Employee Reimbursement Policy for Travel, Meals, Celebrations & Gifts

This policy applies to all Fund for the City of New York employees, and is organized as follows:

I. Long Distance Travel

II. Local Travel

III. Meals

IV. Staff Celebrations & Gifts

V. Forms & Requests for Payment

VI. Exceptions

Project Directors may implement more restrictive policies, and employees must also follow additional restrictions imposed by grant or contract provisions.

I. Long Distance Travel

Long Distance Travel is travel to a work-related meeting, event, conference, seminar, etc., at locations not accessible by local commuter trains or buses, and all travel requiring lodging. Long distance travel must be pre-approved by the Fund President, a Vice-President or a Partner Project Director before it is commenced1 and must be necessary to the project. Expenses must be based upon approved budgets. 

A.     Transportation

1)  Air travel must be booked in economy class. Employees must compare fares from competing airlines prior to purchasing tickets and must purchase the least expensive fare available unless to do so wou1ld not be cost-effective because of the number of stops, indirect route, etc. Boarding passes must be retained and attached to reimbursement request forms

2)  Car rentals, Taxis –Employees may rent cars only if other transportation is unavailable or not cost-effective. Where a car rental is necessary, a reasonably priced and sized model should be rented. The loss and damage waiver, which provides the Fund employee with collision and theft coverage, must be purchased with the rental agreement. Justification for use of a rental car must be noted on the expense reimbursement or request for payment of Fund corporate credit card reports. The Fund will reimburse employees for taxi or car service fare incurred in Long Distance travel, but employees should use public transportation when it is available and practical. The Center for Court Innovation’s Executive Director may allow CCI deputy directors and/or CCI’s Director of Administration & Finance to approve any expenses for which this policy requires approval of an Partner Project Director.

3)  Reimbursement for use of personal vehicles- An employee who uses his or her personal vehicle while on official FCNY business is expected to hold a valid driver’s license, and maintain personal automobile liability insurance with limits of at least $100,000 per person/$300,000 per occurrence on that vehicle. An employee’s personal liability insurance will be primary in the event of an accident using a personal vehicle while on FCNY business. FCNY’s insurance coverage is only applicable if the liability exceeds the employee’s personal liability insurance coverage. It is suggested that an employee who uses his or her personal vehicle while on official FCNY business should also carry collision insurance sufficient to cover the reasonable value of the vehicle, less a standard deductible. FCNY’s insurance does not cover loss or damage to the employee’s vehicle, nor does it cover the employee’s deductible.

Mileage reimbursement for long distance travel between the employee’s work location and a meeting will be based on the current IRS Standard Mileage Rate guidelines. The IRS periodically adjusts the rates, and employees will be reimbursed at the IRS rate in effect at the time of travel. The IRS rate takes into consideration gasoline prices; therefore, the Fund does not additionally reimburse gasoline expenses. See www.irs.gov (2018 rate = 54.5 cents for travel starting January 1, 2018; see IRS 2018 mileage rates. Tolls and parking fees are reimbursable upon the submission of original receipts. There is no reimbursement for parking or traffic fines or penalties. In order to be reimbursed for mileage, the employee expense reimbursement request must include the points of origin and destination, and total number of miles driven.

B.  Lodging

1)  Unless lodging rates are limited by the terms of a contract or grant, the Fund will allow lodging at rates moderate for the location, group rates obtained by the organizers of the event that Fund employees are attending for rooms at or close to the event venue, or as otherwise necessary for the business purpose of the travel.

2)  Where lodging rates are limited by the terms of a contract or grant, lodging costs must be in compliance with those terms. Government contracts and grants generally require that lodging rates be no more than those established by the United States General Services Administration. The GSA’s hotel allowance per diem rates vary depending on the travel location. The per diem rates are available on the GSA website: go to www.gsa.gov; Travel Resources; view Per Diem Rates (Max. Lodging).

C.  Other expenses

See III. Meals for meal expenses. Entertainment and similar expenses incurred during long distance travel and lodging, such as in-room movies and health club visits, are not reimbursable. Reasonable business-related telephone call and internet connection costs are reimbursable. Other necessary, reasonable charges are allowable on a case-by-case basis when approved by the President, a Vice-President or an Partner Project Director.

II. Local Travel

A. When an employee travels to a location accessible by subway, local commuter railroad or bus to a work-related meeting or event (“meeting”), out-of-pocket travel expenses to and from meetings are reimbursable, but the following rules apply:

1)  If an employee travels from home directly to a meeting or from a meeting directly home, the employee may be reimbursed only for travel expenses over his/her normal commutation expenses if those expenses are necessary for his/her attendance at the meeting.

2)  An original receipt is necessary for reimbursement for taxi or car service fares. Taxis or car service may be used instead of public transportation when public transportation is impractical, time is of the essence or the employee must carry valuable, heavy or bulky work-related items.

3)  If an employee has been issued an unlimited TransitChek Metrocard through the Fund, the employee will be expected to use it and not to charge the Fund for subway and/or bus fare. 

4)  If an employee uses a personal vehicle for travel between the employee’s work location and a meeting, the employee is entitled to mileage reimbursement as detailed in I.A.3.

B.  Travel expenses for travel between an employee’s workplace and home:

1)      Are only permitted in the following circumstances and where approved by an employee’s supervisor:

a.   A Fund employee has worked at least a ten hour day and must remain at his/her workplace until 8 p.m. or later; or

b.   A Fund employee has to carry valuable, heavy or bulky work-related items between her/his home and office.

2)  Reimbursable expenses may include only taxi or car service fare to/from home within the five boroughs and taxi fares to and from a commuter rail station if the employee lives outside of the five boroughs.

III. Meals

A.     The Fund will approve payment of employee meal expenses: 

1)  incurred during the course of authorized long distance travel;

2)  incurred out-of–office locally, during work on weekends or after normal working hours, but only if

a.   a sufficient business justification exists for the expense, and

b.   the expense was approved by the President, or the Vice- President or Incubator Project Director who oversees the employee.

B.  Meal expense reimbursement rates: The Fund will pay for employee meal expenses at the following rates (including beverages, tax & tip): breakfast – no more than $12 per person; lunch- no more than $22 per person; dinner- no more than $40 per person. If the meals are to be charged to a grant or contract that contains allowable meal rates, then no more than the allowable rate, if any, may be charged to the Fund.

C. Generally, government grants and contracts provide that meal expenses may be no more than the United States General Services Administration’s meal allowance per diem rates for the particular location. Per diem rates are available at: www.gsa.gov , Travel Resources section, view Per Diem Rates (M& IE Rate).

D. The Fund will not reimburse for meal expenses when an employee is attending a conference or similar event at which meals are provided at no additional cost.

E.  Where a legitimate business purpose exists, reasonable purchases of meals and/or snacks for in- office meetings may be permitted when authorized by the Fund President, a Vice-President or an incubator Project Director.

F.  Alcoholic beverage expenses are allowable only in the following circumstances:

1)  Alcoholic beverages may be purchased for official functions (i.e., annual holiday function, Sloan public service awards, annual incubator fundraiser, etc.), and their purchase must approved in advance by the Fund President, Vice-President or Incubator Project Director overseeing the function.

2)      In their discretion, exercised wisely, only the Fund President, Fund Vice- Presidents and incubator Project Directors may be reimbursed for or charge to the Fund alcoholic beverages at business meals they attend. These expenses may never be charged to government grants or contracts. Before and after meal consumption of alcoholic beverages is always at the employee’s own personal expense.

IV. Staff Celebrations & Gifts

A. Celebrations:

The Fund will pay reasonable expenses for the following celebrations:

1)  Official functions (such as an annual holiday party) approved by the President or an Incubator Project Director.

2)      Employee farewell parties approved by the Fund President, a Vice-President or Incubator Project Director. Expenditures for parties held out of the office are limited to no more than $25 a person for a maximum of 15 people (i.e., the Fund will pay no more than $375.) Any additional amounts must be paid for by staff donations.

3)      Other celebrations, including those commemorating events such as staff birthdays, commencements, weddings and childbirth, must be paid for by staff donations.

B.  Gifts:

1)  Employee farewell gifts: The Fund will only pay for farewell gifts in extraordinary circumstances (i.e., unusual employment longevity), and reimbursement must be pre-approved by the President, the Vice-President or Incubator Project Director who oversees the departing employee. In no event may the gift exceed $100 and it may not be paid for out of government funds or grants earmarked for programmatic purposes.

2)  Employee hospitalizations/death in an employee’s immediate family:   An appropriate gift (flowers, books, a fruit/food basket, etc.), may be purchased at a cost of no more than $100 when an employee is hospitalized or a death occurs in an employee’s immediate family. At 121 Avenue of the Americas, the employee’s supervisor must contact the Officer Manager, who will arrange for the purchase and delivery. This type of gift may not be paid for out of government funds or grants earmarked for programmatic purposes.

3)  Celebratory gifts: Gifts purchased to commemorate events such as staff birthdays, commencements, weddings and childbirth must be paid for by staff member donations.

4)  Business Ethics: Fund employees may not accept travel, meals or gratuities from any entity or individual who has received or is seeking a grant, contract or loan from the Fund. In addition, Fund employees traveling or dining with government employees must follow the relevant government conflict of interest and ethics rules. See for example, http://www.nyc.gov/html/conflicts/downloads/pdf/plg2002.pdf http://www.nylobby.state.ny.us/guidelines_3_16_06.html

VI.  Forms & Requests for Payment

A. Corporate credit cards and Fund vendor accounts (ex: TeleCar, Just Delicious, etc.) may be used only for Fund purchases and services. The use of a Fund corporate credit card or Fund corporate vendor account for personal use is not allowed under any circumstances. Employees who charge personal expenses to corporate cards and Fund vendors must reimburse the Fund immediately, and are subject to revocation of their corporate card and vendor account privileges.

Employee expense reimbursement forms and requests for payments of Fund corporate credit cards (American Express) must include and/or have attached:

1)  A description of the business purpose of the travel or meal;

2)      The parties in attendance;

3)  Where the reimbursement request or credit card expense form relates to a conference, seminar or similar event, a copy of the agenda;

4)  For meals and lodging, itemized receipts and signed customer receipts are both required to accompany requests. For travel expenses, evidence of the travel, such as airline boarding passes and train ticket stubs, must be submitted along with the credit card bill and/or signed customer receipt.

B.  Employees should submit expense reimbursement request forms no later than 10 days following the month in which the expenses were incurred. Project and program directors should disapprove reimbursement requests which, in their discretion, have not been timely submitted.

Note: In no event will the Fund reimburse employees when reimbursement request forms have been submitted more than ten days following the end of the fiscal year in which the expenses were incurred.

VII. Exceptions

No policy can cover every conceivable circumstance. In recognition that special circumstances may arise that may require deviations from this policy, expenses or documentation not in fully in compliance with this policy will be allowable where a satisfactory explanatory memorandum is provided by the President, a Vice-President or Incubator Project Director.

Note on Sales Tax Exemption:

As a New York not-for-profit corporation, the Fund and its employees should not pay New York state and local sales taxes when purchasing services for official business. That being said, it is sometimes not practical or efficient when traveling to claim the Fund’s not-for- profit status (i.e., taxi trips, restaurant meals). Wherever possible, however (e.g., lodging expenses), Fund employees should present a copy of the Fund’s sales tax exemption certificate and not unnecessarily pay New York State and local sales taxes.