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444 lines
20 KiB
Text
Software Freedom Conservancy Travel and Reimbursable Expense Policy
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:Date: 27 August 2012
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== Overview
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This Travel and Reimbursable Expense Policy (``Policy'') applies to all
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Conservancy Member Projects (``Projects'') of Software Freedom Conservancy
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(``Conservancy'') and has been created to memorialize Conservancy's
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reimbursement policies relating to travel and other business expenses
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incurred by Conservancy staff, Project Leadership Committee (``PLC'')
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members, and project volunteers while engaged in business on behalf of, or
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at the behest of Conservancy and/or a Project (``Travelers'').
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This Policy includes an Easy Reference Guide that can be used as a
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template for most of the travel covered under this Policy. When in doubt,
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refer to the more detailed sections below.
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== Purpose
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Conservancy must maintain effective control of business-related expenses
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in order to maintain its financial viability and tax exempt status.
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Conservancy is also accountable to our donors to ensure that we manage
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their contributions wisely and maximize our ability to pursue our
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charitable mission. As such, Conservancy expects persons to use good
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judgment and to claim reimbursement for only those expenses that are
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necessary and reasonable. Excessive expenses, including but not limited to
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luxury accommodations and services unnecessary for, or unrelated to the
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furtherance of Conservancy's charitable mission are not eligible for
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reimbursement.
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Any travel expense that adheres to this Policy is considered In-Policy
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and does not require special approval, so long as the trip itself
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has been approved in writing by Conservancy's Executive Director or
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by a Project's Leadership Committee (``PLC'') in a regular and documented
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PLC vote. Conservancy and/or a PLC can limit allowable travel expenses
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to an amount less than what would otherwise be considered acceptable
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according to this Policy. If so, the smaller budget is the maximum
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allowed expense.
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PLC's may, in fact, have their own travel policy that is more restrictive
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than this one. Please consult the PLC for your Conservancy project before
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incurring an expenses to ensure you understand what expenses can be
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reimbursed.
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== Easy Reference Guide
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Travelers should adhere to the following guidelines to stay In-Policy.
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* Flights.
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* Book 14 days in advance.
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* Air fares within $100 of the lowest fare (using standard
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airfare search tools) are In-Policy. Fares > $750 domestically
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and > $1,500 internationally require pre-approval.
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* Hotels.
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* Hotel fares > the GSA rates are In-Policy. Visit
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http://www.gsa.gov/perdiem to determine the rate for your
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destination.
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* Receipts. Keep and submit PDFs of the following, as applicable:
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* Your fare search (i.e., a screen shot)
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* Your plane/rail ticket (e-confirmation of purchase is sufficient)
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* Your hotel/lodging receipt
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* Per Diem.
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* Use your per-diem to cover meals and incidental expenses.
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* Your per-diem is based on GSA guidelines. Visit
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http://www.gsa.gov/perdiem to the determine the rate for your
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destination.
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* Try to be frugal - GSM per-diem rates are rather generous.
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* When attending a conference where food is included, Do The Right
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Thing and claim a lower per-diem.
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* Reimbursement.
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* To receive reimbursement, send hotel and flight/rail receipt,
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along with a list of Per Diem days and totals to
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accounting@sfconservancy.org. Refer to the Expense Report
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section below for details.
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== Project Leadership Committee Review
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Conservancy foresees the need for periodic reasonable exceptions to
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this Policy. Persons working on behalf of a specific Project seeking
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an exception to this Policy must petition their PLC to obtain written
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approval from Conservancy authorizing the exception. Persons working
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directly on behalf of Conservancy must seeking an exception to the
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Policy must obtain written approval from Conservancy authorizing the
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exception.
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PLCs are responsible for creating procedures for requesting exceptions,
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and submitting to Conservancy reimbursement requests associated with
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their respective Projects. PLCs are also responsible for making available
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a list of required response times for inquiries, including but not
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limited to, the following two cases
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* a specific number of days to respond to regular reimbursement requests,
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and
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* a specific number of days to respond to pre-authorization requests.
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PLCs are also responsible for monitoring the available balance in their
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Project Fund, and for granting or refusing approval for travel expense
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requests based on an assesment of the funds available and of any
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outstanding contracts payable. PLCs are not to approve travel expense
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requests when their Project does not have sufficient funds to cover the
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expense. If a PLC has any questions regarding whether their Project has
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sufficient funds to cover a Traveler's expense request, the PLC should
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contact Conservancy.
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== Transportation
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=== Overall transportation Cost
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Domestic transportation costs greater than US$750 requires Conservancy
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approval prior to booking, even if all other Policy conditions have been
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met. International transportation costs greater than US$1,500 requires
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Conservancy approval prior to booking, even if all other Policy conditions
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have been met.
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=== Advance Purchase
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Tickets for travel by air or rail (excluding commuter train and subway)
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should be booked at least 14 days in advance; any travel booked less than
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14 days in advance requires written pre-authorization by Conservancy.
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Tickets for travel by air or rail beyond 365 days in advance also require
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written pre-authorization by Conservancy.
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=== Air Travel
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==== Class of Service
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Coach and/or Economy Airfare is the only acceptable class for all flights
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(domestic and international) unless a PLC provides a special exception and
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a valid reason (such as a need for business class due to a documented
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medical reason) to Conservancy for written approval. Travelers may select
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their airline of choice (e.g., for the purpose of collecting airline miles
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and rewards), provided that the resulting air fare otherwise meets the
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requirements of this Policy. Travelers should not book out-of-Policy trips
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(and thus pay a higher fare) in order to qualify for a mileage upgrade.
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==== Advance Purchase
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Air travel should be booked at least 14 days in advance; any travel booked
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less than 14 days in advance requires written pre-authorization by
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Conservancy. Flights beyond 365 days in advance also require written
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pre-authorization by Conservancy.
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==== Low Fare
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Conservancy aims to balance cost savings with convenience and considers
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flights that are within US$100 of the lowest logical fare to be within
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Policy. Any flights greater than US$100 over the lowest logical fare
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require written pre-authorization by Conservancy. PLCs shall use standard
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air fare search sites for determining the baseline lowest fare.
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==== Reasonable Flights
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Conservancy asks that Travelers allow for flexibility with respect
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to departure times during a desired day of travel, as well as longer
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trips in order to reduce cost. However, Conservancy does consider
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flights with two or more connections as unreasonable and does not
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expect Travelers to consider those flight options to be reasonable.
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==== Excess Baggage
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Should a team member travel on an airline that charges for a single piece
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of checked baggage, such a baggage expense is eligible for reimbursement.
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Team members are responsible for charges on any baggage beyond a single
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piece, unless that additional baggage is materials specifically related to
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the Project's and Conservancy's mission (i.e., bringing t-shirts and other
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promotional materials to an event).
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==== Out-of-Policy Bookings
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All air travel not adhering to the above Policies are considered Out-of-Policy
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and require written pre-authorization by Conservancy's Executive Director.
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==== Cancellation Fees
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Cancellation fees and other penalties incurred result of a change
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of plans are reimbursable at Conservancy's discretion. In general,
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Conservancy shall reimburse such fees if the Traveler can submit a
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valid reason for the change of plans. Acceptable reasons include Conservancy
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and/or the PLC canceling or altering the trip or unexpected delays
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in flight connections. In instances where these fees are incurred
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without adequate explanation, Conservancy reserves the right to refuse
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to reimburse the cost of the fees.
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=== Other Transportation
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==== Ground Transportation
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Ground transportation necessary as part of authorized Project trips
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is considered to be a reasonable expense. Public ground transportation,
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such as taxis, shuttles, buses and municipal transit, are generally
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the most cost-effective options and are the standard for eligible
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ground transportation reimbursements. All car rentals require pre-authorization
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by the PLC or by Conservancy's Executive Director. When car rentals
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have been pre-approved, the rental of compact cars is encouraged;
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mid-size vehicles are authorized when necessary (e.g., when compact-sized
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vehicles are not available or the number of passengers or volume of
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baggage makes a compact vehicle impractical).
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==== Rail Transportation
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Rail transportation as a means of travel for an authorized Project
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trip is considered to be a reasonable expense. All rail transportation
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must be in economy and/or coach class.
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==== Use of Personal Vehicles
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When circumstances require Travelers to utilize their personal vehicles
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for Project purposes, they can be reimbursed at the current USA IRS
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rate per mile, plus any related parking expenses and toll fees. Drivers
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are encouraged to find the lowest cost reasonably parking area nearby
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their destination.
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== Lodging
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Travelers are expected to be cost-conscious and prudent when booking
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lodging for approved trips, and to verify that rates are within the
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established per-diem rates for the geographic area of travel.
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If the cost per-diem of lodging chosen by the Traveler and/or the PLC
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exceeds the
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http://www.gsa.gov/perdiem[United States General Services Administration's Per Diem calculator]'s ``Max lodging'' column and/or
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http://aoprals.state.gov/web920/per_diem.asp[United States Department of State's ``Foreign Per Diem Rates by Location'' calculator]'s
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``Maximum Lodging Rate column'' for the given location, the Traveler
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and/or the PLC *must* obtain written
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pre-approval from Conservancy and the PLC before booking the hotel. If
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written pre-approval is not sought or is not granted, Conservancy will only
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reimburse up to the amount in the rate table above.
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Lodging documentation submitted as part of a reimbursement request must
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include a copy of the hotel invoice detailing all charges (credit card
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receipts *alone* are unacceptable). Conservancy will not reimburse
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Travelers for any costs associated with an upgrade of room accommodations.
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In some cases, Conservancy, upon consultation with the PLC, may decide to
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book lodging on behalf of Travelers. In this case, Conservancy-booked
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lodging is always considered In-Policy.
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== Other Reimbursable Expenses
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Conservancy will reimburse persons for Project-related expenses that
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are incurred while traveling on approved Project business and/or approved
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Conservancy business. Only necessary, ordinary and reasonable expenses
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are eligible for reimbursement, and only those categories of expenses
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listed in this document qualify.
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=== Meals and Incidental Expenses
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==== Overview
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Travelers can submit for a per diem for meals and incidental expenses
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for every day of a trip devoted to Project- and/or Conservancy-related
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mission work, including the day(s) of travel itself. Maximum per diem
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rates for travel within the United States shall be based on the
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http://www.gsa.gov/perdiem[United States General Services Administration's Per Diem calculator],
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using the ZIP code of the travel destination. For example, a Traveler
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based in Palo Alto, CA heading to a conference in Atlanta, GA (with
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a layover in Dallas, TX each way) will use the ZIP code of the destination
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in Atlanta to calculate the maximum per diem for the entire trip,
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including days of travel.
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Maximum per diem rates for locations outside
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of the United States shall be based on the
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http://aoprals.state.gov/web920/per_diem.asp[United States Department of State's ``Foreign Per Diem Rates by Location'' calculator]'s ``Meals & Incidental Expenses'' (M&IE) column,
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using the name of a listed city closest to the travel destination.
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For example, a Traveler based in Palo Alto heading to a conference
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in London, England (with a layover in New York City) has a maximum
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per diem of the M&IE per diem listed London for the entire trip,
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including days of travel.
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These per diem rates are the maximum daily rate Travelers can claim. If a
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conference has provided food, or food is provided in some other form, or
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the costs the Traveler incurs are lower than this rate, then the Traveler
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should reasonably reduce their per diem claim.
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In addition, Conservancy generally encourages Travelers to be conservative with per
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diem submissions, and consider asking for less if the full per diem
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amounts allowed were not used during travel.
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PLCs and/or Conservancy have the authority to set lower per diems
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than those generated by the calculators above. In those instances,
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Travelers will only be able to submit for the lower per diems.
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==== Group Meals
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For groups of Travelers on an In-Policy trip, each Traveler should
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pay for his/her own meals, seeing as all participants will have an
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opportunity to submit for separate per diems after the trip.
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For clarification purposes, this Policy does not relate to planned
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group events that include meals and/or refreshments (e.g., a PLC-organized
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conference that includes lunch for all attendees). Further, PLCs and/or
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Conservancy retain the right to allocate a separate budget for anticipated
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large group meals beyond the individual per diem limits of each Traveler,
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provided that they are within the PLC's technical objectives and/or
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Conservancy's mission. Travelers anticipating a need to cover such
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a large group meal should seek pre-approval from his/her PLC and/or Conservancy
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for such expenses before the trip.
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For any such group meal, Conservancy will require a written paragraph
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summary of the meeting, indicating what was accomplished for the Project's
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and Conservancy's mission.
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==== Meals For Organizational Development
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Travelers may occasionally have the need to invite third parties,
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e.g., prospective donors, contributors, community members, etc., to
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meals in order to further a PLC's technical direction and/or Conservancy's
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mission. Conservancy recommends that Travelers seek pre-approval from
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their PLC and/or Conservancy for such meals.
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For any such organizational development meal, Conservancy will require a
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written paragraph summary of the meeting, indicating what was accomplished
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for the Project's and Conservancy's mission.
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==== Phone Call Charges Part of Per Diem
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Charges for personal phone calls (e.g., made from a hotel, or via
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a mobile phone in international travel) are not reimbursable as an
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expense separate from the allocated per diem.
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== Additional Days of Travel
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Travelers often seek to add extra days before or after an approved trip
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(e.g., the weekend before a conference). A Traveler may seek approval for
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the expenses associated with an extended stay prior to booking the trip,
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provided that the additional days are solely to enable a Traveler to
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conduct work within the PLC's objectives and Conservancy's charitable
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mission, or to get a particular airfare that *reduces* the overall cost of
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the trip. Travelers may seek approval to book travel itineraries that
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include extra days for personal reasons, so long as the cost of the flight
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meets the other requirements of this Policy. Other expenses incurred
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during extra personal days beyond transportation costs are not reimbursable.
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== Non-reimbursable Expenses
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Non-reimbursable expenses are identified throughout this policy. The
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following items are typically non-reimbursable expenses:
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* Partner, spouse, and/or companion travel
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* First class travel (unless medically necessary)
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* Upgrades to air travel, car rentals, or hotel rooms
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* Purchase of clothing, luggage, toiletries and other miscellaneous
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personal items
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* Supplemental travel or car rental insurance
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* Fines, penalties, or legal fees
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* Personal entertainment or recreational expenses beyond the allotted per
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diem
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Travelers are permitted to pay for their own upgrades, or use bonus
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programs to upgrade Conservancy-reimbursed expenses. However, Travelers
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must ensure that Conservancy does not receive nor reimburses any charges
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for any such transaction.
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== Satisfaction of IRS Requirements
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Reimbursed travel expenses are subject to examination by the USA Internal
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Revenue Service (IRS). Travelers are responsible for retaining documentary
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evidence that all expenses are strictly for Project- and/or
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Conservancy-related purposes, not personal in nature, and therefore not
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includable as taxable income to the Traveler. Receipts are required for
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all expenses, no matter the amount.
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== Currency Exchange Rates
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Expenses incurred in foreign currencies will be converted to US dollars
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based on the exchange rate on the date of incursion. The currency
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exchange rate of record shall be done using
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http://www.bankofcanada.ca/rates/exchange/10-year-converter/[The Bank of Canada 10-year currency converter].
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== Approvals
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Travelers traveling on behalf of a Project must seek approvals and
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submit expense reports to their PLC. PLCs are to review those expense
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reports and pass them along to Conservancy's Executive Director for
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final approval and reimbursement.
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Travelers traveling on behalf of Conservancy must seek approvals and
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submit expense reports to Conservancy's Executive Director. Conservancy
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staff must seek approvals and submit expense reports to Conservancy's
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Treasurer or to another Conservancy Board Member designated by Conservancy's
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Board.
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== Expense Reporting
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Travelers seeking reimbursement must submit an expense report to the
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appropriate channel with the following information:
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* Name of Traveler
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* Brief description of trip and trip's purpose (e.g., ``August 2011
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trip to XYZ conference for ABC project, served as planning committee
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member''; ``Feb. '12 FOO hackfest in Portland, OR; contributed code'')
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* A brief paragraph explaining what was accomplished for the project
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during your travel.
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* Number of days traveled (with documentary evidence, e.g., conference
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itinerary, etc.) and associated per diem
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* List of expenses not covered by per diem (e.g., transportation, lodging)
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with substantiating receipts (or scans of receipts).
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** In the event that it is impractical to obtain a required receipt and/or
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if such receipt has been inadvertently destroyed or lost, the Traveler should
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furnish a written statement to that effect, as well as an explanation
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of the expenditure involved. When possible, secondary documentation (such
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a redacted credit card bill) should be provided instead of the
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lost/destroyed receipt.
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Any expense without a substantiated receipt and/or a supporting written
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statement will not be reimbursed.
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Conservancy requests that all expense reports be submitted within two
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weeks of travel. Expense reports filed more than 90 days after expenses
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are incurred will not be reimbursed without the approval of Conservancy's
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Board. Reimbursements are paid by Conservancy on a NET-30 basis, from the
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date of receipt by Conservancy of the fully complete report and supporting
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documentation for the travel.
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== Consequences of Policy Violations
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Failure to comply with this policy may result in the denial of, or delay
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in payment for, reimbursement requests.
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== Policy Changes
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The Conservancy reserves the right to change any terms of this Policy
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from time to time. The Policy of record shall be the Policy most recently
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distributed by the Conservancy.
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