Anexo

ATTACHMENT 1 LEGISLATIVE, FINANCE, AND ADM INISTRATION COMM ITTEE MINUTES 10/27/03 CITY OF DOVER (Presented to City Council on 11/24/2003) City Clerk’s Office Note: For reference purposes, the proposed amendments recommended by the Legislative, Finance, and Administration Committee during their meeting of October 27, 2003 are indicated by strikeout for deletions and bold italics for additions. CITYWIDE TRAVEL POLICY A. INTRODUCTION 1. Purpose The purpose of this policy is to provide guidelines under which City of Dover employees, public officials, and appointees will be reimbursed for authorized travel expenses incurred in the conduct of business for the City of Dover, hereinafter referred to as “City”. In addition to the guidelines, specific procedures with regard to incurring and reporting travel expenses are provided. 2. Scope This policy shall apply to employees of the City of Dover, elected officials, boards, commissions and others, who are engaged in authorized travel and who expend City funds for travel purposes. The Mayor and Members of City Council are not required to submit a Travel Authorization and Completion Form, but are required to follow the financial and budget requirements of this policy. While this policy does not cover every possible situation, it establishes adequate guidelines for employees and officials to make appropriate and consistent judgments regarding the expenditure of City funds for reimbursable expenses. It remains the responsibility of city management to control and approve travel-related expenditures. The City Manager and Finance Director may impose more stringent rules when deemed appropriate or necessary. The City Council and the Finance Department will periodically (at least annually) review the implementation of this Policy and will provide policy interpretations and assistance to ensure effective and efficient implementation. Any exceptions will be subject to approval by the Council and Finance Department. Exceptions will only be made in particular cases where adequate justification is presented. However, in the interest of achieving maximum uniformity, exceptions will be permitted only in highly unusual circumstances. The City Council and Finance Director may also, on a case-by case basis, approve reimbursements exceeding the guideline amounts referenced in this policy. In any such instance, a detailed explanation and substantiation (a receipt) is required. Enforcement of the travel policy will be the responsibility of the Finance Director.

City of Dover Citywide Travel Policy Page 2 3. Responsibility a. Employee, Public Official, or Appointee • Comply with all provisions of this policy. • Obtain the necessary approvals in advance for overnight travel and out-of-state use of City vehicles. Provide a copy of the approval with the travel prepayment made by direct voucher. • All expenses incurred in the course of City business are to be in accordance with the City’s Administrative Policies and Rules of Ethics and must be paid solely from appropriated funds. • Comply with the ten (10) working-day rule. b. Department Manager/City Manager/Council Designee • Ensure compliance with this policy. • Review and approve each of their employees/official=s travel approval requests and reimbursable expenses. • Ensure sufficient funds are available for all anticipated expenses. c. Signatures on the Travel Expense Report certify that the expenses were incurred by the employee/official requesting reimbursement for official City business, are reimbursable in accordance with this policy, and have not been reimbursed except as indicated on this form. Required signatures for expenses are: • Employee • Supervisor • Manager or Council Designee B. TRAVEL AUTHORIZATION All out-of-state travel that extends beyond one day shall be approved by the City Manager or Council Designee. All requests shall be made on the "Travel Authorization and Completion Form” (City of Dover - Form 047). A copy of the conference or meeting program shall be attached to the form. The authorization form should be submitted to the manager in a reasonable amount of time prior to the traveling day. The Department Manager, City Manager, or Council designee may impose specific requirements as to the time the authorization form must be submitted prior to travel. Employees and Officials traveling on official City business should be aware that the approval is for travel only, and is not a blanket approval of the expenses incurred.

City of Dover Citywide Travel Policy Page 3 C. AUTHORIZED TRAVEL AGENT 1. Definition The authorized travel agent is identified as Advantage Travel. All travel arrangements must be made through the authorized travel agent. The authorized travel agent will be determined through a competitive bid process by the Finance Director. When it is determined to be more economically feasible, the Finance Director may approve an alternative travel agency or the employee or official may make travel arrangements directly. D. TRANSPORTATION: COMMON CARRIER 1. General All trips requiring the use of common carrier must be pre-approved by the appropriate approval authority. The mode of travel must be justified on the basis of the most economical use of time of the personnel involved, the cost of optional travel modes, and the requirements of the trip. All common carrier reservations must be made through the authorized travel agent under contract with the City of Dover within the guidelines of this policy. (Tickets purchased from any other sources will not be reimbursed.) consistent with reasonable business travel planning, common carrier will be booked at the lowest available fare. The authorized travel agent is required to offer the traveler the lowest available fare. If the lowest available fare is turned down by the traveler, the traveler's explanation for the denial is to be provided with the travel authorization request. Travelers should be advised to make travel reservations as far in advance as possible to attain the lowest fares, including non-refundable tickets. Travelers may not specify particular airlines or other carriers to accumulate mileage on promotional plans such as frequent flyer programs. In order to take advantage of special discount rates (supersaver fares, etc.), payments to the authorized travel agent or reimbursement to an employee may be made prior to a trip being taken under the following conditions: a. Documentation of the substantial savings that will accrue to the City (i.e., supersaver discounts). b. Employee's proof of payment on a statement from the travel agency or airline, other than credit card receipts. Most airlines will not give refunds or partial refunds for supersaver airfares.

City of Dover Citywide Travel Policy Page 4 It is encouraged to examine the advantage of fares requiring early trip departure or delayed return. However, it is important to consider the additional cost of meals and lodging for the required extra day(s) stay when comparing cost. 2. Air Travel a. Accommodations - When commercial airlines are used as a mode of travel, accommodations shall be coach/economy class unless some other class accommodations are more economical. b. Routing of Travel - All travel will be by the most economical and direct routes. In the event that a person travels by an indirect route for personal convenience, the extra expense shall be the responsibility of the individual. Reimbursement for expenses shall be based only on the cost of the most economical and direct route. c. Conference Airfare Arrangements When attending a conference, always check conference materials to see if special airline discounts are offered. When a special airline discount rate is offered and conferees are instructed to go directly to an airline or a specific travel agency to obtain the discount fare, all fare and file number information should be given to the authorized travel agency. The travel agent will then attempt to obtain the conference rate, government rate or lower rate, for the traveler. (See Section E.3. for Conference Lodging Arrangements) If a lower fare is not available, the conferees may make their travel arrangements directly utilizing the conference instructions. 3. Rail Travel a. Accommodations When it has been determined that rail travel is the most appropriate mode of transportation, the most economical class accommodations shall be utilized. When practical, rail travel should be arranged through the authorized travel agent. E. TRANSPORTATION: PASSENGER VEHICLES 1. City-Owned Vehicles City-owned vehicles should be utilized for out-of-state travel when such use is the most practical and economical mode of transportation, including the cost of tolls, fuel and parking.

City of Dover Citywide Travel Policy Page 5 2. Privately-Owned Vehicles a. The use of privately owned vehicles for out-of-City travel shall require prior approval of the appropriate department manager with approval authority. Reimbursement of private vehicle expenses shall be at the Standard Mileage Rate as set by the federal government for actual and necessary miles traveled. Beginning and ending odometer readings are required for the reimbursement for mileage. In considering approval, the approval authority shall take into consideration the cost of alternative modes of travel and the cost of meals and lodging for the additional travel/transit days. b. When two or more employees travel in a privately owned vehicle, only one mileage reimbursement shall be allowed. 3. Rental Cars a. General The use of a rental car when traveling out of state must be justified as an economical need and not as a matter of personal convenience. All rentals should be at the most economical rate per day including government rates or special rate agreements through the authorized travel agent or state contract. When traveling in groups, sharing of cars, when practical, should be done to minimize costs. The city will not pay for the use of a rental car to accommodate family members or non-business associates traveling with the employee, public official, or appointee. b. Vehicle Size Whenever possible, compact cars shall be rented or reserved. However, if a larger size vehicle is more economical or more than two city travelers are traveling together the larger vehicle may be appropriate. Any representative of the City requesting an upgrade of the size of a rented vehicle shall provide a written explanation of their reasons. A receipt will also be required. c. Insurance (1) The optional insurance coverage offered by the car rental agency shall be declined when the traveler charges the rental car. The traveler will automatically receive primary coverage under the City blanket insurance policy for travel. When insurance is declined, the policy covers collision damage, theft, fire and vandalism. Reimbursements for additional or optional insurance coverage will not be allowed.

City of Dover Citywide Travel Policy Page 6 (2) Other. Travelers not covered under the blanket insurance policy may be covered by their personal automobile insurance policy or other personal credit cards. Travelers should check their automobile policy and credit card policy for business travel coverage and accept or decline additional coverage accordingly. Reimbursement for additional or optional insurance coverage will not be allowed without prior approval from the department approval authority. d. Refueling Before Return To avoid a refueling surcharge, all rental cars shall be refueled before returning the vehicle to the rental company. Any surcharges billed to the employee, public official, appointee, or City shall be explained in the reimbursement request. e. Reservations Car rental reservations shall be made through the authorized travel agent whenever possible. F. LODGING 1. General City travelers are expected to seek accommodations that are comfortable, convenient, meet business and personal needs and offer good value. 2. Accommodations a. Lodging accommodations for reasonably priced single occupancy rooms are reimbursable when the traveler is away from home overnight due to official travel. b. Accommodations shared with family members or others not on official City business are reimbursable at the single occupancy rate only. c. Accommodations shared with other state travelers should be billed and reimbursed to one traveler. When required, reimbursements to more than one traveler shall be based on a pro rata share as reported on each reimbursement request. d. City travelers may elect to use their personal campers or recreation vehicles rather than staying in a hotel/motel. When prior approval is received from the appropriate department approval authority, the traveler will be reimbursed for actual costs, not to exceed the cost of hotel lodging. The employee, public official, and/or appointee shall provide receipts other than credit card receipts for reimbursement.

City of Dover Citywide Travel Policy Page 7 3. Conference Lodging Arrangements Hotel reservations should be made through the authorized travel agent whenever possible. When hotel rooms are blocked for a conference, seminar, etc., and a special discounted conference hotel rate provided, the employee/official should inform the authorized travel agent, who will attempt to obtain the conference rate, government rate or lower rate, for the employee/official. If a lower rate is not available, the conferees should make their lodging arrangements directly utilizing the conference instructions. 4. Occupancy Tax The City is exempt from the tax on occupancy of hotel, motel and tourist home rooms within Delaware only. When instate overnight accommodations are necessary, the employee should be provided with a copy of the Occupancy Tax Exemption Certificate (see Exhibit C) to be presented to the lodging facility. Tax on occupancy of hotels in other states must be paid. G. MEAL ALLOWANCES 1. General The City will pay for or reimburse an employee/official for the necessary and reasonable cost of meals incurred during out of state travel requiring overnight lodging. Meal costs incurred over and above those provided as part of a registration fee are not reimbursable unless justified as a special circumstance (e.g. special meeting or diet restrictions). There will not be any reimbursement for the meals when the meals are provided by the host organization and when meals are provided as part of the airfare. Exceptions are to be approved by the City Manager and Finance Director. This policy will be instituted through the use of one of two different plans for each travel period: Plan A B Per Diem/No Receipts This Plan provides employees with a fixed daily or partial day per meal allowance and requires no receipts to be submitted. Plan A daily and Per meal allowances are: Daily $45 Breakfast 10 Lunch 10 Dinner 25 Plan B B Actual Expense/Receipts Required

City of Dover Citywide Travel Policy Page 8 This Plan provides for the payment of or reimbursement of actual, reasonable meal expenses which are substantiated with receipts. Plan B daily and per meal allowances are: Daily $55 Breakfast 10 Lunch 15 Dinner 30 2. Choice of Meal Plan a. Department management may choose to operate under one or both of the plans. b. Only one plan may be used per trip. 3 2. Meal Allowance Adjustments Only per diem rates as prescribed by the Federal Government for official travel will be provided for meal allowance (Exhibit A). a. Department management may reduce daily and per meal allowances in both plans for department policy purposes. b. The Finance Director may approve claims for expenses exceeding the allowances in Plan B on a case-by-case basis when the employee, public official, or appointee travel to the following “high cost” locations: New York City Boston Chicago Los Angeles Washington DC San Francisco Atlanta New Orleans State of Alaska State of Hawaii 4 3. Application of Daily or Per Meal Allowances a. The daily allowance applies to out-of-state travel lasting two days or more and requiring overnight lodging. The per meal allowances do not apply, only the daily allowance. b. The per meal allowances apply to the departure and return (partial) days according to the following guidelines:

City of Dover Citywide Travel Policy Page 9 (1) Departure means leaving from home or normal work location; and, return means arriving back to home or normal work location. (2) If the time of departure is after 6:00 a.m., the employee is entitled to lunch and dinner. (3) If the time of departure is after 2:00 p.m., the employee is entitled to dinner. (4) If the time of return is prior to 10:00 a.m., the employee is entitled to breakfast. (5) If the time of return is prior to 7:00 p.m., the employee is entitled to breakfast and lunch. (6) If the departure time is prior to 6:00 a.m., or the return time is after 7:00 p.m., the daily allowance will apply. 5. Day Trips, In-state Travel and Before or After Hours The meal allowance for day trips out of the City, not requiring overnight lodging. Assignments requiring overnight lodging may be approved as long as the amount does not exceed the allowances established in Plan A and Plan B. The meal allowance for working before or after hours as a general rule are not encouraged, but may be approved by the Finance Director on a case-by-case basis as long as the amount does not exceed the allowances established in Plan A and Plan B. H. CASH ADVANCES Travel advance checks will not be issued to employees, public officials, or appointees in the form of general disbursement checks. Employees, public officials, and appointees will be reimbursed for travel related expenses after the trip or event has been completed. Employees, public officials, and appointees shall use the City purchase order when making travel arrangements when time permits. If there is a time constraint in processing a purchase order, a request for permitted use of the City credit card, accompanied by the proper documentation, will be sent to the Finance Department. Employees and Officials are also encouraged to use a personal credit card and request reimbursement when they return. The City will pay in advance the following costs: a. Conference/Training registration fees. Such payment will be made payable and mailed directly to the organization. This will be done through a purchase order submitted by the department after the trip is approved. A copy of the registration form describing the registration fees must be attached to the purchase order. b. Airfare. The check will be made payable and mailed to the travel agency upon submission of a purchase order.

City of Dover Citywide Travel Policy Page 10 c. Lodging. The check will be made payable to the motel and will be given to the person for whom the lodging arrangements are made. The employee must provide the rates and information pertaining to applicable taxes in advance and submit a purchase order for the same. d. Meal allowance. e. Ground transportation to and from hotel, and airport parking when costs have been pre-determined by the Finance Director. I. TRAVEL EXPENSE REIMBURSEMENT 1. General A Travel Expense Report (City of Dover B Form 030) is due to Accounts Payable within ten (10) working days after travel or an expense is incurred. (Ten working-day rule) a. Timely reimbursement can be assured only if an accurate, properly substantiated Travel Expense Report is received in Accounts Payable ten (10) working days after completion of the trip. b. Failure to submit timely Travel Expense Reports after the completion of a trip will result in administrative action, such as notification to the department manager and denial of future travel requests. Travel Expense Reports for local travel and related expenses are to be submitted at least monthly. In no case shall a reimbursement be made to an employee for travel or expenses incurred in excess of 90 days. Note: This section pertains to only those travel expenses paid by the traveler; not to travel expenses directly billed to/paid by the City. 2. Receipt Requirements and Other Reimbursement Criteria a. Tickets booked on common carriers (airline, rail or bus) require original copy of the authorized travel agent paid invoice. b. Hotel/motel bills shall be the original copy of hotel/motel billing marked paid, or paid invoice from authorized travel agent if lodging was billed through the agency. c. Ground transportation, including airport shuttle, taxi or public transit requires a receipt if over $10.

City of Dover Citywide Travel Policy Page 11 d. Car rental reimbursements require paid invoice from the rental company or authorized travel agent if billed through agency. e. Meals under Plan A (per diem) do not require receipts and are not reimbursable above the maximum daily/partial day per meal allowance. Tips in excess of 15% will not be reimbursed. When more than one City employee, public official, or appointee’s meals are being reimbursed, the number and name of the individuals are to be submitted on a schedule itemizing the cost of each individual's meal and a receipt from the dining facility attached. f. Hotel/motel related expenses should be documented identifying the date and the cost of each category with the following requirements: (1) Out-of-pocket costs for incidental items such as baggage handling and maid service are reimbursable. as follows: (maximum allowable) Only per diem rates as prescribed by the Federal Government for official travel will be provided for incidental items (Exhibit A). Examples of these items are as follows: • Porter(P), Doorman (DM) - $1.00 on arrival, $1.00 at departure • Bellhop (BH), Valet Parking Attendant (VP) - $1.00 per bag on arrival, $1.00 per bag at departure, not to exceed $4.00. • Sky Cap (SC) - $1.00 per bag not to exceed $2.00 • Taxi (TD) - $2 or 15% of cab fare, whichever is the lowest • Shuttle Driver (SD) - $1.00 per occurrence • Maid Service (MS) - $1.00 per day • All other tips and gratuities not addressed in this policy are discretionary and are not reimbursable. (2) City-business related telephone calls are reimbursable as incurred and require a receipt from the telephone service provider or included on the hotel/motel billing invoice. g. Lodging at campgrounds using traveler’s camper or recreational vehicle is reimbursable at the actual cost, not to exceed the equivalent cost of hotel/motel lodging. Receipt is required. h. Other Categories

City of Dover Citywide Travel Policy Page 12 Reimbursement for the following categories should be submitted on a schedule identifying the date, the cost and the category: Hotel/airport parking and tolls for interstates, turnpike, bridges and/or ferries. Expenses exceeding $10 per category per use shall require a receipt. i. Gasoline and/or Other Supplies Need for emergency repairs incidental to using a City-owned vehicle shall require a cash receipt or credit card receipt. j. Reimbursements for travel expenses incurred without required receipts, as outlined, is strictly prohibited. A "no receipt - no reimbursement" policy applies. An affidavit for lost, stolen, etc. receipts is generally acceptable with approval by the Finance Director. (City of Dover B Form 061). k. Internet Access Costs for city business. 3. Non- Reimbursable Expenses The City shall not reimburse expenses for the following: a. Alcoholic beverages are strictly prohibited. b. In-room movies or pay television. c. Theater tickets or nightclub entertainment. d. Laundry. e. Babysitting. f. Related expenses of spouse, children and other persons accompanying the authorized employee/official. g. Pleasure, historic or other tour related expenses. Expenses for business related tours would be reimbursed. h. Donations and gifts made while at training, conference, or meeting. i. Loss or damage of personal items. j. Meals for other conference attendees. k. Purchase of personal items. l. Any parking or moving violation fines. m. Any personal or pleasure travel while on City business. J. CHARTER AND CODE OF CONDUCT All City of Dover policies are to subject to the City of Dover Charter Part 1, Subpart A, Article II, Section 12 “Compensation and expenses - Mayor and Council and other elected or appointed

City of Dover Citywide Travel Policy Page 13 officials”, whereas, “Members of the council, mayor and other elected or appointed officials shall receive reimbursement for actual and necessary expenses incurred when on official business as prescribed by city ordinance or policy” and; Part II Code of Ordinances Chapter 2, Article 1, Division 4 “Code of Conduct”, which is “applicable to all elected and appointed officials and to all employees of the City of Dover.” K. INTERNAL REVENUE CODE - DEFINITION OF PUBLIC OFFICIAL Generally, if there is any provision in a public law which authorizes the employment of the individual, and the individual is hired or elected under this authority, the individual is considered an employee of the State or political subdivision to which the provision applies. The following factors indicate that an office is a Apublic office@. 1. The office was created by the constitution or through legislation, or by a municipality or other body with authority conferred by the legislature. 2. The office was delegated a portion of the powers of the government body. 3. The powers conferred and the duties to be discharged are defined either directly or indirectly law or through legislative authority. 4. The duties are being performed independently and without control of a superior power other than the law. 5. The office has some permanency and continuity, and the officer takes an official oath. Examples of public officers are: the president and vice president; a governor or mayor; the secretary of state; a member of a legislative body, such as a state legislature, county commission, city council, school board, a judge; a justice of the peace; and members of advisory boards and committees. L. REVIEW & REVISION The City of Dover Travel Policy will be reviewed every three years by the City Council, City Manager, Finance Director, and City Clerk. EXHIBITS Exhibit A - General Service Administration Regulations - Per Diem Rates Travel Rates for Continental United States Exhibit B - City of Dover Exemption Certificate Form ADOPTED:

Exhibit B - Travel Policy CITY OF DOVER DEPARTMENT OF FINANCE EXEMPTION CERTIFICATE TAX ON OCCUPANCY OF HOTEL AND MOTEL AND TOUR IST HOME ROOMS In accordance with Internal Revenue Code Section 5253(I), no tax shall be imposed under section 4251 upon any payment received for services or facilities furnished to the government of any State, or any political subdivision thereof, or the District of Columbia. This Part to be Completed by the Operator Name of Hotel, Motel, or Tourist Home Fed. EI or SS number Address City State Zip Code This Part to be Completed by the Occupant This is to certify that I, the undersigned, am a representative of the City of Dover, Delaware; that the charges for the occupancy at the above establishment on the dates set forth below has been or will be paid for by the City of Dover, a government unit; and that such charges are incurred in the performance of my official duties as a representative or employee of the governmental unit. Name (Please type or print) Signature City of Dover 51-6000092 Governmental Unit Tax I.D. # Title P.O. Box 475 Dover DE 19903-0475 Address City State Zip Code Date(s) of Occupancy If additional information is needed, please contact the City of Dover Finance Director at (302) 736-7018. NOTE: A separate Exemption Certificate is required for each occupancy and for each representative or employee. THIS EXEMPTION CERTIFICATE IS TO BE RETAINED BY THE OPERATORS OF HOTELS, MOTELS, AND TOURIST HOMES AS EVIDENCE OF EXEMPT OCCUPANCY. /jg S:\ClerksOffice\Procedures\Travel Policy\ExemptionCertificate-FORM99 A.wpd