(A) Covered individuals.
(1) All employees who incur approved business expenses are reimbursed. Employees who travel out of town on county business are reimbursed for their transportation, meals, lodging and certain miscellaneous expenses while away from home up to the limits described in this policy.
(2) Local transportation expenses for required business travel, other than commuting to and from work, are reimbursed. Employees are paid a flat mileage rate for use of their own vehicles, plus parking and tolls. Taxicab, subway and bus fares also are reimbursed.
(B) Mileage reimbursement policy.
(1) When it is convenient for employees to use their personal vehicles for county business, they are reimbursed for business travel at the approved per-mile rate set by the Fiscal Court. Local travel expenses between the employee’s home and assigned work location are not reimbursable. However, if employees are required by business necessity to travel from home directly to a site other than their assigned work location, the county will reimburse them for the difference between the mileage in their normal commute to their assigned work location and the total miles driven on business.
(2) The mileage reimbursement rate is determined using the American Automobile Association (AAA) Daily Fuel Gauge Report for Kentucky for regular unleaded gasoline. The gasoline cost used for the calculation is located on the AAA website at http://198.6.95.31/kyavg.asp. The reimbursement rate will be caluclated quarterly during the final calendar week of the quarter. If appropriate, the reimbursement rate will fluctuate and be changed on January 1, April 1, July and October 1 as follows:
AAA Average Weekly Fuel Cost | Reimbursement per Mile
|
$.01 to $1.499 | 32 cents per mile |
$1.50 to $1.699 | 33 cents per mile |
$1.70 to $1.899 | 34 cents per mile |
$1.90 to $2.099 | 35 cents per mile |
$2.10 to $2.299 | 36 cents per mile |
Greater than $2.299 | 36 cents + 1 cent for every 20 cent increase |
(3) When using a private vehicle for county purposes, the employee assumes liability for the vehicle. All employees who use their personal vehicles for company business must have a current driver’s license and vehicle liability insurance in the minimum amounts required by state law. Otherwise, the vehicle is not authorized for company use.
(C) Meal expense.
(1) An employee is eligible for reimbursement for meal expenses while traveling for the county’s business if the travel requires an absence during the mealtime hours set forth below and the employee must be in travel status during the entire mealtime. For example, to be eligible for breakfast reimbursement, an employee must leave at or before 6:30 a.m. and return at or after 9:00 a.m. This requirement applies to all meals.
Meal | Authorized Travel Times | Maximum Reimbursement (Non-High Rates) | Maximum Reimbursement (High Rates) |
Breakfast | 6:30 – 9:00 a.m. | $7 | $8 |
Lunch | 11:00 – 2:00 p.m. | $8 | $9 |
Dinner | 5:00 – 9:00 p.m. | $15 | $19 |
Maximum daily rate | Overnight only | $30 | $36 |
(2) Per-meal limits apply to travel not involving an overnight absence. If the travel requires the employee to be absent overnight, the maximum daily amount may be spent in any combination of meals. The list of high-rate areas recognized by the Kentucky Secretary of the Finance and Administration Cabinet for state travel expense purposes is used by the county. A copy of the Travel Expense High Rate Areas is kept in the Judge/Executive’s office.
(3) Under no circumstance will employees be reimbursed for the purchase of any alcohol or tobacco products.
(D) Lodging expense.
(1) Employees will be reimbursed for the actual cost of lodging if:
(a) The lodging is determined to be the most economical; and
(b) A receipt is provided to substantiate the expense.
(2) Reimbursement for lodging must not exceed the cost of a single room rate, except that if employees share lodging, each employee will be reimbursed the lesser of the single rate or 1/2 the double rate.
(E) Miscellaneous expense. Other expenses may be reimbursed subject to approval by the Fiscal Court. These expenses must be necessary to the employee’s travel and substantiated by proper receipts.
(F) Documentation of expenses. Employees must document business expenses on a Business Expense Record to receive reimbursement. This document must be completed by the employee, approved by the Department Head and submitted to the Finance Officer within 30 days of the incurred expense. Expenses must be documented with receipts and/or other proof of expenditures attached to the form. Without this documentation, reimbursement can only be made with explicit approval by the Fiscal Court.
(G) Reimbursements. Reimbursement for expenses are made by check and normally made within 3 weeks of the completed documents being provided to the Finance Officer.
(Order passed 8-26-2003; Am. Order 8, passed 9-27-2005)