Expense Reimbursement Policy

The Ohio Division of Early Childhood (ODEC)Expense Reimbursement PolicyThis policy is intended to: provide a clear and consistent understanding of ODEC’s expense reimbursement policy; explain requirements that promote the reasonableness of costs incurred by ODEC forexpenses.ODEC appreciates the efforts of those conducting ODEC business to keep costs withinreasonable limits and to follow consistent policy and procedures with respect to thereimbursement of these expenses. Individuals must apply the provisions of this policyconsistently to all subdivision expenses incurred.Basic PolicyWith prior approval, ODEC will pay all or a prearranged portion of reimbursable expensesdeemed necessary for official subdivision business, including travel to attend meetings andconferences (e.g., OAEYC Early Care & Education Conference, National DEC). In general,prepayment of expenses will not be made.Individuals should spend ODEC funds prudently. Business expenses will be paid by ODEConly if they are reasonable, necessary and in accordance with this policy. Individuals who incurbusiness expenses should neither gain nor lose personal funds.Authorization of ExpensesTo obtain authorization of expenses for which reimbursement is expected, a written requestshould be made to the ODEC Executive Board indicating the purpose and estimated totalexpense.ExceptionsThe ODEC Executive Board has authority to approve exceptions to provisions of this policy.Approved exceptions must be explicitly justified as beneficial to both the Subdivision and theindividual.Non-reimbursable ExpensesThe following expenses are not reimbursable under this policy: Car rental insurance purchased for domestic travel Child care Corporate card delinquency fees or finance charges Frequent flier and other similar awards for hotel and car rentals Insurance costs such as life insurance, flight insurance, personal automobile insuranceand baggage insurance "No-show" charges for hotel and car service Personal telephone charges in excess of reasonable calls home, generally one per day Upgrades (air, hotel, car, etc.)ResponsibilitiesIndividuals seeking reimbursements must be responsible for submitting all forms related tohis/her expenses within 30 days of the function or activity and are responsible for applying thecorrect amount to each receipt.For business travel, receipts are required for daily expenses, including meals and lodgingexpenses. All business travel expenses require dated, original receipts or invoices.04.20.07 Page 1/6

The Ohio Division of Early Childhood (ODEC)Expense Reimbursement PolicyAuthorized ApproverAll forms must be approved by the treasurer or designee with appropriate decision-makingauthority. The authorized approver is responsible for verifying the following: Business purpose of the expense is valid and directly related to official ODEC business. Total cost requested is within the approved budget.The authorized approver is also responsible for ensuring compliance with this policy andmust verify that expenses are reasonable.TRANSPORTATIONThis section contains information on reimbursable transportation expenses. Transportationreceipts should include dates, destinations and amounts.Domestic TravelDomestic travel is any travel within and between any of the 50 states of the United States andits possessions and territories. Travel to Mexico and Canada is also considered domestic.Transportation TicketsPassenger copies of transportation tickets are required when each expense is $25 or greater.Air TravelTravelers must purchase the lowest-priced tickets available using a commercial discountairfare or customary standard (coach or equivalent) airfare.Exceptions may be allowed if the lowest-priced fare would: require circuitous routing; require travel during unreasonable hours; excessively prolong travel; greatly increase the duration of the flight; result in increased costs that would offset transportation savings; be inadequate for the medical needs of the traveler.Justification for any of the aforementioned exceptions must be approved in advance by theexecutive board and should be documented on the expense report.Rental CarsLong distance travel by rental car is discouraged, since it increases travel time and places thesubdivision at higher risk for business travel accident liabilities.ODEC will reimburse the traveler for the cost of renting a compact or standard-size car andfor the automobile-related expenses if use of the rental vehicle is the most economical mode oftransportation. Upgrades to full-size cars can be approved by the treasurer if a detailedexplanation (for example, number of persons, luggage accommodations, length of commutebetween airport and destination) accompanies the receipt. Before renting a car, the travelershould consider shuttle services and taxis, particularly for transportation between airport andlodging. Mileage is not reimbursable for rental cars. In these cases, the direct cost of gasolinemay be reimbursed.Other Ground TransportationTravelers should select the most cost-effective means of ground transportation, whethershuttle, taxi, limousine, or local bus, as needed to travel between business locations.04.20.07 Page 2/6

The Ohio Division of Early Childhood (ODEC)Expense Reimbursement PolicyPrivate AutomobilesODEC will pay a standard rate per mile for official subdivision travel by private automobilebased on the actual driving distance by the most direct route. The standard mileage allowance,defined federally by the IRS is currently $0.445/mile and is in lieu of all actual automobileexpenses such as fuel and lubrication, towing charges, physical damage to the vehicle, repairs,replacements, tires, depreciation, insurance, etc.In addition to the standard mileage allowance, necessary and reasonable charges for thefollowing automobile-related expenses are allowed: tolls, ferries, parking, bridges, and tunnels.Traffic ticket and parking ticket expenses will not be reimbursed. An original receipt is requiredfor each item of expense greater than $25.Other Forms of TransportationFor travelers using railroads, non-local buses or other commercial vessels ODEC will pay thecost of the lowest first-class accommodations available for the trip. Reimbursement will notexceed the commercial airfare that would be reimbursable for the same trip.LODGINGODEC will reimburse an individual for allowable lodging expenses incurred during ODECrelatedtravel for the actual cost.Lodging Actual CostLodging receipts are required. Meals and incidentals on lodging receipts must be itemizedseparately. A lodging receipt must include all of the following information:1. The name and location of the lodging establishment.2. The dates of stay.3. Separate amounts for charges such as lodging, meals, and telephone calls.Room ChargesODEC reimburses individuals for the single occupancy cost of a standard room. Individualsshould always select a hotel that is the most economical for their business trips. When travelingto a conference, it is appropriate to stay at the hotel hosting the conference, assuming that thedaily rate is not unreasonably expensive relative to other alternatives.Deposits and CancellationsThe individual will not be reimbursed for the deposit or guarantee penalty if he/she fails tomake a cancellation notification unless there are extreme extenuating circumstances beyond thecontrol of the individual (for example, a canceled flight). Such circumstances must bedocumented on the expense report.Some hotels hosting large conferences may require a prepayment irrespective of the guest'sarrival time. Such prepayments will be reimbursed and must be documented on the expensereport.Hotel Frequent Guest ProgramsBusiness travelers will not be reimbursed for free accommodations awarded in connectionwith hotel frequent guest programs.04.20.07 Page 3/6

The Ohio Division of Early Childhood (ODEC)Expense Reimbursement PolicyLaundryTravelers will be reimbursed for reasonable and actual expenses for laundry services that arenecessary due to an absence from home for five or more days or when unusual and documentedcircumstances mandate these services. These circumstances should be included on the expensereport.TelephoneTravelers will be reimbursed for telephone, fax and computer connection costs that arereasonable and necessary for conducting subdivision business. A reasonable number of personaltelephone calls (generally one per day) that allow travelers to stay in contact with their families isalso reimbursable.MEALS AND INCIDENTALSODEC will reimburse an individual for allowable meal and incidental expenses incurredduring subdivision-related business.Incidental expenses include fees and tips for persons providing services, such as food servers,hotel housekeeping and luggage handlers. Incidental expenses do not include groundtransportation, telephone calls or laundry. These expenses will be reimbursed based on actualcosts.Meals and incidentals on lodging receipts must be itemized separately.Actual Meal Cost ReimbursementThe subdivision will generally reimburse individuals for three meals a day. On the days oftravel to or from the destination, the individual's departure and return times should determinewhether a meal was incurred during the period of travel.While the treasurer may set lower meal limits than the subdivision guideline, these are thefollowing meal reimbursement guidelines:1. Total meal expense for the day should generally be in line with average per-diem levels of$38 a day. Restaurant receipts are required.2. Individual meals over $40 should include justification.The subdivision will not reimburse for gratuities that are greater than the accepted standards.(Currently, the domestic standard is 15-20% of the total bill; international standards may vary.)Expenses for Meals for OthersIndividuals sometimes pay for meals for others. These expenses are reimbursable when thename(s) of the meal attendees are listed and the business purpose of the meal is justified. Mealsfor others will be reimbursed at actual cost provided the attendee(s)' name, their affiliation, thepurpose of the meeting and the original receipt or detailed documentation are provided by theindividual.Meal ReceiptsRestaurant receipts, when required, must include all of the following information:1. The name and location of the restaurant.2. The number of people served.3. The date and amount of expense.Gratuities should be shown on the credit card receipt or restaurant receipt.04.20.07 Page 4/6

The Ohio Division of Early Childhood (ODEC)Expense Reimbursement PolicyReceiptsRequired ReceiptsReceipts are always required. These receipts must be submitted with expense reports.Other ExpensesExpenses under $25 (such as taxi fares or tips) do not require receipts. Receipts under $25should not be submitted with the report. However, the amounts claimed must be accurate.Lost ReceiptsIf a lodging or other receipt equal to or greater than $25 is not issued or is lost, a detailed logwill serve as sufficient documentation of the actual cost. The subdivision expects that a goodfaith effort will be made by individuals to collect and retain all required receipts. An individualshould avoid using a detailed log unless absolutely necessary. Receipts are always the preferredform of documentation.One-day TravelIn general, trips of less than 50 miles one way do not qualify for reimbursement for anovernight stay. The subdivision, following IRS regulations, does not allow travel meal expensefor one-day travel. Per-diem rates may not be used for one-day travel. However, a bona fidebusiness meal may be reimbursed.Miscellaneous ExpensesCertain miscellaneous expenses essential to the purpose of authorized business or travel willbe reimbursed. Miscellaneous expenses include: Meeting Expenses: Registration (if not prepaid), costs of presentations, publishedproceedings, rental of meeting rooms, and other actual expenses in connection withprofessional meetings, conferences and seminars will be reimbursed. Conference and dissemination Expenses: Handouts, posters, incentives for participation indata collection efforts related to ODEC business. Excess Baggage: Charges for excess baggage are reimbursable only when the traveler istransporting ODEC materials or when the extended period of travel necessitates excesspersonal baggage.Sharing Expenses with External OrganizationsIndividuals are encouraged to combine subdivision travel and business expenses with otherbusiness and can be shared with other organizations. Individuals are responsible for seekingreimbursement for expenses payable by others. If an individual is conducting business or takinga trip payable jointly by ODEC and another entity, ODEC will reimburse its share of the actualexpenses necessary for subdivision business. When an outside organization pays for lodging ormeals, the individual may not claim per diem. In no case may the reimbursement to theindividual from all sources exceed the total expenses incurred by the individual.04.20.07 Page 5/6

The Ohio Division of Early Childhood (ODEC)Expense Reimbursement PolicyWhere business expenses are being shared with external organizations, a duplicate copy ofthe receipts will suffice if the expense report justification field contains a detailed explanation ofwhich organization is paying the balance of the expenses.Combining ODEC and Personal ExpensesODEC does not pay for expenses that are not required for official subdivision business. Anypersonal portion of an expense must be subtracted from the total before requestingreimbursements. If an individual travels and indirect route or interrupts a direct route for otherthan subdivision business, reimbursement for air fare will be at either the actual charge or thecharge that would have been incurred by traveling the direct route by the most economicalmeans, whichever is less.In general, the expenses of a spouse, family or others accompanying the business traveler arenot reimbursable. When a double hotel room is occupied by the business traveler and otherswhose attendance does not constitute a business purpose, ODEC will reimburse at the singleroom rate. In all cases, only reasonable and necessary accommodations will be reimbursed.Visitors Traveling to ODECIf a guest is visiting ODEC for business purposes and the executive board has agreed toreimburse the guest for travel expenses, the guest may request reimbursement under this policyas long as the expenses are substantiated. Additionally, payment for lodging and localtransportation can be made directly by the treasurer to a local hotel or licensed transportationservice.RefreshmentsWith the approval of the executive board, ODEC will pay or reimburse properlydocumented expenditures for food and/or beverages served at meetings to conduct ODECbusiness, official ODEC functions, or activities hosted by ODEC for a valid public purpose.Every reasonable effort must be made to ensure that funds are used in a responsible andappropriate manner.04.20.07 Page 6/6