PAYROLL SERVICES - cobbk12.org · Chapter 1: Authorization ... 22 CCSD In-service/Meeting Mileage Reimbursement ... Cobb County School District September 22, 2017 PAYROLL SERVICES

PAYROLL SERVICES

Travel Regulations and Procedures

User Guide for Cobb County Employees

9/22/2017

Created for:

The Cobb County School District

514 Glover Street

Marietta, Ga. 30060

(770) 426-3300

Created by:

CCSD Financial Services

Payroll Services

440 Glover Street

Marietta, GA 30060

Cobb County School District September 22, 2017

PAYROLL SERVICES

Travel Regulations and Procedures Page 2 of 47

Revision Chart The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should summarize the changes as possible.

Date Author Description of Changes

4/24/13 Kim Coonfield Initial Document Conversion

8/28/13 Paige Smith On page 6 change name from Marie Patton to Brigitte (Gitty) Landrum, phone number is the same.

On page 20 rates, change to look like “$0.565” per mile and update verbiage regarding January 2013 effective rate.

On page 42 just under the title Appendix A before the forms are listed please add “All forms must be typed”

2/21/14 Paige Smith Page 11 meals associated with overnight travel

Page 12 out of state travel meal per diem rates

Page 13 out of state travel meal per diem rates

Page 14 one day travel outside 50 mile radius per diem

Page 19 IRS regs. on expense reimbursement

Page 21 mileage rate change

Page 25 IRS regs. on expense reimbursement

Page 30 baggage handling/excess fees

Page 32 travel advance changes

Page 33 IRS regs. on expense/advance reimbursement

Page 39 IRS regs. on expense/advance reimbursement

3/24/14 Paige Smith Page 9 Chief officer changed to Central Office

1/21/15 Paige Smith Page 21 Mileage reimbursement rate

7/15/15 K. Coonfield Page 6 change contact names

7/15/15 K. Coonfield Page 7 add definitions for Local & Out-of-Town/Overnight Travel

10/01/15 K. Coonfield Page 13 updated Federal Per Diem Rates effective Oct. 1, 2015

10/21/15 K. Coonfield Update Form Bank website address

11/19/15 K. Coonfield Pg. 31-32 Update Unallowable Expenses

11/24/15 K. Coonfield Pg. 48 add information regarding $5.00 per night hotel tax

7/19/2016 K. Coonfield Added definition: Incidental Travel Expenses

7/19/2016 K. Coonfield Pg. 21 Update Mileage reimbursement rate

9/15/2016 K. Coonfield Pg. 12 Update High Cost Areas, Pg. 13 Update Federal PDM Rates effective Oct. 1, 2016


PAYROLL SERVICES


6/21/2017 K. Coonfield Pg. 21 Remove 2016 mileage reimbursement rates

9/01/2017 K. Coonfield Pg. 11 Update In-state overnight travel per diem to include day of departure and day of return at 100% as of September 1, 2017

Pg. 12 Update In State & High Cost Area per diem examples

Pg. 13 Clarified time of departure related to meals out of state

Pg. 26 Business & First Class airfare updated to now include Alaska & Hawaii

Pg. 35 Clarify Registration payment options

Pg. 42 Clarify allowable/non-allowable Procurement Card use

Table of Contents PAYROLL SERVICES ................................................................................................................................................. 1

Revision Chart ........................................................................................................................................................... 2

Introduction ............................................................................................................................................................... 6

Definitions .................................................................................................................................................................. 6

Chapter 1: Authorization for Travel .................................................................................................................. 8

General Provisions ................................................................................................................................................. 8

Employee Authorization for Out-of-Town/Overnight Travel FS-125 ......................................... 9

Reimbursable Travel Expense Exceeding Maximum Employer Cost ....................................... 10

Travel Status and Taking Personal Leave or Annual Leave ........................................................... 10

Chapter 2: Meal Expense .................................................................................................................................... 11

Meals Associated with Overnight Travel in the State of Georgia ................................................ 11

Meals Associated with Overnight Travel outside the State of Georgia .................................... 13

Meals Not Associated with Overnight Travel ........................................................................................ 14

Meals While Taking Leave ............................................................................................................................... 15

Meals Allowed to be Paid with Procurement Card ............................................................................. 15

Documentation Relating to Meals (see also Chapter 9) .................................................................. 15

CHAPTER 3: LODGING EXPENSE .................................................................................................................. 16

General Provisions .............................................................................................................................................. 16

Authorization for Lodging within the 50 Mile Radius ...................................................................... 16

Reimbursement of Lodging Expense ......................................................................................................... 16

Sharing Lodging .................................................................................................................................................... 16

Lodging Expense Incurred While Taking Leave .................................................................................. 17

Required Documentation of Lodging Expense ..................................................................................... 17


PAYROLL SERVICES


Lodging Tax Exemptions: State of Georgia Only .................................................................................. 17

Hotel $5.00 Occupancy Fee in State of Georgia .................................................................................... 18

County and Municipal Excise (Occupancy) Tax Exemption for Local Governments........ 18

State Sales and Use Tax Exemption for Local Governments ......................................................... 19

50-MILE RADIUS MAP FOR LODGING....................................................................................................... 20

CHAPTER 4: TRAVEL BY EMPLOYEE’S PERSONALLY OWNED VEHICLE ........................................ 21

Mileage Reimbursement Rate for Use of Employees Personally Owned Vehicle ............... 21

Determination of Business Miles Traveled ............................................................................................ 21

Prohibited Mileage Reimbursement .......................................................................................................... 22

CCSD In-service/Meeting Mileage Reimbursement........................................................................... 22

Reimbursement for Parking Fee and Toll Expense ............................................................................ 23

Required Documentation of Mileage, Parking and Toll Expense ................................................ 23

Travel Status and Allowable Mileage Reimbursement .................................................................... 24

CHAPTER 5: TRAVEL BY RENTED OR PUBLIC TRANSPORTATION .......................................................... 25

General Provisions .............................................................................................................................................. 25

Commercial Air Transportation ................................................................................................................... 25

Baggage Fees .......................................................................................................................................................... 26

Upgrade to Non-Coach Travel ....................................................................................................................... 26

Indemnification Received Due to Travel Inconvenience Imposed by Airline ...................... 27

Rental of Motor Vehicle .................................................................................................................................... 27

Travel by Mass Transportation, Taxi or Airport Van ........................................................................ 27

Required Documentation of Expense ........................................................................................................ 28

CHAPTER 6: MISCELLANEOUS TRAVEL EXPENSE ................................................................................... 29

Telephone/Internet Access/FAX Expense.............................................................................................. 29

Internet Usage Charges ..................................................................................................................................... 29

Books & Other Education Aids/Stationery/Supplies/Postage Expense ................................. 29

Reimbursement for Baggage Handling & Excess Baggage Fees .................................................. 29

Registration Fee .................................................................................................................................................... 29

Visa/Passport Fees ............................................................................................................................................. 30

Unallowable Expenses....................................................................................................................................... 30

CHAPTER 7: TRAVEL ADVANCES AND PREPAID EXPENSE ................................................................... 32

Authority to Advance Cash for Travel ....................................................................................................... 32

Purpose and Intent of Cash Advance for Travel .................................................................................. 32

Approval of Cash Advance for Travel ........................................................................................................ 32


PAYROLL SERVICES


Timing and Amount of Cash Advance ....................................................................................................... 32

Recovery of Cash Advance Made for Specific Trip.............................................................................. 32

Travel Advance Procedures............................................................................................................................ 33

Prepaid Expense Procedures ......................................................................................................................... 33

CHAPTER 8: REIMBURSEMENT PROCEDURES ......................................................................................... 35

Registration Payment/Reimbursement Procedures ......................................................................... 35

Required Documentation of Travel Expense......................................................................................... 35

Final Approval and Submission of Travel Reimbursement Form .............................................. 37

Receipts Required for Travel ......................................................................................................................... 37

CHAPTER 9: TRAVEL PROCEDURE FOR EMPLOYEE GROUPS ............................................................... 39

Employee(s) Traveling With Students ..................................................................................................... 39

Employee Group Meal/Lodging Expense Covered by Contract................................................... 40

Employee Group Meal/Lodging Expense not Covered by Contract .......................................... 40

Employee Group Meals ..................................................................................................................................... 40

CHAPTER 10: PROCUREMENT CARDS ..................................................................................................... 42

Procurement Cards ............................................................................................................................................. 42

APPENDIX A: COBB COUNTY SCHOOL DISTRICT TRAVEL FORMS ............................................................ 43

Authorization for Out-of-Town / Overnight Travel (FS-125):..................................................... 43

Employee Expense Statement for Out-of-Town / Overnight Travel (FS-100):................... 44

Employee Expense Statement for Local Mileage (FS-156): ........................................................... 45

Travel Status and Allowable Mileage Reimbursement .................................................................... 45

Certificate of Exemption of Local Hotel/Motel Excise Tax ............................................................. 46

(Occupancy Tax) (FS-137).............................................................................................................................. 46

State Sales and Use Tax Certificate of Exemption (ST-5)................................................................ 46

Request for Check (FS-118) ........................................................................................................................... 47

Payroll Request for Check for Travel Expense Prepayment (FS-119) ..................................... 47

Travel Expense Check List (FS-412) .......................................................................................................... 47


PAYROLL SERVICES


Introduction

These procedures are for the guidance of all Cobb County School District personnel required to travel in the performance of their official duties. These procedures govern all travel-related expenditures made from Central Office/County Funds, School Allotment (County) Funds and Student Activity Funds

Travel procedures are established to outline what constitutes reasonable and necessary travel expenses and to provide uniformity in approving, reporting and reimbursing travel expenditures. These procedures also allow for flexibility when unusual travel circumstances arise.

This document includes procedures for local and out-of-town / overnight travel, and procedures to receive travel reimbursement and advances.

Employees may not receive dual reimbursement for the same expenses. If expenses reimbursed to the employee by the Cobb County School District are subsequently reimbursed to the employee by another source, the employee must refund to the School District the amount received from the other source.

The Financial Services Division website is available to employees on the Intranet located at http://support.cobbk12.org/finance/. This site provides access to the Form Bank and Travel Procedures as well as financial-related forms for other Financial Services departments.

Employees with questions concerning Travel Procedures should contact Diana Condon at

[email protected] or 770-426-3338. Employees can also contact Kim Coonfield at [email protected] with travel-related questions.

Definitions

COMMERCIAL TRANSPORTATION means any entity that offers transportation of people or goods to the public for pay. See Chapter 5-Travel by Rented or Public Transportation.

COUNTY AND MUNICIPAL EXCISE TAX means the local taxes charged by hotel/motels for lodging. This tax is separate from the state sales tax. See Chapter 3-Lodging Expense.

EMPLOYEE TRAVEL EXPENSE STATEMENT means the accounting document required at the end of each trip and is used to reimburse an employee for travel expenses incurred while on official business and close the trip.

FEDERAL PER DIEM RATE: means the maximum allowance for expenses of employees who are on travel status.

http://support.cobbk12.org/finance/

mailto:[email protected]



PAYROLL SERVICES


FINANCIAL SERVICES WEB SITE: http://www.cobbk12.org/centraloffice/finance/. This link is the official web site for the Financial Services Division.

HEADQUARTERS means the office at which the responsibilities of the individual are normally carried out unless directed otherwise by the Superintendent. The employee's official job description may be the basis used to determine the headquarters.

HIGH COST AREA means any area within Georgia in which meal expenses may be reimbursed at a higher amount than the limits that otherwise apply to travel within Georgia.

INCIDENTAL TRAVEL EXPENSES means actual incidental expenses such as fees and tips to porters, baggage carriers, bellhops, hotel housekeeping, stewards, and stewardesses, and hotel staff.

LOCAL TRAVEL means travel within the state of Georgia and includes expenses related to mileage, parking and tolls for same day travel only.

LODGING means a hotel, motel, inn, apartment, or similar entity that furnishes lodging to the public for pay. See Chapter 3-Lodging Expense.

MISCELLANEOUS TRAVEL EXPENSE means a necessary and reasonable expense incurred by a state employee while traveling on official business. This term does not apply, however, to meals, lodging, mileage, or transportation costs.

NORMAL COMMUTING MILES means the miles traveled on a regular (usually daily) basis from an employee’s residence to the location most frequently associated with work performed outside of that residence (generally, headquarters). This should be a standard distance that does not change from one reimbursement request to the next.

OUT-OF-STATE / OVERNIGHT TRAVEL means travel out of the state of Georgia, or requires overnight lodging, meal per diem and commercial transportation within Georgia.

POINT OF DEPARTURE means the beginning location used to calculate reimbursable miles traveled in a personal vehicle. For the normal workweek, the point of departure will be either the employee's residence or headquarters. During weekends and holidays, employees should use the actual point of departure to calculate travel mileage.

TRAVEL ADVANCE means any payment to an employee for travel expenses that will be incurred for a scheduled future trip. See Chapter 7-Travel Advances and Prepaid Expense.

TRAVEL EXPENSES means meal, lodging, mileage, transportation and miscellaneous expenses. TRAVEL PREPAID EXPENSE means to prepay travel expense directly to a vendor or employee

for airfare, lodging or car/van rental. The request must be submitted to Payroll Services using the applicable Travel Prepayment Form.

TRAVEL STATUS is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District.

http://www.cobbk12.org/centraloffice/finance/


PAYROLL SERVICES


Chapter 1: Authorization for Travel

General Provisions

Travel prepayment and/or reimbursement is authorized for the following expenses:

Per diem for meals during overnight lodging and for certain circumstances when there is no overnight lodging, not to exceed limits detailed in Chapter 2;

Actual cost for lodging expenses, see Chapter 3;

Mileage for use of employees personally owned vehicle, see Chapter 4;

Actual cost for transportation expenses, including parking and toll fees, see Chapter 5; and

Certain miscellaneous expenses associated with travel, see Chapter 6.

The specific policies regarding travel expense prepayment and/or reimbursement, limitations and documentation are outlined in the following chapters.

Travel status is defined as the duration of time an employee is on authorized/approved travel to a destination where official business will be conducted on behalf of Cobb County School District.

Travel status generally begins when an employee departs from their residence or headquarters for travel to the approved destination where official CCSD business is conducted. Travel status generally ends when an employee returns to their residence or headquarters from the approved destination where official CCSD business was conducted.

Extended travel, for personal reasons, which occurs prior to a reasonable time of departure necessary to carry out official District business, must be documented with an approved Report of Absence form.

Extended travel, for personal reasons, which occurs after a reasonable time of return from carrying out official District business, must be documented with an approved Report of Absence form.

Travel expenses reimbursed to an employee may not exceed the allowable expenses which would be incurred for the approved duration of time an employee is on authorized/approved travel to a destination where the official business is conducted on behalf of the District.


PAYROLL SERVICES


Employee Authorization for Out-of-Town/Overnight Travel FS-125

All Cobb County School District Travel Forms Must Obtained from the Form Bank and be Typed Employees who are required to travel for their job must receive authorization PRIOR to performing the travel. For the purpose of clearly identifying original travel forms, all approvals on travel forms should be signed in other than black ink.

An FS-125 is required for all Out-of-Town/Overnight travel and is used to obtain advance approval. This form should be used if the trip is out of state, requires overnight lodging, meal per diem or commercial transportation or is in-state but requires overnight lodging.

The FS-125 form must be completed, approved by the supervisor and submitted to the appropriate Assistant Superintendent/Central Office or Principal for approval well in advance of the trip (see Appendix A). Brochures, agendas, etc. documenting meeting dates and meals (if any) included in the registration fee must be attached to the original FS-125 form submitted for approval.

Assistant Superintendents/Central Office approve all FS-125s when travel expenses are paid from Central Office/County Funds. Principals approve all FS-125's when travel expenses are paid from Student Activity Funds and Local School Allotment (County) Funds. An Assistant Superintendent/Central Office designee must approve a Principal’s FS-125 regardless of the funding source. Note, FS-125’s are not required for “Employee(s) Traveling with Students” when expenses are paid from Student Activity Funds (see Chapter 9). Form FS-125 Routing Procedures are below: 1. For expenditures from Central office/County funds, follow the routing process below for the

FS-125:

Original FS-125 must be submitted to Payroll Services after all appropriate signatures have been obtained.

Approved copy of the FS-125 must be retained by the Assistant Superintendent/Central Office.

Approved copy must be sent to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3.

Approved copy must be sent to the local school bookkeeper.


PAYROLL SERVICES


2. For expenditures from Local School Allotment (County) Funds follow the routing process below for the FS-125:


Copy of the Approved FS-125 must be retained by the Principal. Copy of Approved FS-125 must be given to the employee with forms FS-137 and ST-5

required for Georgia lodging tax exemptions. See Chapter 3. Copy of the Approved FS-125 must be retained by Local School Bookkeeper.

3. For expenditures from Student Activity Funds, follow the routing process below for the FS-125:

Original FS-125 must be retained by the Bookkeeper after all appropriate signatures have been obtained.

Copy of the Approved FS-125 must be given to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3.

Reimbursable Travel Expense Exceeding Maximum Employer Cost

Employees, while on travel status, may encounter circumstances that result in reimbursable travel expense exceeding the Maximum Employer Cost Approved for Travel on the FS-125. Employees may, unless specifically directed otherwise by their supervisor or their Assistant Superintendent/Chief Officer, report and claim the larger reimbursable expense on the FS-100. The Assistant Superintendent/Chief Officer’s signature on the FS-100 will constitute authorization to reimburse the excess travel expense. It is not necessary to prepare a revised FS-125 in order to reimburse the employee the excess travel expense.

Travel Status and Taking Personal Leave or Annual Leave

If an employee extends their travel for personal reasons and it occurs prior to or after a reasonable time of departure or return necessary to carry out official District business, Personal Leave or Annual Leave must be documented with an approved Report of Absence form FS-348. This form can be located on the Form Bank. The employee is considered to be on “leave status” during this time.

During this leave status, personal travel expenses such as lodging, meals, mileage, rental of transportation or use of public transportation, miscellaneous expenses, etc. will not be reimbursed to the employee.


PAYROLL SERVICES


Chapter 2: Meal Expense

Meals Associated with Overnight Travel in the State of Georgia

Employees traveling overnight In State (within the State of Georgia) will be paid a per diem amount designed to cover the cost of meals (including taxes and tips), based on the number of meals per day for which the employee is eligible. Individual meal per diem amounts, not just the total meal per diem amount, must be reported on the FS-100 expense reimbursement form submitted at the conclusion of the travel event.

Employees traveling within the state of Georgia overnight are generally eligible for per diem amounts designed to cover the cost of three (3) meals per day for all days on travel status including the day of departure and the day of return.

There are instances in which an employee may not receive per diem for the normally eligible number of meals. Employees who are provided meals during the course of their travel must deduct a corresponding meal rate from their per diem reimbursement claim for each meal provided.

Meals include those provided by hotels, meetings, conferences, or any other source. If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount.

For example, if conference registration includes breakfast and lunch, the employee will only receive per diem for the dinner meal. Because most conferences, etc., accommodate a variety of dietary needs/restrictions, employees are expected to participate in such meals.

In rare circumstances, an employee may be unable to participate in a conference meal. In such a case, the employee may request the per diem amount associated with the meal purchased in lieu of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must be attached to the travel expense statement; also, justification for the meal purchase must be indicated on the statement.

Employees traveling overnight “In State” are eligible for 100% of the total per diem rate on the first and last day of travel. For example, if the per diem rate allows a $28 total reimbursement, the traveler would receive a full daily reimbursement amount, less any provided meals. For example, if lunch was provided at a conference, the total allowable reimbursement for that day would be {$28 less $7 lunch} = $21.


PAYROLL SERVICES


In-State Travel Per Diem Rate Example

Eligible meals Per Diem Amount

Breakfast $6.00

Lunch $7.00

Dinner $15.00

Full day (3 meals) $28.00

In-State High Cost Area Increased per diem allowances are available in certain locations designated as “high-cost areas”.

Employees are considered traveling in High Cost areas of Georgia when their official responsibilities must be performed at a location designated as a High Cost Area or lodging is obtained in a location designated as a High Cost Area.

For example, in September 2017, the High cost areas in Georgia were: Chatham, Cobb, DeKalb, Fulton, Glynn, and Richmond counties.

In-State High Cost Area Per Diem Example

Eligible meals Per Diem Amount

Breakfast $7.00

Lunch $9.00

Dinner $20.00

Full day (3 meals) $36.00

Always refer to the FS-100 Employee Expense Statement for current In-State High Cost areas and rates. The high cost areas in Georgia and current rates for these areas are obtained from the SAO website under the Travel Policy section, State of Georgia Meal Allowances.


PAYROLL SERVICES


Meals Associated with Overnight Travel outside the State of Georgia Employees are considered traveling outside of Georgia when their official responsibilities must be performed at an out-of-state location. Employees who are working in Georgia but spending the night in lodging in another state are not traveling outside of Georgia.

Employees traveling “out of state” are generally eligible for per diem amounts designed to cover the cost of three (3) meals per day for all days on travel status other than the day of departure and the day of return.

Out-of-State travelers are eligible for 75% of the total per diem rate on the first and last day of travel. For example, if the per diem rate allows a $54 total reimbursement, $40.50 would be allowable on a travel departure or return day ($54 x .75 = $40.5). As a result, the time of departure and time of return are not considerations for calculating the Meal Per Diem when associated with overnight travel.

When meals are provided to an employee in conjunction with out-of-state travel events on a travel departure and return day, the full meals per diem reimbursement rate is reduced by the amount of the provided meal(s) after the 75% proration.

For trips involving multiple travel destinations, base the reduction on the per diem rate in effect where the night was spent, as follows:

Departure Day: Where you spend the night. Return Day: Where you spent the night before returning to your Residence or Primary Work

Location.

The time of departure and time of return are not considerations for calculating the Meal Per Diem when associated with overnight travel.

Out-of-State Travel Per Diem Rates

Employees traveling outside of Georgia may receive meal per diem amounts up to the Federal Per Diem rates. Out-of-state travel per diem rates only include the cost of food and follow the appropriate U.S. General Services Administration (GSA) per diem rates.

Accordingly, incidental expenses are reimbursed separately, as they are excluded from the GSA total per diem rate. The Meal & Incidental Expense rates differ by travel location. View the per diem rate for your primary destination to determine which M&IE rates apply. You can view the current Federal Per Diem rates via the Financial Services Intranet Site within the Form Bank, under Travel.


PAYROLL SERVICES


Federal per diem rates obtained from other websites include $5.00 for incidentals in the M&IE column (Meal & Incidental Expense). This $5.00 is not allowable and must be reduced from the M&IE allowance obtained from other publications.

In general, actual incidental expenses are reimbursed separately and include: fees and tips given to porters, baggage carriers, bellhops, hotel housekeeping, stewards or stewardesses, and hotel staff.

Employees needing assistance may contact Payroll Services to determine the meal expense limits for their destination. Meal expenses associated with travel outside Georgia should be documented and approved prior to the trip. Advance approval is obtained using the Authorization for Out-Of-Town/ Overnight Travel form (FS-125).

The table below is an EXAMPLE of the Federal per diem tiers broken down by meal (amounts are reflective of the $5.00 reduction):

Eligible Meals $46 $49 $54 $59 $64 $69

Breakfast $11.00 $12.00 $13.00 $15.00 $16.00 $17.00

Lunch $12.00 $13.00 $15.00 $16.00 $17.00 $18.00

Dinner $23.00 $24.00 $26.00 $28.00 $31.00 $34.00

First & Last day of Travel $34.50 $36.75 $40.50 $44.25 $48.00 $51.75

Example above reflects rates as of October 2017

Meals Not Associated with Overnight Travel

NOTE: See separate policy on group meal purchased on behalf of employees (Chapter 9)

Employees who are required to travel for their job and do not stay overnight may receive per diem for certain meals under the following situations:

Employees acting as an official representative for their department may receive per diem for meals that are an integral part of a scheduled, official meeting. Per Diem is only authorized, however, if the meeting is with persons outside the employee’s department and if the meeting continues during the meal. Employees are not authorized to receive the per diem if they leave the premises of the meeting site.


PAYROLL SERVICES


Employees may be reimbursed for noon meals that are part of a required registration fee that is paid by the employee. Note: In this instance, a per diem is not authorized; the registration fee is the basis for the reimbursement.

Employees on official business who travel more than 50 miles from home or primary work location on a work assignment, and are away for more than twelve (12) hours may receive the total day’s per diem even when there is no overnight lodging. The per diem allowance must, however, be adjusted for any meals provided to the traveler.

These procedures do not authorize employees to receive per diem for a “lunch meeting” in which the meal and meeting are one and the same.

Meals While Taking Leave

Employees on approved Personal Leave or annual leave, while traveling on official District business, are not allowed to receive per diem during the period of leave.

Meals Allowed to be Paid with Procurement Card

Procurement Cards CANNOT be used to pay for meals while on official CCSD travel being paid from County-allotted funds.

Only the Local school procurement cards may be used to purchase meals paid from Student Activity Funds ONLY. When the per diem amount for a meal exceeds the cost of the meal purchased with the procurement card, the employee may claim the per diem amount, report the cost of the meal purchased as a prepaid expense, and be reimbursed the difference (the per diem less the cost of the meal purchased).

When the cost of the meal purchased with the procurement card exceeds the per diem amount for the meal, the employee must claim the per diem amount for the meal, report the cost of the meal purchased as a prepaid expense, and must reimburse the difference (the cost of the meal purchased less the per diem amount).

Documentation Relating to Meals (see also Chapter 9)

Receipts for meals are not required, except as discussed on page 11. All meals included as a part of conference registration fees, etc., must be noted on the travel form. Meal expenses incurred that exceed the authorized per diem amounts due to travel in high cost areas or out-of-state should be itemized separately and explained on the travel expense statement, and are eligible for reimbursement as determined by the approving official.


PAYROLL SERVICES


CHAPTER 3: LODGING EXPENSE

General Provisions

Employees may be reimbursed for lodging expense associated with overnight travel except when the lodging occurs within a 50-mile radius of CCSD central offices. (Reference map on page 20).

Authorization for Lodging within the 50 Mile Radius

Lodging expense within the 50 mile radius will be reimbursed when required for the overnight supervision of students or when the lodging expense is paid by a Grant (not central office/county and/or local funds) and the lodging complies with the provisions of the Grant.

On occasion, schools/departments may be required to sponsor conferences, trade shows, and/or other functions requiring personnel to work at the event. Also on occasion, schools/departments sponsor employee retreats that require groups of employees to be present at an off-site location. In many cases, the employees involved in these activities reside or work less than 50 miles from the scheduled event site.

Assistant Superintendents/Chief Officers are authorized to approve overnight travel for employees who are engaged in activities described above, provided the affected employees are required to conduct business activities at the site the following day. In addition to lodging, affected employees may be reimbursed for meals and mileage in accordance with the provisions of these travel procedures.

Reimbursement of Lodging Expense

Prior to traveling, if employees pay for multiple rooms using their personal credit cards, they can be reimbursed from county funds using the FS-119 Payroll Request for Check for Travel Expense Prepayment form. The individual employees’ names, employee numbers and room expenses should be reported on the FS-119, which will allow Payroll Services to allocate the travel expense to each employee while reimbursing the employee for the total paid.

The original lodging receipt should be attached to the FS-119. The individual’s lodging amount should be reported on each employee’s Employee Expense Statement FS-100 as lodging expense and as prepaid lodging at the conclusion of the trip. The original lodging receipt should be attached to each employee’s FS-100.

After traveling, employees will be reimbursed for actual lodging expense upon submission of a completed FS-100, provided the expense is reasonable. Employees traveling overnight are responsible for ensuring the most reasonable lodging rates are obtained.

Sharing Lodging

When employees on travel status share a room, reimbursement will be calculated on a prorated share of the total cost. When someone who is not a CCSD employee on travel status accompanies a CCSD employee on travel status, the employee is entitled to reimbursement at a single room rate.


PAYROLL SERVICES


When two or more employees check into a hotel and share a room, they should ask the hotel/motel clerk to provide separate bills for each employee's portion of the room expense. Each employee must pay their own bill and submit a copy of the bill with their Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) claiming reimbursement for only their portion of the expense.

If the hotel does not provide separate bills, each employee must pay their share of the room expense when they check out. Each employee must submit a copy of the total bill with their travel expense statement and claim reimbursement for only their portion of the expense. Please note on the travel expense statement the employee's name that shared the room.

When an employee (A) does not follow the above procedures and pays the entire bill for a room shared with another employee (B), each employee (A & B) must submit a copy of the total bill with their individual Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) claiming reimbursement for their individual portion of the expense. The School District will reimburse employee A and B for only their individual portion of expenses. Employee B (not the School District) must reimburse employee A for any of B's expenses paid by A.

Lodging Expense Incurred While Taking Leave

Employees on approved personal leave or annual leave, while traveling on official District business, are not allowed to receive reimbursement for lodging expense incurred during the period of leave.

Required Documentation of Lodging Expense Daily lodging expenses, including applicable taxes, must be itemized on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). All prepaid expense must also be listed in the “Less Prepaid Expenses” section of the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). Employees are required to submit itemized receipts with their expense statement (also required when expense was prepaid).

Lodging Tax Exemptions: State of Georgia Only

The following two sections discuss the tax exempt status of local governments while local government employees are traveling on official business in Georgia. The law related to this status is found in the Official Code of Georgia Annotated in Section 48-13-51 (a) (1) (C) (ii). Employees are eligible to receive tax exemptions for the County and Municipal Excise (Occupancy) tax, and State Sales and Use Tax. There are no tax exemptions in states other than Georgia. Each exemption requires unique handling.


PAYROLL SERVICES


Hotel $5.00 Occupancy Fee in State of Georgia

Per the Transportation Funding Act of 2015, effective July 1, 2015 hotels in the state of Georgia will charge a $5.00 per room per night hotel tax to travelers. This tax is not exempted for State employees therefore is payable and treated as a reimbursable item.

County and Municipal Excise (Occupancy) Tax Exemption for Local Governments

The Georgia law specifies that the excise tax charged on lodging is not to be collected from Georgia local government employees traveling on official business in Georgia. Section 48-13-51 (a) (1) (C) (ii) of the Official Code of Georgia Annotated exempts Georgia local government employees, who are traveling within the state on official business, from paying the county or municipal excise tax on lodging.

This excise tax is referred to as the “Occupancy Tax” and may range from 3% to as much as 8%. This occupancy excise tax is not applicable to local government employees when lodging is paid directly by the employee through a personal credit card, cash, or check, as well as when the lodging is paid directly by the local government. In order to have your lodging prepaid directly by the District, refer to page 33, Prepaid Expense Procedures, which discusses form FS-119 (Payroll Request for Check for Travel Expense Prepayment).

Employees are required to submit a copy of the Certificate of Exemption (FS-137) form to the Georgia hotel/motel when they register. A copy of this form is available on the Financial Services Intranet Site at http://support.cobbk12.org/formbank/ by clicking Travel. Employees should review hotel/motel receipts to ensure Occupancy taxes have not been applied to lodging expenses in accordance with the state tax laws and regulations.

This exemption does not apply to employees staying at a hotel/motel in a State other than Georgia. The employee should take a completed copy of the FS-137 in case the invoice presented at checkout does include the Occupancy Tax. The employee can then present the form and inform the clerk it was sent with the CCSD prepayment check.

If the Georgia hotel/motel refuses to accept the Certificate of Exemption (FS-137) form at check-in, the employee should attempt to resolve the issue with hotel/motel management before checking out at the end of their stay. If the matter is not resolved by the time the employee checks out, the employee should pay the tax.

The employee should explain the payment of the tax as an unusual expense on their travel expense statement (FS-100). The employee will be reimbursed for hotel/motel tax if the employee provides Payroll Services with the following information: employee name; date(s) of lodging, name, address, telephone number of hotel, and documentation from the hotel/motel of their refusal to omit the appropriate occupancy excise tax. Payroll Services will forward this information to the State

http://support.cobbk12.org/formbank/


PAYROLL SERVICES


Accounting Office by email to [email protected] or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA 30334.

State Sales and Use Tax Exemption for Local Governments

When lodging is paid directly by the District with appropriated government funds, through prepayment (Chapter 7), the hotel/motel should not collect any taxes associated with lodging expenses. Section 48-8-3 (1) and (11)(A) of the Official Code of Georgia Annotated exempts Georgia local government employees, who are traveling within the State on official business, from paying the sales and use tax on lodging if the lodging is paid directly by the District with a District check or a local school check from Student Activity Funds.

The Georgia law specifies that hotels/motels are not required to collect State sales/use tax, the 1% Marta Tax or other local sales and use taxes. The local sales and use taxes include: the local option sales tax, the special purpose local option sales tax, the sales tax for educational purposes, and the homestead option sales and use tax on the rental of a hotel or motel room if the employee’s bill is paid from appropriated funds with a Cobb County School District check or a local school check from Student Activity Funds.

The employee is responsible for arranging the lodging and prepayment by submitting the form FS-119 (Payroll Request for Check for Travel Expense Prepayment). Attach the original Sales and Use Tax Certificate of Exemption (ST-5) form to the FS-119, when the prepayment is mailed. A copy of this form is available on the Financial Services Intranet Site at http://support.cobbk12.org/formbank/, by clicking Travel. The employee should take a completed copy of the ST-5 in case the invoice presented at checkout does include the Sales and Use Tax. The employee can then present the form and inform the clerk it was sent with the CCSD prepayment check. Please refer to page 33, Prepaid Expense Procedures.

Employees should be able to provide proper identification to document their employment as a Cobb County School District employee. Employees should review hotel/motel receipts to ensure that Sales and Use taxes have not been applied to lodging expenses in accordance with the state tax laws and regulations. This exemption does not apply to employees staying at a hotel/motel in a State other than Georgia.

In the event that the employee has followed the above procedures and the Georgia hotel/motel refuses to accept the Sales and Use Tax Certificate of Exemption (ST-5) form, the employee should attempt to resolve the issue with hotel/motel management before checking out at the end of their stay. If the matter is not resolved by the time the employee checks out, the employee should pay the tax.

The employee should explain the payment of the tax as an unusual expense on their travel expense statement (FS-100). The employee will be reimbursed for hotel/motel tax if the employee provides Payroll Services with the following information: employee name; date(s) of lodging, the hotel’s name, address, telephone number, and documentation from the hotel/motel of their refusal to omit the appropriate State Sales and Use Tax.




PAYROLL SERVICES


Payroll Services will forward this information to the Travel Regulations Section of the Department of Audits. This information can be provided to the State Accounting Office by email to [email protected] or by regular mail to 200 Piedmont Avenue, Suite 1604 West Tower, Atlanta, GA 30334.

Internal Revenue Service Requirements: In order for travel advances and reimbursements of travel expenses to be excluded from a traveler’s taxable income, the County’s travel policies must meet the Internal Revenue Service (IRS) requirements. Accordingly:

County policy requires that travelers submit expenses substantiating the amount, date, use and business purpose of expenses, preferably within 10 days of returning from travel but no later than 30 calendar days after completion of the trip or event.

Expenses submitted more than 60 calendar days after completion of the trip or event, if reimbursed should be included in the traveler’s IRS Form W-2 as taxable income.

50-MILE RADIUS MAP FOR LODGING

NOTE: DOUBLE CLICKING ON THE MAP WILL OPEN MAP IN ADOBE ACROBAT.



PAYROLL SERVICES


CHAPTER 4: TRAVEL BY EMPLOYEE’S PERSONALLY OWNED VEHICLE

Mileage Reimbursement Rate for Use of Employees Personally Owned Vehicle

Employees may be reimbursed for business miles traveled in their personally owned vehicle. The mileage reimbursement rate is set by statute and is addressed in Section 50-19-7 of the Official Code of Georgia Annotated.

Mileage reimbursement rates are subject to change January 1st each year upon notification from the State Accounting Office (SAO) and the Office of Planning and Budget (OPB). Please refer to the Form Bank or contact Payroll Services regarding current mileage reimbursement rates.

Determination of Business Miles Traveled

Employees may be reimbursed for the mileage incurred from the point of departure to the travel destination. If an employee departs from headquarters, mileage is calculated from headquarters to the destination point.

If an employee departs from his/her residence, mileage is calculated from the residence to the destination point, with a reduction for normal one-way commuting miles. For the return trip, if an employee returns to headquarters, mileage is calculated based on the distance to such headquarters. If an employee returns to his/her residence, mileage is calculated based on the distance to the residence, with a reduction for normal one-way commuting miles.

Exceptions:

If travel occurs on a weekend or holiday, mileage is calculated from the point of departure with no reduction for normal commuting miles.

If an employee does not regularly travel to an office (headquarters) outside of his/her residence (i.e., residence is “headquarters”), the requirement to deduct normal commuting miles does not apply.

Employees may be reimbursed for business miles traveled to pick up additional passengers. Employees may be reimbursed for business miles traveled to obtain meals for which the

employee is eligible for reimbursement. Employees may be reimbursed for business miles traveled to multiple work sites.

Example 1: Employee’s normal commute is 15 miles one way. Employee is required to travel to job site 40 miles from headquarters. Employee drives to headquarters, then to remote site, then back to headquarters before returning home. Employee’s business miles traveled are 80 miles.

Example 2: Employee’s normal commute is 15 miles one way. Employee is required to travel to job site 18 miles from headquarters. Employee drives to headquarters, then to remote site, then home, which is 19 miles from remote site. Employee’s business miles traveled are 22 miles, as follows:

from headquarters to remote site, 18 miles; from remote site to residence, 19 miles minus 15 miles one-way normal commute.


PAYROLL SERVICES


Example 3: Employee’s normal commute is 15 miles one way. Employee leaves from home to attend a conference 200 miles from the employee’s residence. At the conclusion of the conference, the employee returns directly home. Employee’s business miles traveled are 370 miles (400 actual miles traveled minus 30 round-trip commuting miles).

Example 4: Employee’s normal commute is 15 miles one way. Employee leaves from headquarters on Monday for a remote work site 150 miles from headquarters. Employee acquires lodging 5 miles from remote work site. Employee returns to headquarters on Friday. Employee’s business miles traveled are 340 miles, as follows:

from headquarters to remote site, 150 miles; from remote site to lodging on Monday, 5 miles; from lodging to remote site and back to lodging Tuesday through Thursday, 10 miles each

day (30 miles); from lodging to remote site on Friday, 5 miles; from remote site back to headquarters, 150 miles.

Example 5: Employee’s normal commute is 15 miles one way. Employee returns home at the end of the normal work day. Employee then leaves residence a second time and travels 20 miles to first work site, travels 5 miles to second work site, travels 5 miles to headquarters and then returns directly home. Employee’s business miles traveled are 15 miles, as follows:

from residence to first work site, 20 miles; from first work site to second work site, 5 miles; from second worksite to headquarters, 5 miles; from headquarters to residence, 15 miles; Minus 30 round-trip normal commuting miles.

Prohibited Mileage Reimbursement

Employees are not entitled to mileage reimbursement for:

use of School District vehicle travel between their place of residence and their official headquarters (commuting) personal mileage incurred while on travel status an employee returning to the work site for a second job may not request mileage

reimbursement mileage driven on rental car (gas receipts are allowed) employee(s) traveling as a passenger with another employee cannot claim reimbursement

for mileage mileage for a second commute (Example 5)

CCSD In-service/Meeting Mileage Reimbursement

Employees directed to attend a half-day or full day CCSD in-service/meeting are reimbursed for miles traveled to the in-service site from the employee's school/department or vice-versa. If initial point of departure and/or return is the employee's residence, the employee may be reimbursed for the


PAYROLL SERVICES


distance between the meeting and the residence less the normal one-way commuting miles (see procedures and examples above). The person conducting the in-service will provide the in-service form used to claim mileage reimbursement. Employees must sign this form at the in-service site and list miles traveled between work sites, less the normal one-way commuting miles, if applicable.

Employees who voluntarily attend a CCSD in-service/meeting (attendance is not directed/required) are not reimbursed for miles traveled.

Reimbursement for Parking Fee and Toll Expense

Employees may be reimbursed for parking and toll expenses while on official travel for CCSD. While there are no maximum limits for parking, employees are encouraged to utilize low-cost, long-term parking to minimize the cost.

Required Documentation of Mileage, Parking and Toll Expense

All requests for reimbursement of mileage, parking, and toll charges must be documented on one of the following documents depending on the circumstance:

If the trip requires overnight lodging, meal per diem, or commercial transportation, the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) form should be completed for reimbursement.

If the trip does not involve overnight lodging, meal per diem or commercial transportation, the Employee Expense Statement for Local Travel (FS-156) form should be completed for mileage and parking reimbursement only.

Employees should obtain itemized receipts for these expenses and submit the receipts with the FS-100 or FS-156. If it is not possible to obtain a receipt, then a written explanation should be included on the expense statement.

FS-100 – Employee Expense Statement for Out-of-Town/Overnight Travel

Employees traveling by personal vehicles and requesting reimbursement must record the mileage on the FS-100, Employee Expense Statement for Out-of-Town/Overnight Travel. Personal mileage is then excluded to determine the actual business miles. Employees should claim mileage based on the most direct route from the point of departure to the destination. Deviations from the most direct route (i.e., due to field visits, picking up passengers, etc.) should be explained on the travel expense statement.

The employee may use one of two methods to calculate the mileage for the FS-100:

1. Actual odometer readings, or 2. An internet mileage calculator. 3. If initial point of departure or termination is the employee's residence, the distance between

the residence and the destination must be reduced by the normal one-way commuting miles (see procedures and examples on page 21 - 22). This reduction does not apply when the departure and/or return occurs on a weekend or holiday.


PAYROLL SERVICES


The mileage must then be recorded on the FS-100. If an internet calculator is used to calculate the mileage, a copy of the internet calculation must be attached to the FS-100.

FS-156 - Employee Expense Statement for Local Travel (non- overnight travel)

Employees traveling by personal vehicles and requesting reimbursement must record the mileage on the FS-156, Employee Expense Statement for Local Travel. The employee may use the methods listed above to calculate mileage.

Requests for reimbursement of parking fees and tolls paid should also be recorded on the appropriate travel expense statement.

Travel Status and Allowable Mileage Reimbursement


Any employee on official travel status as defined above is eligible to be reimbursed for miles traveled in accordance with Cobb County School District travel procedures.

Mileage reimbursement for a second commute is prohibited. Refer to page 22, Prohibited Mileage Reimbursement, Example #5 under Determination of Business Miles Traveled for an example of a second commute.

An Area Assistant Superintendent must approve a Principal’s FS-156 prior to forwarding to Payroll Services.





PAYROLL SERVICES


CHAPTER 5: TRAVEL BY RENTED OR PUBLIC TRANSPORTATION

General Provisions

Employees are encouraged to travel by county or personal vehicles when feasible. However, when commercial transportation is necessary, employees may be reimbursed. Actual expenses incurred will be reimbursed, provided the appropriate steps were taken to obtain the lowest possible fare or cost.

Out-of-town transportation will be by common carrier (plane) unless authorization is received prior to the trip to use another means of transportation. Other means of transportation should be reflected on the Authorization for Out-of-Town / Overnight Travel form (FS-125).

When out-of-town travel by a personally owned vehicle is approved, the mileage reimbursement requested must not exceed the lowest available airfare standard. Transportation costs reimbursed for other means of travel will also be the lowest available airfare or the train fare, etc., whichever is less.

Commercial Air Transportation

Employees will be reimbursed for expenses incurred for air travel, provided these expenses were approved prior to the date of travel. Employees who require air travel should make every effort to obtain the lowest possible airfare.

Plane reservations should be made as far in advance as possible. By booking early you are more likely to reserve a lower airfare and seat of your preference. If an employee books closer to departure, there is a greater chance of paying a higher airfare and obtaining a less desirable seat selection. Round trip tickets should be obtained whenever this results in savings.

Business and first class tickets are not reimbursable for domestic flights with the exception of travel to Alaska and Hawaii. Business Class is allowable for international travel when approved in advance by the respective department head or designee.

Employees traveling by plane will not be reimbursed for the portion of non-coach (first class, business class, etc.) airfare that exceeds the cost of the lowest, available fare on the same flight unless:

There is no other space available on the needed flight; A licensed medical practitioner certifies that because of a person's mental or physical

condition, specific air travel arrangements are required; or The Commissioner of Public Safety certifies that specific air travel arrangements are

necessary for security reasons.

It is the responsibility of Cobb County School District (via the Assistant Superintendent/Chief Officer who will approve the employees Authorization for Out-Of-Town / Overnight Travel form FS-125) to


PAYROLL SERVICES


obtain necessary medical certifications for any employee that requires special air travel arrangements due to a medical condition and to obtain information specifying the expected length of time such condition would have an impact on travel needs. This information must be supplied to Payroll Services who will maintain a file that will enable auditors to readily determine who is subject to these special travel provisions.

In the course of performing school district business that requires travel by air, the carrier may find it necessary to request passengers, who do not mind being inconvenienced, be "bumped" or transferred to a later departure flight. Passengers who opt to take a later flight may be offered, by the carrier, monetary compensation or an additional airline ticket to be used at a later date.

Since the employee is an agent of the school district when traveling on school business and in the interest of propriety, when the above situation occurs, the following procedures must be adhered to:

When an employee opts to take a later flight and is offered monetary compensation, such monetary compensation received by the employee must be remitted to the school district along with the employee's travel expense statement when the trip is completed, or

When an employee opts to take a later flight and is offered an additional airline ticket to be used at a later date, the additional airline ticket must be submitted to the carrier for cash value and the cash value must be remitted to the school district along with the employee's travel expense statement when the trip is completed.

Baggage Fees

Most airlines are now charging for checked luggage and for curbside check-in. In the event there is a charge for checking the travelers’ first piece of luggage, the employee will be reimbursed for that charge. If there is no charge for the first piece of luggage, the Cobb County School District will not reimburse for additional pieces of luggage unless an appropriate business purpose explanation is provided at the conclusion of the travel event and documented on the FS-100 Employee Expense Statement.

Upgrade to Non-Coach Travel

Employees may, at any time, use personal frequent flyer miles or similar programs to upgrade to non-coach travel. In addition, this policy shall not preclude an employee from personally paying for an upgrade to non-coach travel. For purposes of conducting official business, employees may negotiate or arrange for upgrades to non-coach travel with individual commercial carriers if:

The flight is international and over five hours in duration; and The carrier agrees not to charge any additional cost to Cobb County School District.


PAYROLL SERVICES


Indemnification Received Due to Travel Inconvenience Imposed by Airline

Occasions may arise when airlines overbook, change, delay or cancel flights, thereby imposing travel inconveniences on their passengers. In these instances, airlines often offer the impacted passengers indemnification for these inconveniences. Examples of indemnification that may be offered by an airline include vouchers for meals or lodging, upgrades to non-coach travel, and credits toward future flight costs. Employees are authorized to accept such indemnification if the travel inconvenience was imposed by the airline and there is no additional cost to Cobb County School District.

Rental of Motor Vehicle

The use of commercially leased vehicles will be left to the discretion of CCSD personnel responsible for authorizing travel.

Travel by Mass Transportation, Taxi or Airport Van

Employees officially on travel status may be reimbursed for necessary costs of transportation by bus, taxi, or airport vans for the following situations:

Between the individual's departure point and the common carrier's departure point; Between the common carrier's arrival point and the individual's lodging or meeting place;

and Between the lodging and meeting places if at different locations.

It is expected that airport vans will be utilized when available, when arrival or departure is during daylight hours, and when they are the lowest cost alternative.

Transportation costs by personally owned vehicle to the nearest limousine/pickup service will be allowed and from that point, the actual cost of limousine/pickup services to the airport.

Employees may be reimbursed for the mileage incurred from the point of departure to the nearest limousine/pickup service.

If an employee departs from headquarters, mileage is calculated from headquarters to the nearest limousine/pickup service. If an employee departs from his/her residence, mileage is calculated from the residence to the nearest limousine/pickup service, with a reduction for normal one-way commuting miles. For the return trip, if an employee returns to headquarters, mileage is calculated based on the distance to such headquarters. If an employee returns to his/her residence, mileage is calculated based on the distance to the residence, with a reduction for normal one-way commuting miles.

Exceptions:

If travel occurs on a weekend or holiday, mileage is calculated from the point of departure with no reduction for normal commuting miles.

If an employee does not regularly travel to an office (headquarters) outside of his/her residence (i.e., residence is “headquarters”), the requirement to deduct normal commuting


PAYROLL SERVICES


miles does not apply. Employees may be reimbursed for business miles traveled to pick up additional passengers. Employees may be reimbursed for business miles traveled to obtain meals for which the

employee is eligible for reimbursement. Employees may be reimbursed for business miles traveled to multiple work sites.

Required Documentation of Expense

All travel by rented or public transportation must be recorded on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). All prepaid expenses paid from Central Office/County Funds, Local School Allotment (County) Funds, and Student Activity Funds must also be reported in the “Less Prepaid Expenses” section of the FS-100.

Employees requesting reimbursement must submit itemized receipts for the purchase of travel by plane and for the cost of rented vehicles. Employees traveling by plane must submit boarding passes or other documentation with dates and times traveled. Documentation noted in this paragraph is required even when expenses have been prepaid from Central Office/County Funds, Local School Allotment (County) Funds, and Student Activity Funds.

Employees must also submit receipts for travel by mass transportation, taxi, or airport vans, if receipts are obtainable. If receipts are not obtainable, a point-to-point explanation is required for each item reimbursed.

All transportation expenses must be itemized on the FS-100.


PAYROLL SERVICES


CHAPTER 6: MISCELLANEOUS TRAVEL EXPENSE

Telephone/Internet Access/FAX Expense

Employees may be reimbursed for expenses incurred for work related telephone, internet access, and FAX messages. Employees must document these claims on the travel expense statement, and indicate the location from which each call/access/message was made, the person contacted, and the reason for the communication. Personal calls made while on travel status are not reimbursable.

Internet Usage Charges

Employees may be reimbursed for work-related internet usage charges. These charges should be separately identified on the itemized hotel/motel bill.

Books & Other Education Aids/Stationery/Supplies/Postage Expense

Reimbursement for books and other education aids, stationery, supplies, duplicating services and postage expenses may be reimbursed, provided the expense is directly associated with a work related project and the cost is reasonable.

Employees requesting reimbursement for these expenses from central office/county funds must use the FS-118, Request for Check/Reimbursement of County Funds form. The FS-118 is located on the Financial Services Form Bank under Accounting.

Reimbursement for Baggage Handling & Excess Baggage Fees

Most airlines are now charging for checked luggage and for curbside check-in. In the event there is a charge for checking the traveler’s first piece of luggage, the County will reimburse for that expense. If there is no charge for the first piece of luggage, the County will not reimburse for additional pieces of checked luggage.

Employees may be reimbursed for expenses associated with the excess baggage fees, if the fees are reasonable and the employee’s supervisor approves the expense. Employees may be reimbursed for baggage handling services, other than regular portage/tips.

Registration Fee

Reimbursement for registration fees required for participation in workshops, seminars, or conferences which an employee is directed and/or authorized to attend will be allowed when supported by a paid receipt or a copy of the check showing payment. Any separate portion of registration fees covering the cost of social activities will not be allowed. Meal expense included in a registration fee is allowable.

Meals included in a registration fee must not be itemized for reimbursement on the employee travel expense statement (FS-100 or FS-156) and must not be considered in determination of the allowable meal limits for the days these meals occur.


PAYROLL SERVICES


Because most conferences, etc., accommodate a variety of dietary needs/restrictions, employees are expected to participate in such meals. In rare circumstances, an employee may be unable to participate in a conference meal. In such a case, the employee may request the per diem amount associated with the meal purchased in lieu of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must be attached to the travel expense statement (FS-100 or FS-156); also, justification for the meal purchase must be indicated on the statement.

Registration fees must be reported on the Authorization for Out-of-Town / Overnight Travel (FS-125) form. A copy of registration information (brochure, agendas, etc.) documenting meeting dates and meals (if any) included in the registration fee must be attached to the FS-125.

Do not report registration fees on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) or the Employee Expense Statement for Local Travel (FS-156). To request payment/reimbursement of registration fees, complete FS-118 - "Request for Check/Reimbursement of County Funds". When possible, one FS-118 should be prepared to pay registration cost in advance to the sponsoring organization for all employees scheduled to attend the particular event.

Visa/Passport Fees

When travel required by an employer necessitates the use of a passport and/or visa, and the employee does not currently possess such valid document(s), the related visa/passport fee is eligible for reimbursement when documented by receipt.

Unallowable Expenses

The following expenses are not reimbursable and must not be included on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) or the Employee Expense Statement for Local Travel (FS-156) unless specific legal authority has been established:

Airline, car, and card membership dues and club fees; Airline reserved/priority seating fees Travel upgrade fees (air, rail, car) Alcoholic beverages Bank charges for ATM withdrawals Expenses related to vacation or personal days taken before, during or after a business trip Laundry Lost baggage, luggage or briefcase Meal expenses included in registration fee payment/reimbursement Movies No-show/Cancellation fees or fees related to hotel late check-out (unless business or weather

related) Personal entertainment Travel accident insurance premiums TSA Pre-Check application fee for airport pre-screening convenience service


PAYROLL SERVICES


Valet services for parking, when self-parking options are available Visa/passport fees (except as noted above)


PAYROLL SERVICES


CHAPTER 7: TRAVEL ADVANCES AND PREPAID EXPENSE

Authority to Advance Cash for Travel

The Superintendent, or designee, is authorized to advance funds to employees traveling on behalf of the school district. The purpose of travel advances is to minimize the financial burden on employees while traveling on behalf of the school district. Funds may be advanced for anticipated meals and lodging, and transportation costs, excluding mileage, which are reimbursable under these travel procedures. Travel advances are not required by state law or by these procedures, but are left to the discretion of each agency head.

Purpose and Intent of Cash Advance for Travel

The purpose of travel advances is to minimize the financial burden on employees while traveling on behalf of the County. County departments should carefully consider the need to issue cash advances. Travel advances are limited and available only to an employee whose current annual salary is $50,000.00 or less

Approval of Cash Advance for Travel

The Superintendent, or designee, is required to specifically authorize each cash advance made to an employee. A traveler should have only one travel advance outstanding at a time.

Timing and Amount of Cash Advance

Eligible employees may request an advance before an official business trip to cover expenses which will be ultimately reimbursed by the County. A travel advance request should be submitted no more than 30 business days and no less than 5 business days prior to travel.

Travel advances are issued in the amounts of $250.00 or $500.00. The maximum Cobb County School District will advance an employee is $500.00. All employees are fully responsible for funds advanced to them and shall be accountable for the funds advanced. Employees are liable for any advanced funds, which are lost or stolen.

Recovery of Cash Advance Made for Specific Trip

When the actual travel expenditures reported on the travel expense statement exceed the amount of the cash advance, the employee shall be reimbursed for the additional travel costs incurred.

Cash advances for specific trips shall be recovered under the following three circumstances.

When the actual travel expenditures reported on the travel expense statement are less than the amount of the cash advance, the employee shall reimburse Cobb County School District for the difference. This reimbursement shall be made at the same time the travel expense statement (FS-100) is submitted to authorized personnel;

In the event of cancellation or indefinite postponement of authorized travel, any cash advance


PAYROLL SERVICES


shall be refunded immediately; or Outstanding travel advances must be recovered from terminating employees. Each

school/department administration must establish procedures to ensure terminating employees with outstanding cash advances are reported to Payroll.

The employees’ personal check must be made payable to the Cobb County School District.


County policy requires that travelers with expenses associated with advances must be substantiated and submitted preferably within 10 days of returning from travel but no later than 30 calendar days after completion of the trip or event. .

Any portion of an advance that was not used must be returned to the Payroll Services, via check, within this same timeframe.

Travel expenses, related to an advance, which are submitted more than 60 days after the conclusion of the travel or event will be included in the traveler’s IRS Form W-2 as taxable income.

Travel Advance amounts in excess of substantiated travel expenses that are not returned to the County within 120 days after the trip will be included in the traveler’s IRS Form W-2 as taxable income.

Travel Advance Procedures

All requests for a travel advance must be submitted to the Financial Services Division-Payroll Services using form FS-118B, Travel Advance for a Specific Trip from County Funds. The account numbers to be used on the FS-118B are Fund 0100 and Balance Sheet Account 0158.

The employee's name and employee’s six-digit ID# must be listed on the form. This document should be signed in other than black ink. The appropriate information must be specifically listed in the space provided FOR: "Explain reason for check/reimbursement". Forms are provided on the Form Bank. Each travel advance may not exceed $500.

Travel advances for a specific trip must be reflected on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) in the space provided and reduced from the total employee expense to determine the "Amount to be Reimbursed".

Prepaid Expense Procedures

All check requests for Cobb County School District to prepay travel expense directly to a vendor or employee for airfare, lodging or rental car/van must be submitted to Payroll Services using form


PAYROLL SERVICES


FS-119 (Payroll Request for Check for Travel Expense Prepayment- Vendor Paid) or FS-119A (Payroll Request for Check for Travel Expense Prepayment – Employee Paid).

Four documents must be attached to the FS-119:

1. An approved Authorization for Out-of-Town / Overnight Travel (Form FS-125);

2. An original vendor invoice/statement documenting the expense;

3. If the travel is in Georgia and is mailed directly to the vendor, an original signed State

Sales and Use Tax Exemption form (ST-5);

4. If the travel is in Georgia and is mailed directly to the vendor, an original signed

Certificate of Exemption of Local Hotel/Motel Excise Tax form (FS-137)

The ST-5 and the FS-137 must be presented to the Georgia hotel at check-in, if the employee is taking the check with them to the hotel for payment.

Before the FS-119 will be processed, all information requested on the form must be completed in its entirety.

All expenses prepaid using form FS-119 or FS-119A must be reflected on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) in the space provided and reduced from the total employee expense to determine the "Amount to be Reimbursed".


PAYROLL SERVICES


CHAPTER 8: REIMBURSEMENT PROCEDURES

Registration Payment/Reimbursement Procedures

Payment/reimbursement of registration fees can be requested on the FS-118 (Request for Check/Reimbursement). This form is located on the Financial Services Form Bank under Accounting. If preferable, registration fees can be charged on the school / department Procurement Card. Note, registration is the only travel-related item that can be charged on the Procurement Card when using County-allotted funds. All other CCSD official travel items (airfare, lodging, meals, etc) cannot be charged on the Procurement Card. Registration fees must be reported on the Authorization for Out-of-Town / Overnight Travel (FS-125) form. A copy of registration information (brochure, agendas, etc.) documenting meeting dates and meals (if any) included in the registration fee must be attached to the FS-125. Payment/reimbursement of registration expenses is not reported on employee travel expense statements.

Required Documentation of Travel Expense

An FS-125 form is required for all Out-of-Town/Overnight Travel. This form should be used if the trip is out of state, requires overnight lodging, meal per diem and commercial transportation. Form FS-125 Routing Procedures are below: 1. For expenditures from Central office/County funds, follow the routing process below for the

FS-125:


Copy of the Approved FS-125 must be retained by the Assistant Superintendent/Chief Officer.

Copy of Approved FS-125 must be sent to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3.

Copy of Approved FS-125 must be sent to the local school bookkeeper.

2. For expenditures from Local School Allotment (County) funds, follow the routing process below for the FS-125:


Copy of the Approved FS-125 must be retained by the Principal.


PAYROLL SERVICES



Copy of the Approved FS-125 must be given to the local school bookkeeper.

3. For expenditures from Student Activity Funds, follow the routing process below for the FS-125:

Original FS-125 must be retained by the bookkeeper after all appropriate signatures have been obtained.


Employees, while on travel status, may encounter circumstances that result in reimbursable travel expense exceeding the Maximum Employer Cost Approved for Travel on the FS-125. Employees may, unless specifically directed otherwise by their supervisor or their Assistant Superintendent/Chief Officer, report and claim the larger reimbursable expense on the FS-100. The Assistant Superintendent/Chief Officer’s signature on the FS-100 will constitute authorization to reimburse the excess travel expense. It is not necessary to prepare a revised FS-125 in order to reimburse the employee the excess travel expense. The FS-100 Employee Expense Statement form must be submitted to Payroll Services to document and close the trip even when no reimbursement is due the employee. Employees are required to submit their expenses with itemized receipts and all required documentation to authorized personnel who must review and/or approve the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). The FS-100 must be submitted preferably within 10 days but no later than 30 days of return from travel status. FS-100’s are not required for “Employee(s) Traveling with Students” when expenses are paid from Student Activity Funds (see Chapter 9).

The FS-100 is available on the Financial Services Form Bank located at http://support.cobbk12.org/formbank , click Travel and all Travel related forms will be listed.

The Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100) must include the following information:

Itemized listing of authorized meals, lodging, mileage, transportation, and miscellaneous expenses. When meals are reported, list the individual meal per diem amounts for breakfast, lunch and/or dinner. This information/documentation is required whether paid by the employee or prepaid from Central Office Funds/County Funds, Local School Allotment (County) Funds, or Student Activity Funds. The types of expenses that are authorized and the allowable limits are discussed in chapters two through six;

Explanation of any expenses which exceed the established limits on the FS-125 and any unusual expenses;

Explanation of the purpose of the trip; and Description of the type(s) of transportation used.

http://support.cobbk12.org/formbank


PAYROLL SERVICES


The Employee Expense Statement for Out-of-Town/Overnight Travel (FS-100) must not include meal per diem or other personal expenses incurred while on Leave status.

Employees are required to sign their travel expense statement, attesting that the information presented on the form is accurate. Employees who provide false information are subject to criminal penalty of a felony for false statements, which is subject to punishment by fine of not more than $1,000 or by imprisonment for not less than one or more than five years.

Final Approval and Submission of Travel Reimbursement Form

Employee Expense Statements (FS-100) must be signed/approved by an Assistant Superintendent/Chief Officer before reimbursement is made from Central Office/County Funds. Once approved, all travel reimbursement forms must be forwarded to Payroll Services to process the reimbursement payment to the employee.

Expense Statements must be signed/approved by the Principal before reimbursement is made from Local School Allotment (County) funds and Student Activity Funds. The travel reimbursement payment from Student Activity Funds is processed at the school (do not send to Central Office). All paperwork required in these travel procedures must be filed with the local school check request. This documentation is subject to local school audits for compliance with travel procedures.

Receipts Required for Travel

Employees are required to submit itemized receipts for the following expenses (whether paid by the employee or prepaid from Central Office/County Funds, Local School Allotment (County) funds, or Student Activity Funds):

Meals purchased in lieu of those provide at conference/training (see Chapter 2) Lodging, Airline fare (must also submit Boarding Pass) Rental of Motor Vehicles, Gasoline purchased for Rental Vehicles Supplies, Registration Fees, and Visa/Passport Fees

Receipts are required for meals when procurement cards are used to charge travel expenses covered by these travel procedures and the meals are paid from Student Activity Funds. Schools can continue to use the procurement card for approved school field trip expenses paid from Student Activity Funds.


PAYROLL SERVICES


Receipts for parking, toll way, mass transit/taxi/airport vans, and communications expenses are required. However, if receipts are not obtainable, employees must include an explanation of the expense on the travel expense statement.

If a receipt is lost and a duplicate cannot be obtained, a statement signed and dated by the employee may be submitted which explains: the receipt was lost; the reason a duplicate cannot be obtained; the reason for the expenditure; and the amount of the expenditure.




County policy requires that travelers with expenses associated with Travel Advances must be

substantiated and submitted preferably within 10 days of returning from travel but no later than 30 calendar days after completion of the trip or event..

Any portion of a Travel Advance that was not used must be returned to Payroll Services, via check, within this same timeframe.

Travel expenses, related to a Travel Advance, which are submitted more than 60 days after the conclusion of the travel or event should be included in the traveler’s IRS Form W-2 as taxable income.

Travel Advance amounts in excess of substantiated travel expenses that are not returned to the County within 120 days after the trip should also be included in the traveler’s IRS Form W-2 as taxable income.


PAYROLL SERVICES


CHAPTER 9: TRAVEL PROCEDURE FOR EMPLOYEE GROUPS

Employee(s) Traveling With Students

Authorization

Employees traveling with students are not required to obtain advance approval for out-of-town / overnight travel using form FS-125. All field trips are submitted through the Field Trip Management System and approved by the Principal.

Reimbursement from Student Activity Funds

Employees traveling with students can claim reimbursement for all expenses paid from Student Activity Funds. This reimbursement can be claimed on the Purchase Requisition/Local School Check Request form FS-381. The Principal is responsible for approving all FS-381’s when reimbursement is made from Student Activity Funds.

Travel procedures authorize the use of procurement cards for “Approved school field trip expenses paid from Student Activity Funds.”

Employees traveling with students and reimbursed from Student Activity Funds should receive reimbursement for actual expenses as approved by the Principal upon submission of form FS-381.

Reimbursement for the actual cost of meals is permitted provided an original itemized meal receipt is submitted with the request for reimbursement (FS-381).

Employees using their personal vehicle may be reimbursed for the actual cost of fuel or for miles traveled using the current mileage rate at the discretion of the Principal.

Employees are not required to submit form FS-100 when traveling with students and reimbursement is paid from Student Activity Funds.

Reimbursement from Central Office/County Funds and Local School Allotment (County) Funds

Employees traveling with students should follow travel procedures and submit form FS-100 to claim reimbursement for all allowable expenses paid from Central Office/County Funds and Local School Allotment (County) funds. Employees must document all travel expense (whether paid by the employee or prepaid from Central Office/County Funds and Local School Allotment (County) Funds) using the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100). This form must be submitted to document the trip even when no reimbursement is due the employee. Employees are required to submit their expense itemization and all required documentation to authorized personnel on the Employee Expense Statement for Out-Of-Town / Overnight Travel (FS-100).

Expense statements must be signed/approved by an Assistant Superintendent/Chief Officer before reimbursement is made from Central Office/County Funds. Once approved, all travel reimbursement forms must be forwarded to Payroll Services to process the reimbursement check to the employee.


PAYROLL SERVICES


Expense statements must be signed/approved by the Principal before reimbursement is made from Local School Allotment Funds.

Employee Group Meal/Lodging Expense Covered by Contract

Schools may enter contracts with organizations to provide meeting sites and related expenses (meals/lodging) for a group of employees. When the contract service fee is all-inclusive (covers group meeting rooms, refreshments, meals and lodging), the entire contract fee may be paid as Contract Services rather than travel.

Documentation required is the Contract between the school and the organization (travel reimbursement forms are not required). Schools that request reimbursement from Central Office Funds must submit a check request (FS-118) with a copy of the Contract attached.

Employee Group Meal/Lodging Expense not Covered by Contract

Schools that pay meal/lodging expense (not covered by contract) for a group of employees may document the expenses with an employee list (must include names/employee numbers), a breakdown of meal/lodging expense for each employee, and receipts/invoices required by travel procedures. This procedure may be done in lieu of completing individual travel reimbursement forms for each employee. All other travel procedures must be followed. Schools that request reimbursement from Central Office Funds must submit a check request (FS-118) with the preceding documentation attached.

Employee Group Meals

Under certain infrequent circumstances, employees may be required to remain at the work site during mealtime. Such circumstances include intra-departmental meetings or training sessions, where the meeting or training session continues during the meal and the employees are not permitted to leave the premises of the meeting site.

Under these and similar circumstances, schools/departments may purchase meals for the affected employees. Such expenditures are limited to the purchase of meals only (this does not include snacks), and meal limits outlined in these Travel Procedures must be adhered to. Meal expenses associated with meetings/training sessions must be documented by a copy of the formal written agenda. In all instances, a listing of employees for whom meals were purchased must be retained.

An FS-118 (Request for Check) with the documentation noted above must be submitted to the appropriate Assistant Superintendent/Chief Officer or Principal for approval well in advance of the event. Brochures, agendas, etc. documenting meeting dates and meals must be attached to the original FS-118 form submitted for approval.

Assistant Superintendents/Chief Officers must approve the FS-118 when group meal expenses are


PAYROLL SERVICES


paid from Central Office/County Funds. Principals must approve the FS-381, Purchase Requisition/Local School Check Request, when group meal expenses are paid from Student Activity Funds and Local School Allotment (County) Funds.

Group meals must be charged to a Supplies account (object code 6101) or the appropriate Local School Account Code if purchased from Local School Funds. Documentation of the purchase must be retained as outlined above. The expenditure accounts for Central Office and Local School Funds will be subject to special audit scrutiny to insure that such expenditures are infrequent, rather than routine. This policy does not allow the purchase of meals for a “lunch meeting”, in which the meal and the meeting are one and the same.

For Local Schools, object code 6101 implies the use of Local School Allotment (County) funds. The only local school allotment funds that can be used for the purchase of employee group meals are Grants that are specifically written to allow the purchase of food for staff.


PAYROLL SERVICES


CHAPTER 10: PROCUREMENT CARDS

Procurement Cards

Procurement cards CANNOT be used to charge allowable travel expenses. (i.e., airfare, lodging, and van/car rental and/or meals) paid by Central Office/County Funds or School Allotment (County) Funds. Business travel paid with these funds must be reported annually to the State and cannot be efficiently processed when the procurement card system is used.

Allowable Procurement Card use:

1. Conference Registration is allowed on the procurement card regardless of the funding source: Central Office /County Funds, School Allotment (County) Funds and Student Activity Funds.

2. If travel is being paid with Student Activity funds, procurement cards can be used to charge allowable travel expenses (i.e.: airfare, lodging, van/car rental and/or meals). Itemized receipts are required for all expenses including meal expense, when the procurement card is used for Student Activity funded travel.

3. Schools can use the procurement card for approved School Field Trip expenses for items only paid from Student Activity Funds. For example, the procurement card can be used to purchase meals, gas, or admission.

The Procurement Card CANNOT be used for any type services such as transportation or other services for a Field Trip. These services must be paid from a Performance Contract for 1099 filing purposes.

Official travel expenses paid from Student Activity Funds should be charged to Local School Accounting Account #5120 (Travel) in the local school financial records.

Copies of itemized receipts for all travel expenses, including meal expenses charged on the procurement card, must be submitted with the required travel forms. The original receipts to substantiate the procurement card charges should be kept with the monthly procurement card file maintained by the school bookkeeper.

Local school procurement cards may be used to purchase meals paid from Student Activity Funds. When the per diem amount for a meal exceeds the cost of the meal purchased with the procurement card, the employee may claim the per diem amount, report the cost of the meal purchased as a prepaid expense, and be reimbursed the difference (the per diem less the cost of the meal purchased).

When the cost of the meal purchased with the procurement card exceeds the per diem amount for the meal, the employee must claim the per diem amount for the meal, report the cost of the meal purchased as a prepaid expense, and must reimburse the difference (the cost of the meal purchased less the per diem amount).


PAYROLL SERVICES


APPENDIX A: COBB COUNTY SCHOOL DISTRICT TRAVEL FORMS

All forms must be typed

Authorization for Out-of-Town / Overnight Travel (FS-125):

An FS-125 is required for all Out-of-Town/Overnight travel and is used to obtain advance approval. This form must be completed, approved by the supervisor and submitted to the appropriate Assistant Superintendent/Central Office or Principal for approval well in advance of the trip. Preparing at least 8 weeks in advance is highly suggested. This form should be signed in other than black ink. FS-125’s are not required for “Employee(s) Traveling with Students” when expenses are paid from Student Activity Funds (see Chapter 9). Assistant Superintendents/Central Office approve all FS-125's when reimbursement is made from Central Office/County Funds. Principals approve all FS-125's when reimbursement is made from Local School Allotment (County) Funds and Student Activity Funds. An Assistant Superintendent/Central Office must approve a Principal’s FS-125 regardless of the funding source.

Form FS-125 Routing Procedures are below:

1. For expenditures from Central Office/County funds, follow the routing process below for the FS-125:


Copy of the Approved FS-125 must be retained by the Assistant Superintendent/Central Office.

Copy of the Approved FS-125 must be sent to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3.

Copy of the Approved FS-125 must be sent to the local school bookkeeper.

2. For expenditures from Local School Allotment (County) funds follow the routing process below for the FS-125:


Copy of the Approved FS-125 must be retained by the Principal. Copy of the Approved FS-125 must be given to the employee with forms FS-137 and ST-5

required for Georgia lodging tax exemptions. See Chapter 3. Copy of the Approved FS-125 must be given to the local school bookkeeper.

3. For expenditures from Student Activity Funds follow the routing process below for the FS-125:

Original FS-125 must be retained by the bookkeeper after all appropriate signatures have been obtained.


PAYROLL SERVICES


Copy of Approved FS-125 must be given to the employee with forms FS-137 and ST-5 required for Georgia lodging tax exemptions. See Chapter 3.

Employee Expense Statement for Out-of-Town / Overnight Travel (FS-100):

Form FS-100 is required to document travel costs authorized by form FS-125, Authorization for Out-Of-Town / Overnight Travel. Form FS-100 is also used to claim reimbursement for all allowable travel expenses covered in these procedures except registration. This form should be signed in other than black ink.

The FS-118 discussed below must be used for payment/reimbursement of registration fees. The FS-100 must be prepared and signed by the employee after the trip is completed. The FS-100 along with all required receipts must be submitted to the employee's department head for review and approval.

When travel costs are paid from Central Office/County funds or Local School Allotment (County) funds and if the form is correct and in good order, it is then submitted to the appropriate Assistant Superintendent/Chief Officer for review and approval before it is submitted to Payroll Services for reimbursement.

When Student Activity Funds are used to pay the travel reimbursement, then, if the form is correct and in good order, it is submitted to the Principal for review and approval before it is submitted to the local school bookkeeper for reimbursement.

Assistant Superintendents/Central Office approve all FS-100's when reimbursement is made from Central Office/County Funds.

Principals approve all FS-100's when reimbursement is made from Local School Allotment (County) Funds and Student Activity Funds.

Employees, while on travel status, may encounter circumstances that result in reimbursable travel expense exceeding the Maximum Employer Cost Approved for Travel on the FS-125. Employees may, unless specifically directed otherwise by their supervisor or their Assistant Superintendent/Central Office, report and claim the larger reimbursable expense on the FS-100. The Assistant Superintendent/Central Office signature on the FS-100 will constitute authorization to reimburse the excess travel expense. It is not necessary to prepare a revised FS-125.

Forms not properly completed and/or approved will be returned to the approving supervisor, thereby delaying reimbursement to the employee.


PAYROLL SERVICES


Employee Expense Statement for Local Mileage (FS-156):

Form FS-156 is used to claim mileage, parking fees or toll reimbursement for official local travel. This form must be completed and signed by the employee at the end of a specific trip or at the end of the month. This form should be signed in other than black ink. The FS-156 must be submitted to the employee's department head for review and approval. If the form is correct and in good order, it is then submitted to the appropriate Assistant Superintendent/Central Office (or their designee) for review and approval before it is submitted to Payroll Services for reimbursement.

When Student Activity Funds are used to pay the travel reimbursement, then, if the form is correct and in good order, it is submitted to the Principal for review and approval before it is submitted to the local school bookkeeper for reimbursement.

Assistant Superintendents/Central Office (or their designee) approve all FS-156 forms when reimbursement is made from Central Office/County Funds. Principals approve all FS-156's when reimbursement is made from Student Activity Funds and Local School Allotment funds.

Forms not properly completed and/or approved will be returned to the approving supervisor, thereby, delaying reimbursement to the employee.

Travel Status and Allowable Mileage Reimbursement


Any employee on official travel status as defined above is eligible to be reimbursed for miles traveled in accordance with Cobb County School District travel procedures.

Mileage reimbursement for a second commute is prohibited. Refer to Prohibited Mileage Reimbursement, Page 22 Example #5 under Determination of Business Miles Traveled for an example of a second commute.

Mileage reimbursement form FS-156 must be completed, approved by the School Principal and forwarded to Payroll Services. An Area Assistant Superintendent must approve a Principal’s FS-156 prior to forwarding to Payroll Services.


PAYROLL SERVICES


Certificate of Exemption of Local Hotel/Motel Excise Tax

(Occupancy Tax) (FS-137)

Form FS-137 is used in accordance with Act No. 621 of the Georgia code, effective April 2, 1987. This law provides that Georgia state or local government officials traveling on official business, within the state of Georgia, should not be charged county or municipal excise tax on lodging.

Upon verification of the identity of a state or local government employee, Georgia hotel/motel operators are authorized to exempt the individual from any applicable county or municipal lodging excise tax. When a hotel/motel reservation is made in the state of Georgia and paid with a Student Activity Funds check, the employee must fax an FS-137 - Certificate of Exemption form to the hotel/motel when the reservation is made.

If the reservation is paid directly with a District check from appropriated funds, the employee must attach the FS-137 to the FS-119 Payroll Request for Check for Travel Expense Prepayment- Vendor Paid form when submitting to Payroll Services.

State Sales and Use Tax Certificate of Exemption (ST-5)

State form ST-5 is used in accordance with the Georgia code, Section 48-8-3 (1) and (11) (A). This law provides that Georgia state or local government officials traveling on official business, within the state of Georgia, should not be charged sales and use tax on lodging when the lodging is paid with a District check from appropriated funds or a local school check from Student Activity Funds.

Upon verification of the identity of a state or local government employee, Georgia hotel/motel operators are authorized to exempt the individual from any applicable sales and use tax. When hotel/motel reservations are made in the state of Georgia and are to be paid with a District check from appropriated funds or a local school check from Student Activity Funds, the employee must prepare the FS-119 Payroll Request for Check for Travel Expense Prepayment- Vendor Paid and must attach the State Sales and Use Tax Exemption (ST-5) along with the original lodging invoice and mail it to Payroll Services.

The local sales and use taxes include: local option sales tax, special purpose local option sales tax, sales tax for educational purposes, and homestead option sales and use tax on the rental of a hotel or motel room, if the employee’s bill is paid from appropriated funds with a Cobb County School District check or from Student Activity Funds check.

*Per the Transportation Funding Act of 2015, effective July 1, 2015 hotels in the state of Georgia will charge a $5.00 per room per night hotel tax to travelers. This tax is not exempted for State employees.


PAYROLL SERVICES


Request for Check (FS-118)

Form FS-118 is used to request payment/reimbursement of registration cost. A copy of the approved FS-125 Authorization for Travel must be attached to the FS-118. When possible, only one FS-118 should be prepared to pay registration costs in advance to the sponsoring organization for all employees scheduled to attend a particular event. This form should be signed in other than black ink.

The FS-118B is required to be used for travel advances for a specific trip. Please refer to Chapter 7 of this manual for instructions on this form. All forms can be located on the Form Bank at http://support.cobbk12.org/formbank/ under Travel.

Payroll Request for Check for Travel Expense Prepayment (FS-119)

Form FS-119 is used to request travel expense Prepayment for airfare, lodging, and/or a rental car. This form should be signed in other than black ink.

Travel Expense Check List (FS-412)

Form FS-412 is used by employees in conjunction with the Employee Expense Statement for Out-of-Town/Overnight Travel (FS-100). It is used to insure the FS-100 has been completed properly with required documentation attached and appropriate signatures affixed. Employees who use this form as a guide when preparing their FS-100 may avoid having this form returned due to improper completion or missing documentation. The Travel Expense Check List is available on the Financial Services Form Bank located at http://support.cobbk12.org/formbank/ under Travel.



Documents

PAYROLL SERVICES - cobbk12.org · Chapter 1: Authorization ... 22 CCSD In-service/Meeting Mileage Reimbursement ... Cobb County School District September 22, 2017 PAYROLL SERVICES