American Heart Association, Inc. TRAVEL AND EXPENSE POLICY

Transcription

1 American Heart Association, Inc. TRAVEL AND EXPENSE POLICY October 2013

2 -Table of Contents- GENERAL PURPOSE... 3 CONTROL AND COMPLIANCE... 3 Government Grants & Contracts... 3 Lobbying... 3 Tax-Exempt Status... 4 Review of Expense Reports... 4 AHU FINANCE TRAINING... 5 REPORTING ETHICS VIOLATIONS... 5 DOCUMENTING BUSINESS PURPOSE... 6 TRANSPORTATION... 6 Air Travel... 6 Lowest Fare Routing (LFR)... 6 Baggage and Other Airline Fees... 6 Travel Reservations... 6 Traveler Mileage Promotions... 6 Weekend Travel... 7 Changes in Travel Arrangements... 7 Refunds or Unused Tickets... 7 Trip Insurance... 7 Travel Restrictions... 7 Class of Airline Service... 7 Use of Private Aircraft on AHA Business... 7 Automobile Rentals... 8 Personal Automobile... 8 Airport Shuttle, Taxi and Transportation Services... 9 Travel with Non-AHA Companions Expense Reporting - Transportation LODGING Hotel and Room Selection Reservation Procedures Other Lodging Policies Expense Reporting - Lodging MEALS Meals Away from Home on Overnight Trips Local Meals Business Meeting Reimbursement Meals furnished for the convenience of the employer Expense reporting Meals TELEPHONE AND DATA COMMUNICATIONS Telephone Calls Technology Allowance Wireless Cellular Cards Limited Cell Phone Usage Policy International Cell Phone Usage Policy Staff Safety Home Office Allowance NON-EXEMPT EMPLOYEE TRAVEL GUIDELINES NON-ALLOWABLE EXPENSES EXPENSE REPORT PROCESSING General Business Purchasing Cards Volunteer Travel INTERNATIONAL TRAVEL APPENDICES APPENDIX A Meal and Hotel Reimbursement 22 APPENDIX B Guidelines for Tipping 23 APPENDIX C Preferred Car Rental And Travel Agencies 24 APPENDIX D Volunteer Expense Guidelines and Form 25 Travel and Expense Policy - 2

3 GENERAL PURPOSE The purpose of this document is to: provide guidance on appropriate travel procedures to AHA travelers, describe the types of expenditures that are and are not reimbursable by the AHA, and inform travelers of their responsibilities to control and report travel and other expenses. A copy of these policies and procedures is to be made available to all employees whose responsibilities include submitting and/or approving Travel Expense Reports. Employees should pay particular attention to understanding these policies. Volunteer and Staff Expense Guidelines Summary should be made available to staff and volunteers who submit expense reports for reimbursement. While this policy is intended to be comprehensive, it is impossible to anticipate every situation encountered. AHA Units (Affiliate or National Center) are expected to apply this policy on a conservative basis that is consistent with normal living standards and, when the policy may not be explicit, to exercise good business judgment. It is the general intent of the AHA s policy to reimburse only expenses actually incurred, and to minimize reimbursement classified as taxable fringe benefits. Reimbursement for a business expense is not taxable income to the employee. However, the IRS considers that certain non-salary payments to employees are fringe benefits, and therefore taxable at the same rate as a salary. Examples of a taxable fringe benefit would include personal mileage on a car provided by the AHA or a meal or entertainment that is not part of conducting business. CONTROL AND COMPLIANCE It is essential that continuing, consistent control be exercised over travel expenses. Travel expenses are a major cost to the Association and a major risk of exposure with IRS regulations regarding taxable fringe benefits to an employee. Control of travel expenses is the responsibility of each staff member or volunteer incurring the expense and each supervisor who authorizes and approves expenditures. Government Grants & Contracts - For staff spending and approving the use of federal funds, receipts for all transactions, regardless of amount, must accompany the expense report submission. The submission of receipts for all grant transactions ensures management can review all expenses for grant compliance. Lack of compliance and oversight expensed to a grant could lead to regulatory and/or reputational risks to federally supported programs and the AHA. Lobbying - AHA can lobby but is limited by the rule that its lobbying activities cannot be a substantial part of its activities and expenditures. AHA cannot engage in campaigns to support or oppose any candidate for elected office, either directly or indirectly. 3

4 Tax-Exempt Status - The AHA is a tax-exempt entity under 501(c)(3) of the Internal Revenue Code. In addition to being generally exempt from federal income tax, this privilege also allows the AHA to be exempt from sales tax on purchases in many states. The vendors in these states may require a tax exempt certificate. Such certificates are available at the following link: Sales Tax Exemption Forms. It is prohibited to use the AHA s tax-exempt status on purchases for personal use. Such transactions may result in the revocation of AHA s exempt status. Although the AHA is exempt from sales and use tax in many states, that exemption does not necessarily exempt the AHA from hotel/occupancy/transient tax. Generally, the AHA is not exempt from hotel/occupancy/transient tax. Please contact Mark Conner, Tax Manager ( ) or Fernando Salazar, Tax Senior Accountant ( ) for all questions regarding state taxes and exemptions. Review of Expense Reports - Approval of expense reports is more than a formality. Supervisors must insure that staff and volunteers adhere to AHA policies and procedures. Supervisors are expected to verify and take the following appropriate action: The purchase is appropriate, business related and the cost is reasonable. The business purpose of the expense must be noted in the E1 expense entry. Coding is correct. Please Click here for helpful tips on expense reporting coding. Detailed receipts match the amount(s) submitted for reimbursement. Detailed receipts are required for all expenditures in excess of $25. For staff spending and approving the use of federal funds, receipts for all transactions, regardless of amount, must accompany the expense report submission. (If applicable, staff must mark out any confidential information on a receipt before scanning and attaching to entry (e.g., full credit card numbers on a receipt). Reject any expenses that are unreasonable and deviate substantially from the AHA Travel Policy. Supervisors must review and ensure written justification is attached to the expense report for any reasonable policy deviations. The policy is expected to be applied on a conservative basis that is consistent with normal living standards and, when the policy may not be explicit or apply to a situation, staff and supervisors are to exercise good business judgment. Supervisor approval indicates that expenses submitted for reimbursement have been reviewed and found to comply with AHA policies and rules regarding travel and authorized business expenses. The immediate supervisor or delegate must timely approve all staff expense reports in E1 Expense Management. To help control travel costs, staff is expected to: exercise good judgment with respect to their expenses spend AHA s funds carefully and judiciously check for accuracy of the bills and other documents report all expenses promptly (within 30 days) and accurately, with the required documentation 4

5 Travel and Expense Policy claim reimbursement for necessary and reasonable expenses only. Travelers are expected to neither lose nor gain financially. ensure input of expenses assigned to a Proxy (staff allowed to enter in E1 expenses for others) is accurate and meet the requirements of the AHA Travel Policy. Owners of expense reports should review and validate the documentation and expense entry prior to the Proxy submitting the E1 expense report to the approver (ie, Supervisor). See Understanding Use of E1 Proxy Rights Purposeful and willful violations to this policy, misappropriation of funds or altering or providing false receipts will result in disciplinary action up to and including termination. The Office of Finance may reject an expense report that: is incomplete does not have all required documentation is not properly approved by staff member s supervisor. If the supervisor isn t available, the assigned delegate should approve the expense report. has any expenses outside of policy that are not explained and approved. is unreasonable and deviates substantially from the AHA Travel Policy. AHU FINANCE TRAINING The American Heart University (AHU) offers several courses to assist staff with understanding travel policies and processing of expense reports: Travel and Expense Policy E1 Expense Management learn in E1 how to (1) attach a scanned receipt (2) process the transaction (3) approve an expense report if you are a supervisor (4) important information on manager s review responsibilities. Obtaining Your AHA PCard for staff who travel 2 or more trips a year or have several local expenses. Finance for Managers learn what supervisors must know to ensure finance policies and procedures are properly followed by staff. REPORTING ETHICS VIOLATIONS If you have questions or concerns about compliance with the subjects described in this policy, or are unsure about what is the right thing to do, we strongly encourage you to first talk with your Supervisor, another AHA leader or the leader in the Human Resource Department. If you are uncomfortable talking to any of these individuals for any reason, call the AHA ethics hotline at (866) to report your concerns. You may also log on to: Your calls to the toll free hotline or contact through the site are facilitated by a third party, Ethics Point, Inc. Reporting of ethics violations will be treated as confidential information and can be communicated anonymously. 5

6 DOCUMENTING BUSINESS PURPOSE Per IRS guidelines, a documented business purpose is required for each business trip. A business purpose is defined as the business reason for, or the nature of the business benefit derived or expected to be derived from travel and entertainment expenses. Explanation of business purpose explains the who, what, when, where and why in enough detail that a third party would understand the purpose of the travel expense. TRANSPORTATION Air Travel Preferred Travel Agencies: Refer to Appendix C for preferred agency. AHA air travel must be charged to the staff member s AHA business purchasing card (PCard). The exception to this procedure is for staff in the process of ordering their PCard or who do not qualify for a PCard. AHA staff should have a PCard if traveling more than twice a year. Volunteers are strongly encouraged to charge airfare to AHA s master charge account. Lowest Fare Routing (LFR) All staff and volunteers traveling by air carrier are requested to utilize the Lowest Fare Routing (LFR). LFR is the lowest coach fare for the business trip which will (when possible): require no more than one interim stop each way and results in at least $250 savings over the non-stop fare result in total round-trip layover time not exceeding two hours late arrivals after 8:00 p.m. and early departures before 7:00 a.m. will be at the traveler s discretion Baggage and Other Airline Fees Reasonable costs for baggage fees are reimbursable. Other miscellaneous airline fees for domestic flights (e.g., overweight luggage, food for meals, etc.) may be reimbursable with supervisor approval, based on the business purpose and length of the trip. Employees and volunteers are requested to use good business judgment and limit such extra expenses to only reasonable and necessary accommodations. Travel Reservations - Generally, travel reservations must be made as far in advance of the required day of departure as possible to take advantage of discounted airfares. Flight reservations should be made as early as possible (e.g., no less than 7 days in advance and no more than 21 days out, unless extenuating circumstances exist.) Traveler Mileage Promotions - Travelers may not specify particular airlines to accumulate mileage on promotion plans unless fares on these airlines are consistent with LFR. 6

7 Weekend Travel A traveler may elect to achieve a lower overall trip cost through the use of restricted discounted air fares by extending the trip for a certain duration (e.g., a weekend), at the beginning or end of a trip. The American Heart Association will reimburse hotel and reasonable meal expenses incurred for this extension, however, such extra expenses are not to exceed the amount of savings realized from the discounted airfare. Only expenses actually incurred will be reimbursed. Travelers using this option are required to provide a written analysis of the airfare savings and attach to the expense report in E1. AHA does not reimburse for non-aha business destinations. Changes in Travel Arrangements - When changes in travel planning require either cancellation or revision of airline tickets, the AHA s travel agent should be notified voice to voice. Because tickets may be cancelled through the Travel Agency only within a 24 hour window of reservation for a potential refund, and voice mail will not suffice due to the potential response time delay. Travel plans that can be made en route, and do not require fare changes, can normally be handled directly with the airline involved at the ticket counter. The after-hours toll free phone number for AHA Onsite Adelman Travel Desk is or if during normal business hours call Refunds or Unused Tickets If travel plans change, and tickets are not used, the traveler must notify the travel agency within a 24 hour window of reservation for a potential refund. and voice mail will not suffice due to the potential response time delay. Trip Insurance - Any purchase of flight or luggage insurance is a personal expense to the traveler and is not reimbursable. Travel Restrictions Good business judgment and discretion must be used when employees travel together on the same aircraft. No more than 10 AHA staff, no more than 50% of the key personnel from any one department, no more than 4 Executive Leadership Cabinet or Strategic Leadership team members should travel on the same aircraft. Any exceptions to this rule would need to be approved by the Chief Executive Officer or the Chief Administrative Officer. No more than 2 CEO cabinet members should travel on the same flight and in no circumstances should the Chief Executive Officer and Chief Administrative Officer travel on the same flight. AHA Onsite Travel Desk tracks this number while booking reservations for meetings such as Scientific Sessions, ASA meetings, etc. AHA staff will be notified if this occurs and you will need to book another flight. Class of Airline Service AHA staff and volunteer travelers are expected to fly coach class. Staff or volunteer upgrades to first or business class are typically the financial responsibility of the traveler. Use of Private Aircraft on AHA Business American Heart Association policy prohibits volunteers and staff from piloting, chartering or leasing private aircrafts while on AHA business or in support of any AHA activity. 7

8 Automobile Rentals Rental cars may be used when the nature of the trip or the destination is such that use of local transportation (e.g., taxis, shuttle) is not practical and would be more expensive, or when the mileage reimbursement cost of using a personal vehicle would be more expensive than renting a car. AHA standard for rental cars is mid-sized or intermediate. (See Appendix C for preferred car rental agencies.) AHA auto rental should be charged to the staff member s AHA purchasing card. Only those staff members who do not have an AHA purchasing card may use a personal credit card. Charges must not be billed directly to AHA unless the staff member is attending a group meeting where rental car contracts have already been negotiated by AHA. Staff may not rent vehicles while on AHA business unless they have physical damage insurance coverage. Physical damage insurance coverage must be provided by one of the following methods in the following order: (1) Business Purchasing Card coverage staff member must decline rental car agency coverage for both PAI (Personal Accident Injury) and CDW (Collision Damage Waiver) or LDW (Loss Damage Waiver). (2) Personal credit card that provides CDW/LDW coverage - staff member must decline rental car agency coverage for both PAI and CDW/LDW. (3) Employee s personal automobile insurance coverage - staff member must decline rental car agency coverage for both PAI and CDW/LDW. In the event of an accident, the AHA will cover the deductible for the staff member s personal automobile insurance up to $500, only if the accident occurred while on AHA business and support by receipt. Elect the physical damage insurance with the rental car agency only if none of the above alternatives are available. Staff also may not rent vehicles while on AHA business unless they carry personal automobile liability coverage. This coverage indemnifies the employee if another person is injured or someone else s vehicle or property is damaged as the result of an accident caused by the employee. In summary, no car shall be rented without having physical damage insurance provided, and no AHA employee shall drive a rental car without a valid driver s license and a valid personal automobile liability policy. If the AHA employee does not meet all of the above requirements, s/he may not rent an automobile for AHA business. Personal Automobile The AHA will reimburse staff at the mileage rate approved by the ELC (as of January cents). The AHA will reimburse volunteers at the mileage rate allowed by the IRS of 14 cents. The Office of Finance will advise travelers of changes in the rate and the effective date of the change. Temporary agency personnel are discouraged from driving on AHA business and may not be eligible for mileage reimbursement from AHA. 8

9 Staff who do not own a personal vehicle, whose position at AHA requires the ongoing use of a vehicle to conduct regular business, should submit the lesser of the rental car charges or mileage for business travel. Commuting expenses, including tolls, parking, etc., incurred by staff between home and a main office are not reimbursable, even when incurred outside normal working hours. Reimbursable miles are defined as: miles between your home and an off-site location, OR miles between your main office and an off-site location, OR miles from one office to another office, unless you normally work at both offices. Telecommuting and home office staff will be reimbursed mileage for travel to off-site locations. Telecommuting or teleworking staff is defined by Human Resources where the employee fulfills job responsibilities by working one (1) to five (5) days per week offsite, such as at home or in a satellite office. Examples: (1) A staff member s main office is their home located in Livingston, Texas. Human Resources has defined the staff member as a home office worker. The staff member is reimbursed for mileage to all AHA business meetings at any off-site location away from Livingston, Texas, including meetings at AHA s physical offices. (2) A staff member s main office is the Affiliate Headquarters in Austin, Texas. Human Resources has defined the staff member as a telecommuter working one (1) to five (5) days per week offsite. The staff member in this example is not reimbursed for mileage for a face-to-face meeting with their supervisor at the Affiliate Headquarters in Austin, Texas. If the meeting with the supervisor takes place at an off-site location, such as a hotel, such mileage is reimbursable. The cost of traveling by auto on a business trip (including meals, hotel and mileage) must not exceed the approved cost of air travel. Mileage to and from the airport, parking fees and toll charges will be reimbursed. Staff should consider safety concerns, travel time and cost when determining an appropriate location for airport parking. If the trip is more than two days, consider parking at longterm airport parking rates. An employee driving their personal automobile on AHA business must have a valid driver s license and proof of current personal automobile liability insurance. This information may be requested from staff that regularly drives on AHA business, and annually thereafter. From time to time, HR may also check an employee s Motor Vehicle Record (MVR) on file with the state to ensure each employee driving on AHA business is a safe driver. Airport Shuttle, Taxi and Transportation Services AHA travelers will be reimbursed for the cost of transportation to and from airports (including applicable tips) and all other public transportation costs incurred during the course of business. Travelers should choose the mode of transportation that is the most efficient and cost-effective for their particular situation. It is generally not appropriate to use luxury car services for employee business travel or for transportation to and from the airport. 9

10 Travel with Non-AHA Companions AHA will only reimburse the travel expenses for the AHA approved travelers. Expenses of others (spouses, friends, etc.) are not reimbursable. Expense Reporting - Transportation Air Travel: Receipts for all air travel expenses, with proof of payment and proof of travel, must be scanned and attached to the expense report. Personal Vehicle Travel: Miles traveled in a personal vehicle must be documented in a text message in E1 Expense Management or on an attached supplemental Mileage Expense Form. This documentation must include all locations visited. If a supplemental travel log is used, the total miles from the form may be transferred to the expense report. Undocumented mileage will not be reimbursed. AHA Supplemental Mileage Form Explanation of business purpose explains the who, what, when, where and why in enough detail that a third party would understand the purpose of the travel expense. LODGING Hotel and Room Selection A single room with private bath in a business-class hotel/motel is the AHA s standard. Multi-room suites or luxury accommodations cannot be reimbursed unless there is a specific business purpose. Employees and volunteers should stay in hotels where negotiated rates are available. (See Appendix A for recommended hotels.) The link to the portal is: rtals/americanheart Reservation Procedures Travel arrangements for a meeting sponsored by any AHA Unit should be made through the sponsor of conventions and seminars when applicable. For general business travel, the traveler should charge the hotel bill to his/her AHA Business Purchasing Card (PCard). For AHA meetings, room and tax charges may be billed to the AHA master account, if prior arrangements have been made. To avoid no-show billing, guaranteed reservations must be canceled. When canceling a reservation, a record must be made of the cancellation number or the name of the hotel employee taking the cancellation. This procedure helps resolve no-show billing disputes. 10

11 Other Lodging Policies AHA encourages its traveling employees and volunteers to maintain their fitness regimen while traveling on AHA business. Employees and volunteers are encouraged to check with the hotel to see if complimentary fitness center usage is provided. If not, the AHA will reimburse up to $15 per day for employees and volunteers in travel status. The fitness center usage charge must appear on the printed hotel bill, or attached via a clearly designated receipt. When room charges are be billed to a master account, all incidental expenses must be billed to the traveler s credit card. The traveler may use corporate or AHA negotiated rates if available while on personal travel but the charges must be put on a personal credit card, not billed to the AHA. If the traveler elects to stay with friends or family in lieu of a hotel, the traveler may offer his/her host a meal or groceries reimbursement of up to $25 per day as a thank you. The employee will still be entitled to his/her meal reimbursement while in travel status. Receipts must be submitted for all such expenditures. Staff may occasionally be asked to room share when large numbers of staff are attending the same event. In this instance, if a staff member wishes to room alone, they will be required to pay ½ of the room cost. Expense Reporting - Lodging Enter room expense, allowable hotel charges and other expenses in the proper expense category code fields within E1 Expense Management. Scan and attach receipts reflecting proof of payment. Only room costs and associated taxes should be reported in the category code field. All other expenses should be recorded in the applicable expense category field. MEALS Meals Away from Home on Overnight Trips The following are conditions under which meals may be reimbursed without tax consequences according to the Internal Revenue Service (IRS). The business reason for the overnight trip must be clearly established. Appropriate reimbursable or non-reimbursable situations: The employee is required to travel away from his or her tax home substantially longer than a normal day of work and it is reasonable to assume that sleep or rest is required during the travel. Reimbursable Example: An employee who works at the Any-city office travels to Another-city for a three day conference. The meal expense is reimbursable and is exempt from taxation. 11

12 Non-Reimbursable Example: An AHA Regional Director lives in Any-city and is required to travel 100 miles to oversee a special event. The employee leaves Any-city at 6:30 a.m. and returns home at 6:30 p.m. The employee does not need to sleep or rest, nor is it reasonable to believe that sleep or rest is required for this trip. The meal reimbursement for meals alone, away from home on overnight trips will be reimbursed according to the guidelines reflected in Appendix A. Employees and volunteers are encouraged to partake of food provided at conventions or meetings. When eating with volunteers and/or other staff, an AHA staff member may pay for and request reimbursement for the meal if the staff members discuss his/her specific business agenda. When eating with a volunteer, staff should stay within the guidelines noted in Appendix A. However, AHA acknowledges that circumstances may prevent the staff member from controlling the choice of restaurant and occasional exceptions may be made. An explanation for any unreasonable deviation and supervisory approval should be provided in a text message. The total meal expense should be reported in the appropriate category field within E1 Expense Management. The names and titles of the individuals, along with sufficient explanation of the business purpose for the meal, should be detailed in the E1 expense entry or on the E1 text attachment. Refer to Appendix B for tipping guidelines. Local Meals Meal expenses incurred during a day trip (no overnight stay) are not reimbursable unless associated with a business meeting. Business Meeting Reimbursement Meal expenses incurred while conducting a meeting with a business associate or volunteer are reimbursable if they meet the IRS tests for establishing the business reasons for the meeting. According to the IRS, to be reimbursed without tax consequences, a meal expense must meet at least one of the following tests: Directly-related test: 1. Meals took place in a clear business setting or 2. Main purpose of meal was the active conduct of business and You did engage in business with the person during the meal and You had more than a general expectation of getting income or some other specific business benefit. Associated test: Meals associated with your trade or business and Meals directly preceding or following a substantial business discussion. 12

13 If the meal does not meet at least one of these tests, it will not be reimbursed. To support the business nature of the meal, the IRS requires the following documentation for all business meals: 1. All names and titles of the individual(s) with whom the meeting was held. 2. The amount of the meal. 3. The date of the meal and the name and location of the establishment. (Restaurant detailed receipt is required for meals over $25. For staff spending and approving the use of federal funds, receipts for all transactions, regardless of amount, must accompany the expense report submission.) 4. The business reason or business benefit expected to be derived from the meeting. Meals furnished for the convenience of the employer Meals provided by AHA will have no tax consequences and are reimbursable when provided on an occasional and infrequent basis to employees for non-compensatory reasons. Meals qualify as non-compensatory if they are provided on the business premises and one or more of the following applies: 1. The meals are furnished during hours worked so that the employee is available for emergencies. 2. Meals are furnished during working hours because business circumstances require employees to take a short lunch break and they don t have time to eat elsewhere. 3. If someone is required to work late occasionally, their meal may be reimbursed by the AHA, if there is approval from their supervisor and it is an occasional and infrequent occurrence. Employees who choose to work late are not eligible for this option. Frequent use of this option will be classified as a taxable fringe benefit if reimbursed and must be taxed through payroll. Expense reporting Meals The total meal expense or business expense should be reported in the appropriate expense category in E1 Expense Management. Names and titles of the individuals along with sufficient explanation of the business purpose for the meal or meeting must be detailed in E1 Expense Management or on attached detailed receipt. Alcoholic beverages are not reimbursable and must be deducted if included in the total bill. 13

14 TELEPHONE AND DATA COMMUNICATIONS Telephone Calls Reimbursement for telephone calls is allowable for AHA business. Whenever possible, AHA employees should use AHA s toll-free number or personal cell phone to check voice mail from out of town. When traveling involves an overnight stay, one personal telephone call daily is an allowable business expense. (Please use good judgment in the length of the call.) Please remember that calls made directly from hotel rooms are usually very expensive. Staff authorized for a technology allowance should use their individual cell phones instead of hotel room phones. Technology Allowance Staff may have legitimate business reasons for cell phone and/or data communications for AHA business. Only employees with prior written approval will be eligible for a biweekly technology allowance to cover costs for the use of cell phone and/or data communications. The technology allowance policies are in effect for each AHA Unit (Affiliate or National Center). The bi-weekly allowance amounts have been determined based on negotiated market rates offered by AHA s preferred carriers. Employees must obtain advance approval for a technology allowance from their Affiliate SVP or National Center EVP member. Bi-Weekly Allowance Deskbound staff (staff primarily in the office) $0 Semi-Mobile (out of the office more than 40% of the time between 2 and 3 days a week on average) $23 Mobile (out of the office more than 80% of the time 4 to 5 days a week) $42 SVP/Executive Staff $53 The Technology Allowance Approval Form can be found on SharePoint at the below link: Technology Allowance Approval Form Wireless Air Cards are not included in the technology allowance and fall under a separate AHA Policy noted below. Actual costs to purchase the phone, data device and connect services are not reimbursable. However, AHA employees are eligible for discounts through Sprint/Nextel, AT&T and Verizon. To receive a discount, you must place your order through the proprietary web site set up specifically for AHA employees. Before purchasing equipment, please refer to the following TCS Guide to help you select devices that will connect to AHA's infrastructure. Smartphone Guide and Services 14

15 Wireless Cellular Cards Air Cards or Mifi Cards provide an Internet connection for a monthly service fee. Access to AHA resources ( , drives, etc.) still requires a standard VPN connection. Sprint provides the Wireless Air Card for free. The service costs approximately $50/month and will be coded to the Business Technology operations budget for your Unit. If a position with the American Heart Association qualifies a staff member to receive a wireless cellular card ( card ) to conduct business for the AHA, upon termination of employment or when the staff member no longer has a business need for the card, the card will be returned to AHA. Wireless cellular cards are recommended for staff frequently out of the office to provide anytime/anywhere connectivity. To order and install the software, call the Business Technology Desk for assistance. Limited Cell Phone Usage Policy Staff members that have occasional cell phone charges related to a specific business purpose can be reimbursed for the business portion share of your bill through Accounts Payable with supervisor approval. This policy is for employees who do not qualify for a technology allowance. Detailed documentation of the business purpose must be noted on the carrier billings submitted to Accounts Payable for each call. An example of the reimbursable portion of cell phone usage is as follows: If your plan is 900 minutes a month at a cost of $60/month and you use 100 minutes for AHA business purposes, you will be reimbursed as follows: 100/900 * $60 = $6.60. International Cell Phone Usage Policy Due to the unpredictable costs with international travel and roaming charges with cell phone service, staff incurring these expenses will need to document the business purpose for the international calls (to meet IRS guidelines) and submit these expenses through Accounts Payable with the detailed bill for reimbursement. The cell phone service reimbursement for staff traveling internationally is for expenses over and above the base technology allowance. Staff Safety The safety of employees and others is a primary consideration when driving. Studies have established that using a cell phone while driving a motor vehicle creates a distraction. Employees should pull over when receiving or placing a call unless a true emergency exists. AHA recognizes that certain positions require employees to conduct business while traveling, therefore necessitating communication via cell phones. If a cell phone must be used while driving, it must be a hands-free device and the traffic, roadway, weather and other conditions must permit safe usage. Employees are not to engage in texting while driving. Employees must comply with state and local laws regarding the use of cell phones while driving. 15

16 Home Office Allowance AHA will provide a one-time set up allowance of $700 for staff working from a home office. The allowance is for staff to pay for a desk and/or any additional resource needs for home office readiness. AHA provides the laptop, monitor and all-in-one printer/scanner for home office staff. Depending on the business needs of the position, home office staff may also receive a bi-weekly allowance of $42 to cover connectivity and phone expenses or be provided a wireless air card. Please contact your Human Resources Department for additional information on the Home Office allowance. NON-EXEMPT EMPLOYEE TRAVEL GUIDELINES Some non-exempt positions may require travel in the United States and abroad from time to time. Employees in positions classified as non-exempt under the Fair Labor Standards Act (FLSA) are eligible for compensation for the time they spend traveling when that time is considered work time. American Heart Association s pay guidelines are expanded from the requirements of the FLSA. Please refer to the following link for non-exempt employee travel guidelines: Non-Exempt Staff Travel Guidelines. 16

17 NON-ALLOWABLE EXPENSES Items that are typically considered non-allowable and not reimbursable include: Political Action Committee (PAC) contributions. AHA cannot make direct contributions or expenditures in connection with any federal election. gift cards for staff. (information on staff recognition is available through Human Resources. Gift cards are considered taxable by the IRS and managed by the HR/Payroll Department.) gifts and parties for staff from colleagues for personal occasions, such as birthdays, promotions, baby showers, going away, holidays, etc. (gifts and parties for special occasions should be from contributions from colleagues.) flowers, except for donors / volunteers (discuss with your Human Resources Dept. for any exceptions, as administration of this policy varies from Unit to Unit). alcoholic beverages medicinal products, barber, manicurist, shoeshine, masseur personal credit card membership dues, fees or charges including liability insurance for lost card use by third party newspapers or other personal reading materials while traveling gasoline, repairs, maintenance, or insurance on personal cars used during business travel (The mileage reimbursement covers these items) theater, pay per view movies, or other personal amusements unrelated to AHA business, including hotel movies transportation to and from home to regular or temporary transfer place of work tuxedo, gowns or other formal wear unauthorized club or other membership dues, subscriptions or fees unauthorized trips, entertainment, or gifts charitable donations to any non-profit (e.g., donations/memorials should be contributions from colleagues) laundry or dry cleaning, unless extenuating circumstances or international travels fees for traffic violations, including parking or moving violations cell phones, data devices, furniture and computer equipment child care pet care 17

18 EXPENSE REPORT PROCESSING General Expense reports are to be completed with all documentation and submitted as soon as possible but within 30 days of occurrence of expense. IRS requires reasonable period of time for submission of expenses. Only reports with attached supporting receipts will be reimbursed. Individuals submitting Expense Reports assume responsibility for the following: Compliance with the Travel Policies Business meetings are fully documented including names and titles Detailed receipts for any purchase over $25 are attached. For staff spending and approving the use of federal funds, receipts for all transactions, regardless of amount, must accompany the expense report submission. If applicable, confidential information on a receipt is marked out before scanning and attaching to entry (ie, full credit card numbers on a receipt). Reimbursement for miscellaneous expenses may be put on an expense report (e.g., office supplies or event expenses paid by staff in emergency situations). Employees and volunteers should minimize these types of expenses since normally they would include sales tax which might be avoided if paid directly by the AHA using the AHA s sales tax exemption. Business Purchasing Cards (PCard) Business Purchasing Cards (PCard) should be obtained for staff who travel more than twice a year. An employee must have their supervisor s prior approval and complete the PCard Form. Cards will be issued directly to the employee and may be used for business purchases or expenses only. Personal charges on the business cards may result in the withdrawal of the PCard and may incur disciplinary action, up to and including termination. Use of the PCard brings revenue to the AHA through fee rebates and improves oversight of expenditures. Any lost or stolen card, or unexplained charges should be reported immediately to Wells Fargo, ( ) followed by notification to the AHA staff member in Finance responsible for administration of the Business Purchasing Card program. It is the responsibility of the card holder to investigate and resolve any unexplained charges. National Center and Affiliate staff must use the AHA PCard for booking flights. The exception to this procedure is for staff in the process of ordering their PCard or who do not qualify for a PCard. Use PCards wherever possible for other travel expenses. Other than tips, mileage, tolls, and cabs (in cities where they are not required to accept credit cards), staff should be able to use the PCard. If there are non-reimbursable expenses on a bill (e.g., alcohol), staff must ask for that portion to be charged to a personal card. PCard Forms and Policy 18

19 Volunteer Travel Volunteers are strongly encouraged to book travel with the AHA s travel agency. Volunteers should complete and submit the volunteer expense report. The volunteer expense report must be reviewed and approved by an authorized AHA staff member. The amount of reimbursement for travel miles shall be the same as the IRS allowance for charitable mileage deduction. Non-paid interns shall be reimbursed at the same rate as volunteers. The AHA master insurance plan provides no automobile collision coverage for volunteers using their own cars or renting cars for AHA business. INTERNATIONAL TRAVEL NATIONAL CENTER STAFF International travel at AHA expense must be approved in advance by the Chief Administrative Officer (CAO - National Center). The International Travel Approval Form (available on SharePoint) can be ed to the CAO-NC for required approvals, and such approval must be provided to the Travel Desk prior to making the reservation. Documentation of the approval must be submitted with the Expense Report. Exception to this approval process is granted if your position within AHA is focused on international business and/or senior management. Some airlines do permit an upgrade to business class with the use of 25,000 frequent flyer miles and a fee of $350 (one way) for each upgrade. For travelers that opt to upgrade to business class by using their frequent flyer miles, the fee of $350 for each upgrade is reimbursable. When the ticket cost to upgrade is $350 or less, staff may upgrade without using miles. Laundry/clothes cleaning at hotel of residence for international trips 6 calendar days or longer will be reimbursed at actual cost as reflected on the hotel bill. Obtaining Visas is a fee service available through the AHA Travel Agency. The cost of Visa s for international travel related to AHA business is fully reimbursable supported by receipt. AHA also reimburses the cost of obtaining a passport. Staff should request receipts in English when traveling overseas, when possible. Staff can assist by noting in English on the receipt the items purchased. Staff and Supervisors can refer to to break down simple words on receipts to become comfortable with expenses in such instances. Due to the unpredictable costs with international travel and roaming charges with cell phone service, staff incurring these expenses will need to document the business purpose for the international calls (to meet IRS guidelines) and submit these expenses with the detailed bill for reimbursement. The cell phone service reimbursement for staff traveling internationally is for the expenses over and above their base payroll allowance. Reimbursement for meals and hotels during foreign travel will be limited to the rates listed in Appendix A. 19

20 International Automobile Rentals If renting a vehicle outside of the U.S., travelers must accept the liability insurance offered by the rental company. AHA s U.S. automobile liability insurance is not valid outside of the U.S. and automobile liability insurance is required in most countries. Additionally, travelers should accept physical damage insurance offered by the rental agency, for damage to the rental vehicle. AHA s U.S. insurance is not valid for automobile physical damage coverage for vehicles rented outside of the U.S. Vehicles should only be rented outside of the U.S. if travelers are familiar with driving in that particular country. International Travel Assistance Services Travel Guard Medical, legal or security problems that can occur during worldwide travel often become difficult to handle, especially in locations where local culture and standard of care differ than at home in the U.S. or Canada. Travel Guard can provide assistance services to help travelers solve these problems from the beginning to the end of the travel process. Contact Travel Guard 24-hours-a-day, 365-days-a-year all around the globe at: Call within U.S. and Canada Call outside of U.S. and Canada (overseas) 20

21 APPENDICES 21

22 APPENDIX A GUIDELINES FOR MEAL REIMBURSEMENT These are the guidelines for maximum meal reimbursement for overnight trips or business meals. The reimbursement rates include meal, taxes and tips. Actual costs, including tips, will be reimbursed to a maximum of the total for the day. Staff is expected to be prudent with our donor dollars when choosing meals. Staff is expected to participate in meals provided at conventions or meetings whenever possible. United States: Breakfast $15 Lunch $20 Dinner $35 International: Meal reimbursements vary from country to country. The meal reimbursement amounts apply as a total daily expenditure ranging from $70 to $190 a day. GUIDELINES FOR HOTEL REIMBURSEMENT These are the guidelines for maximum lodging reimbursement for overnight trips. Hotel rates are inclusive of lodging taxes, occupancy taxes and service fees. AHA assumes that travelers will use good judgment in the selection of their hotels so as to maximize donor dollars. Most Locations $100 - $150 NY, Boston, District of Columbia $300 - $400 International $150 - $350 The attached link provides information on recommended hotels for your convenience. Catered Foods at National Center Catered business meals at National Center should typically be ordered from select caterers as outlined in the Catering Policy. 22

23 APPENDIX B GUIDELINES FOR TIPPING The average tip for a meal is 15 to 20 percent. Base your tip on the before-tax total. The average tip for cab fare is15 to 20 percent. Exercise judgment for others who give one-time service, e.g.,: o Airport porters o Housekeeping staff. o Doormen and parking attendants. o Hotel bellmen carrying bags to your room. 23

24 Appendix C PREFERRED CAR RENTAL AND TRAVEL AGENCIES Car Rental National Car Rental X209D02 Make your reservation: from within GetThere with the Adelman onsite agents directly at Enter X209D02 as the Contract ID and your Emerald Club number as the Membership ID. Enterprise Rent-A-Car - XZ09D02 Make your reservation: from within GetThere with the Adelman onsite agents directly at enter XZ09D02 as the Enterprise Rental Program # and ame as the Pin. AHA Travel Agency-Adelman Travel Group Hours: 8:00am-6:00pm CST Toll Free: (800) Outside USA: (414) (hit 0 and ask for AHA Travel Desk) Fax: (214) aha@adelmanmail.com 24-Hour Emergency Service (after hours): (800) Adelman Vacations: (800) Travel Code BE2C Benefits of using Adelman include a rebate on bookings back to the AHA, negotiated contracts on pricing with the airlines and tracking the number of staff on flights for AHA s master insurance coverage as well as security for all of the AHA travelers in case of emergencies. National Center staff must use Adelman for booking business flights. Affiliate staff is strongly encouraged to use Adelman for booking business flights. Affiliates may use other on-line options for discounted tickets which may include travel websites such as Priceline, Expedia, Orbitz, etc. but Adelman Travel Group is preferred. All staff must charge flights to their PCard. The exception to this procedure is for staff in the process of ordering their PCard or who do not qualify for a PCard. Bookings with Southwest Airlines (where cheaper or more convenient) is not permitted through Adelman. Southwest Airlines (SWA) does not work through Travel Agents. When booking with SWA, please refer to the following link: SWABIZ - New User. Staff must still charge the SWA flight directly to the PCard. Please note that the After Hours number for Adelman is to be used only in emergency situations, within 48 hours of flight time. AHA is assessed a $13 charge for each call outside of the 48 hour window, no matter what the reason for the call. 24

25 Travelers who book on-line with Get There are charged $5 for each reservation. Agent assisted reservations cost $30. Please note: anytime staff uses an unused ticket, makes changes to existing tickets or where a travel agent handles will be considered a full service fee of $ Business Purchasing Card Program Report lost or stolen cards to Wells Fargo (Domestic) (International) 25

26 Appendix D VOLUNTEER EXPENSE GUIDELINES AND FORM (available on SharePoint): 1. Volunteer Expense Guidelines 2. Volunteer Expense Report Form 26