Travel and Expense Policy - OPERS

The OhioPublic Employees Retirement System

OhioPERS

Travel and Expense PolicyEffective September 2005

Table of Contents

Table of ContentsPurpose and Scope 1

Legal Authority 1

Effective Date 1

Definitions 1

Approval for Travel

In-State 2

Out-of-State 2

Reimbursable Expenses and Restrictions

Travel - General Guidelines 2

Transportation 2

Transportation - Auto, In-State 3

Transportation - Auto, Out-of-State 4

Transportation - Common Carrier 5

Transportation - Alternate Modes 6

Transportation - At Destination 7

Transportation - Miscellaneous 8

Meals 8

Lodging 8

Conferences and OPERS-Sponsored Events

Registration Fees 9

Conference Meals 9

Conference Lodging 9

Direct Payment 10

Sponsored Conferences 10

Telephone Charges

Business Calls 10

Internet Access 10

Personal Calls 10

International Travel 11

Table of Contents(continued)

Table of Contents

Outside Contractors 11

Exceptions

Duties of Various Positions 11

Granting Exceptions 11

Documenting Exceptions 12

Prohibitions 12

Reimbursement Procedures

Pre-paid vs. Reimbursed 13

Forms 13

Approval Process

Documentation 14

General 14

Meals 15

Airfare 15

Automobile - Privately Owned 15

Rental Car 16

Driving/Non-air Transportation 16

Cab/Shuttle 16

Off-site Supplies 16

Registration Fees 16

Telephone/Other ElectronicCommunication 16

Lodging and Overnight Travel 16

Questions 16

Appendix A - Form Samples

F-30 Travel Expense Report 17

F-30A Alternative Travel Reimbursement Determination 18

F-30B Alternative AirportReimbursement Determination 19

F-30-ostr Out-of-State TravelRequest Form 20

F-35 Expense Report 21

Travel and Expense Policy – page 1

Legal authority for this policy is derived from Ohio Revised Code Chapter 145 that provides in part

that:

• “The board shall adopt rules...establishing a policy for reimbursement of travel expenses...”

• “The board members [and employees] shall be reimbursed for all actual necessary expenses...”

Legal Authority

Effective Date Per resolution of the OPERS Retirement Board the provisions of this policy are effective

September 1, 2005.

Definitions Compensation – Includes payment for services rendered, whether made on an hourly, salaried or

fee basis, but does not include reimbursement of travel expenses.

Division – One of the six major organizational divisions within OPERS that consist of Benefits,

Executive, Finance, Health Care, Information Technology and Investments. A division director heads

each division. In the case of the Executive division, the division director is also the Executive

Director of OPERS.

In-state travel – Travel within the state of Ohio.

OPERS employee – Any officer, exempt or non-exempt employee of OPERS. For the purposes of

this policy, Board members are included in reference to all employees, unless otherwise noted.

OPERS offices – 277 East Town Street, Columbus Ohio.

Out-of-state travel – Travel outside the state of Ohio including out-of-country travel.

Receipt – A hard copy document provided by a vendor which lists costs and, where possible, goods

or services rendered.

System – The Ohio Public Employees Retirement System.

Travel at OPERS expense – Travel costs that are paid from the Expense Fund of OPERS.

Purpose and Scope The OPERS Travel and Expense Policy is designed to ensure the accurate, timely, and cost-effective

handling of travel-related expenses incurred by the staff of OPERS, consistent with applicable laws

and the public interest.

The guidelines within this booklet apply to travel expenses incurred both within and outside the state

of Ohio, while on official System business to attend and participate in meetings, conferences,

seminars, training, and other events or field visits which benefit the System.

The intent of this policy/procedure is to reimburse employees for the reasonable cost of necessary

expenses incurred while on OPERS-related business travel, over and above those that would have

been incurred by the employee had the employee reported to their normal work location. Accordingly,

the guidelines contained herein are intended to substantially comply with IRS regulations impacting

the employee’s taxable income.

If you have any questions regarding the administration or interpretation of the OPERS Travel andExpense Policy, address these to the Finance Director. Questions about a specific travel expense

should be directed to the Financial Accounting department.


In-StateAll employee travel, within Ohio, must be authorized by an appropriate supervisor in order to be

reimbursed. This authorization may be signified by signing and dating the Travel Expense Report(Form F-30). It is not necessary to complete an Out-of-State Travel Request Form (Form

F-30-ostr) for in-state travel.

Out-of-stateAn appropriate supervisor must authorize all employee travel, outside the state of Ohio, in writing as

follows:

• Each OPERS employee requesting approval to travel out-of-state shall complete and submit to their

appropriate supervisor: 1) an Out-of-State Travel Request (Form F-30-ostr) and 2) a copy of an

agenda, program, course description, or letter of invitation. If the travel request is approved, the

appropriate supervisor shall sign the Out-of-State Travel Request form.

• Out-of-state travel by OPERS employees who routinely travel out-of-state to carry out their daily

responsibilities is authorized if a blanket travel request for that purpose is approved in writing as

follows by an appropriate supervisor:

Prior to the beginning of each quarter of the calendar year, the appropriate supervisor shall complete

and submit to the Division Financial Accounting Section a blanket Out-of-State Travel Request for the

next quarter. A blanket request shall: 1) identify by name the parties who are authorized to travel

during the quarter under the blanket request, 2) the purpose of the travel, and, as applicable, 3) the

total amount of money which the division, department, section or unit requests for out-of-state travel

for the quarter. If the blanket request is approved, the appropriate supervisor shall sign the blanket

Out-of-State Travel Request form.

Except in the case of an emergency, all out-of-state board travel requires pre-approval by majority of

the Board at a regular or other Board meeting.

Approval for Travel

ReimbursableExpenses andRestrictions

Travel – General GuidelinesEmployees traveling on OPERS business may utilize the day before a conference or class begins

and the day after a conference or class ends as travel days. The employee shall not be charged

leave for travel on such designated travel days.

TransportationAn appropriate supervisor shall, within the provisions of this policy, determine the appropriate mode

or modes of transportation to be utilized by an OPERS employee.

Steps for OPERS insurance coverage endorsement:For departments who’s employees frequently utilize OPERS’ fleet vehicles (i.e. Group Education,

Member Counseling, Employer Outreach, etc.) the Assistant Director – Administrative Services will

circulate, on an annual basis, a request for names of staff within those departments who will likely

drive OPERS’ fleet vehicles during the succeeding 12 months.

• This list will be provided to OPERS’ insurance carrier who, after reviewing each driver’s Bureau of

Ohio Motor Vehicles record, will provide OPERS with a listing of employees endorsed for insurance

coverage.

• The Assistant Director – Administrative Services will notify the respective supervisor of whether or

not each driver has been endorsed for coverage by OPERS’ insurance carrier.

• Unendorsed drivers may not drive OPERS’ fleet vehicles.


• For employees who do not frequently utilize OPERS’ fleet vehicles, drivers should contact the

Assistant Director – Administrative Services at least one week prior to travel in an OPERS fleet

vehicle.

• The driver’s name will be provided to OPERS’ insurance carrier who, after reviewing the driver’s

Bureau of Ohio Motor Vehicles record, will inform OPERS that the driver either has or has not been

endorsed for insurance coverage.

• The Assistant Director – Administrative Services will notify the driver and their immediate supervisor

that the driver either has or has not been endorsed for coverage by OPERS’ insurance carrier.

• Unendorsed drivers may not drive OPERS’ fleet vehicles.

Transportation by auto (in-state)

Whenever an OPERS employee is traveling in-state on OPERS business, the employee is

encouraged to use an OPERS fleet vehicle whenever available (assuming the employee is an eligible

driver under OPERS’ fleet insurance policy).

Travel by OPERS-owned automobile (in-state)Travel by an OPERS-owned automobile is authorized only for OPERS employees who are properly

designated by OPERS and endorsed onto insurance coverage through OPERS’ fleet insurance

carrier.

• Reimbursement is authorized for incurred emergency service expenses necessary to the efficient

and safe operation of an OPERS-owned automobile (receipts required).

• An OPERS-owned vehicle should be utilized, when available, for all trips within the state of Ohio.

• OPERS’ fleet vehicles may be scheduled by contacting either the Member Counseling Manager or

the Office Services Manager.

• Due to scheduling priorities, the availability of vehicles scheduled through the Member Counseling

Manager may not be known until the first day of each calendar month.

• A Shell gasoline credit card is kept in the glove compartment of each OPERS fleet vehicle and

should be used to purchase fuel for OPERS’ fleet vehicles. All employees utilizing an OPERS

gasoline credit card must comply with OPERS’ gasoline credit card policy. (See the OPERS intranet

under the Library/Policies tab.) Management has elected to utilize only Shell credit cards at this time.

Travel by privately owned automobile (in-state)Travel by privately owned automobile is authorized only if the owner thereof is insured under a policy

of liability insurance complying with the requirements of section 4509.51 of the Revised Code. (This

section requires coverage amounting to $12,500 because of bodily injury to or death of one person in

any one accident; $25,000 because of bodily injury to or death of two or more persons in any one

accident; $7,500 because of injury to property of others in any one accident.)

• Reimbursement of mileage expenses incurred on OPERS business is authorized at the standard

mileage rate established by the Internal Revenue Service effective January of each calendar year.

• An OPERS employee shall not be reimbursed for mileage commuting from his/her residence to the

OPERS offices nor from the OPERS offices to his/her residence. Business travel between an

OPERS employee's residence and a business location, other than the OPERS office, which is

located generally within the Columbus metropolitan area, shall be reimbursed based upon: 1) the

mileage between the employee's home and the business location, less 2) the mileage required for

the employee’s daily commute to work.

ReimbursableExpenses andRestrictions(continued)



Travel by rental car (in-state)• OPERS will reimburse for mid-size vehicles rented through the Office Services Department.

• All rental vehicles utilized for in-state travel should be obtained through Office Services (in order to

benefit from OPERS’ negotiated discounts).

To rent a vehicle through Office Services:1) Request the vehicle by contacting the Office Services Manager at least 48 hours in advance of

trip.

2) Rental vehicle may be driven home the night before departure if employee is departing directly

from home the following morning.

3) If an employee returns from a trip after the employee’s normal working hours the employee may

take the rental car home for the evening and return it to OPERS the following morning.

4) If an employee left their personal car at OPERS during business travel, the employee may utilize a

rental car for personal use until it is returned to OPERS.

Transportation by auto (out-of-state)

Whenever an OPERS employee is traveling out-of-state on OPERS business the employee may

utilize either: 1) a personal car, 2) a rental car, or 3) another mode of transportation. Employees with

assigned fleet cars may utilize such cars for out-of-state travel.

Travel by privately owned automobile (out-of-state) • Travel by privately owned automobile is authorized only if the owner thereof is insured under a

policy of liability insurance complying with the requirements of section 4509.51 of the Revised Code.

(This section requires coverage amounting to $12,500 because of bodily injury to or death of one

person in any one accident; $25,000 because of bodily injury to or death of two or more persons in

any one accident; $7,500 because of injury to property of others in any one accident.)

• When a personal auto is used for out-of-state travel, reimbursement is limited to the lesser of actual

portal-to-portal expenditures or air travel cost (see Transportation – alternative modes of travel on

page 6 for details).

Travel by rental car (out-of-state)• OPERS will reimburse for mid-size vehicles.

• Reimbursement for a rental car used for out-of-state travel will be limited to the lesser of: 1) Portal-

to-portal expenditures, or 2) air travel cost. (See Transportation – alternative modes of travel on

page 6 for details.)


Transportation by common air carrier (out-of-state)

OPERS employees are authorized to travel by common air carrier for out-of-state trips only. All air

travel should utilize the standard coach class. Reservations should be made at least seven (7) days

in advance at the lowest reasonable airfare cost obtainable. Guidelines to be used in determining

“reasonable” cost could include: 1) considering only flights requiring layovers totaling two hours or

less, or 2) not considering flights departing prior to 8:00 a.m. or arriving at their destination after 8:00

p.m. Non-refundable tickets may be considered when determining “lowest rate.”

• OPERS' funds shall not be expended to pay for unused reservations on common carriers unless

the appropriate supervisor is satisfied that failure to cancel or use the reservation was unavoidable.

• Fees incurred to change a reservation will be reimbursed only when accompanied by a receipt and

a statement approved by the appropriate supervisor that the change was necessary due to a valid

business reason.

• Airfare may be paid directly by OPERS if you arrange your trip through an OPERS-approved travel

agent (currently All Points Travel). If a personal credit card is used for airfare, reimbursement will not

occur until after the trip. Any questions should be directed to Accounts Payable.

• If you choose to utilize a travel agency or on-line service to arrange your trip please be sure that

documentation, sufficient to administer this travel policy, is provided. (See Prohibitions section – page

12 for details).

Reimbursable transportation expenses between home and destination will be limited to:• The actual cost of coach or economy class fare;

• Airport parking at the lesser of actual cost or $10 per day (receipt required if total parking cost is

greater than $10);

• Round-trip mileage from home to the airport and back home, which is in excess of the normal

round-trip commute. If the OPERS employee chooses to be dropped off at the airport rather than

storing their car, OPERS will reimburse mileage for only one round trip to the airport and back home;

• Additionally, an OPERS employee may utilize a cab for transportation to and/or from the airport;

• Shuttle service between destination airport and hotel.

Departure from alternative city If an employee chooses to depart from an airport outside the Columbus metropolitan area, OPERS

will reimburse the employee for the lesser of: 1) what it would have cost to depart from a Columbus

area airport or 2) the actual cost of departing from an alternative city’s airport, including:

• The actual cost of coach or economy class fare;

• Airport parking at the lesser of actual cost or $10 per day;

• Round-trip mileage from home to the airport and back home, which is in excess of the normal

round-trip commute. If the OPERS employee chooses to be dropped off at the airport rather than

storing their car, OPERS will reimburse mileage for only one round trip to the airport and back home.

• See Alternative Airport Reimbursement Determination (Form F-30B)




Reduced Airfare If lower airfare can be obtained with weekend travel, and savings can be demonstrated to exceed the

additional travel costs incurred (lodging, meals, etc.), the employee can request approval of weekend

travel.

• Employees traveling on OPERS business may utilize the day before a conference or class begins

and the day after a conference or class ends as a travel days. The employee shall not be charged

leave for travel on such designated travel days.

• Travel time is on the employees own time and may not be paid as overtime.

• Any additional business days used on travel status, in excess of the actual days of the conference

and the day before and the day after the conference, as described above, which would otherwise

have been worked at the employee’s normal work location will be charged against the OPERS

employee’s annual or personal leave balance.

Unused non-refundable ticketPurchase price of an unused non-refundable airline ticket will be reimbursed subject to surrender of

the unused airline ticket and reasonable explanation for non-use approved by the appropriate

supervisor.

An unused, non-refundable ticket must be submitted with the F-30 with an accompanying explanation

for non-use approved by the appropriate supervisor.

• If the unused, non-refundable airline ticket was purchased through an electronic service, the receipt

(with itinerary and cost) must be attached to the F-30, including credit card statement with account

number blacked out, if purchased on a personal credit card. OPERS’ policy requires the employee to

apply the unused ticket to the next business trip and OPERS will reimburse the employee for the

ticket change fee.

Frequent flyer milesFrequent flyer miles earned while on OPERS business shall be used only for subsequent OPERS

business travel. Personal use of such frequent flyer miles is prohibited.

Transportation – alternate modes of travel

Employees may choose to drive, fly, or use some other mode of transportation to reach their

destination, however, transportation expenses will be reimbursed based on the lesser of actual portal-

to-portal expenditures or air travel cost.

Portal-to-Portal expenditures include:• Lodging and meals in transit;

• Auto storage at hotel;

• Reimbursement of mileage at the Board established rate based on actual miles driven or upon

published standard highway distance charts when actual miles are not documented.

• For alternative modes of transportation, other than personal auto, reimbursement will be at the

lesser of actual cost or 30-day advanced-notice airfare.


Air Travel Cost includes:• 30-day advanced-notice coach air fare;

• Allowance for airport parking;

• Mileage which would have been required between home and airport in excess of the employee’s

normal commute;

• Allowance for shuttle service between destination airport and hotel.

• When selecting an alternative mode of travel, 30-days prior notice should be given to the financial

accounting section to allow for completion of an Alternative Travel Reimbursement Determination,

(Form F-30A). An accounts payable clerk will complete the top half of the form to establish “Air

Travel Cost” and provide a copy to the OPERS employee for use in applying for reimbursement.

• When less than 30-days prior notice is provided to the financial accounting section, an exception is

required to be provided by the traveler’s immediate supervisor. When the financial accounting

section is notified of the request to calculate the cost of 30-day advanced airfare, and the travel date

is less than 30-days in the future, financial accounting will nonetheless price the airfare 30-days into

the future in order to establish air travel cost.

• When utilizing alternate modes of travel, expenditures must be segregated between 1) Portal-to-

portal and 2) At destination costs on the Travel Expense Report (Form F-30).

At destination transportation expenses

Cab and/or shuttle costs: • The cost of cab, shuttle or limo service between airport and hotel or between hotel and conference

is reimbursable.

• If cab, shuttle or limo service between locations at destination is unavailable or more expensive

than a rental car, a rental car may be considered as an option.

• Cab fares of greater than $10 require a receipt.

• OPERS employees may not accept transportation from third parties unless employee makes

arrangements to be billed separately. However, shuttle service to conference events, that is provided

to all conference participants, and was paid for as a part of conference fees, may be accepted.

Car rental:• OPERS will reimburse for mid-size vehicles.

• When renting a car within the United States do not purchase either liability or collision insurance.

OPERS’ fleet insurance covers both liability and collision on rented cars.

• When renting a car outside of the United States driver should purchase both liability and collision

insurance from the rental car agency.

• Reimbursement is authorized for car rental only if car rental is more economical than any other

mode of transportation or if the OPERS employee's destination is not easily accessible by any other

available mode of transportation.



• If a conference provides shuttle service between hotel and the conference site, rental car costs, for

the duration of the conference, will be borne exclusively by the OPERS employee.

• If an OPERS employee obtains a rental car which, in the opinion of the appropriate supervisor, is

not a reimbursable expense under this policy, the employee may be reimbursed for the cost that

would have been paid to obtain transportation between the airport and the destination hotel on the

day of arrival and the day of departure, provided that the cost of such transportation does not exceed

the actual rental car cost.

Miscellaneous transportation expenses

Reimbursement is authorized for parking charges, road tolls, and other reasonably incurred

transportation expenses directly related to authorized travel. Miscellaneous transportation expenses

shall be listed separately on the Travel Expense Report.

Meals

• Reimbursement for meals for OPERS employees is authorized and shall meet all of the applicable

provisions of this policy.

• Reimbursement of meal gratuities is authorized at actual expense but not to exceed 20% of the

actual meal expense. The amount of the gratuity shall not count against the daily meal allowance.

Meals may be reimbursed for both in-state and out-of-state travel whether or not overnight lodging is

required. Reimbursement for meals for OPERS employees is limited to the following per OPERS

employee per calendar day whether in-state or out-of-state:

• Actual cost up to a maximum rate of $60 per calendar day. There is no set allocation for breakfast,

lunch, and dinner. Meal reimbursement, limited to $60 per day, may be allocated for meals as the

OPERS employee chooses.

• Itemized receipts are required for all meals in excess of $10. If mechanically or electronically

generated itemized receipts are not available, a hand written itemized receipt should be requested.

• For meals in association with a conference see the “Conference and OPERS-Sponsored Events”

section of this policy.

• Daily meal expenses in excess of $60 are reimbursable if the appropriate supervisor is satisfied

that meals totaling less than or equal to $60 per day were not reasonably obtainable.

Lodging

• Lodging at a reduced governmental rate should be obtained whenever available.

In-State• Reimbursement for lodging in commercial establishments is authorized per employee per calendar

day at actual cost up to $125 plus applicable taxes on the entire room. Lodging in excess of $125

per day is reimbursable if the appropriate supervisor is satisfied that lodging less than or equal to

$125 per day was not reasonably obtainable.

• Lodging may be paid directly by OPERS. If a personal credit card is used for lodging,

reimbursement will not occur until after the trip.

• For reimbursement of lodging associated with a conference see the “Conferences and OPERS-

Sponsored Events” section of this policy.

ReimbursableExpenses andProcedures(continued)


ReimbursableExpenses andProcedures (continued)

• Lodging associated with OPERS-provided seminars (i.e. employer outreach, retirement awareness

etc.) will be reimbursed at actual cost.

• Itemized receipts are required for all lodging expenses.

Out-of-state Reimbursement for lodging in commercial establishments is authorized per OPERS employee per

calendar day at actual cost when such cost is reasonable as determined by the appropriate

supervisor. Guidelines for reasonable lodging costs are as follows:

• Even in the most expensive cities lodging under $250 per night should be sought.

• When two employees are traveling together to the same city it would be expected that the cost of

lodging for the two employees would not differ by more than $50 per night.

• Lodging may be paid directly by OPERS. If a personal credit card is used for lodging,

reimbursement will not occur until after the trip.

• For reimbursement of lodging associated with a conference see the “Conferences and OPERS-

Sponsored Events” section of this policy.

• Itemized receipts are required for all lodging expenses.

Conference andOPERS-SponsoredEvents

Reimbursement is authorized for conference registration fees, conference expenses and expenses

related to OPERS-sponsored events (employer outreach and retirement awareness seminars etc.) as

follows:

Registration Fees

• Conference registration fees may be reimbursed to the OPERS employee (receipt required), or

conference registration fees may be paid directly by OPERS in advance of the conference. If the

registration fee includes any meals, the daily meal allowance may be appropriately reduced when

one or more meals are provided as part of a conference.

Conference Meals

• Meals that are not included in the registration fee but are an integral part of the conference may be

reimbursed at actual cost (receipt required) provided such cost is reasonable as determined by the

appropriate supervisor. Meals are considered to be an integral part of the conference when the meals

are provided at the conference site as an organized group activity for all conference participants.

• If a conference or OPERS-sponsored event includes or provides a meal, it is expected that the

OPERS employee, if choosing not to participate in the meal provided, would not seek reimbursement

for a meal in lieu of the one provided. Employees with special dietary needs may be reimbursed for

meals purchased in lieu of meals provided by a conference if none of the conference meals offered

met the special dietary needs.

• Snacks, meals or other food and beverage items, that are not paid for as a part of conference fees

may not be accepted or consumed by OPERS employees unless employee makes arrangements to

be billed separately.

Conference Lodging

Lodging at the conference site or lodging at a hotel identified in the conference registration materials

as one of the conference hotels may be reimbursed at actual cost (receipt required).


Direct Payment

Instead of reimbursing an OPERS employee for his/her conference expenses, OPERS may make

direct payment to a vendor who provides conference services for the OPERS employee.

Sponsored Conferences

Any employee attending a sponsored conference/meeting in which there is no registration fee and in

which meals are provided as a component of the conference shall make arrangements with the

sponsor to reimburse for the meals and other such expenses of the conference. Contact Accounting

for assistance or with questions.

Conference andOPERS-SponsoredEvents(continued)

Telephone Charges The telephone industry continues to change rapidly. Some hotels are now charging multiple access

charges when laptops are used for prolonged periods. Some hotels and pay phone carriers are

charging additional fees when calling cards are used. Some hotels are requiring that credit cards be

on file before calling card use is permitted over hotel phones. This OPERS travel policy has been

drafted with the understanding that these conditions exist. Accordingly, this policy will not attempt to

answer every possible scenario that the OPERS business traveler may face. Prudence and good

judgment should be exercised when placing business or personal calls while traveling on OPERS

business.

Business Calls

OPERS will reimburse for all necessary business calls while an OPERS employee is engaged in

OPERS business travel. OPERS will reimburse telephone access charges charged by hotels on all

business related calls.

• Reimbursement is authorized for reasonable business telephone expenses regardless of the length

of stay.

• Any OPERS employee who has been issued an OPERS cellular telephone is encouraged to use

such phone for OPERS business calls.

• Any OPERS employee who has not been issued an OPERS cellular telephone is encouraged to

utilize an OPERS provided pre-paid telephone card when placing business calls.

Internet Access

Many hotels now offer Internet access lines. Employees are encouraged to inquire about the

availability of this service when accessing the Internet while on business travel.

Personal Calls

Any OPERS employee who has been issued an OPERS cellular telephone is encouraged to use such

phone for personal calls when traveling overnight on OPERS business. Generally, no more than two

personal calls, of a reasonable duration, should be made per day. The number of personal calls made

during a business trip should be indicated in the space provided on the Travel Expense Report (Form

F-30).

• OPERS will provide pre-paid telephone cards to requesting employees when travel will require an

overnight stay. The phone cards may be used by the employee to place personal calls home or take

care of personal affairs while traveling on OPERS business. Phone cards must be returned to the

Office Services Manager at the conclusion of the business trip. The employee should inform the Office

Services Manager of the approximate number of minutes used.

• OPERS will reimburse telephone access charges for personal calls at a rate of two access charges,

per night of travel.


International Travel

OPERS provided phone cards should be used for both business and personal calls during

international travel. Before departing the traveler should contact the phone card carrier at the

number provided on the phone card. The traveler will be provided with an access code and a phone

number that will be specific to the country in which the employee is traveling. With this information

the traveler will be able to place calls to the United States that will be billed to the phone card.

Telephone Charges(continued)

OutsideContractors

• OPERS may authorize reimbursement of travel, lodging, and meal expenses incurred by third

party contractors.

• Reimbursement shall be made at rates that do not exceed those specified in this policy and in

accordance with all provisions of the policy that are applicable to OPERS employees.

• The contractor shall provide OPERS with an itemized travel statement and all receipts required by

this policy.

Exceptions The travel policy is intended to provide guidance for the administration of OPERS business travel. It

is understood that, occasionally, it will make prudent business sense to grant exceptions to the

policy’s limits and standards. Therefore, this policy provides that a supervisor may:

“… require any reasonable form of verification of an expense, in addition to or in lieu of the receiptsrequired under this policy, if he/she determines that additional verification is necessary to his/hercertification of the propriety of the reimbursement or if required receipts are not available.”

Duties of Various Parties• Staff Who Travel – Staff traveling on OPERS business are required to document their travel

related expenses on a Travel Expense Report (form F-30). The policy requires that the traveler

attach receipts for expenses costing greater than $10 and that reimbursement be sought within 30

days after returning from the trip.

• Management – In order for reimbursement of a traveler’s expenses to be processed, the traveler

must complete form F-30 and have the form signed by an appropriate supervisor. By signing the F-

30 the supervisor is certifying the propriety of the expenses for which reimbursement is being

sought. Supervisors may grant exceptions (see next section).

• Accounts Payable Staff – The role of the accounts payable staff is to audit F-30s for compliance

with the travel policy (i.e. ensure that all documentation required by the policy is attached to the F-

30). The accounts payable staff do not make judgments as to the propriety of the reported expenses.

Granting of Exceptions

If a supervisor feels that it is prudent to grant an exception to this travel policy, it is within his/her

purview to do so. Examples of exceptions include: expenses costing greater than $10 for which no

receipt is provided, meal expenses in excess of the $60 per-day limit, in-state lodging costing more

than the $125 per-day limit, etc.

However, the signature of the approving supervisor on the Travel Expense Report (Form F-30) does

not, in and of itself, constitute approval of an exception to the policy.


Exceptions(continued)

Documenting Exceptions

A business traveler’s supervisor should document exceptions to this travel policy in the following

manner:

• The approving supervisor should place both an asterisk and his/her initials beside each dollar value

on the F-30 for which a written exception is required;

• Within the "Memo:" section of the F-30, the approving supervisor should note the reason for the

exception. For example, if a receipt for a meal costing greater than $10 is not attached the

supervisor would note in the Memo: section "receipt lost"; if an in-state hotel room costing more than

$125 was charged, the supervisor would note "accommodations under $125 not available," etc.

These exception documentation procedures are in place in order to:• Ensure that the approving supervisor both detected and then consciously approved deviations from

the policy;

• Inform other parties (Accounts Payable, Internal Audit, etc.) that the approving supervisor both

detected and then consciously approved deviations from the policy;

• Streamline the approval and payment process.

Prohibitions • No reimbursement shall be made for the costs of entertainment.

• No reimbursement shall be made for the expenses of family members or friends traveling with

OPERS employees. When an OPERS employee shares a room with a family member or friend,

OPERS will reimburse only for the single room rate.

• It is expected that generally, OPERS employees will not seek reimbursement for meals purchased

in lieu of meals provided by a conference.

• No reimbursement shall be paid until after completion of a business trip.

• OPERS employees should not utilize on-line travel services nor use travel agents that do not

provide a breakdown of travel costs sufficient to administer this policy unless supplemental

documentation is provided.

• Many Internet travel services (i.e. Expedia, Travelocity, etc.) provide package rates that may

include: airfare, hotel costs, meals and entertainment. Usually it is not possible to get an itemization

of package costs once the travel arrangements have been finalized. Therefore, after the transaction

has been completed, it can be difficult, if not impossible to determine what is included in the

packaged fee. However, during the process of booking your trip opportunities are presented to print

screens that will provide an itemized listing of what the trip package includes as well as the total

package cost. Such screens must be printed and included in the documentation submitted for

reimbursement.

• You should work with your supervisor to determine acceptable documentation before booking

OPERS business travel through these agencies.

• Utilization of these agencies always constitutes an exception to the travel policy and should be

noted as such by the supervisor when completing the F-30.

• OPERS employees covered by this policy should not accept food, transportation or reimbursement

for travel expenses from outside parties.

Prohibitions(continued)

• Snacks, meals or other food and beverage items that are not paid for as a part of conference fees

may not be accepted or consumed by OPERS employees unless employee makes arrangements to

be billed separately.

• OPERS employees may not accept transportation from third parties unless employee makes

arrangements to be billed separately. However, shuttle service to conference events that is provided

to all conference participants and was paid for as a part of conference fees, may be accepted.

• OPERS does not reimburse for alcoholic beverages.

ReimbursementProcedures

Pre-paid vs. Reimbursed

While an employee may receive reimbursement for an expense, OPERS may prepay certain

expenses. These pre-paid expenses include:

• Conference registration fees;

• Advance room deposits for overnight accommodations; and

• Airfare.

To have OPERS pre-pay registration fees and room deposits, provide a completed conference

registration form and Expense Request Form (Form F-35) to Financial Accounting. Airfare can only

be direct paid by OPERS if flight arrangements are made through OPERS designated travel agency

(currently All Points Travel).

When business travel is paid using an OPERS provided purchasing card, the traveler should

document travel expenses on a Travel Expense Report (form F-30) and submit the form F-30 to

Accounts Payable, along with all receipts and other documentation required by this policy. The

amount of travel expenses that were paid by the OPERS purchasing card should be deducted as

pre-paid credits and so noted at the appropriate space provided near the bottom right of form F-30.

This procedure should be followed even if utilization of the OPERS purchasing card satisfied 100% of

the travel expenses.

Forms

There are five primary forms and a statement of exceptions used in conjunction with travel

reimbursement. These forms and exception statement consist of:

• Travel Expense Report (Form F-30) – used to record travel related business expenses and request

reimbursement for such.

• Alternative Travel Reimbursement Determination (Form F-30A) – used to determine "air travel" cost

and "portal-to-portal" cost when modes of travel other than air travel are used.

• Alternative Airport Reimbursement Determination (Form F-30B) – used to determine “Air Travel”

cost when departing from an alternative airport.

• Out-of-State Travel Request (Form F-30-ostr) – used to estimate the cost of out-of-state travel and

document management's prior approval of the trip and of the estimated expenses.

• Expense Request Form (Form F-35) – used to request payment of expenses directly to a vendor

such as conference fees or hotel reservations paid in advance.

Form samples can be found in the appendix section of this policy.



All Travel Expense Report(s) (Form F-30), Expense Request Form(s) (Form F-35) and all Out ofState Travel Request(s) (Form F-30-ostr) must be approved by an appropriate supervisor in order to

be processed for reimbursement. Forms submitted to accounts payable without the necessary

signatures will be returned unprocessed.

The approval of an OPERS employee's completed Form F-30 Travel Expense Report by the

appropriate supervisor constitutes certification by the supervisor of the propriety of the reimbursement

of such OPERS employee's travel expenses. The supervisor may require any reasonable form of

verification of an expense, in addition to or in lieu of the receipts required under this rule, if he/she

determines that additional verification is necessary to his/her certification of the propriety of the

reimbursement or if required receipts are not available.

Each division director must annually provide the financial accounting section with an updated list of

designees authorized to sign Travel Expense Reports on their behalf. Reports signed by individuals

not appearing on the authorized list will not be processed.

DocumentationGeneral

• At the conclusion of a business trip an OPERS employee shall promptly complete Form F-30 TravelExpense Report, documenting travel expenses incurred, and shall submit it to the appropriate

supervisor for approval. The Travel Expense Report and required receipts must be submitted to an

accounts payable clerk within thirty (30) days of the conclusion of the trip. A written exception from

the OPERS employee's immediate supervisor explaining the reasons why a Travel Expense Reportwas submitted late shall accompany any Travel Expense Report that is submitted more than thirty

days after the trip.

• Travel Expense Reports, with other documentation required by this policy attached thereto, should

be submitted to the financial accounting section by 12:00 noon on Wednesday. Generally,

corresponding reimbursement checks will be available the following Friday (2 days). Expense reports

that have been returned to the approving supervisor, by Accounts Payable, due to missing

documentation can only be processed that week if they are returned to Accounts Payable, (with all

necessary documentation or appropriate exceptions) by 12:00 noon on Thursday.

• Receipts are required for all expenses greater than $10 per occurrence.

• Receipts are required for all service expenses incurred in connection with the operation of OPERS-

owned automobiles, all common carrier expenses, and all miscellaneous transportation expenses

including: taxicab, parking, car rental/limousine service, road tolls and public transportation charges,

greater than $10 per occurrence.

• At no time shall an OPERS employee make claim for or be reimbursed for more than his/her actual

travel expenses.

• For foreign travel, all reimbursable expenses must be converted to U.S. dollars, the exchange

rate(s) noted on the Travel Expense Report (F-30) and a copy of the credit card statement attached.

• A single (one receipt, one item) reimbursable expense of $25 dollars or less, when accompanied by

a receipt which is signed by the employee’s immediate supervisor, may be presented to the financial

accounting manager or his/her designee for reimbursement from petty cash.

Approval Process


Approval Process(continued)

• Instead of reimbursing an OPERS employee for his/her travel expenses, OPERS may (upon the

employees request) make direct payment to a vendor who provides travel services for an OPERS

employee. A direct payment shall comply with the applicable rates and requirements specified in this

policy. Travel expenses that are pre-paid by or direct billed to OPERS must be documented on a

Travel Expense Report (Form F-30) as both an expense and a prepaid/direct billed deduction. This is

done so that the F-30 provides full documentation of travel costs. This requirement continues even if

all of a traveler’s expenses were pre-paid/direct billed and no reimbursement of travel expenses is

due.

• OPERS will reimburse for the cost of passports and visas required for OPERS business travel.

Immunizations that may be required for foreign travel are not reimbursable.

• An employee who is inadvertently over-reimbursed for travel expenses will have 30 days from the

date of notification of over-reimbursement, to repay the overpayment to OPERS. The employee’s

supervisor will be notified if the repayment is not made within 30 days. Outstanding repayments will

be deducted from the employee’s next travel reimbursement regardless of whether or not the 30-day

reimbursement period has been exceeded.

Meals

• An itemized receipt must be attached to a Travel Expense Report (F-30) in order to qualify for

reimbursement for any meal costing greater than $10.

Airfare

• A passenger receipt must be attached to the Travel Expense Report (F-30).

• A passenger receipt or other proof of payment must be attached to the F-30 if ticket is charged to a

personal credit card.

• An unused, non-refundable ticket must be submitted with the F-30 with an accompanying

explanation for non-use approved by the appropriate supervisor. If the unused, non-refundable airline

ticket was purchased through an electronic service, the receipt (with itinerary and cost) must be

attached to the F-30, including credit card statement with account number blacked out, if purchased

on a personal credit card. OPERS’ policy requires the employee to apply the unused ticket to the next

business trip and OPERS will reimburse the employee for the ticket change fee.

Automobile

Privately owned automobile• Documentation of mileage must be submitted on the Travel Expense Report (F-30). This includes all

intermediate destinations (i.e., specify intermediate towns and cities but not stops within a town or

city) between the commencement and termination of travel as well as all vicinity mileage after arrival

at destination.

• Reimbursement of mileage expenses incurred on OPERS business is authorized at the standard

mileage rate established by the Internal Revenue Service effective January of each calendar year.

• Reimbursement shall be made to only one of two or more OPERS employees traveling in the same

privately owned automobile.

• Any departure from utilizing the most economical mode of transportation should be explained in

writing, approved by the appropriate supervisor and must accompany the reimbursement request.

• A receipt for all gas purchases of greater than $10 must be attached to the F-30.


Rental Car• A receipt for the rental car must be attached to the F-30.

• A receipt for all gas purchases of greater than $10 must be attached to the F-30.

Driving or using other non-air transportation

• Attach a copy of the Alternative Travel Reimbursement Determination (Form F-30A) to the back of

the F-30 and submit both forms to the accounts payable clerk.

Cab/Shuttle Fare

• A receipt for any cab, shuttle or limo service of greater than $10 must be attached to the F-30.

Off-site supply needs

• Expenditures must be documented on the F-30.

• Receipts are required for supplies costing greater than $10.

Registration Fees

Paid directly to vendor (in advance) by OPERS

In advance of meeting date, all conference fee requests and registrations must be submitted to an

accounts payable clerk on an Expense Request Form (F-35), with the following:

• Original completed registration application with clearly marked registration and, if applicable, room

deposit information;

• Photocopy of the registration application attached to the back of the F-35; and

• Instructions for the special handling of the warrant and/or the application.

Reimbursed to the OPERS employee

• Attach a photocopy of the registration form and a copy of the paid receipt to the back of the F-30.

Telephone and other electronic communication

• Documentation of business calls or other business communication (fax, email) for which an

OPERS employee is seeking reimbursement must be disclosed on the F-30.

• Attach receipts for all charges of greater than $10 to the back of the F-30.

• Personal calls or other personal electronic communications will not be reimbursed.

Lodging and overnight travel

Hotel receipt must be attached to the F-30 in order to qualify for reimbursement of any overnight

stay.

Approval Process(continued)

Questions regarding to the administration or interpretation of this policy should be directed to the

finance director.

Questions about a specific travel expense should be directed to the financial accounting department.

Questions about interpretation of Ohio Ethics Law (i.e. shuttle services and meals provided by third

parties) should be directed to the Legal department prior to business travel.

Questions

Travel and Expense Policy – Appendix A


Sample Forms

F-30 (Travel Expense Report)



Sample Forms

F-30A (Alternative Travel Reimbursement Determination)



Sample Forms

F-30B (Alternative Airport Reimbursement Determination)


Sample Forms

F-30-ostr (Out-of-State Travel Request Form)




Sample Forms

F-35 (Expense Report)

Statutory Board Member

Scott JohnsonDirector, Department of

Administrative Services

Appointed Board Members

Robert C. SmithInvestment Expert

Governor Appointee

Warren W. TylerInvestment Expert

Treasurer of State Appointee

Zuheir SofiaInvestment Expert

General Assembly Appointee

Laurie Fiori HackingExecutive Director

The eleven-member OPERS Retirement Board is responsible for the administration and

management of OPERS. Seven of the eleven members are elected by the groups that they

represent (i.e., college and university non-teaching employees, state, county, municipal, and

miscellaneous employees, and retirees); the Director of the Department of Administrative

Services for the State of Ohio is a statutory member, and three members are investment experts

appointed by the Governor, the Treasurer of State, and jointly by the Speaker of the Ohio House

of Representatives and the President of the Ohio Senate.

Elected Board Members

Ronald C. AlexanderChairState Employees

Sharon M. DownsVice ChairRetirees

James R. TillingRetirees

Cinthia SledzMiscellaneous Employees

Barbara J. ThomasCounty Employees

Ken ThomasMunicipal Employees

Charlie AdkinsState College and

University Employees

OhioPERS Board

This policy is written in plain language for use by benefit recipients of the Ohio Public Employees RetirementSystem. It is not intended as a substitute for the federal or state law, namely the Ohio Revised Code, the OhioAdministrative Code, or the Internal Revenue Code, nor will its interpretation prevail should a conflict arisebetween it and the Ohio Revised Code, Ohio Administrative Code, or Internal Revenue Code. Rulesgoverning the retirement system are subject to change periodically either by statute of the Ohio GeneralAssembly, regulation of the Ohio Public Employees Retirement Board, or regulation of the Internal RevenueCode. If you have questions about this material, please contact our office or seek legal advice

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Travel and Expense Policy - OPERS

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