(A) Generally.
(1) This policy establishes the reimbursement of travel and other business expenses incurred during the conduct of Village of Dalton business. It is the village's policy to reimburse employee's and elected and/or appointed officials for ordinary, necessary and reasonable expenses when directly related to the transaction of village business.
(2) Directly related expenses are those in which there is the expectation of deriving some current or future benefit for the village, the employee or official is actively engaged in a business meeting or activity necessary to the performance of the individual's job duties.
(3) Work related travel must be authorized in advance by the Village Council. If the need for travel is unexpected and arises between Council meetings, the Mayor is authorized to approve travel expenses up to $500. Approval of expenses exceeding $500 will require a special meeting of Village Council.
(4) Employees are expected to exercise prudent judgment regarding expenses covered by this policy. Employees submitting expenses that are not in compliance with this policy risk delayed, partial, or forfeited reimbursement.
(5) The Village Fiscal Officer is hereby authorized and directed to reimburse employees for travel expenses in accordance with the following policy.
(B) Documentation.
(1) Requests for reimbursement of mileage and expenses must be submitted on a mileage and expense reimbursement form. Each expense shall be separately identified. Forms shall be signed and dated by the employee and approved by the employee's supervisor.
(2) While original receipts are recommended for all expenses submitted for reimbursement, they are required for all expenses greater than $25. Requests for exceptions to this policy should document extenuating circumstances and approved by the Mayor or Council.
(3) Supervisor's approving expense reports are responsible for ensuring that the expenses reported are proper and reimbursable under this policy, the expense report is filled out correctly and has the required documentation, and that the expenses are reasonable and necessary.
(4) Reimbursement requests must be submitted to the Fiscal Officer within 30 days of incurrence.
(C) Reimbursable expenses.
(1) The following are reimbursable expenses, as long as they are in compliance with the applicable provisions of this policy and are for business purposes:
(a) Hotel or motel charges;
(b) Airfare, bus fair, taxi fares, or other related transportation expenses;
(c) Meals, including tips up to 15%;
(d) Car rental expenses;
(e) Personal mileage, if using own vehicle;
(f) Toll and parking charges;
(g) Conference and convention fees;
(h) Business center costs, copying/ faxing, etc.; and
(i) Other reasonable and necessary business expenses, not specifically excluded in this section.
(2) The following are not reimbursable:
(a) Airline club dues;
(b) First class airfare;
(c) In-flight movies and refreshment;
(d) Hotel room movies or other forms of personal entertainment;
(e) Alcoholic beverages;
(f) Child care costs;
(g) Personal services;
(h) Traffic fines;
(i) Tips in excess of 15% and/or tips in addition to pre-applied gratuity;
(j) Parties or gifts for village employees; and
(k) Reimbursement for personal miles in excess of the cost of airfare to the same destination.
(3) No policy can anticipate every situation that might give rise to legitimate business expenses. Reasonable and necessary expenses which are not listed may be incurred. Each employee and supervisor must use his/her best professional judgment in determining if an unlisted expense is reimbursable under the policy.
(D) Special considerations.
(1) Lodging. Prudent judgment should be used when selecting a hotel or motel. A single room with a private bath in a moderately priced business class hotel or motel is the village's standard. The employee shall notify the hotel or motel that such lodging is for a government employee and thus qualify for tax exemption of state sales tax.
(2) Personal vehicles.
(a) Employees who use personal vehicles for business purposes are required to have a valid driver's license and at least the minimum insurance coverage required by law. Mileage will be reimbursed at the currently allowable IRS rate. Miles submitted for reimbursement should be net of any normal commuting miles. Primary insurance for employees who use their persona vehicles for business purposes shall be through their own personal automobile insurance policy, and will be responsible for any damage to the vehicle, as well as for liability.
(b) The expenses related to gasoline consumed by personal vehicles are the responsibility of the employee. The owner/driver of the vehicle is responsible for all parking fines and moving violation tickets.
(3) Meals.
(a) The village provides a per diem meal allowance to employees while traveling of up to $63 per day. Meal expenses should be included on the Mileage and Expense Reimbursement Form as well as receipts for meal purchases.
(b) Exceptions to the per diem allowance are made when meals are in conjunction with official meetings, seminars, or conventions and included in the agenda program, as indicated on the registration schedule. In such cases, these meals will be paid in full.
(E) Policy exceptions. Requests for exception should document extenuating circumstances and be submitted timely to the Mayor and Village Council for review and approval.
(Res. 22-08, passed 7-18-2022)