From ff3c541449db53100f3dfed6061280ef6e7e37bb Mon Sep 17 00:00:00 2001 From: Tony Sebro Date: Tue, 27 Mar 2012 21:27:03 +0000 Subject: [PATCH] --- Travel/Conservancy-Travel-Policy.tex | 153 ++++++------ Travel/Conservancy-Travel-Policy.txt | 344 +++++++++++++++++++++++++++ 2 files changed, 426 insertions(+), 71 deletions(-) create mode 100644 Travel/Conservancy-Travel-Policy.txt diff --git a/Travel/Conservancy-Travel-Policy.tex b/Travel/Conservancy-Travel-Policy.tex index 63a058d..4ea8545 100644 --- a/Travel/Conservancy-Travel-Policy.tex +++ b/Travel/Conservancy-Travel-Policy.tex @@ -16,8 +16,9 @@ This Travel and Reimbursable Expense Policy (``Policy'') applies to all Conservancy Member Projects (``Projects'') of Software Freedom Conservancy (``Conservancy'') and has been created to memorialize Conservancy's reimbursement policies relating to travel and other -business expenses incurred by employees, project volunteers, and while -engaged in business on behalf of, or at the behest Conservancy or +business expenses incurred by Conservancy staff, Project Leadership +Committee (``PLC'') members, and project volunteers while engaged +in business on behalf of, or at the behest of Conservancy and/or a Project (``Travelers''). Conservancy must maintain effective control of business�-related expenses @@ -54,7 +55,7 @@ their respective Projects. PLCs are also responsible for making available a list of required response times for inquiries, including but not limited to, the following two cases: a specific number of days to respond to regular reimbursement requests, and a specific number of -days to respond to preauthorization requests. +days to respond to pre-authorization requests. \section{Air Travel} @@ -84,9 +85,9 @@ upgrade. \subsection{Advance Purchase } Travel should be booked at least 14 days in advance; any travel booked -less than 14 days in advance requires written preauthorization by +less than 14 days in advance requires written pre-authorization by Conservancy. Flights beyond 365 days in advance also require written -preauthorization by Conservancy. +pre-authorization by Conservancy. \subsection{Low Fare} @@ -133,7 +134,7 @@ piece. \subsection{Out-of-Policy Bookings } All air travel not adhering to the above Policies are considered Out-of-Policy -and require written preauthorization by Conservancy's Executive Director. +and require written pre-authorization by Conservancy's Executive Director. \subsection{Cancellation Fees} @@ -172,78 +173,69 @@ reimburse travelers for any costs associated with an upgrade of room accommodations. -\subsection{Meals \& Incidental Expenses} +\subsection{Meals and Incidental Expenses} -\subsubsection{Overview. } +\subsubsection{Overview} -Travelers can submit for reimbursement receipts for meals and incidental -expenses for every day of a trip devoted to PLC- and/or Conservancy-related -mission work, including the day(s) of travel itself. Expenses shall -be reimbursed up to a ``per diem'' limit. Per diem limits within -the United States shall be based on the United States General Services -Administration's Per Diem calculator (www.gsa.gov/perdiem), using -the ZIP code of the travel destination. For example, a traveler based -in Pao Alto, CA heading to a conference in Atlanta, GA (with a layover -in Dallas, TX each way) will use the ZIP code of the destination in -Atlanta to calculate the per diem for the entire trip, including days -of travel. Per diem rates for locations outside of the United States -shall be based on the United States Department of State's ``Foreign -Per Diem Rates by Location'' calculator's ``Meals \& Incidental -Expenses'' (M\&IE) column (http://aoprals.state.gov/web920/per\_diem.asp), +Travelers can submit for a per diem for meals and incidental expenses +for every day of a trip devoted to PLC- and/or Conservancy-related +mission work, including the day(s) of travel itself. Maximum per diem +rates for travel within the United States shall be based on the United +States General Services Administration's Per Diem calculator (www.gsa.gov/perdiem), +using the ZIP code of the travel destination. For example, a traveler +based in Pao Alto, CA heading to a conference in Atlanta, GA (with +a layover in Dallas, TX each way) will use the ZIP code of the destination +in Atlanta to calculate the maximum per diem for the entire trip, +including days of travel. Maximum per diem rates for locations outside +of the United States shall be based on the United States Department +of State's ``Foreign Per Diem Rates by Location'' calculator's ``Meals +\& Incidental Expenses'' (M\&IE) column (http://aoprals.state.gov/web920/per\_diem.asp), using the name of a listed city closest to the travel destination. For example, a traveler based in Pao Alto heading to a conference -in London, England (with a layover in New York City) will use an M\&IE -per diem for London for the entire trip, including days of travel. +in London, England (with a layover in New York City) has a maximum +per diem of the M\&IE per diem listed London for the entire trip, +including days of travel. + +Conservancy encourages travelers to be conservative with their per +diem submissions. + +PLCs and/or Conservancy have the authority to set lower per diems +than those generated by the calculators above. In those instances, +travelers will only be able to submit for the lower per diems. -\subsubsection{Group Meals} +\subsubsection{Group Meals } -For groups of travelers on an In-Policy trip, a single traveler can -submit for reimbursement a receipt for a group meal. To do so, that -traveler must include the names of the other travelers who participated -the meal in his/her expense report, and the average cost of each meal -will be applied towards the per diem limit for each traveler. Travelers -may not submit for reimbursement the cost of meals and incidental -expenses for third parties not traveling at the behest of the PLC -and/or Conservancy (e.g., friends, contacts met at a conference, etc.) -unless the purpose of the meal is within the PLC's technical objective -and/or Conservancy's mission. However, even reimbursable meals within -third parties are subject to the traveler's calculated per diem limit. -As an example, a traveler may expense a lunch with a contact met at -a conference to discuss trending issues relating to free software. -The expense of both meals would be reimbursable up to the limits of -the traveler's per diem. In contrast, if that same traveler had dinner -with an old college friend in town to catch up, only the traveler's -meal would be reimbursable. The college friend's meal would not be -reimbursable, even if the traveler's daily meals and incidental expenses -were otherwise under his/her per diem limit. +For groups of travelers on an In-Policy trip, each traveler should +pay for his/her own meals, seeing as all participants will have an +opportunity to submit for separate per diems after the trip. -PLCs and/or Conservancy retain the right to allocate a separate budget -for anticipated large group meals beyond the individual per diem limits -of each traveler, provided that they are wtihin the PLC's technical -objectives and/or Conservancy's mission. Travelers anticipating a -need to cover such a large group meal may seek pre-approval from his/her -PLC and/or Conservancy for such expenses before the trip. If pre-approval -is granted, the expenses of the large group meal will not be counted -toward the individual per diem limits of any participants traveling -on behalf of his/her PLC and/or Conservancy. +For clarification purposes, this Policy does not relate to planned +group events that include meals and/or refreshments (e.g., a PLC-organized +conference that includes lunch for all attendees). Further, PLCs and/or +Conservancy retain the right to allocate a separate budget for anticipated +large group meals beyond the individual per diem limits of each traveler, +provided that they are within the PLC's technical objectives and/or +Conservancy's mission. Travelers anticipating a need to cover such +a large group meal may seek pre-approval from his/her PLC and/or Conservancy +for such expenses before the trip. -\subsubsection{No Entitlement to Balance of Per Diem} +\subsubsection{Meals For Organizational Development} -Travelers who submit for reimbursement receipts that total up to less -than the available per diem for their location shall not be entitled -to the balance of the per diem as a pay out. Travelers who book itineraries -that include extra days for personal reasons will not be allotted -a per diem for the additional days. +Travelers may occasionally have the need to invite third parties, +e.g., prospective donors, contributors, community members, etc., to +meals in order to further a PLC's technical direction and/or Conservancy's +mission. Conservancy recommends that travelers seek pre-approval from +their PLC and/or Conservancy for such meals. \subsubsection{Phone Call Charges Part of Per Diem} Charges for personal phone calls (e.g., made from a hotel, or via -a mobile phone in international travel) are reimbursable, and count -towards a traveler's per diem. +a mobile phone in international travel) are not reimbursable as an +expense separate from the allocated per diem. \subsection{Ground Transportation } @@ -251,7 +243,7 @@ towards a traveler's per diem. Ground transportation necessary as part of authorized Project trips is considered to be a reasonable expense. Public ground transportation, such as taxis, shuttles, buses and municipal transit, are generally -the most cost-eff�ective options and are the standard for eligible +the most cost-effective options and are the standard for eligible ground transportation reimbursements. All car rentals require pre-authorization by the PLC or by Conservancy's Executive Director. When car rentals have been pre�-approved, the rental of compact cars is encouraged; @@ -286,7 +278,7 @@ following items are typically non-reimbursable expenses: personal items \item Supplemental travel or car rental insurance \item Fines, penalties, or legal fees -\item Personal entertainment or recreational expenses beyond the alotted +\item Personal entertainment or recreational expenses beyond the allotted per diem \end{itemize} @@ -294,10 +286,10 @@ per diem Reimbursed travel expenses are subject to examination by the Internal Revenue Service (IRS). Travelers are responsible for retaining documentary -evidence that all expenses are strictly for Project-related purposes, -not personal in nature, and therefor not includable as taxable income -to the traveler. Receipts are required for all expenses, no matter -the amount. +evidence that all expenses are strictly for Project- and/or Conservancy-related +purposes, not personal in nature, and therefore not includable as +taxable income to the traveler. Receipts are required for all expenses, +no matter the amount. \section{Currency Exchange Rates } @@ -307,22 +299,41 @@ based on the exchange rate on the date of incursion. The currency exchange rate of record shall be the one posted at Oanda.com. +\section{Approvals} + +Travelers traveling on behalf of a Project must seek approvals and +submit expense reports to their PLC. PLCs are to review those expense +reports and pass them along to Conservancy's Executive Director for +final approval and reimbursement. + +Travelers traveling on behalf of Conservancy must seek approvals and +submit expense reports to Conservancy's Executive Director. Conservancy +staff must seek approvals and submit expense reports to Conservancy's +Treasurer or to another Conservancy Board Member designated by Conservancy's +Board. + + \section{Expense Reporting} -Travelers seeking reimbursement must submit an expense report to Conservancy -with the following information: +Travelers seeking reimbursement must submit an expense report to the +appropriate channel with the following information: \begin{itemize} \item Name of traveler \item Brief description of trip and trip's purpose (e.g., ``August 2011 trip to XYZ conference for ABC project, served as planning committee member''; ``Feb. '12 FOO hackfest in Portland, OR; contributed code'') -\item Itemized list of expenses -\item Receipts (or scans of receipts) to substantiate each expense +\item Number of days traveled (with documentary evidence, e.g., conference +itinerary, etc.) and associated per diem +\item List of expenses not covered by per diem (e.g., transportation, lodging) +with substantiating receipts (or scans of receipts) + +\begin{itemize} \item In the event that it is impractical to obtain a required receipt or if such receipt has been inadvertently destroyed, the traveler should furnish a written statement to that effect, as well as an explanation of the expenditure involved \end{itemize} +\end{itemize} Any expense without a substantiated receipt and/or a supporting written statement will not be reimbursed. diff --git a/Travel/Conservancy-Travel-Policy.txt b/Travel/Conservancy-Travel-Policy.txt new file mode 100644 index 0000000..b6f5ce9 --- /dev/null +++ b/Travel/Conservancy-Travel-Policy.txt @@ -0,0 +1,344 @@ +Software Freedom Conservancy Travel and Reimbursable Expense +Policy + +1 Purpose + +This Travel and Reimbursable Expense Policy (“Policy”) applies to +all Conservancy Member Projects (“Projects”) of Software Freedom +Conservancy (“Conservancy”) and has been created to memorialize +Conservancy's reimbursement policies relating to travel and other +business expenses incurred by Conservancy staff, Project +Leadership Committee (“PLC”) members, and project volunteers +while engaged in business on behalf of, or at the behest of +Conservancy and/or a Project (“Travelers”). + +Conservancy must maintain effective control of business­‐related +expenses in order to maintain its financial viability and tax +exempt status. As such, Conservancy expects persons to use good +judgment and to claim reimbursement for only those expenses that +are necessary and reasonable. Excessive expenses, including but +not limited to luxury accommodations and services unnecessary for +or unrelated to the furtherance of Conservancy's charitable +mission are not eligible for reimbursement. + +Any travel expense that adheres to this Policy is considered +In-Policy and does not require special approval, so long as the +trip itself has been approved in writing by Conservancy's +Executive Director or by a Project's Leadership Committee (“PLC”) +in a regular and documented PLC vote. Conservancy and/or a PLC +can limit allowable travel expenses to an amount less than what +would otherwise be considered acceptable according to this +Policy. If so, the smaller budget is the maximum allowed expense. + +2 Project Leadership Committee Review + +Conservancy foresees the need for periodic reasonable exceptions +to this Policy. Persons working on behalf of a specific Project +seeking an exception to this Policy must petition their PLC to +obtain written approval from Conservancy authorizing the +exception. Persons working directly on behalf of Conservancy must +seeking an exception to the Policy must obtain written approval +from Conservancy authorizing the exception. + +PLCs are responsible for creating procedures for requesting +exceptions, and submitting to Conservancy reimbursement requests +associated with their respective Projects. PLCs are also +responsible for making available a list of required response +times for inquiries, including but not limited to, the following +two cases: a specific number of days to respond to regular +reimbursement requests, and a specific number of days to respond +to pre-authorization requests. + +3 Air Travel + +3.1 Overall Airfare Cost + +Domestic travel greater than U.S.$750 requires Conservancy +approval prior to booking, even if all other Policy conditions +have been met. International travel greater than U.S.$1,500 +requires Conservancy approval prior to booking, even if all other +Policy conditions have been met. + +3.2 Class of Service + +Coach Airfare is the only acceptable class for all flights +(domestic and international) unless a PLC provides a special +exception and a valid reason to Conservancy for written approval. +Travelers may select their airline of choice (e.g., for the +purpose of collecting airline miles and rewards), provided that +the resulting air fare otherwise meets the requirements of this +Policy. Travelers should not book out-of-Policy trips (and thus +pay a higher fare) in order to qualify for a mileage upgrade. + +3.3 Advance Purchase + +Travel should be booked at least 14 days in advance; any travel +booked less than 14 days in advance requires written +pre-authorization by Conservancy. Flights beyond 365 days in +advance also require written pre-authorization by Conservancy. + +3.4 Low Fare + +Conservancy aims to balance cost savings with convenience and +considers flights that are within U.S.$200 of the lowest logical +fare to be within Policy. Any flights greater than U.S.$200 over +the lowest logical fare require written pre­‐authorization by +Conservancy. PLCs shall use Kayak.com as the comparison shopping +site for determining the baseline lowest fare. + +3.5 Reasonable Flights + +Conservancy asks that travelers allow for flexibility with +respect to departure times during a desired day of travel, as +well as longer trips in order to reduce cost. However, +Conservancy does consider flights with two or more connections as +unreasonable and does not expect travelers to consider those +flight options to be reasonable. + +3.6 Additional Days of Travel + +Travelers often seek to add extra days before or after an +approved trip (e.g., the weekend before a conference). A traveler +may seek approval for the expenses associated with an extended +stay prior to booking the trip, provided that the additional days +are solely to enable a traveler to conduct work within the PLC's +objectives and Conservancy's charitable mission. Travelers may +seek approval to book travel itineraries that include extra days +for personal reasons, so long as the cost of the flight meets the +other requirements of this Policy. Other expenses incurred during +extra personal days beyond air fare and transportation to and +from the airport are not reimbursable. + +3.7 Excess Baggage + +Should a team member travel on an airline that charges for a +single piece of checked baggage, such a baggage expense is +eligible for reimbursement. Team members are responsible for +charges on any baggage beyond a single piece. + +3.8 Out-of-Policy Bookings + +All air travel not adhering to the above Policies are considered +Out-of-Policy and require written pre-authorization by +Conservancy's Executive Director. + +3.9 Cancellation Fees + +Cancellation fees and other penalties incurred result of a change +of plans are reimbursable at Conservancy's discretion. In +general, Conservancy shall reimburse such fees if the traveler +can submit a valid reason for the change of plans. Acceptable +reasons include Conservancy and/or the PLC canceling or altering +the trip or unexpected delays in flight connections. In instances +where these fees are incurred without adequate explanation, +Conservancy reserves the right to refuse to reimburse the cost of +the fees. + +4 Other Reimbursable Expenses + +Conservancy will reimburse persons for Project-related expenses +that are incurred while traveling on approved Project business +and/or approved Conservancy business. Only necessary, ordinary +and reasonable expenses are eligible for reimbursement, and only +those categories of expenses listed in this document qualify. + +4.1 Lodging + +In some cases, Conservancy or a PLC may decide to book lodging on +behalf of travelers. In this case, Conservancy­‐booked lodging is +always considered In-Policy. If a traveler wants to stay +elsewhere or self-book at the same location, Conservancy will +only reimburse the team member the amount that it would otherwise +have paid. Travelers are expected to be cost-conscious and +prudent when booking lodging for approved trips. Lodging +documentation submitted as part of a reimbursement request must +include a copy of the hotel invoice detailing all charges (credit +card receipts alone are unacceptable). Conservancy will not +reimburse travelers for any costs associated with an upgrade of +room accommodations. + +4.2 Meals and Incidental Expenses + +4.2.1 Overview + +Travelers can submit for a per diem for meals and incidental +expenses for every day of a trip devoted to PLC- and/or +Conservancy-related mission work, including the day(s) of travel +itself. Maximum per diem rates for travel within the United +States shall be based on the United States General Services +Administration's Per Diem calculator (www.gsa.gov/perdiem), using +the ZIP code of the travel destination. For example, a traveler +based in Pao Alto, CA heading to a conference in Atlanta, GA +(with a layover in Dallas, TX each way) will use the ZIP code of +the destination in Atlanta to calculate the maximum per diem for +the entire trip, including days of travel. Maximum per diem rates +for locations outside of the United States shall be based on the +United States Department of State's “Foreign Per Diem Rates by +Location” calculator's “Meals & Incidental Expenses” (M&IE) +column (http://aoprals.state.gov/web920/per_diem.asp), using the +name of a listed city closest to the travel destination. For +example, a traveler based in Pao Alto heading to a conference in +London, England (with a layover in New York City) has a maximum +per diem of the M&IE per diem listed London for the entire trip, +including days of travel. + +Conservancy encourages travelers to be conservative with their +per diem submissions. + +PLCs and/or Conservancy have the authority to set lower per diems +than those generated by the calculators above. In those +instances, travelers will only be able to submit for the lower +per diems. + +4.2.2 Group Meals + +For groups of travelers on an In-Policy trip, each traveler +should pay for his/her own meals, seeing as all participants will +have an opportunity to submit for separate per diems after the +trip. + +For clarification purposes, this Policy does not relate to +planned group events that include meals and/or refreshments +(e.g., a PLC-organized conference that includes lunch for all +attendees). Further, PLCs and/or Conservancy retain the right to +allocate a separate budget for anticipated large group meals +beyond the individual per diem limits of each traveler, provided +that they are within the PLC's technical objectives and/or +Conservancy's mission. Travelers anticipating a need to cover +such a large group meal may seek pre-approval from his/her PLC +and/or Conservancy for such expenses before the trip. + +4.2.3 Meals For Organizational Development + +Travelers may occasionally have the need to invite third parties, +e.g., prospective donors, contributors, community members, etc., +to meals in order to further a PLC's technical direction and/or +Conservancy's mission. Conservancy recommends that travelers seek +pre-approval from their PLC and/or Conservancy for such meals. + +4.2.4 Phone Call Charges Part of Per Diem + +Charges for personal phone calls (e.g., made from a hotel, or via +a mobile phone in international travel) are not reimbursable as +an expense separate from the allocated per diem. + +4.3 Ground Transportation + +Ground transportation necessary as part of authorized Project +trips is considered to be a reasonable expense. Public ground +transportation, such as taxis, shuttles, buses and municipal +transit, are generally the most cost-effective options and are +the standard for eligible ground transportation reimbursements. +All car rentals require pre-authorization by the PLC or by +Conservancy's Executive Director. When car rentals have been +pre­‐approved, the rental of compact cars is encouraged; mid‐size +vehicles are authorized when necessary (e.g., when compact­‐sized +vehicles are not available or the number of passengers or volume +of baggage makes a compact vehicle impractical). + +4.4 Rail Transportation + +Rail transportation as a means of travel for an authorized +Project trip is considered to be a reasonable expense. All rail +transportation must be in economy class in North America. + +4.5 Use of Personal Vehicles + +When circumstances require travelers to utilize their personal +vehicles for Project purposes, he/she can be reimbursed at the +current IRS rate per mile, plus any related parking expenses and +toll fees. + +5 Non-reimbursable Expenses + +Non-reimbursable expenses are identified throughout this policy. +The following items are typically non-reimbursable expenses: + +• Partner, spouse, and/or companion travel + +• First class travel + +• Upgrades to air travel, car rentals, or hotel rooms + +• Purchase of clothing, luggage, toiletries and other + miscellaneous personal items + +• Supplemental travel or car rental insurance + +• Fines, penalties, or legal fees + +• Personal entertainment or recreational expenses beyond the + allotted per diem + +6 Satisfaction of IRS Requirements + +Reimbursed travel expenses are subject to examination by the +Internal Revenue Service (IRS). Travelers are responsible for +retaining documentary evidence that all expenses are strictly for +Project- and/or Conservancy-related purposes, not personal in +nature, and therefore not includable as taxable income to the +traveler. Receipts are required for all expenses, no matter the +amount. + +7 Currency Exchange Rates + +Expenses incurred in foreign currencies will be converted to US +dollars based on the exchange rate on the date of incursion. The +currency exchange rate of record shall be the one posted at +Oanda.com. + +8 Approvals + +Travelers traveling on behalf of a Project must seek approvals +and submit expense reports to their PLC. PLCs are to review those +expense reports and pass them along to Conservancy's Executive +Director for final approval and reimbursement. + +Travelers traveling on behalf of Conservancy must seek approvals +and submit expense reports to Conservancy's Executive Director. +Conservancy staff must seek approvals and submit expense reports +to Conservancy's Treasurer or to another Conservancy Board Member +designated by Conservancy's Board. + +9 Expense Reporting + +Travelers seeking reimbursement must submit an expense report to +the appropriate channel with the following information: + +• Name of traveler + +• Brief description of trip and trip's purpose (e.g., “August + 2011 trip to XYZ conference for ABC project, served as planning + committee member”; “Feb. '12 FOO hackfest in Portland, OR; + contributed code”) + +• Number of days traveled (with documentary evidence, e.g., + conference itinerary, etc.) and associated per diem + +• List of expenses not covered by per diem (e.g., transportation, + lodging) with substantiating receipts (or scans of receipts) + + – In the event that it is impractical to obtain a required + receipt or if such receipt has been inadvertently destroyed, + the traveler should furnish a written statement to that + effect, as well as an explanation of the expenditure involved + +Any expense without a substantiated receipt and/or a supporting +written statement will not be reimbursed. + +Conservancy requests that all expense reports be submitted within +two weeks of travel. Expense reports filed more than 60 days +after expenses are incurred will not be reimbursed without the +approval of Conservancy's Board. + +10 Consequences of Policy Violations + +Failure to comply with this policy may result in the denial of, +or delay in payment for, reimbursement requests. + +11 Policy Changes + +The Conservancy reserves the right to change any terms of this +Policy from time to time. The Policy of record shall be the +Policy most recently distributed by the Conservancy. +