Part 3 – ASSOCIATION & HEADQUARTERS
SECTION: Financial Administration
POL 3-020 Pr
Travel expense Guidelines
Effective date: May 1, 2010
Approval date: February 19, 2010
Last revised: February 19, 2010
Cancelled date:
Reference: BD 10/1980, 10/1982, 09/1983, 04/1986, 10/1986, 04/1987,
09/1989, 07.1990, 07/1991, 07/1992, 03/1996
Cross reference:
PROCEDURES
Claiming reimbursement of expenses
1. Expense reimbursement forms for all expenses are required to be submitted within 45 days of the date the expense was incurred. Unless otherwise approved by the Treasurer, reimbursement for expenses over 45 days old will not be made. (See Exhibit A – Travel Expense Summary)
2. Receipts are required for all expenses, with the exception of:
(a) Tips made in cash
(b) Meals paid in cash that do not exceed $15 (generally, fast food, food carts, stadium vendors, etc.)
3. A detailed description of the expense is required when no receipt is submitted.
4. Expense reimbursements will be paid in United States or Canadian dollars. The Traveler should indicate which currency is to be used. When currency conversions are required, the Traveler should include an indication of how the conversion was performed. When using a credit card statement or bank statement as evidence of the calculation, the Traveler should include a redacted version of the statement.
Approving expenses
1. A copy of the travel itinerary and the completed Travel Expense Summary form should be sent to the appropriate staff liaison at ARMA Headquarters as soon as reservations are made. The information on the documents will be used to facilitate reservations for hotel rooms when provided by ARMA, for meal planning, for locating Travelers, etc.
2. The appropriate staff liaison at ARMA Headquarters is responsible for initial review and approval of expenses.
3. Generally, travel that has been budgeted for should be considered approved. However, it is recommended that travel plans be discussed with the person(s) responsible for travel oversight prior to booking travel.
4. Approval of travel expenses for the Executive Director, ARMA Board members and all other persons traveling on ARMA business is at the discretion of the officers and will be within the bounds of the approved budget of the Association.
5. Approval of travel expenses for ARMA headquarters staff is at the discretion of the Executive Director and will be within the bounds of the approved budget of the Association.
Combining ARMA travel with other travel
1. Any increase in travel costs that results from combining official ARMA travel with personal or company travel (i.e., non ARMA business), is to be paid by the Traveler.
Changing travel plans
1. Travelers will not be reimbursed for any charge to change an airline flight reservation, hotel guarantee or other penalty unless it is a direct result in a change in the Traveler’s schedule by request of ARMA, or is directly related to a personal or family emergency.
2. Changes to travel plans due to circumstances beyond the Traveler’s control, including but not limited to weather, mechanical breakdowns of third party transportation, disruption of transportation systems, etc., which result in expense to the Traveler will be reimbursed.
Charges, fees and taxes
1. ARMA International is not responsible for lost or stolen baggage or other items while the Traveler is traveling on ARMA business. ARMA will not reimburse the Traveler for insurance deductibles or other costs incurred, with the exception of limited sundries and medically necessary medications and prescriptions.
2. ARMA will reimburse baggage fees when charged by the airlines for the first checked bag. Excess baggage or oversize baggage charges will not be reimbursed, except when the Traveler is carrying excess baggage at the direction of ARMA (i.e., brochures, handouts, equipment, etc.).
3. ARMA will not reimburse Customs Duties unless such Duties are incurred by the conveyance of ARMA property or goods for sale.
4. Taxes directly related to official ARMA travel, including, but not limited to airport taxes, entry and exit taxes, etc. are reimbursable.
Passports and Visas
1. For ARMA staff, the cost of obtaining or renewing a passport, including photographs, is a reimbursable expense, so long as the Traveler is required by ARMA to travel internationally.
2. For a non-ARMA staff Traveler, the cost of obtaining or renewing a passport is reimbursable only when ARMA business travel is the sole reason for obtaining or renewing a passport.
3. The cost of visas and related expenses are reimbursable for all Travelers when required for official ARMA travel.
4. The cost of expedited services is not reimbursable unless required to meet ARMA travel requirements.
Booking travel
1. Travelers, in most instances, should make their own transportation arrangements to minimize the impact upon ARMA staff. The most preferable method is to make the reservation online directly with the airline (no up charge) or with an online service such as Expedia, Travelocity, etc. (minimal up charge). If the Traveler can obtain lower fares via the employer’s travel agency, where permissible, the Traveler should utilize that option for reservations. Full service travel agents may be used. Travelers should understand that travel agents generally charge a service or booking fee. Consideration should be given to utilizing travel agents with 24 hour availability for emergencies.
2. Travelers with higher level frequent flyer status generally obtain special reservation numbers to expedite travel arrangements and emergency changes. Note that most airlines now charge for reservations made by phone.
3. For Travelers who do not wish to incur the cost of a reservation on their personal credit card, the ARMA staff liaison may use their ARMA credit card to complete the purchase of the booking. The Traveler should identify the arrangements and make note of the preferred reservation times, or complete a booking and place the booking on hold, then contact the ARMA staff liaison to purchase the booking on their behalf.
4. Reimbursement for transportation will be permitted only for common carriers. Although the selection of the mode of transportation is at the Traveler’s discretion, the cost of the selected mode should not exceed the cost of air transportation between home and destination.
Air transportation
1. Travelers should make their own air travel reservations. The reservation should be made early enough to qualify for the lowest possible coach fare and preferably at least 30 days prior to the date of travel, whenever reasonable.
2. In general, all Travelers should obtain non-refundable fares. Fares for round trip air travel within the United States and Canada should not exceed US$750. International round trip air fares should not exceed US$1200. The ARMA staff liaison must be notified prior to purchase of any fare that is in excess of these amounts or when a refundable fare is being purchased. The ARMA staff liaison will work with the Traveler to identify alternate arrangements or approve the expense in advance and adjust the travel budget accordingly.
3. Travel using low cost airlines is not required. While cost is always a consideration, reliability, safety, and alternate options to reach the Traveler’s destination are higher priorities.
4. Frequent flyer program benefits must in no way influence flight selection when significantly lower fares are available on comparable airlines at comparable times.
5. ARMA will not pay for upgradeable airfare if a lower coach fare is available. Travelers will not be reimbursed for any upgrade related expenses.
6. When applicable, Saturday night or other additional night stays may be considered when the airfare savings exceeds reasonable and usual business expenses (lodging and meals). If the additional hotel and meal costs do not offset the airfare savings, the Traveler will be required to reimburse ARMA for the additional costs.
Airport transfers and parking
1. In most instances, ARMA Headquarters will arrange local transportation in the city where an ARMA sponsored event is being held. Travelers are required to use the pre-arranged transportation services. Travelers will not be reimbursed for alternative means of transport unless the ARMA arranged transportation is unavailable.
2. Transportation to or from the Traveler’s home and the airport is reimbursable. Travelers should consider the cost of airport parking against airport shuttles, taxi, private car or limousine services. In general, Travelers are expected to use good judgment in selecting airport transportation, taking into account departure and arrival times, personal safety, and less costly options. When using private car or limousine services, Travelers are expected to opt for shared rides unless unavailable.
3. Airport parking charges are also reimbursable. Again, Travelers should take into account less costly options, including long term parking lots, off-airport locations, etc. Guiding principles should include departure and arrival times and safety. Extremely costly airport parking services (valet versus self-park) and ancillary services (car washes, oil change services, etc.) are not reimbursable.
Rental cars
1. In general, rental cars are not reimbursable when alternate means of transportation are available or have otherwise been arranged by ARMA HQ.
2. Use of rental cars for staff must be explicitly approved by the Executive Director.
3. Most credit cards, including the ARMA credit card, provide minimal insurance coverage for rental cars. In addition, some personal auto insurance policies provide coverage for rental cars. In most instances, additional insurance coverage from the rental car company is not required. However, the Traveler is obligated to ensure that adequate insurance coverage has been obtained.
4. When considering rental car use, the Traveler must also consider related parking fees and the cost of fuel and tolls.
5. Travelers should avoid “discount” car rental companies as these companies tend to go over a returned vehicle with a fine tooth comb and claim every small bit of damage against the driver’s insurance, particularly when the driver has not purchased insurance from the rental car company.
Use of personal vehicles
1. Travel by personal car in lieu of commercial airlines is allowed if mileage reimbursement would not exceed the lowest available airfare normally utilized. The rate for mileage reimbursement will be the current rate set by the Internal Revenue Service as the “Standard Mileage Rate”. The Traveler will be reimbursed to a maximum of the airfare, plus normally incurred airport transportation or airport parking, as appropriate, at each end of the Traveler’s itinerary.
Tolls, parking, fuel, parking and moving violations
1. Tolls and parking expenses are reimbursable for Travelers using rental cars or their personal vehicles. Fuel is reimbursable for rental cars only.
2. Parking and moving violations charges are not reimbursable. Penalties incurred by using electronic toll collection lanes without the appropriate transponder will not be reimbursed.
Lodging
1. Lodging at ARMA events will usually be arranged by ARMA Headquarters. Travelers must utilize the lodging arrangements provided by ARMA International. In most instances the cost of lodging will be submitted to a master bill and the Traveler will be responsible for incidentals. Travelers may not be released from the master bill. In general, ARMA will pay for lodging from the night prior to the beginning of the event or meeting through and including the night of the last day of the meeting or event. For certain events, Travelers will be advised of the number of nights of lodging that will be provided or reimbursed by ARMA. Where possible, Travelers should seek to minimize the number of nights of lodging required. However, Travelers should make every attempt to arrive far enough in advance of the meeting or event so that unexpected travel delays will not jeopardize their contributions to the meeting or event. In addition Travelers should schedule return transportation in a manner which does not cut short their attendance at the meeting or event.
2. Travelers attending other conferences or events as a representative of ARMA should utilize hotels recommended by the event organizer. For all other lodging choices, Travelers should obtain reasonable accommodations taking into account safety, travel distance to the ultimate destination, cost of transportation, availability of meals, etc. Frequent stay programs should not affect hotel selection.
Meals
1. Meals and beverages will be reimbursed up to a total of US$75 per day. This amount is not to be seen as a per diem or a daily entitlement. Rather it is intended to set a reasonable guideline for assuring that Travelers are able to be reimbursed for meals appropriately during their travel. Certain travel markets may require a greater daily expense, but Travelers are urged to make every effort to stay within the following meal guidelines:
Breakfast: $15
Lunch: $20
Dinner: $40
2. Within the daily reimbursement limit, ARMA International will reimburse the cost of beverages that are consumed as incidental to a meal during the course of travel relating to official ARMA business. This applies equally to alcoholic and non-alcoholic beverages. Beverages consumed at a bar prior to or after a meal will not be reimbursed. The cost of food consumed should always exceed the cost of beverages consumed at the meal. The sole exception to this guideline is that non-alcoholic beverages consumed at an airport or on an aircraft at any time during travel may be reimbursed due to the changing regulations of air travel security. Such reimbursement will not count against the daily reimbursement limit.
3. In instances where meals are provided by the Association, or considered part of the hotel room rate, or otherwise not needed during travel, the daily maximum will be adjusted accordingly. The intent of this statement is to ensure that the Association is not paying for a meal in addition to a meal cost that has already been accounted for during a meeting or other event. For good reason, exceptions to this guideline will be considered.
4. Room service expenses are reimbursable, within the daily meal reimbursement limit. Travelers should use discretion in utilizing room service and carefully review the check that is presented. In many cases a gratuity is included in the charges and no additional gratuity needs to be added.
5. Expense reimbursements for meals purchased by the Traveler for others must include the full name(s) of all persons, their affiliation (if not apparent), and the purpose of the expense (if not apparent). Travelers should use extreme discretion in purchasing meals for others and be prepared to provide a business justification.
Incidentals
1. Incidental expenses will not be reimbursed. Such expenses include, but are not limited to:
· Mini-bar charges
· In-room movies or other entertainment charges (including charges for headphones on airline flights)
· Purchases at a hotel or airport gift shop
· ATM fees for domestic travel
· Expenses directly relating to individuals who are not authorized to travel on ARMA business and are not party to business with ARMA International
Frequent flyer miles, frequent stay points, other frequent traveler and travel points programs
1. All credits obtained by Traveler in the course of official ARMA business travel are the property of the Traveler, with the exception of credits or points obtained by ARMA International through use of the Association’s credit cards or other travel programs. Travelers should not select an airline or a hotel solely on the basis of program affinity.
2. At the Traveler’s discretion, the Traveler’s miles or points may be used for upgrades, free travel, or free hotel stays. These benefits may be used in conjunction with ARMA travel and may be used to extend travel or otherwise leverage ARMA business travel, to the extent that the use of such miles or points do not increase the Association’s expenses. Travelers who use their own miles or points in lieu of ARMA reimbursement for permitted travel will not be reimbursed for such use.
Valet laundry
1. Reimbursement for hotel laundry (valet) services is not reimbursable except for necessary laundering services on trips of over five nights’ stay (or consecutive trips – trips with less than 48 hours at home between arrival and departure – cumulatively totaling five nights or more), and then only to a maximum of US$50 per trip. Consideration will be made for exceptions when ARMA travel is at the end of or between business travel required by the Traveler’s employer.
Airline Clubs
2. Reimbursement of airline club expenses, either annual or day passes, is not allowed except for ARMA staff whose annual ARMA business-related travel regularly exceeds 50,000 miles or 60 segments. For such individuals, one airline club annual membership will be provided. Reimbursement of airline club memberships should be treated within appropriate taxable income guidelines published by the Internal Revenue Service, and tax liabilities are the responsibility of the Traveler.
Insurance
1. Obtaining flight insurance, including, but not limited to supplemental life insurance, lost luggage insurance, trip protection insurance, etc., is at the option of the Traveler and is not reimbursable. Traveler should review the terms and conditions of insurance coverage provided by the credit card company and/or homeowner’s insurance policy as an automatic option for this sort of coverage. In addition, international air travel provides certain standards for airline reimbursement for lost luggage.
2. Medical insurance for international travel is covered and reimbursable. Medical insurance for Travelers is intended for short-term coverage during the period of time the Traveler is on official ARMA business and such insurance is not available as part of the Traveler’s normal medical insurance coverage.
3. Emergency Medical Evacuation insurance, as a separate policy, is not reimbursable for travel within Canada and the United States. It is the Traveler’s responsibility to purchase this medical coverage when needed. If the Traveler will regularly need this coverage during the course of a year and an annual policy is less expensive than individual short term policies, the Traveler may purchase an annual coverage plan.
International currency exchange
1. When traveling internationally, Travelers may claim expenses inclusive of fees for currency exchange and ATM charges. Travelers are encouraged to make purchases using credit cards whenever possible.
Internet Charges
1. Internet usage charges in hotels may be submitted for reimbursement. Internet usage charges incurred elsewhere (at Internet cafes, at airports, etc.) during the course of travel may be submitted for reimbursement. Where high speed Internet is not available and the Traveler must use a modem to connect, the cost of the modem connection is reimbursable, although Travelers are cautioned to limit the use of modem connections and terminate the connection as quickly as possible to reduce the expense.
2. Whenever possible, Travelers should make use of free Internet access services; or, while at ARMA Headquarters, utilize Internet access at ARMA Headquarters offices.
Telephone Charges
1. Telephone charges are a key area of concern for expense control. In general, hotels charge considerably more than the average cost of a telephone call. Travelers should always ask the hotel for an explanation of charges that may be incurred prior to using hotel phone systems for calls or modem connections.
2. In general, ARMA will pay for a daily call home of a reasonable length. Travelers are encouraged to use calling cards, cell phones, or phones provided by the Association whenever possible.
3. Cell phone charges directly attributable to ARMA business needs are reimbursable. This may include roaming charges, overages of minutes, etc. A Traveler incurring roaming charges from calls to their home while on ARMA business may submit the expense.
4. At certain times, ARMA Headquarters may distribute prepaid calling cards to staff or volunteers for the purpose of calling home or conducting ARMA business telephonically. It is expected that such calling cards will be used with discretion and that they will be returned to ARMA when no longer needed for ARMA business.
Issuance and Use of ARMA Credit Cards
1. ARMA International issues credit cards to the officers, the Executive Director, and ARMA staff Directors and some staff managers who frequently travel on behalf of ARMA. The credit card is issued with the express understanding that it is to be used for ARMA business expenses only.
2. Only the named cardholder may incur charges against the card.
3. The card may not be used to obtain cash.
4. Expenses incurred on the card must be reported monthly by the 5th day of the month. Original receipts should accompany the expense report.
5. Charges that are not reported on the expense form will be considered personal / unauthorized charges and are the responsibility of the cardholder.
6. Abuse of the credit card may result in loss of credit card privileges and disciplinary action. In the case of ARMA staff, disciplinary action up to and including termination of employment may result. In the case of non-ARMA staff travelers, disciplinary action in accordance with the Association Bylaws may result.
7. In addition, applicable civil or criminal law penalties may be sought by ARMA International.
Questions about previous Policies & Procedures? Contact Connie Hardy, Corporate Secretary.