§ 2-106. Travel; expense reimbursement.

(a)

Reimbursable expenses are limited to expenses necessarily incurred in the performance of a municipal purpose subject to the restrictions in this section. All employees, elective officials, and any other representatives of the City of Rayne shall comply with provisions set forth herein.

(b)

No claim for reimbursement shall be made for any lodging and/or meals furnished at no cost to the employee. No mileage or transportation expense will be allowed an employee when gratuitously transported by another person.

(c)

All employee travel must be approved in advance by the mayor on recommendation of the appropriate department head.

(d)

Employee travel requests are to be submitted on forms provided by the city. The requesting employee must complete and sign the form and forward the same to his department head. Employee requests for approved travel that have been recommended by the appropriate department head must be submitted to the mayor at least five days prior to the travel date. Approval of travel will be based on whether it relates to a specific subject area that currently is or is anticipated to be a major issue in the city, is consistent with the employee's development or training, or is useful for development of the city's personnel.

(e)

All lodging and commercial travel for approved travel must be arranged through the mayor's office.

(f)

Travel advances are prohibited except for overnight travel.

(g)

Reimbursement for expenses incurred during approved employee travel shall be in accordance with the following:

(1)

Common carrier must be used for out-of-state travel unless utilization of another method of travel is more cost-efficient or practical. Commercial air travel will not be reimbursed in excess of coach/economy class rates, unless space is not available in less than first or business class air accommodations in time to carry out the purpose of the travel in which case the employee will secure a certification from the airline indicating this fact. A mileage allowance not to exceed Internal Revenue Service federal guidelines per mile exists for employees using personally owned vehicles in the approved conduct of municipal business. In addition, an employee will be reimbursed with proper receipt for parking fees, ferry fares, and road and bridge tolls. However, the employee must pay all of the vehicle's operating expenses, such as fuel, repair, replacement of parts and insurance.

(2)

Meal reimbursements (including tips) may be made for day travel if travel is 12 hours or more in duration. Employees, while on travel on municipal business, shall be allowed $25.00 per meal according to the following schedule:

a.

Breakfast: When travel begins at/or before 6:00 a.m. on the first day of travel, or extends beyond 9:00 a.m. on the last day of travel, and for any intervening days.

b.

Lunch: No reimbursement will be made for lunch or travel except when travel extends over at least one night or if a traveler is eligible for both the breakfast and dinner meals. If travel extends overnight, lunch may be reimbursed for those days when travel begins at/or before 10:00 a.m. on the first day of travel, or extends beyond 2:00 p.m. on the last day of travel, and for any intervening days.

c.

Dinner: When travel begins at/or before 4:00 p.m. on the first day of travel, or extends beyond 8:00 p.m. on the last day of travel, and for any intervening days.

(3)

Only the following expenses incidental to travel shall be reimbursed:

a.

Communication expense relative to official municipal business. (Receipts required for over $3.00.)

b.

Extraordinary expenses with prior approval from the mayor.

c.

Registration fees at conferences.

d.

Charges for storage and handling of equipment.

e.

Cost of public ground transportation such as buses and taxis is reimbursable when the expenses are incurred as part of approved travel. For each transaction over $15.00, a receipt is required.

f.

Tips for baggage handling not to exceed $1.00 per bag.

g.

When using a motor vehicle on municipal business, necessary motor vehicle storage and parking fees, ferry fares and road and bridge tolls. For each transaction over $5.00, a receipt is required.

(4)

Requests for reimbursement are to be submitted on forms provided by the municipality. The requesting employee, elected official, or other representative of the city must sign the completed form and forward the same, along with adequate records as defined by the Internal Revenue Service, to the mayor for approval. In the case of any elected official or other representative of the city, the finance committee must approve the request for reimbursement.

a.

In order to satisfy the substantiation requirement as defined by the Internal Revenue Service, employee, elective official or any other representative of the city, must, at a minimum, substantiate the following four elements of each expense or item required to be reimbursed:

(1)

The amount of the expense or item;

(2)

The time and place of the travel, entertainment, amusement, recreation, or use of the facility or property, or date and description of the gift;

(3)

The business purpose of the expense or any other item; and

(4)

The business relationship to the taxpayer of the persons entertained, using the facility or property, or receiving the gift.

(Code 1958, § 2-41; Ord. No. 940, 12-8-97; Ord. No. 1097, 12-12-16)