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Label:
Administrative accounting procedure
Policy category
Policy number
6.13.01
Meals and incidental expenses
Overnight Travel Per Diem
The per diem rate covers meals (meal expenses, meal taxes, and meal gratuities), as well as incidental expenses (such as gratuities to baggage carriers, bellhops and housekeeping).
For the continental United States, the per diem rate will be the same as the one published on the U.S. General Services Administration website, identified as the Meal and Incidental Expenses (M&IE) rate (GSA Per Diem Rate Look Up https://www.gsa.gov/travel/plan-book/per-diem-rates?gsaredirect=portalcategory).
For International Travel, the per diem rate will be the rate published by the US Department of State (Foreign Per Diem Rates by Location https://aoprals.state.gov/web920/per_diem.asp). For travel to Alaska and Hawaii, the per diem rate will be the rate published by the US Department of Defense (DOD Per Diem Rates Query http://www.defensetravel.dod.mil/site/perdiemCalc.cfm).
These websites provide the per diem rate for meals and incidentals combined on the main page for each destination. The websites also offer more detailed breakdowns for meal expenses and separately for incidental expenses, however for Continental US and foreign locations, the traveler only needs to know the full combined amount. The Per Diem Calculator provides guidance on how to enter the amount for incidental expenses based on location.
Required adjustments to per diem rates
The per diem shall be adjusted for meals provided to the traveler as part of conference registration or other hosted events as follows: the per diem reimbursement will be reduced by 25 percent for breakfast or lunch and 50 percent for dinner. Breakfasts or other refreshments provided as part of a standard room rate are not considered “provided meals;” the traveler is not required to adjust the per diem for these.
If a full day’s meals are provided, the per diem for incidental expenses will still be provided. For the continental United States, the per diem for incidentals is $5 per day for all locations. Foreign, Alaskan, and Hawaiian per diem rates for incidentals vary by location.
Required adjustments for Day of Departure/Day of Return
Travelers shall be reimbursed at 75 percent of the per diem rate for the destination city/county regardless of the time of day of their departure or return.
Allowed reductions to per diem rates
Travelers may choose to not be reimbursed for the full per diem amount based on their own discretion. Reductions shall only be taken in 25% increments using the per diem calculator. If a traveler chooses to forgo all per diem reimbursement for the trip, the per diem calculator should not be used.
Qualifying Day Travel Meals and Incidental Expenses
Travelers may be reimbursed for meals and incidental expenses that allow them to work the extra hours that qualifying day travel requires. The City shall calculate the reimbursement amount as 75% of the GSA M&IE rate for the travel destination location. The amount shall be adjusted for meals provided to the traveler as part of conference registration or other hosted events as follows: the amount will be reduced by 25 percent for breakfast or lunch and 50 percent for dinner. Travelers may also choose to not be reimbursed for all or part of the amount.
Transportation expenses
The following transportation expenses are eligible for reimbursement to the traveler.
Airfare
The standard coach fare for airline common carriers is allowed. Expenses for air travel should be the lowest cost practical alternative, based on a comparison of available fares and business needs.
Airline travel arrangements may be made through the City Travel Agent(s), through a conference-designated travel agent, or via the Internet using online travel booking services. The purchase must be made in a manner to allow for direct payment by the City, i.e., either through direct billing by the provider or through use of a City-issued procurement card. Reimbursement based on individual purchase of airfare is not permitted.
A copy of the travel statement provided by the City Travel Agent, the conference-designated travel agent, or the online travel company or airline (after Bureau approval and booking), must be included as supporting documentation. Rental Vehicles Rental of automobiles is allowed only when regular means of transportation are unavailable or inappropriate for a particular use. “Economy” or “compact” vehicles will be used unless there are three or more persons. The renter shall purchase the “collision damage waiver” insurance that covers damage to the vehicle, in addition to ensuring that liability insurance for bodily injury and property damage is included in the rental agreement (usually provided without extra cost). An itemized car rental receipt must be submitted as supporting documentation.
Rental Vehicles
Rental of automobiles is allowed only when regular means of transportation are unavailable or inappropriate for a particular use. “Economy” or “compact” vehicles will be used unless there are three or more persons. The renter shall purchase the “collision damage waiver” insurance that covers damage to the vehicle, in addition to ensuring that liability insurance for bodily injury and property damage is included in the rental agreement (usually provided without extra cost). An itemized car rental receipt must be submitted as supporting documentation.
Private vehicle usage
Bureaus may authorize use of private vehicles for travel. If authorized, the City will reimburse at the IRS Standard Mileage Rates (https://www.irs.gov/tax-professionals/standard-mileage-rates) for business use. For transportation to and from the destination, the City will reimburse for the lesser of A) the distance between the employee’s home and the travel destination, or B) the distance between the employee’s normal reporting location and the travel destination, however, will not reimburse for an amount greater than the cost of available roundtrip airfare to the destination, without written justification. Any local transportation at the destination will be reimbursed based on actual miles driven. A print-out of an online map showing the shortest distance between the departure/return location and the destination must be provided as supporting documentation, as well as documentation about available airfare costs. The Use of Personal Vehicle worksheet can be used to calculate the reimbursement amount.
Transit
The City will reimburse the scheduled route fares for bus, light rail, subway, and local train travel. Validated tickets may also be submitted as evidence of expenditures.
Private for Hire Transportation
Miscellaneous transportation expenses such as taxi, airport transport and ride-sharing service (transportation network company - TNC) fees, including related gratuities, with reimbursement based on actual expenses with receipts.
Bicycles
Travelers may be reimbursed for bicycle rentals when used for local transportation in lieu of taxis or transit service. Documentation of the rental must be provided for reimbursement.
CityFleet vehicle usage
Employees using a vehicle from the CityFleet pool may be reimbursed actual costs for out-of-town fuel and emergency repairs with receipts.
Parking
Terminal parking, hotel parking and other related parking fees may be reimbursed based on actual expenses with receipts.
Tolls
Bridge, ferry and road tolls may be reimbursed, based on actual expenses with receipts or documentation of established rates.
Rail Travel
Standard coach-type fare for railroad common carrier. For overnight rail trips, reimbursement for sleeper accommodations is limited to one roomette per person. Bedrooms are allowed only when roomettes are not available. Receipts must be provided.
Lodging expenses
Expenses for lodging should be reasonable and should cover the costs of a standard, single occupancy room. Employees, supervisors, and managers should consider a number of factors in determining what is reasonable given the potentially significant variation in lodging prices depending on market-based demand.
The U.S. General Services Administration website provides guidance on per diem rates for lodging in the continental United States (Per diem rates | GSA) that may be used as guidance. Other factors to consider include allowing the traveler to stay at the conference or training host hotel; the proximity of the lodging to the conference, training center, business, or meeting location; the average available rates for lodging at the time of travel for that particular destination; the best use of the employee’s time and the employee’s effectiveness upon arrival; and the avoidance of other travel expenses (e.g. additional transportation charges). Travelers and bureau approvers need to use their discretion to determine what is reasonable.
Employees should provide a brief explanation on the travel authorization form for lodging expenses that are significantly higher than the average available rate or the GSA published rate.
Reimbursement will be for the actual cost of lodging, including taxes. The City will not reimburse for any optional extra charges, including but not limited to separately itemized breakfast charges, voluntary service charges, etc. An itemized receipt needs to be provided as documentation.
If employees share a room, travelers need to determine if lodging costs will be split or paid by only one traveler and should be noted on the travel authorization form. If an employee shares a room with a travel companion who is not a City employee, the City will reimburse only up to the single lodging rate.
The City will not reimburse an employee staying in a personal residence, unless such lodging is arranged via an authorized lodging reservation service and documentation of the actual cost of lodging, including taxes, is provided.
Miscellaneous Travel Expenses
The following are examples of other business-related expenses that are not included in the expense categories above. These expenses are reimbursable when submitted with a receipt or contemporaneous record:
- Telephone and fax charges.
- A brief (up to 15 minute) personal call to the employee’s residence each day of travel. Personal calls to advise the employee’s household of changes or delays in travel plans are also reimbursable.
- Postage and shipping.
- Emergency purchase of materials or supplies.
- Visa and passport expenses, when directly related to City travel.
- Laundry expenses if traveling on business more than seven days.
- Internet access charge to open and respond to City email.
- Check-in baggage fees. Travelers should limit the number of bags based on business need.
Ineligible Expenses
The following are examples of expenses that are not reimbursable:
- Personal expenses, including, but not limited to in-room movies, telephone calls in excess of the allowable calls, in-room meal and beverage services, including “mini-bar” purchases of beverages or snacks.
- Dependent care, pet boarding or house-sitting expenses while the employee is traveling.
- Additional expenses incurred by traveling with a companion.
- Parking and/or traffic tickets for violations of laws or regulations.
History
Effective April 1, 2016