1120 Travel and Meal Expense

POLICY:
To establish guidelines relating to the accounting, control, reporting, and reimbursement of travel expenses incurred by Adams County employees, including Elected Officials and eligible volunteers, while doing business for Adams County. Employees who need to travel outside the local area shall get their Supervisor’s approval prior to making any travel arrangements.

PURPOSE:

1. DEFINITIONS:
1.1. Eligible Volunteer is a person that has been accepted into a formal Adams County
Volunteer Program.
1.2. Local Travel Expenses shall be those incurred while conducting Adams County business
in Adams, Arapahoe, Boulder, Douglas, Jefferson, Broomfield, Weld, and Denver
counties.
1.3. Non-Local Travel Expenses shall be those incurred while conducting Adams County
business outside of the Local travel counties, as defined above, but within the United
States.
1.4. International Travel Expenses are those expenditures that are incurred by employees
and Elected Officials while conducting necessary business on behalf of Adams County
outside the United States. If planning on using your Procurement Card (P-Card) please
contact the P-Card Administrator prior to travel for proper authorization.
1.5. Per Diem Expenses include: meals; tips; non-alcoholic beverages and other incidental
expenses. Transportation and lodging are not Per Diem Expenses. Per Diem Expenses
are based on the federal guidelines which can be accessed by state, city, county or zip
code on the Internet at: http://www.gsa.gov/portal/category/21287 (see meals and
incidental rates in ME&I column). For the applicable ME&I rate see breakdown of
breakfast, lunch, dinner and incidentals. For international travel, Per Diem Expenses
can be accessed on the U.S. Department of State’s website at:
https://aoprals.state.gov/web920/per_diem.asp .
1.6. Reimbursable Expenses are those expenses that are incurred by employees and
Elected Officials of Adams County while conducting necessary business on behalf of Adams County outside of their normal work environment. These expenses must be
reasonable and documented in accordance with this policy.
1.7. Non Reimbursable Expenses include: personal gifts; travel insurance; non-business
entertainment; personal expenses (laundry, clothing, books, spas etc.), movie rental or
theater tickets; any unreasonable expense as defined by the employee’s supervisor.
1.7.1. Any non-reimbursable expenses incurred must be paid back, timely, to Adams
County by the employee.
1.8. Travel Advances can be obtained for Per Diem Expenses only, and only with the
employee’s, Elected Official’s, Departmental Director’s or their designee’s written
approval. Whenever possible, Travel Advances should be submitted ten (10) business
days in advance of the travel date.

2. Ground Transportation for Travel:
2.1. Employees will be reimbursed for reasonable transportation to Denver International
Airport or other Colorado airports in accordance with their normal mileage
reimbursement method (no additional compensation will be given to employees who
receive a vehicle stipend).
2.2. Adams County will pay for reasonable transportation between the airport and the
destination hotel in other cities.
2.3. Use of a rental car is permissible when necessary for a business purpose.
2.3.1. Rental cars should only be utilized when public transportation is not reasonable
or is cost prohibitive.
2.3.2. Use of a rental car requires pre-approval of the Elected Official or Department
Director.
2.3.3. Rental car insurance shall be purchased at time of rental.
2.3.4. Rental cars may be charged to P-Cards.
2.3.5. If the employee plans to use the vehicle for personal use for more than de
minimis use (or extended days), a personal rental must be arranged or the
additional cost must be reimbursed back to the County.
2.3.6. Other modes of transportation:
2.3.6.1. Reasonable taxi and other third party ground transportation methods
are allowable in the departure location and/or the destination
location.

3. Mileage, Rental Cars and other Ground Transportation:
3.1. Reimbursement for Personal Car Mileage is based on the standard established by the
Internal Revenue Service (IRS). It is the responsibility of the Elected Official or
Department Director to obtain proof that any employee required to use a motor vehicle in their work has a valid Driver’s License and proof of adequate insurance
before being allowed to drive anywhere on Adams County business.
3.1.1. Employees must fill out the Mileage Reimbursement Report, obtain their Elected
Official, Department Director, or Supervisor approval and submit the sheet to
Finance Department in order to receive payment for their mileage.
3.1.2. Mileage Reimbursement Reports must be submitted for payment at least
quarterly (90 days from date of travel) or more frequently as required by the
Elected Official or Department Director.
3.1.3. A portion of the automobile expense reimbursement is to cover the cost of
personal automobile insurance. The minimum insurance required shall be based
on the State of Colorado requirements.
3.1.4. Business mileage is the travel an employee incurs beyond normal commute
mileage (from home to the office and home again). Employees may request
reimbursement for any business mileage incurred. If the distance to the
business event is less than your normal commute, then mileage is not
reimbursable. See Appendix O for clarification.
3.1.5. Employees may request reimbursement for mileage directly to/from the airport
for travel that requires an overnight stay based on when and where the
employee’s travel status begins and ends, without subtracting normal commute
miles.
3.2. Reasonable tolls for business purposes will be reimbursed to the employee. Tolls may
be reimbursed when their use is determined to be necessary and advantageous to
Adams County by the supervisor. Having an ExpressToll account results in a 20%
savings on tolls and is advantageous to Adams County. Employees who regularly use
toll roads are encouraged to obtain a personal ExpressToll Account to save taxpayer
dollars.
3.3. Automobiles supplied by Adams County to regular employees and key employees are
based on Internal Revenue Service’s regulation 15B Employee Tax Guide to Fringe
Benefits, available at http://www.irs.gov/pub/irs-pdf/p15b.pdf . Certain Key Employees
(as defined by the IRS) may be exempt from taxation due to the nature of their
position, such as certain emergency response requirements.
3.3.1. Regular employees will be governed by the Commuting Rule Mileage provision.
3.3.2. Key Employees will be governed by the Lease Value provision.

4. MEALS
4.1. Travel Meals
4.1.1. Travel involves any stay outside the local travel area, as defined in Section 1.2.
4.1.2. Employees will not be reimbursed for meals provided at the conference/event 4.1.3. An agenda, or other documentation, for the conference/event shall be attached
to any request for reimbursement.
4.1.4. Employees may be compensated for meal costs during travel, through per diem
reimbursement.
4.1.5. Adams County will pay the per diem rate established by the General Services
Administration (GSA) for each meal as that rate is deemed substantiated by the
IRS, less meals provided at the conference/event, as noted in 5.1.2.
4.1.6. Employees will be compensated for meals during business related travel time.
Adams County will use the Maximum Rate Per Diem Rate found on the GSA’s
website at http://www.gsa.gov/portal/category/21287
4.1.7. The per diem rate also includes an amount for incidental expenses for overnight
travel. Employees will be reimbursed for the incidental expense amount for
each overnight stay of travel.
4.1.8. Employees are not required to maintain receipts or otherwise account for the
way that the per diem is spent.
4.1.9. The use of an Adams County P-card for meals is prohibited when a travel Per
Diem Expense reimbursement is issued to any Adams County Employee. In
limited situations, P-cards may be used to purchase travel meals by the Elected
Officials, Department Directors, County Managers (Executive Leadership Team)
or Designee only.

4.2. Local Business Meals:
4.2.1. Local meals include any meal purchased within the area defined in Section 1.2
for business meetings.
4.2.2. Adams County’s Mission, Vision, Norms and Values should be kept in mind when
choosing to pay for meals out of Adams County funds. Local meals should only
be purchased when there is a legitimate business purpose.
4.2.3. P-Cards may be used for purchase of local business meals.
4.2.4. The P-Card is not to be used for separate meals while attending conferences in
the area as defined in Section 1.2.
4.2.5. Adams County employees must obtain verbal approval from their Elected Official
or Director prior to paying for local meals.
4.2.6. Local meals generally should not exceed the GSA per diem rates, including tip.
4.2.7. Tips shall not exceed 20%.
4.2.8. No alcohol may be purchased.
4.2.9. Employees purchasing local meals must provide a copy of the itemized receipt
(listing specific items purchased). The receipt (or accompanying documentation)
shall also include the following information: 4.2.9.1. The nature of the business meeting.
4.2.9.2. The names of the person(s) whose meal(s) was/were purchased.
4.2.9.3. The date of the meeting.
4.2.9.4. The location of the meeting.
4.2.10. Purchase of meals for Department/Office holiday parties and business meals
must be in accordance with budget and finance approvals for that budget year.
The same information required by Section 4.2.9 shall be provided

4.3. Approval
4.3.1. Adams County employees must obtain verbal approval from their Elected Official
or Department Director prior to any meal expense incurred within the local area
as defined in Section 1.2

5. TRAVEL ADVANCES
5.1. The only allowable travel advance shall be the per diem rate for meals and incidentals
related to travel out of the local area as defined in Section 1.2.

6. HOTEL ACCOMMODATIONS
6.1. Adams County will pay for a single room for each employee who is traveling outside
the local area as defined in Section 1.2. Local hotel overnight accommodations are
prohibited.
6.2. Adams County will pay the rate arranged for the conference hotel or equivalent.
6.3. Hotel accommodations should be charged to the employee’s P-Card.
6.4. Receipts will be required for the P-Card Expense Report (see policy 1045).
6.5. Employee shall attach a copy of the agenda or business purpose for the
conference/event.
6.6. Employees must provide a personal credit card or otherwise pay for any incidental
charges incurred at the hotel that are not specifically authorized in this policy.
6.7. If conference/event starts in the morning, it is permissible to fly the day before and
stay at a hotel that evening.
6.8. If conference/event ends after 1:00 p.m., it is permissible to stay that evening and fly
home the next day.
6.9. Adams County will pay for hotel/conference fees associated with internet use if
necessary for the employee to conduct Adams County business.
6.10. The employees may travel with a companion as long as it does not result in any
additional expense to the Adams County.
6.11. Adams County will not pay for any extended stays outside of the business purpose.

7. AIR TRANSPORTATION
7.1. Airfare shall be reimbursed at actual rates. Receipts for airfare must be attached to
the expense report. It is preferred that the employee utilize a P-Card (see Policy 1045)
for these expenses.
7.2. Adams County will pay for the least expensive direct flight that can be scheduled
during reasonable times.
7.3. Employees are not expected to travel overnight or arrive unreasonably early or late.
7.4. Airfare should be charged to the employee’s P-Card.
7.5. Adams County will pay for economy travel only. No business or first class travel.
Reasonable flight change fees may be paid by the County, prior Supervisor
approval is recommended when possible.
7.6. Adams County will pay for fees associated with one piece of luggage (unless trip
exceeds one week), early boarding, seat assignment and/or check-in fees.
7.7. Bumping
7.7.1. Voluntary – Is not permissible for business purposes.
7.7.2. Involuntary – If an employee is bumped involuntarily the related increased
expenses will be reimbursed by the County to the extent they were not already
covered by the airline. The traveler should be able to prove that the flight
cancellation by the airline was involuntary and document the compensating
arrangements provided by the airline. If no documentation is available from the
airline, then the employee must submit a signed statement explaining the
circumstances surrounding the involuntary bump and attach it to the travel
reimbursement form.
7.8. Change in travel plans – If an employee wishes to change travel plans for discretionary
personal reasons, the employee will bear any costs incurred in making those changes.
If the reasons for the change in travel plans are related to business purposes, changes
in the scheduled conference, training or other business purposes outside the
employee’s control, or for verifiable personal emergencies such as urgent family
medical problems or damage to the home, the County will bear the costs for the
changes in travel plans.
7.9. Traveling companion – If an employee desires to take a traveling companion along on a
business trip, all costs related to the traveling non-employee shall be the personal
responsibility of the employee. Examples include added room fees, additional plane
ticket, shuttle costs, meals, entertainment and other expenses. When making air
reservations, the employee may wish to book both employee and non-employee
parties simultaneously in order to guarantee obtaining the same flight. The employee
has two options: either paying both fares on his or her own personal credit card then
filing the travel reimbursement form timely upon return, or the employee may put the full amount of their own business travel on the County P-Card and the travel
companion’s expense on a personal credit card.
7.10. Voluntary stay over – If an employee decides to arrive early or stay late at the
destination for personal reasons, all costs associated with the extra day(s) will be the
responsibility of the employee and the time shall be recognized as vacation time per
Human Resources guidelines, if applicable, and must be pre-approved time off by the
appropriate supervisor. Examples include lodging, meals, entertainment, phone calls,
and other expenses.
7.11. Adams County will pay for reasonable parking at the airport in the most economical lot
possible. ADA considerations are to be discussed with the appropriate supervisor prior
to travel.
7.12. Receipts for parking should be submitted with the P-Card Expense Report.
7.13. If an Elected Official or Adams County employee elects to travel by automobile rather
than by air, reimbursement shall be limited to that mode of transportation which incurs
the lowest cost to Adams County. Should the employee choose to drive instead of fly
and the cost of driving is higher than the pre-scheduled flight, the County will only
reimburse up to the cost of the flight. Documentation to substantiate the difference in
cost must be preapproved by the employee’s Supervisor and included for
reimbursement. Exceptions may be made by Human Resources for ADA or Medical
conditions.
7.13.1. Any Elected Official or Adams County employee electing to utilize the more
expensive mode of travel shall be personally responsible for payment of the
excess amount.
7.13.2. Except for Elected Officials, employees electing to travel by automobile during
the regular work week shall be charged with accrued vacation, or leave
without pay for that time spent enroute in excess of one travel day each way.

8. EXPENSE REPORTS
8.1. Expense Reports provide an accounting of reimbursable expenses including travel,
conference/meeting meals, and incidental expenses.
8.1.1. If all expenses are placed on an Adams County P-Card (see Policy 1045) there is
no need to fill out an expense report.
8.2. Personal expenses co-mingled with business expenses on vendor invoices or credit card
receipts must be included on the expense report and then deducted from any
reimbursement and/or repaid by the employee.
8.2.1. When this occurs, the calculation to differentiate between business and personal
expense must be reasonable and clearly documented on the expense report 8.3. Reimbursement Expense Reports shall be submitted to the Finance Department for
payment at least quarterly (90 days from date of travel) or more frequently as required
by the Elected Official or Department Director.
8.4. The Department Director, Elected Official or Supervisor must review expense reports
for accuracy, thoroughness, and reasonableness, prior to submittal for payment.
8.4.1. When necessary, the determination of the reasonableness of a submitted
expense shall be made by the Adams County Manager, Adams County Attorney,
or the appropriate Elected Official.

9. REIMBURSABLE EXPENSES
9.1. Finance shall issue payment for fully documented reimbursable expenses to the
employee or Elected Official upon receiving the approved expense report/mileage
sheet during the next regularly scheduled reimbursement cycle.

10. FORMS
10.1.Expense and Mileage forms in an Excel format can be found on the myAdams Intranet
Web Site under Document Center.

11. EXCEPTIONS:
11.1. Exceptions to this policy must be approved by the Adams County Manager, or
designee, in advance of the expenditur