged to travel by county or personal vehicles when feasible. However, when commercial transportation is necessary, employees may be reimbursed. Actual expenses incurred will be reimbursed, provided the appropriate steps were taken to obtain the lowest possible fare or cost. Out-of-town transportation will be by common carrier (plane) unless authorization is received prior to the trip to use another means of transportation. Other means of transportation should be reflected on the Authorization for Out-of-Town / Overnight Travel form (FS-125). When out-of-town travel by a personally owned vehicle is approved, the mileage reimbursement requested must not exceed the lowest available airfare standard. Transportation costs reimbursed for other means of travel will also be the lowest available airfare or the train fare, etc., whichever is less. When out-of-town travel is approved other than by plane, annual leave must be used for travel time exceeding the time required for air travel. Subsistence will commence at the time the individual would have departed for the destination by air travel. Commercial Air Transportation Employees will be reimbursed for expenses incurred for air travel, provided these expenses were approved prior to the date of travel. Employees who require air travel should make every effort to obtain the lowest possible airfare. Plane reservations should be made as far in advance as possible. By booking early you are more likely to reserve a lower airfare and seat of your preference. If an employee books closer to departure, there is a greater chance of paying a higher airfare and obtaining a less desirable seat selection. Round trip tickets should be obtained whenever this results in savings. Employees traveling by plane will not be reimbursed for the portion of non-coach (first class, business class, etc.) airfare that exceeds the cost of the lowest, available fare on the same flight unless: There is no other space available on the needed flight; A licensed medical practitioner certifies that because of a person's mental or physical condition, specific air travel arrangements are required; or The Commissioner of Public Safety certifies that specific air travel arrangements are necessary for security reasons. It is the responsibility of Cobb County School District (via the Assistant Superintendent/Chief Officer who will approve the employees Authorization for Out-Of-Town / Overnight Travel form FS- Travel Regulations and Procedures Page 26 of 48