travel and expense policy - opers
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The OhioPublic Employees Retirement System
OhioPERS
Travel and Expense PolicyEffective September 2005
Table of Contents
Table of ContentsPurpose and Scope 1
Legal Authority 1
Effective Date 1
Definitions 1
Approval for Travel
In-State 2
Out-of-State 2
Reimbursable Expenses and Restrictions
Travel - General Guidelines 2
Transportation 2
Transportation - Auto, In-State 3
Transportation - Auto, Out-of-State 4
Transportation - Common Carrier 5
Transportation - Alternate Modes 6
Transportation - At Destination 7
Transportation - Miscellaneous 8
Meals 8
Lodging 8
Conferences and OPERS-Sponsored Events
Registration Fees 9
Conference Meals 9
Conference Lodging 9
Direct Payment 10
Sponsored Conferences 10
Telephone Charges
Business Calls 10
Internet Access 10
Personal Calls 10
International Travel 11
Table of Contents(continued)
Table of Contents
Outside Contractors 11
Exceptions
Duties of Various Positions 11
Granting Exceptions 11
Documenting Exceptions 12
Prohibitions 12
Reimbursement Procedures
Pre-paid vs. Reimbursed 13
Forms 13
Approval Process
Documentation 14
General 14
Meals 15
Airfare 15
Automobile - Privately Owned 15
Rental Car 16
Driving/Non-air Transportation 16
Cab/Shuttle 16
Off-site Supplies 16
Registration Fees 16
Telephone/Other ElectronicCommunication 16
Lodging and Overnight Travel 16
Questions 16
Appendix A - Form Samples
F-30 Travel Expense Report 17
F-30A Alternative Travel Reimbursement Determination 18
F-30B Alternative AirportReimbursement Determination 19
F-30-ostr Out-of-State TravelRequest Form 20
F-35 Expense Report 21
Travel and Expense Policy – page 1
Legal authority for this policy is derived from Ohio Revised Code Chapter 145 that provides in part
that:
• “The board shall adopt rules...establishing a policy for reimbursement of travel expenses...”
• “The board members [and employees] shall be reimbursed for all actual necessary expenses...”
Legal Authority
Effective Date Per resolution of the OPERS Retirement Board the provisions of this policy are effective
September 1, 2005.
Definitions Compensation – Includes payment for services rendered, whether made on an hourly, salaried or
fee basis, but does not include reimbursement of travel expenses.
Division – One of the six major organizational divisions within OPERS that consist of Benefits,
Executive, Finance, Health Care, Information Technology and Investments. A division director heads
each division. In the case of the Executive division, the division director is also the Executive
Director of OPERS.
In-state travel – Travel within the state of Ohio.
OPERS employee – Any officer, exempt or non-exempt employee of OPERS. For the purposes of
this policy, Board members are included in reference to all employees, unless otherwise noted.
OPERS offices – 277 East Town Street, Columbus Ohio.
Out-of-state travel – Travel outside the state of Ohio including out-of-country travel.
Receipt – A hard copy document provided by a vendor which lists costs and, where possible, goods
or services rendered.
System – The Ohio Public Employees Retirement System.
Travel at OPERS expense – Travel costs that are paid from the Expense Fund of OPERS.
Purpose and Scope The OPERS Travel and Expense Policy is designed to ensure the accurate, timely, and cost-effective
handling of travel-related expenses incurred by the staff of OPERS, consistent with applicable laws
and the public interest.
The guidelines within this booklet apply to travel expenses incurred both within and outside the state
of Ohio, while on official System business to attend and participate in meetings, conferences,
seminars, training, and other events or field visits which benefit the System.
The intent of this policy/procedure is to reimburse employees for the reasonable cost of necessary
expenses incurred while on OPERS-related business travel, over and above those that would have
been incurred by the employee had the employee reported to their normal work location. Accordingly,
the guidelines contained herein are intended to substantially comply with IRS regulations impacting
the employee’s taxable income.
If you have any questions regarding the administration or interpretation of the OPERS Travel andExpense Policy, address these to the Finance Director. Questions about a specific travel expense
should be directed to the Financial Accounting department.
Travel and Expense Policy – page 2
In-StateAll employee travel, within Ohio, must be authorized by an appropriate supervisor in order to be
reimbursed. This authorization may be signified by signing and dating the Travel Expense Report(Form F-30). It is not necessary to complete an Out-of-State Travel Request Form (Form
F-30-ostr) for in-state travel.
Out-of-stateAn appropriate supervisor must authorize all employee travel, outside the state of Ohio, in writing as
follows:
• Each OPERS employee requesting approval to travel out-of-state shall complete and submit to their
appropriate supervisor: 1) an Out-of-State Travel Request (Form F-30-ostr) and 2) a copy of an
agenda, program, course description, or letter of invitation. If the travel request is approved, the
appropriate supervisor shall sign the Out-of-State Travel Request form.
• Out-of-state travel by OPERS employees who routinely travel out-of-state to carry out their daily
responsibilities is authorized if a blanket travel request for that purpose is approved in writing as
follows by an appropriate supervisor:
Prior to the beginning of each quarter of the calendar year, the appropriate supervisor shall complete
and submit to the Division Financial Accounting Section a blanket Out-of-State Travel Request for the
next quarter. A blanket request shall: 1) identify by name the parties who are authorized to travel
during the quarter under the blanket request, 2) the purpose of the travel, and, as applicable, 3) the
total amount of money which the division, department, section or unit requests for out-of-state travel
for the quarter. If the blanket request is approved, the appropriate supervisor shall sign the blanket
Out-of-State Travel Request form.
Except in the case of an emergency, all out-of-state board travel requires pre-approval by majority of
the Board at a regular or other Board meeting.
Approval for Travel
ReimbursableExpenses andRestrictions
Travel – General GuidelinesEmployees traveling on OPERS business may utilize the day before a conference or class begins
and the day after a conference or class ends as travel days. The employee shall not be charged
leave for travel on such designated travel days.
TransportationAn appropriate supervisor shall, within the provisions of this policy, determine the appropriate mode
or modes of transportation to be utilized by an OPERS employee.
Steps for OPERS insurance coverage endorsement:For departments who’s employees frequently utilize OPERS’ fleet vehicles (i.e. Group Education,
Member Counseling, Employer Outreach, etc.) the Assistant Director – Administrative Services will
circulate, on an annual basis, a request for names of staff within those departments who will likely
drive OPERS’ fleet vehicles during the succeeding 12 months.
• This list will be provided to OPERS’ insurance carrier who, after reviewing each driver’s Bureau of
Ohio Motor Vehicles record, will provide OPERS with a listing of employees endorsed for insurance
coverage.
• The Assistant Director – Administrative Services will notify the respective supervisor of whether or
not each driver has been endorsed for coverage by OPERS’ insurance carrier.
• Unendorsed drivers may not drive OPERS’ fleet vehicles.
Travel and Expense Policy – page 3
• For employees who do not frequently utilize OPERS’ fleet vehicles, drivers should contact the
Assistant Director – Administrative Services at least one week prior to travel in an OPERS fleet
vehicle.
• The driver’s name will be provided to OPERS’ insurance carrier who, after reviewing the driver’s
Bureau of Ohio Motor Vehicles record, will inform OPERS that the driver either has or has not been
endorsed for insurance coverage.
• The Assistant Director – Administrative Services will notify the driver and their immediate supervisor
that the driver either has or has not been endorsed for coverage by OPERS’ insurance carrier.
• Unendorsed drivers may not drive OPERS’ fleet vehicles.
Transportation by auto (in-state)
Whenever an OPERS employee is traveling in-state on OPERS business, the employee is
encouraged to use an OPERS fleet vehicle whenever available (assuming the employee is an eligible
driver under OPERS’ fleet insurance policy).
Travel by OPERS-owned automobile (in-state)Travel by an OPERS-owned automobile is authorized only for OPERS employees who are properly
designated by OPERS and endorsed onto insurance coverage through OPERS’ fleet insurance
carrier.
• Reimbursement is authorized for incurred emergency service expenses necessary to the efficient
and safe operation of an OPERS-owned automobile (receipts required).
• An OPERS-owned vehicle should be utilized, when available, for all trips within the state of Ohio.
• OPERS’ fleet vehicles may be scheduled by contacting either the Member Counseling Manager or
the Office Services Manager.
• Due to scheduling priorities, the availability of vehicles scheduled through the Member Counseling
Manager may not be known until the first day of each calendar month.
• A Shell gasoline credit card is kept in the glove compartment of each OPERS fleet vehicle and
should be used to purchase fuel for OPERS’ fleet vehicles. All employees utilizing an OPERS
gasoline credit card must comply with OPERS’ gasoline credit card policy. (See the OPERS intranet
under the Library/Policies tab.) Management has elected to utilize only Shell credit cards at this time.
Travel by privately owned automobile (in-state)Travel by privately owned automobile is authorized only if the owner thereof is insured under a policy
of liability insurance complying with the requirements of section 4509.51 of the Revised Code. (This
section requires coverage amounting to $12,500 because of bodily injury to or death of one person in
any one accident; $25,000 because of bodily injury to or death of two or more persons in any one
accident; $7,500 because of injury to property of others in any one accident.)
• Reimbursement of mileage expenses incurred on OPERS business is authorized at the standard
mileage rate established by the Internal Revenue Service effective January of each calendar year.
• An OPERS employee shall not be reimbursed for mileage commuting from his/her residence to the
OPERS offices nor from the OPERS offices to his/her residence. Business travel between an
OPERS employee's residence and a business location, other than the OPERS office, which is
located generally within the Columbus metropolitan area, shall be reimbursed based upon: 1) the
mileage between the employee's home and the business location, less 2) the mileage required for
the employee’s daily commute to work.
ReimbursableExpenses andRestrictions(continued)
Travel and Expense Policy – page 4
ReimbursableExpenses andRestrictions(continued)
Travel by rental car (in-state)• OPERS will reimburse for mid-size vehicles rented through the Office Services Department.
• All rental vehicles utilized for in-state travel should be obtained through Office Services (in order to
benefit from OPERS’ negotiated discounts).
To rent a vehicle through Office Services:1) Request the vehicle by contacting the Office Services Manager at least 48 hours in advance of
trip.
2) Rental vehicle may be driven home the night before departure if employee is departing directly
from home the following morning.
3) If an employee returns from a trip after the employee’s normal working hours the employee may
take the rental car home for the evening and return it to OPERS the following morning.
4) If an employee left their personal car at OPERS during business travel, the employee may utilize a
rental car for personal use until it is returned to OPERS.
Transportation by auto (out-of-state)
Whenever an OPERS employee is traveling out-of-state on OPERS business the employee may
utilize either: 1) a personal car, 2) a rental car, or 3) another mode of transportation. Employees with
assigned fleet cars may utilize such cars for out-of-state travel.
Travel by privately owned automobile (out-of-state) • Travel by privately owned automobile is authorized only if the owner thereof is insured under a
policy of liability insurance complying with the requirements of section 4509.51 of the Revised Code.
(This section requires coverage amounting to $12,500 because of bodily injury to or death of one
person in any one accident; $25,000 because of bodily injury to or death of two or more persons in
any one accident; $7,500 because of injury to property of others in any one accident.)
• When a personal auto is used for out-of-state travel, reimbursement is limited to the lesser of actual
portal-to-portal expenditures or air travel cost (see Transportation – alternative modes of travel on
page 6 for details).
Travel by rental car (out-of-state)• OPERS will reimburse for mid-size vehicles.
• Reimbursement for a rental car used for out-of-state travel will be limited to the lesser of: 1) Portal-
to-portal expenditures, or 2) air travel cost. (See Transportation – alternative modes of travel on
page 6 for details.)
Travel and Expense Policy – page 5
Transportation by common air carrier (out-of-state)
OPERS employees are authorized to travel by common air carrier for out-of-state trips only. All air
travel should utilize the standard coach class. Reservations should be made at least seven (7) days
in advance at the lowest reasonable airfare cost obtainable. Guidelines to be used in determining
“reasonable” cost could include: 1) considering only flights requiring layovers totaling two hours or
less, or 2) not considering flights departing prior to 8:00 a.m. or arriving at their destination after 8:00
p.m. Non-refundable tickets may be considered when determining “lowest rate.”
• OPERS' funds shall not be expended to pay for unused reservations on common carriers unless
the appropriate supervisor is satisfied that failure to cancel or use the reservation was unavoidable.
• Fees incurred to change a reservation will be reimbursed only when accompanied by a receipt and
a statement approved by the appropriate supervisor that the change was necessary due to a valid
business reason.
• Airfare may be paid directly by OPERS if you arrange your trip through an OPERS-approved travel
agent (currently All Points Travel). If a personal credit card is used for airfare, reimbursement will not
occur until after the trip. Any questions should be directed to Accounts Payable.
• If you choose to utilize a travel agency or on-line service to arrange your trip please be sure that
documentation, sufficient to administer this travel policy, is provided. (See Prohibitions section – page
12 for details).
Reimbursable transportation expenses between home and destination will be limited to:• The actual cost of coach or economy class fare;
• Airport parking at the lesser of actual cost or $10 per day (receipt required if total parking cost is
greater than $10);
• Round-trip mileage from home to the airport and back home, which is in excess of the normal
round-trip commute. If the OPERS employee chooses to be dropped off at the airport rather than
storing their car, OPERS will reimburse mileage for only one round trip to the airport and back home;
• Additionally, an OPERS employee may utilize a cab for transportation to and/or from the airport;
• Shuttle service between destination airport and hotel.
Departure from alternative city If an employee chooses to depart from an airport outside the Columbus metropolitan area, OPERS
will reimburse the employee for the lesser of: 1) what it would have cost to depart from a Columbus
area airport or 2) the actual cost of departing from an alternative city’s airport, including:
• The actual cost of coach or economy class fare;
• Airport parking at the lesser of actual cost or $10 per day;
• Round-trip mileage from home to the airport and back home, which is in excess of the normal
round-trip commute. If the OPERS employee chooses to be dropped off at the airport rather than
storing their car, OPERS will reimburse mileage for only one round trip to the airport and back home.
• See Alternative Airport Reimbursement Determination (Form F-30B)
ReimbursableExpenses andRestrictions(continued)
Travel and Expense Policy – page 6
ReimbursableExpenses andRestrictions(continued)
Reduced Airfare If lower airfare can be obtained with weekend travel, and savings can be demonstrated to exceed the
additional travel costs incurred (lodging, meals, etc.), the employee can request approval of weekend
travel.
• Employees traveling on OPERS business may utilize the day before a conference or class begins
and the day after a conference or class ends as a travel days. The employee shall not be charged
leave for travel on such designated travel days.
• Travel time is on the employees own time and may not be paid as overtime.
• Any additional business days used on travel status, in excess of the actual days of the conference
and the day before and the day after the conference, as described above, which would otherwise
have been worked at the employee’s normal work location will be charged against the OPERS
employee’s annual or personal leave balance.
Unused non-refundable ticketPurchase price of an unused non-refundable airline ticket will be reimbursed subject to surrender of
the unused airline ticket and reasonable explanation for non-use approved by the appropriate
supervisor.
An unused, non-refundable ticket must be submitted with the F-30 with an accompanying explanation
for non-use approved by the appropriate supervisor.
• If the unused, non-refundable airline ticket was purchased through an electronic service, the receipt
(with itinerary and cost) must be attached to the F-30, including credit card statement with account
number blacked out, if purchased on a personal credit card. OPERS’ policy requires the employee to
apply the unused ticket to the next business trip and OPERS will reimburse the employee for the
ticket change fee.
Frequent flyer milesFrequent flyer miles earned while on OPERS business shall be used only for subsequent OPERS
business travel. Personal use of such frequent flyer miles is prohibited.
Transportation – alternate modes of travel
Employees may choose to drive, fly, or use some other mode of transportation to reach their
destination, however, transportation expenses will be reimbursed based on the lesser of actual portal-
to-portal expenditures or air travel cost.
Portal-to-Portal expenditures include:• Lodging and meals in transit;
• Auto storage at hotel;
• Reimbursement of mileage at the Board established rate based on actual miles driven or upon
published standard highway distance charts when actual miles are not documented.
• For alternative modes of transportation, other than personal auto, reimbursement will be at the
lesser of actual cost or 30-day advanced-notice airfare.
Travel and Expense Policy – page 7
Air Travel Cost includes:• 30-day advanced-notice coach air fare;
• Allowance for airport parking;
• Mileage which would have been required between home and airport in excess of the employee’s
normal commute;
• Allowance for shuttle service between destination airport and hotel.
• When selecting an alternative mode of travel, 30-days prior notice should be given to the financial
accounting section to allow for completion of an Alternative Travel Reimbursement Determination,
(Form F-30A). An accounts payable clerk will complete the top half of the form to establish “Air
Travel Cost” and provide a copy to the OPERS employee for use in applying for reimbursement.
• When less than 30-days prior notice is provided to the financial accounting section, an exception is
required to be provided by the traveler’s immediate supervisor. When the financial accounting
section is notified of the request to calculate the cost of 30-day advanced airfare, and the travel date
is less than 30-days in the future, financial accounting will nonetheless price the airfare 30-days into
the future in order to establish air travel cost.
• When utilizing alternate modes of travel, expenditures must be segregated between 1) Portal-to-
portal and 2) At destination costs on the Travel Expense Report (Form F-30).
At destination transportation expenses
Cab and/or shuttle costs: • The cost of cab, shuttle or limo service between airport and hotel or between hotel and conference
is reimbursable.
• If cab, shuttle or limo service between locations at destination is unavailable or more expensive
than a rental car, a rental car may be considered as an option.
• Cab fares of greater than $10 require a receipt.
• OPERS employees may not accept transportation from third parties unless employee makes
arrangements to be billed separately. However, shuttle service to conference events, that is provided
to all conference participants, and was paid for as a part of conference fees, may be accepted.
Car rental:• OPERS will reimburse for mid-size vehicles.
• When renting a car within the United States do not purchase either liability or collision insurance.
OPERS’ fleet insurance covers both liability and collision on rented cars.
• When renting a car outside of the United States driver should purchase both liability and collision
insurance from the rental car agency.
• Reimbursement is authorized for car rental only if car rental is more economical than any other
mode of transportation or if the OPERS employee's destination is not easily accessible by any other
available mode of transportation.
ReimbursableExpenses andRestrictions(continued)
Travel and Expense Policy – page 8
• If a conference provides shuttle service between hotel and the conference site, rental car costs, for
the duration of the conference, will be borne exclusively by the OPERS employee.
• If an OPERS employee obtains a rental car which, in the opinion of the appropriate supervisor, is
not a reimbursable expense under this policy, the employee may be reimbursed for the cost that
would have been paid to obtain transportation between the airport and the destination hotel on the
day of arrival and the day of departure, provided that the cost of such transportation does not exceed
the actual rental car cost.
Miscellaneous transportation expenses
Reimbursement is authorized for parking charges, road tolls, and other reasonably incurred
transportation expenses directly related to authorized travel. Miscellaneous transportation expenses
shall be listed separately on the Travel Expense Report.
Meals
• Reimbursement for meals for OPERS employees is authorized and shall meet all of the applicable
provisions of this policy.
• Reimbursement of meal gratuities is authorized at actual expense but not to exceed 20% of the
actual meal expense. The amount of the gratuity shall not count against the daily meal allowance.
Meals may be reimbursed for both in-state and out-of-state travel whether or not overnight lodging is
required. Reimbursement for meals for OPERS employees is limited to the following per OPERS
employee per calendar day whether in-state or out-of-state:
• Actual cost up to a maximum rate of $60 per calendar day. There is no set allocation for breakfast,
lunch, and dinner. Meal reimbursement, limited to $60 per day, may be allocated for meals as the
OPERS employee chooses.
• Itemized receipts are required for all meals in excess of $10. If mechanically or electronically
generated itemized receipts are not available, a hand written itemized receipt should be requested.
• For meals in association with a conference see the “Conference and OPERS-Sponsored Events”
section of this policy.
• Daily meal expenses in excess of $60 are reimbursable if the appropriate supervisor is satisfied
that meals totaling less than or equal to $60 per day were not reasonably obtainable.
Lodging
• Lodging at a reduced governmental rate should be obtained whenever available.
In-State• Reimbursement for lodging in commercial establishments is authorized per employee per calendar
day at actual cost up to $125 plus applicable taxes on the entire room. Lodging in excess of $125
per day is reimbursable if the appropriate supervisor is satisfied that lodging less than or equal to
$125 per day was not reasonably obtainable.
• Lodging may be paid directly by OPERS. If a personal credit card is used for lodging,
reimbursement will not occur until after the trip.
• For reimbursement of lodging associated with a conference see the “Conferences and OPERS-
Sponsored Events” section of this policy.
ReimbursableExpenses andProcedures(continued)
Travel and Expense Policy – page 9
ReimbursableExpenses andProcedures (continued)
• Lodging associated with OPERS-provided seminars (i.e. employer outreach, retirement awareness
etc.) will be reimbursed at actual cost.
• Itemized receipts are required for all lodging expenses.
Out-of-state Reimbursement for lodging in commercial establishments is authorized per OPERS employee per
calendar day at actual cost when such cost is reasonable as determined by the appropriate
supervisor. Guidelines for reasonable lodging costs are as follows:
• Even in the most expensive cities lodging under $250 per night should be sought.
• When two employees are traveling together to the same city it would be expected that the cost of
lodging for the two employees would not differ by more than $50 per night.
• Lodging may be paid directly by OPERS. If a personal credit card is used for lodging,
reimbursement will not occur until after the trip.
• For reimbursement of lodging associated with a conference see the “Conferences and OPERS-
Sponsored Events” section of this policy.
• Itemized receipts are required for all lodging expenses.
Conference andOPERS-SponsoredEvents
Reimbursement is authorized for conference registration fees, conference expenses and expenses
related to OPERS-sponsored events (employer outreach and retirement awareness seminars etc.) as
follows:
Registration Fees
• Conference registration fees may be reimbursed to the OPERS employee (receipt required), or
conference registration fees may be paid directly by OPERS in advance of the conference. If the
registration fee includes any meals, the daily meal allowance may be appropriately reduced when
one or more meals are provided as part of a conference.
Conference Meals
• Meals that are not included in the registration fee but are an integral part of the conference may be
reimbursed at actual cost (receipt required) provided such cost is reasonable as determined by the
appropriate supervisor. Meals are considered to be an integral part of the conference when the meals
are provided at the conference site as an organized group activity for all conference participants.
• If a conference or OPERS-sponsored event includes or provides a meal, it is expected that the
OPERS employee, if choosing not to participate in the meal provided, would not seek reimbursement
for a meal in lieu of the one provided. Employees with special dietary needs may be reimbursed for
meals purchased in lieu of meals provided by a conference if none of the conference meals offered
met the special dietary needs.
• Snacks, meals or other food and beverage items, that are not paid for as a part of conference fees
may not be accepted or consumed by OPERS employees unless employee makes arrangements to
be billed separately.
Conference Lodging
Lodging at the conference site or lodging at a hotel identified in the conference registration materials
as one of the conference hotels may be reimbursed at actual cost (receipt required).
Travel and Expense Policy – page 10
Direct Payment
Instead of reimbursing an OPERS employee for his/her conference expenses, OPERS may make
direct payment to a vendor who provides conference services for the OPERS employee.
Sponsored Conferences
Any employee attending a sponsored conference/meeting in which there is no registration fee and in
which meals are provided as a component of the conference shall make arrangements with the
sponsor to reimburse for the meals and other such expenses of the conference. Contact Accounting
for assistance or with questions.
Conference andOPERS-SponsoredEvents(continued)
Telephone Charges The telephone industry continues to change rapidly. Some hotels are now charging multiple access
charges when laptops are used for prolonged periods. Some hotels and pay phone carriers are
charging additional fees when calling cards are used. Some hotels are requiring that credit cards be
on file before calling card use is permitted over hotel phones. This OPERS travel policy has been
drafted with the understanding that these conditions exist. Accordingly, this policy will not attempt to
answer every possible scenario that the OPERS business traveler may face. Prudence and good
judgment should be exercised when placing business or personal calls while traveling on OPERS
business.
Business Calls
OPERS will reimburse for all necessary business calls while an OPERS employee is engaged in
OPERS business travel. OPERS will reimburse telephone access charges charged by hotels on all
business related calls.
• Reimbursement is authorized for reasonable business telephone expenses regardless of the length
of stay.
• Any OPERS employee who has been issued an OPERS cellular telephone is encouraged to use
such phone for OPERS business calls.
• Any OPERS employee who has not been issued an OPERS cellular telephone is encouraged to
utilize an OPERS provided pre-paid telephone card when placing business calls.
Internet Access
Many hotels now offer Internet access lines. Employees are encouraged to inquire about the
availability of this service when accessing the Internet while on business travel.
Personal Calls
Any OPERS employee who has been issued an OPERS cellular telephone is encouraged to use such
phone for personal calls when traveling overnight on OPERS business. Generally, no more than two
personal calls, of a reasonable duration, should be made per day. The number of personal calls made
during a business trip should be indicated in the space provided on the Travel Expense Report (Form
F-30).
• OPERS will provide pre-paid telephone cards to requesting employees when travel will require an
overnight stay. The phone cards may be used by the employee to place personal calls home or take
care of personal affairs while traveling on OPERS business. Phone cards must be returned to the
Office Services Manager at the conclusion of the business trip. The employee should inform the Office
Services Manager of the approximate number of minutes used.
• OPERS will reimburse telephone access charges for personal calls at a rate of two access charges,
per night of travel.
Travel and Expense Policy – page 11
International Travel
OPERS provided phone cards should be used for both business and personal calls during
international travel. Before departing the traveler should contact the phone card carrier at the
number provided on the phone card. The traveler will be provided with an access code and a phone
number that will be specific to the country in which the employee is traveling. With this information
the traveler will be able to place calls to the United States that will be billed to the phone card.
Telephone Charges(continued)
OutsideContractors
• OPERS may authorize reimbursement of travel, lodging, and meal expenses incurred by third
party contractors.
• Reimbursement shall be made at rates that do not exceed those specified in this policy and in
accordance with all provisions of the policy that are applicable to OPERS employees.
• The contractor shall provide OPERS with an itemized travel statement and all receipts required by
this policy.
Exceptions The travel policy is intended to provide guidance for the administration of OPERS business travel. It
is understood that, occasionally, it will make prudent business sense to grant exceptions to the
policy’s limits and standards. Therefore, this policy provides that a supervisor may:
“… require any reasonable form of verification of an expense, in addition to or in lieu of the receiptsrequired under this policy, if he/she determines that additional verification is necessary to his/hercertification of the propriety of the reimbursement or if required receipts are not available.”
Duties of Various Parties• Staff Who Travel – Staff traveling on OPERS business are required to document their travel
related expenses on a Travel Expense Report (form F-30). The policy requires that the traveler
attach receipts for expenses costing greater than $10 and that reimbursement be sought within 30
days after returning from the trip.
• Management – In order for reimbursement of a traveler’s expenses to be processed, the traveler
must complete form F-30 and have the form signed by an appropriate supervisor. By signing the F-
30 the supervisor is certifying the propriety of the expenses for which reimbursement is being
sought. Supervisors may grant exceptions (see next section).
• Accounts Payable Staff – The role of the accounts payable staff is to audit F-30s for compliance
with the travel policy (i.e. ensure that all documentation required by the policy is attached to the F-
30). The accounts payable staff do not make judgments as to the propriety of the reported expenses.
Granting of Exceptions
If a supervisor feels that it is prudent to grant an exception to this travel policy, it is within his/her
purview to do so. Examples of exceptions include: expenses costing greater than $10 for which no
receipt is provided, meal expenses in excess of the $60 per-day limit, in-state lodging costing more
than the $125 per-day limit, etc.
However, the signature of the approving supervisor on the Travel Expense Report (Form F-30) does
not, in and of itself, constitute approval of an exception to the policy.
Travel and Expense Policy – page 12
Exceptions(continued)
Documenting Exceptions
A business traveler’s supervisor should document exceptions to this travel policy in the following
manner:
• The approving supervisor should place both an asterisk and his/her initials beside each dollar value
on the F-30 for which a written exception is required;
• Within the "Memo:" section of the F-30, the approving supervisor should note the reason for the
exception. For example, if a receipt for a meal costing greater than $10 is not attached the
supervisor would note in the Memo: section "receipt lost"; if an in-state hotel room costing more than
$125 was charged, the supervisor would note "accommodations under $125 not available," etc.
These exception documentation procedures are in place in order to:• Ensure that the approving supervisor both detected and then consciously approved deviations from
the policy;
• Inform other parties (Accounts Payable, Internal Audit, etc.) that the approving supervisor both
detected and then consciously approved deviations from the policy;
• Streamline the approval and payment process.
Prohibitions • No reimbursement shall be made for the costs of entertainment.
• No reimbursement shall be made for the expenses of family members or friends traveling with
OPERS employees. When an OPERS employee shares a room with a family member or friend,
OPERS will reimburse only for the single room rate.
• It is expected that generally, OPERS employees will not seek reimbursement for meals purchased
in lieu of meals provided by a conference.
• No reimbursement shall be paid until after completion of a business trip.
• OPERS employees should not utilize on-line travel services nor use travel agents that do not
provide a breakdown of travel costs sufficient to administer this policy unless supplemental
documentation is provided.
• Many Internet travel services (i.e. Expedia, Travelocity, etc.) provide package rates that may
include: airfare, hotel costs, meals and entertainment. Usually it is not possible to get an itemization
of package costs once the travel arrangements have been finalized. Therefore, after the transaction
has been completed, it can be difficult, if not impossible to determine what is included in the
packaged fee. However, during the process of booking your trip opportunities are presented to print
screens that will provide an itemized listing of what the trip package includes as well as the total
package cost. Such screens must be printed and included in the documentation submitted for
reimbursement.
• You should work with your supervisor to determine acceptable documentation before booking
OPERS business travel through these agencies.
• Utilization of these agencies always constitutes an exception to the travel policy and should be
noted as such by the supervisor when completing the F-30.
• OPERS employees covered by this policy should not accept food, transportation or reimbursement
for travel expenses from outside parties.
Prohibitions(continued)
• Snacks, meals or other food and beverage items that are not paid for as a part of conference fees
may not be accepted or consumed by OPERS employees unless employee makes arrangements to
be billed separately.
• OPERS employees may not accept transportation from third parties unless employee makes
arrangements to be billed separately. However, shuttle service to conference events that is provided
to all conference participants and was paid for as a part of conference fees, may be accepted.
• OPERS does not reimburse for alcoholic beverages.
ReimbursementProcedures
Pre-paid vs. Reimbursed
While an employee may receive reimbursement for an expense, OPERS may prepay certain
expenses. These pre-paid expenses include:
• Conference registration fees;
• Advance room deposits for overnight accommodations; and
• Airfare.
To have OPERS pre-pay registration fees and room deposits, provide a completed conference
registration form and Expense Request Form (Form F-35) to Financial Accounting. Airfare can only
be direct paid by OPERS if flight arrangements are made through OPERS designated travel agency
(currently All Points Travel).
When business travel is paid using an OPERS provided purchasing card, the traveler should
document travel expenses on a Travel Expense Report (form F-30) and submit the form F-30 to
Accounts Payable, along with all receipts and other documentation required by this policy. The
amount of travel expenses that were paid by the OPERS purchasing card should be deducted as
pre-paid credits and so noted at the appropriate space provided near the bottom right of form F-30.
This procedure should be followed even if utilization of the OPERS purchasing card satisfied 100% of
the travel expenses.
Forms
There are five primary forms and a statement of exceptions used in conjunction with travel
reimbursement. These forms and exception statement consist of:
• Travel Expense Report (Form F-30) – used to record travel related business expenses and request
reimbursement for such.
• Alternative Travel Reimbursement Determination (Form F-30A) – used to determine "air travel" cost
and "portal-to-portal" cost when modes of travel other than air travel are used.
• Alternative Airport Reimbursement Determination (Form F-30B) – used to determine “Air Travel”
cost when departing from an alternative airport.
• Out-of-State Travel Request (Form F-30-ostr) – used to estimate the cost of out-of-state travel and
document management's prior approval of the trip and of the estimated expenses.
• Expense Request Form (Form F-35) – used to request payment of expenses directly to a vendor
such as conference fees or hotel reservations paid in advance.
Form samples can be found in the appendix section of this policy.
Travel and Expense Policy – page 13
Travel and Expense Policy – page 14
All Travel Expense Report(s) (Form F-30), Expense Request Form(s) (Form F-35) and all Out ofState Travel Request(s) (Form F-30-ostr) must be approved by an appropriate supervisor in order to
be processed for reimbursement. Forms submitted to accounts payable without the necessary
signatures will be returned unprocessed.
The approval of an OPERS employee's completed Form F-30 Travel Expense Report by the
appropriate supervisor constitutes certification by the supervisor of the propriety of the reimbursement
of such OPERS employee's travel expenses. The supervisor may require any reasonable form of
verification of an expense, in addition to or in lieu of the receipts required under this rule, if he/she
determines that additional verification is necessary to his/her certification of the propriety of the
reimbursement or if required receipts are not available.
Each division director must annually provide the financial accounting section with an updated list of
designees authorized to sign Travel Expense Reports on their behalf. Reports signed by individuals
not appearing on the authorized list will not be processed.
DocumentationGeneral
• At the conclusion of a business trip an OPERS employee shall promptly complete Form F-30 TravelExpense Report, documenting travel expenses incurred, and shall submit it to the appropriate
supervisor for approval. The Travel Expense Report and required receipts must be submitted to an
accounts payable clerk within thirty (30) days of the conclusion of the trip. A written exception from
the OPERS employee's immediate supervisor explaining the reasons why a Travel Expense Reportwas submitted late shall accompany any Travel Expense Report that is submitted more than thirty
days after the trip.
• Travel Expense Reports, with other documentation required by this policy attached thereto, should
be submitted to the financial accounting section by 12:00 noon on Wednesday. Generally,
corresponding reimbursement checks will be available the following Friday (2 days). Expense reports
that have been returned to the approving supervisor, by Accounts Payable, due to missing
documentation can only be processed that week if they are returned to Accounts Payable, (with all
necessary documentation or appropriate exceptions) by 12:00 noon on Thursday.
• Receipts are required for all expenses greater than $10 per occurrence.
• Receipts are required for all service expenses incurred in connection with the operation of OPERS-
owned automobiles, all common carrier expenses, and all miscellaneous transportation expenses
including: taxicab, parking, car rental/limousine service, road tolls and public transportation charges,
greater than $10 per occurrence.
• At no time shall an OPERS employee make claim for or be reimbursed for more than his/her actual
travel expenses.
• For foreign travel, all reimbursable expenses must be converted to U.S. dollars, the exchange
rate(s) noted on the Travel Expense Report (F-30) and a copy of the credit card statement attached.
• A single (one receipt, one item) reimbursable expense of $25 dollars or less, when accompanied by
a receipt which is signed by the employee’s immediate supervisor, may be presented to the financial
accounting manager or his/her designee for reimbursement from petty cash.
Approval Process
Travel and Expense Policy – page 15
Approval Process(continued)
• Instead of reimbursing an OPERS employee for his/her travel expenses, OPERS may (upon the
employees request) make direct payment to a vendor who provides travel services for an OPERS
employee. A direct payment shall comply with the applicable rates and requirements specified in this
policy. Travel expenses that are pre-paid by or direct billed to OPERS must be documented on a
Travel Expense Report (Form F-30) as both an expense and a prepaid/direct billed deduction. This is
done so that the F-30 provides full documentation of travel costs. This requirement continues even if
all of a traveler’s expenses were pre-paid/direct billed and no reimbursement of travel expenses is
due.
• OPERS will reimburse for the cost of passports and visas required for OPERS business travel.
Immunizations that may be required for foreign travel are not reimbursable.
• An employee who is inadvertently over-reimbursed for travel expenses will have 30 days from the
date of notification of over-reimbursement, to repay the overpayment to OPERS. The employee’s
supervisor will be notified if the repayment is not made within 30 days. Outstanding repayments will
be deducted from the employee’s next travel reimbursement regardless of whether or not the 30-day
reimbursement period has been exceeded.
Meals
• An itemized receipt must be attached to a Travel Expense Report (F-30) in order to qualify for
reimbursement for any meal costing greater than $10.
Airfare
• A passenger receipt must be attached to the Travel Expense Report (F-30).
• A passenger receipt or other proof of payment must be attached to the F-30 if ticket is charged to a
personal credit card.
• An unused, non-refundable ticket must be submitted with the F-30 with an accompanying
explanation for non-use approved by the appropriate supervisor. If the unused, non-refundable airline
ticket was purchased through an electronic service, the receipt (with itinerary and cost) must be
attached to the F-30, including credit card statement with account number blacked out, if purchased
on a personal credit card. OPERS’ policy requires the employee to apply the unused ticket to the next
business trip and OPERS will reimburse the employee for the ticket change fee.
Automobile
Privately owned automobile• Documentation of mileage must be submitted on the Travel Expense Report (F-30). This includes all
intermediate destinations (i.e., specify intermediate towns and cities but not stops within a town or
city) between the commencement and termination of travel as well as all vicinity mileage after arrival
at destination.
• Reimbursement of mileage expenses incurred on OPERS business is authorized at the standard
mileage rate established by the Internal Revenue Service effective January of each calendar year.
• Reimbursement shall be made to only one of two or more OPERS employees traveling in the same
privately owned automobile.
• Any departure from utilizing the most economical mode of transportation should be explained in
writing, approved by the appropriate supervisor and must accompany the reimbursement request.
• A receipt for all gas purchases of greater than $10 must be attached to the F-30.
Travel and Expense Policy – page 16
Rental Car• A receipt for the rental car must be attached to the F-30.
• A receipt for all gas purchases of greater than $10 must be attached to the F-30.
Driving or using other non-air transportation
• Attach a copy of the Alternative Travel Reimbursement Determination (Form F-30A) to the back of
the F-30 and submit both forms to the accounts payable clerk.
Cab/Shuttle Fare
• A receipt for any cab, shuttle or limo service of greater than $10 must be attached to the F-30.
Off-site supply needs
• Expenditures must be documented on the F-30.
• Receipts are required for supplies costing greater than $10.
Registration Fees
Paid directly to vendor (in advance) by OPERS
In advance of meeting date, all conference fee requests and registrations must be submitted to an
accounts payable clerk on an Expense Request Form (F-35), with the following:
• Original completed registration application with clearly marked registration and, if applicable, room
deposit information;
• Photocopy of the registration application attached to the back of the F-35; and
• Instructions for the special handling of the warrant and/or the application.
Reimbursed to the OPERS employee
• Attach a photocopy of the registration form and a copy of the paid receipt to the back of the F-30.
Telephone and other electronic communication
• Documentation of business calls or other business communication (fax, email) for which an
OPERS employee is seeking reimbursement must be disclosed on the F-30.
• Attach receipts for all charges of greater than $10 to the back of the F-30.
• Personal calls or other personal electronic communications will not be reimbursed.
Lodging and overnight travel
Hotel receipt must be attached to the F-30 in order to qualify for reimbursement of any overnight
stay.
Approval Process(continued)
Questions regarding to the administration or interpretation of this policy should be directed to the
finance director.
Questions about a specific travel expense should be directed to the financial accounting department.
Questions about interpretation of Ohio Ethics Law (i.e. shuttle services and meals provided by third
parties) should be directed to the Legal department prior to business travel.
Questions
Travel and Expense Policy – Appendix A
Travel and Expense Policy – page 17
Sample Forms
F-30 (Travel Expense Report)
Travel and Expense Policy – page 18
Travel and Expense Policy – Appendix A
Sample Forms
F-30A (Alternative Travel Reimbursement Determination)
Travel and Expense Policy – page 19
Travel and Expense Policy – Appendix A
Sample Forms
F-30B (Alternative Airport Reimbursement Determination)
Travel and Expense Policy – Appendix A
Sample Forms
F-30-ostr (Out-of-State Travel Request Form)
Travel and Expense Policy – page 20
Travel and Expense Policy – page 21
Travel and Expense Policy – Appendix A
Sample Forms
F-35 (Expense Report)
Statutory Board Member
Scott JohnsonDirector, Department of
Administrative Services
Appointed Board Members
Robert C. SmithInvestment Expert
Governor Appointee
Warren W. TylerInvestment Expert
Treasurer of State Appointee
Zuheir SofiaInvestment Expert
General Assembly Appointee
Laurie Fiori HackingExecutive Director
The eleven-member OPERS Retirement Board is responsible for the administration and
management of OPERS. Seven of the eleven members are elected by the groups that they
represent (i.e., college and university non-teaching employees, state, county, municipal, and
miscellaneous employees, and retirees); the Director of the Department of Administrative
Services for the State of Ohio is a statutory member, and three members are investment experts
appointed by the Governor, the Treasurer of State, and jointly by the Speaker of the Ohio House
of Representatives and the President of the Ohio Senate.
Elected Board Members
Ronald C. AlexanderChairState Employees
Sharon M. DownsVice ChairRetirees
James R. TillingRetirees
Cinthia SledzMiscellaneous Employees
Barbara J. ThomasCounty Employees
Ken ThomasMunicipal Employees
Charlie AdkinsState College and
University Employees
OhioPERS Board
This policy is written in plain language for use by benefit recipients of the Ohio Public Employees RetirementSystem. It is not intended as a substitute for the federal or state law, namely the Ohio Revised Code, the OhioAdministrative Code, or the Internal Revenue Code, nor will its interpretation prevail should a conflict arisebetween it and the Ohio Revised Code, Ohio Administrative Code, or Internal Revenue Code. Rulesgoverning the retirement system are subject to change periodically either by statute of the Ohio GeneralAssembly, regulation of the Ohio Public Employees Retirement Board, or regulation of the Internal RevenueCode. If you have questions about this material, please contact our office or seek legal advice
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