Governance

Under $100 and no overnight:

Department Head only.

Over $100 total or any overnight:

Department Head and Executive Director.

PROTOCOL:

A signed REQUEST FOR TRAVEL form must submitted to the Executive Director no later than ten (10) working days prior to the date of departure. Travel arrangements and registrations should be made only after the proper approval is obtained.

Any payment for plane fare and/or hotel arrangements or related conference fee must be made by company credit card or company check.

Upon return, an EMPLOYEE EXPENSE REIMBURSEMENT REPORT must be completed within ten (10) working days. All receipts for expenses should be attached, where practical, to this form with the exception of meal expenses. These will be reimbursed according to the current Federal per diem rate as described below.

For all other expenses incurred during the travel event, a receipt can include a credit card receipt, a credit card statement, a copy of a canceled check, or other such receipt which shows proof of payment. The receipt should clearly indicate the amount and purpose of the payment.

Hotel receipts should be itemized if possible. Copies of registration forms are not proof of payment for program registration. Exact amounts, not rounded numbers, should be indicated.

In addition, a narrative report of no more than one page should be submitted to the Department Head and Executive Director summarizing accomplishments and/or pertinent information that was obtained during the trip. This report should be completed within five (5) days after returning.

Employees are expected to exercise good judgment and incur only expenses that are reasonable, necessary, and economical. First Class commercial transportation is not permitted. Should there be any questions concerning appropriate expenses, an employee should consult with the person authorizing the travel prior to travel.

Employees may request a Travel Advance from the Water Authority for out-of-pocket expenses that have been detailed on the request form. The amount requested should be indicated on the request fo1m. Advances will be approved at the discretion of the Executive Director. The advance will be made no sooner than three (3) days prior to the departure date and must be used exclusively for approved expenses. Travel advances should be deducted from the total reimbursement as detailed on the EMPLOYEE EXPENSE REIMBURSEMENT REPORT. If it is dete1mined that an amount is due back from the employee to the Water Authority, such payment should be made to the Board within ten (10) days from notification.

The Water Authority will reimburse, or pay in advance if necessary, a maximum of seventy-four ($74.00) dollars per day for meals, including tax and tip, to employees required to travel. These amounts are in accordance with the Federal per diem guidelines. For travel of less than one day dinner and breakfast will typically not be covered; exceptions will be considered on an individual basis. Meal allowance and incidentals is as follows:

            Meals           $69.00
            Incidentals     $ 5.00
                Total       $74.00 
        

The meal allowance when traveling to high-cost localities (New York City, etc.) is seventy-nine ($79.00) dollars per day including tax and tip. The high-cost localities as recognized by the Internal Revenue Service's federal per diem rates are listed on the lat pages of this policy.

            Meals           $74.00
            Incidentals     $ 5.00
                Total       $79.00 
        

Meal allowance should not be claimed for any meal which was paid for by the conference, seminar, symposium, or other party.

The use of Water Board vehicles for travel may be authorized by a Department Head or the Executive Director under the approval procedures established above. Under this arrangement, no mileage reimbursement is paid. Employees should leave with a full tank of gas and obtain receipts for any additional gasoline required to complete the trip. Reimbursement will be made on the basis of receipts only.

If personal cars are used on Water Board business, employees will be reimbursed at the current authorized rate per mile as recognized by the Internal Revenue Service. Employees using their own vehicles for company business must have their own auto insurance. The Water Board may, at its discretion, reimburse an employee for the employee's insurance deductible for any collision damages to an employee's vehicle if damaged during the course of business. No deductible will be reimbursed if a traffic violation on the part of the employee was determined to be a contribution factor to an accident. A copy of the police report should be submitted with any request for a deductible reimbursement.

A rental car may be authorized for use by an employee when it is considered economical or necessary. Mid-size or compact cars are acceptable. The Water Board carries insurance covering car rentals. Therefore, the optional collision insurance should not be taken on commercial car rentals.

.High-Cost Localities. Please see IRS Notice 2018-77 for a list of high-cost localities.

2021-2022 Special Per diem Rates. Please see IRS Notice 2021-52