§ 10.10. Travel Expenses and Per Diem.

Employees shall be reimbursed for the following actual and necessary expenses incurred while on official city business, provided the travel was properly authorized.

Air Travel Costs

The city will pay for all costs of the employee's air transportation that are directly related to travel on official business. The most economical and direct route possible shall be utilized. No reimbursement shall be allowed for more than the lowest coach class fare unless:

1.

Lowest coach class fare was not available.

2.

The department head finds that travel by the lowest coach class fare is not in the best interest of the city and authorizes other accommodations.

3.

An employee may, at his or her own expense, purchase an upgraded seat. The cost difference for the upgrade shall be paid by the employee immediately upon purchase of the ticket.

Private Vehicle Costs

The following shall apply:

•

The city will reimburse travelers for use of their privately owned vehicle at the current approved federal IRS mileage rate not to exceed the cost of coach class airfare.

•

If two or more employees travel in the same private vehicle the reimbursement shall not exceed the cost that would have been incurred had they all traveled by air. Only the owner of the vehicle may claim reimbursement for mileage.

•

Mileage shall not be paid for home-to-work, work-to-home travel.

City Vehicle

The city will reimburse the cost of fuel, based on receipts, actually incurred by the employee. Reimbursement for mileage will not be allowed.

Lodging Costs

The city will pay lodging costs (room and tax) only at a single occupancy rate, unless two city employees share a double room and then a double occupancy rate will be paid. Government rates shall be requested and used whenever possible.

Per Diem

Employees shall receive a meals and incidental expenses ("MIE") rate for each day or part of a day the employee is away from Kotzebue to attend to city business. The MIE rate shall be the Meals and Incidental Expenses Rate established in the most current edition of IRS Publication 1542, or any successor publication, for travel within the continental United States and at the Local Meals and Local Incidental Rate for travel outside the continental United States and overseas, as established in the most current rates set for such by the United States General Services Administration. In addition, actual lodging expenses shall be paid for an employee who is away from Kotzebue to attend city business.

Car Rental Costs

The city will reimburse car rental costs only if car rental was approved on the travel authorization form and then only for the days/mileage necessary to conduct official business. In unusual circumstances reimbursement for car rental without pre-authorization may be authorized by the department head if there is valid justification. Car rental expenses without pre-authorization become the responsibility of the traveler unless authorized by the department head.

Registration Fees

The city may make advance payment or reimbursement for education/training fees.

Fees for entertainment are at the employee's expense. The city will reimburse taxi, telephone calls and other official expenses when shown to be directly related to official business.

Travel Advance

The city may make travel advance payments when requested.

Travel Expense Report

Travelers shall submit a travel expense report, including all receipts, within ten (10) days after all travel has been completed. If this provision is not met the finance head shall initiate a payroll deduction for expenses due to the city.

Credit card receipts will be accompanied by itemized cash register receipts.