TRAVEL AND EXPENSE REPORTS. Standard Operating Procedures (SOP)

Transcription

1 EANGUS Enlisted Association of the National Guard of the United States 3133 Mount Vernon Avenue Alexandria, VA TRAVEL AND EXPENSE REPORTS Standard Operating Procedures (SOP) Revised/Approved by the EANGUS Executive Council November 9,

2 ENLISTED ASSOCIATION OF THE NATIONAL GUARD OF THE UNITED STATES TRAVEL AND EXPENSE REPORTS STANDARD OPERATING PROCEDURES (SOP) TABLE OF CONTENTS PAGE 1. PURPOSE 3 2. POLICY 3 3. OBJECTIVE 4 4. HOTEL ACCOMODATIONS 4 5. AIRLINE RESERVATIONS 4 6. CREDIT CARDS AND CASH ADVANCES 5 7. AUTOMOBILE RENTALS 5 8. USE OF PERSONAL VEHICLES 6 9. PER DIEM REIMBURSABLE EXPENSES BY-INVITATION EVENTS RESPONSIBILITY PROCEDURES FOR REQUESTING REIMBURSEMENT APPEAL PROCEDURES FOR NON-REIMBURSEMENT 8 OF TRAVEL EXPENSES 15. CHANGES TO THE TRAVEL SOP DEFINITIONS ATTACHMENTS 10 2

3 ENLISTED ASSOCIATION OF THE NATIONAL GUARD OF THE UNITED STATES TRAVEL AND EXPENSE REPORTS STANDARD OPERATING PROCEDURES (SOP) 1. PURPOSE The purpose is to set forth policy and procedures relating to The Enlisted Association of the National Guard of the United States (EANGUS) business travel, including travel arrangements and reimbursement of business travel expenses. It establishes guidelines for EANGUS Officers, Executive Council, National Office Staff and EANGUS members at large regarding authorization and reimbursement for expenses. 2. POLICY It is the policy of EANGUS to reimburse members for all reasonable, authorized business-related expenses in accordance with this policy, and within the guidance set forth in the By Laws. Reimbursement will be made after an EANGUS Expense Voucher has been completed and approved. Members are responsible for reporting their own travel expenses. When two or more members are traveling together, to the fullest extent possible, every effort should be made to keep separate all charges for lodging, meals, or incidental expenses. In the case where one person pays for the other's expense, it must be noted on each respective EANGUS Expenses Voucher. Except for airfare, the member will pay all travel-related expenses, and reimbursement will be made in conformance with the Joint Travel Regulation Volume 2 (JTR) and FAR Part 31, and with any over-riding EANGUS policies. (Note: JTR regulations are for civilian use; FTR regulations are for military personnel.) The Executive Director will authorize travel by National Office staff with concurrence of the President. All travel arrangements for direct, billable travel must have prior approval by President. Members are expected to plan air travel sufficiently in advance of their departure dates to obtain maximum cost savings. If business trips are either preceded or extended by personal travel or expenses, then these additional costs are not reimbursable. If the National Office staff is authorized Privately Owned Vehicle, (POV), additional travel days will be charged against vacation days and per diem is not authorized for additional travel days. The EANGUS Office Manager will record the additional days used for travel. The EANGUS President and Executive Director will certify expenses per the EANGUS By-Laws. POV travel expense reimbursement shall not exceed the cost of commercial airline Vehicle from point of departure to meeting location and return. Prior to approval of POV travel, the member will produce the cost of commercial travel from at least one commercial carrier. The President 3

4 will determine upon the maximum reimbursable amount. Reimbursement will be as per the current GSA per mile rate. 3. OBJECTIVE The Travel SOP is intended to streamline travel procedures for members authorized to travel at EANGUS expense and includes but is not limited to: Authorization for travel to Executive Council meetings, National Conference, EANGUS Area Meetings, and By-Invitation events for Officers, Executive Council Members, National Office Staff and/or members. Includes travel procedures for commercial and privately owned Vehicle, reimbursement of travel expenses, movement of EANGUS equipment and supplies, and appeal procedures for nonpayment of travel expenses. 4. HOTEL ACCOMODATIONS Hotel accommodations will be reimbursed in accordance with JTR rates, based on the zip code location of the hotel (and not the general city destination). Members should select lodging whose nightly rate falls within the per diem table. EANGUS will not reimburse any lodging costs above the set per diem rate for travel to that city. Travel for a conference with a set conference rate which has been pre-negotiated by the conference is an exception. Other exceptions will be granted with the traveler obtaining prior approval from the President. A detailed receipt from the hotel or motel must accompany the EANGUS Expense Voucher. Lodging taxes are to be listed separately on all travel expense reports. 5. AIRLINE RESERVATIONS After receiving proper travel authorization, members are responsible for obtaining flight reservations. Reservations are to be obtained at the earliest date possible to ensure maximum cost savings. Tickets must be purchased a minimum of 30 (thirty) days prior to the event and the member will forward the itinerary to the National Office to include the cost of the ticket, with their Travel Expense Voucher. Violation of the thirty-day policy will be administered by the President. If commercial airline tickets are not used due to cancellation of the event or circumstances beyond control of the ticket holder, the member will maintain control of the ticket and use at the next available EANGUS opportunity. If the cancellation notification is not given before the date of travel and the airline processes the ticket as a no show and does not issue a credit for the unused airfare, the member may be liable to reimburse EANGUS the full amount of the airfare and the associated travel agency fees if purchased by EANGUS. Also, changes made to arranged travel, whether before or during, must be made for business purposes and not for convenience. Costs incurred for changes in travel must be supported by a cost analysis that compares the cost of any change initiated and any cost saving realized as a result of the change. If a member transports equipment/supplies for EANGUS in their POV, the member may receive additional compensation. The travel approval authority will indicate on the travel voucher if 4

5 additional compensation is authorized and the dollar amount will be based upon 20% of actual cost from a commercial provider. Transportation of EANGUS equipment/supplies will not be the primary justification for authorization of POV travel. 6. CREDIT CARDS AND CASH ADVANCES No cash advances will be issued. EANGUS corporate travel cards can be used to preclude out of pocket expenses. Cash advance on the EANGUS credit card or use of convenience checks is prohibited. VISA/Master Card credit cards are issued for the sole purpose of conducting EANGUS business. EANGUS officials who are issued credit cards are responsible to ensure that the cards are used only for authorized and approved expenses. The EANGUS President, Executive Director and Treasurer will issue and control EANGUS credit cards and spending limits. EC members and employees whose duties require use of a credit card are responsible for protecting the card while in their possession and ensuring the card is used only for EANGUS expenses. All unauthorized purchases will be the responsibility of the card holder. Use of the credit card for reason other than travel/business functions requires pre-approval from the President/Executive Director. All approved purchases shall be within budgetary limits. Receipts for purchases using the credit cards are due to the National Office in ten (10) days accompanied by a signed credit card authorization statement. 7. AUTOMOBILE RENTALS Rental Car will only be authorized by the EANGUS President. Exceptional circumstances must be present for the use/authorization of a rental car. Reimbursement procedures are per the EANGUS Finance SOP. Members should rent the smallest car commensurate with the business need for which the car is being rented. For all individual travel, the requirement is a compact car. Reimbursement for any larger size car will only be done with prior approval. Otherwise, the member will only be reimbursed for the cost of a compact car. For group travel of three or more, The EANGUS standard is a midsize category vehicle, unless the car will be used to haul equipment or large groups or unless provided a free upgrade. Members will not be reimbursed for extra costs when renting larger vehicles unless approved in advance. Insurance is the responsibility of the member and the member will not rent a car for EANGUS related business without the appropriate level of coverage for the states in which the business is being conducted. If a member is involved in an accident, has a claim, or is injured, the member must notify EANGUS and the rental car agency as soon as possible. 5

6 Members are responsible for paying their car rental charges and submitting them for reimbursement. Parking, tolls, and gas charges will be reimbursed via submittal of an EANGUS Expense Voucher with receipts attached. Receipts must be submitted for car rental and purchase of fuel. The use and rental of a GPS while traveling, is an optional expense which will not be reimbursed by EANGUS. Travelers should obtain driving directions prior to beginning their travel or request map/directions from the rental car company, which is provided at no charge. 8. USE OF PERSONAL VEHICLES In some instances, members may be authorized to use their personal vehicles for EANGUS business. In these cases, reimbursement for use of personal vehicles is made at the U.S. General Schedule Administration, GSA mileage rate., which is published No additional payments will be made for gas, etc. Parking fees and tolls will be reimbursed upon submittal of receipts. Per the JTR, the traveler must select the option that is to the Government s advantage of either using POV or Rental Car. If the trip mileage is expected to exceed 300 miles, travelers will need to complete a Cost Comparison. If the traveler travels by the more expensive option, justification and advance approval are needed from the Executive Director and or President. No POV reimbursement will be made to exceed the cost of a round trip airfare. When traveling to and from the airport, member will be reimbursed mileage. Member should also consider the length of their trip when deciding how to travel to and from the airport. If the length of the trip is such that the cost of a taxi to and from the airport would be more cost effective than the cost of parking at the airport for the duration the trip, then a taxi should be used instead of the member s personal vehicle. The member will be reimbursed the lesser of parking or a taxi. Commuting to and from the member's EANGUS office and home is not reimbursable. If business travel originates from the member's home, the normal commuting mileage or the equivalent commuting cost shall not be included in the total trip mileage or cost. All members using their own vehicles for EANGUS business must carry automobile insurance that meets or exceeds minimum state requirements. EANGUS will assume no responsibility or liability for damage or loss of personal property that is being carried in a rental or personal car being used for EANGUS business. However, any equipment owned by EANGUS that is damaged or lost should be reported within 24 hours to the President and or Executive Director. 9. PER DIEM Per Diem rate will be determined at the discretion of the President and announced to attendees prior to the closure of meeting/event. The Per Diem rate will be determined at the discretion of the President. The President will announce the rate to attendees prior to end of meeting/event. Per Diem will be paid at 75% of the standard rate for the first and last day of travel unless the trip is only two days in duration, at which time the full rate will be paid on both days. 6

7 10. REIMBURSABLE EXPENSES It is the policy of EANGUS to reimburse members for all authorized business-related expenses incurred while traveling on behalf of EANGUS. It is the responsibility of the member to obtain specific approval from the Executive Director for expenses that are not normal or customary and not specifically authorized by the JTR or this policy when contractually required. In general, all reasonable expenses for the following items are reimbursable as detailed in the JTR when traveling on EANGUS-related business: Coach class air fare and baggage fees up to the first bag for each round trip traveled (Exceptions to baggage limitation can be authorized by President); Hotel room rental up to the published federal government per diem rate (unless previously arranged as stated above); Local taxes; Transportation expenses which may include; Automobile rental, Parking, Tolls, Gasoline, Taxi, commuter train, etc. conference registration fee. Reimbursement for use of personal vehicle mileage in lieu of air fare. Commuting to and from the office and the member's home is specifically not reimbursable, and if business travel originates from the member's home, the normal commuting mileage and cost, or equivalent commuting cost, shall not be reimbursable for that trip unless the mileage incurred is more than their normal mileage from their home to their normal office site; Telephone and / or internet expenses used for business purposes only may be reimbursable. Members should use the cheapest method available, (I.E. Calling Cards) to reduce costs. A statement or document supporting and requesting reimbursement of these telephone or internet charges should be attached to the Expense Voucher. A written statement should also be submitted to support and request reimbursement for any other required business expense not mentioned above. 11. BY-INVITATION EVENTS The President may delegate event attendance to the Executive Director, Executive Council or member, as deemed appropriate. If attendance to the events requires expenditure of travel funds, the expenditure of funds will be deducted from the appropriate cost center. 12. RESPONSIBILITY All members who incur expenses while traveling on behalf of EANGUS are responsible for familiarizing themselves with the policies contained herein and for adhering to them at all times. The Executive Director will authorize travel by National Office staff with concurrence of the President. The President and Executive Director will certify expenses of Officers, Executive Council and National Office Staff per the EANGUS By-Laws. Members undertaking billable travel are responsible for completing an EANGUS Expense Voucher. Approval may be made via or fax. Travel is not authorized until the funds availability is verified and confirmation is returned to the member. The member will insure best 7

8 value is obtained when making a ticket purchase. Travel advances for tickets purchased with personal credit cards are not authorized. Each traveler is responsible for completing an EANGUS Expense Voucher form properly. Members shall submit the voucher within five (5) business days of the traveler s return. Members must verify the allowable cost for which there is uncertainty by discussing the item with the Executive Director and or President. The Treasurer and or Accounting Specialist will be responsible for verifying appropriate approvals have been obtained before payment is made. They are also responsible for discussing with the member any item on the Travel Expense Report which is not clear. In addition, they will verify that the actual lodging, meals and incidental expenses fall within the SOP and JTR guidelines, process the EANGUS Expense Vouchers, and disburse reimbursements to members. 13. PROCEDURES FOR REQUESTING REIMBURSEMENT Members who have incurred authorized out-of-pocket business expenses need to complete an EANGUS Expense Voucher within five (5) business days after travel is complete. Expenses charged to an EANGUS personal corporate Credit Card, which have already been reported using the Credit Card Receipt Voucher will not be repeated on the Expense Voucher. Expenses incurred during the current year must be submitted for reimbursement by January of the following year in order to be considered for reimbursement. The items listed below must be documented with original/scanned/e-receipts attached: Commercial Airline tickets / Bus / Train; Detailed hotel bill; Lodging taxes broken out separately; Automobile rental charges and fuel expenses; Taxi receipts, parking charges, tolls, etc. In general all other expenses must have a receipt. Receipts, invoices, bills, and tickets are to be scanned and attached. If scanning is not an option, receipts may be faxed to (703) , to the attention of the Accounting Department. Improperly documented items will delay reimbursement and require clarification or the amount being reduced. In general, member reimbursements are audited when received. Member reimbursements are processed and paid to member within 15 business days of submittal. The Accounting Department will ensure the required receipts are attached, verify per diem rate amounts, test other calculations and generally review charge numbers and expenses. 14. APPEAL PROCEDURES FOR NON-REIMBURSEMENT OF TRAVEL EXPENSES After submission of travel expenses on the Expense Voucher and the approval authority denies the voucher, the member has 90 days to request an appeal. The appeal will be sent to the National Office, Attn: Executive Director. Upon receipt of the Request for Appeal, the Executive Director will notify the President. 8

9 Upon notification, the President will select a panel of three EANGUS members preferably from the Executive Council. One member will be designated as the Chair of the panel. No member may be from the Area of the appealing member. The Executive Director, upon direction from the President will forward copies of the appeal to each member. The President will also contact the approving authority and direct a memorandum be sent to the National Office, Attn: Executive Director explaining the reason for disapproval. Upon receipt of that memorandum, the President will direct the Executive Director forward copies of that memorandum to the panel members. The panel Chair will contact each member to ensure they have the proper documentation. When all panel members have the proper documentation, the panel has 60 days to render its decision. The panel s decision will be final. Upon reaching a decision, the panel Chair will forward their determination to the President who will forward the decision to the appealing member and a copy sent to the Executive Director as historical documentation. 15. CHANGES TO THE TRAVEL SOP Suggested changes to this SOP will be referred to the Executive Director, and require approval of the Executive Council. If the proposed changes affect the budget, the proposed changes must also be forwarded to the Finance Committee for comment. 16. DEFINITIONS Area Chairperson: An Area Director elected by Area delegates to perform duties of Area Chairperson. Area Director: A member of EANGUS elected from Area delegates to perform duties of Area Director. EANGUS: Enlisted Association of the National Guard of the United States EANGUS Travel Program: The current travel agency utilized by EANGUS for purchase of airline or bus tickets. Executive Director: The Executive Director of EANGUS. Expense Voucher: EANGUS Form No. 12 with current revision. Member: EANGUS Officers, Executive Council, National Office Staff and EANGUS members at large authorized to travel on behalf of EANGUS. POV: Privately Owned Vehicle Finance Standard Operating Procedure (SOP): The current approved financial guidelines document that provides the direction to be followed in the management of assets, liabilities, revenue and expenditures. Standard Room Rate: The contracted room rate for a specific event or time frame. 9

10 17. ATTACHMENTS: Attachment A: EANGUS Expense Voucher Attachment B: EANGUS Credit Card Receipt Voucher 10

11 EANGUS EXPENSE VOUCHER NAME: MAIL TO: EANGUS TITLE: ATTN: EXECUTIVE DIRECTOR ADDRESS: 3133 MOUNT VERNON AVE ALEXANDRIA, VA TELEPHONE: ( ) REASON FOR EXPENSES: DIRECTOR AREA # PERIOD COVERED FROM: TO: (01) DO NOT COMBINE DIRECTOR EXPENSES WITH COMMITTEE EXPENSES (02) DO NOT COMBINE EXPENSES FOR MORE THAN ONE COMMITTEE ON A VOUCHER (03) USE SEPARATED EXPENSES VOUCHER FOR EACH TRIP (04) MUST BE SUBMITTED WITHIN 30 DAYS AFTER THE EVENT DESCRIPTION PART I: TRAVEL AND LODGING A. COMMERCIAL CARRIER (RECEIPT REQUIRED) B. AUTO (# cents (GSA rate ) C. HOTEL (RECEIPT REQUIRED) D. PARKING - $12.00 PER DAY (RECEIPT REQUIRED) ACC# TOTAL TOTAL 5700 PART II: Per Diem ( $52.00/Day) Per Diem ( $ 39.00/Day) (Per Diem includes meals, porter & tips) PART III: OTHER A. COPIES/POSTAGE/SHIPPING (RECEIPT REQUIRED) B. REGISTRATION FEES (RECEIPT REQUIRED) C. D TOTAL EXPENDITURES BALANCE DUE FROM EANGUS SIGNATURE: APPROVED: DATE: DATE: EANGUS FORM NO.12 REV 10/1/

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