Page 39 - The EDGE Spring 2022

EMPLOYEE EXPENSES

BY DON HARRIS
Holly Griglio Lizette Huie
Figuring out How Much to Pay for Travel

Tips on how to navigate through the laws, guidelines and State using the most reasonable and economic means
policies that apply to travel by school employees were and involves a traveler spending the least, as may be
spelled out in a breakout session at AASBO’s Winter reasonable under the circumstances, time away from
Conference. his duty post. The manual also states: “In general, the
practical travel alternative most beneficial and cost
Holly Griglio, a CPA with Heinfeld Meech, and Lizette effective for the State should be chosen.” That means
Huie, Chief Financial Officer, Sahuarita Unified School the district generally should choose the cheapest/fastest
District, touched on subjects ranging from types of mode of transportation.
reimbursements to modes of transportation to commuting.
“Each school district is required to have a travel policy What if it is least expensive to fly but the employee
regarding procedures and amounts for reimbursing travel chooses to drive? AASBO members were told that if travel
expenses,” Griglio said. “Those reimbursement amounts by common carrier, including plane, bus or train, would
must not exceed maximum amounts established by the be the most economical and efficient, reimbursements
Arizona Department of Administration.” for meals, lodging, parking, mileage, tolls, etc. shall not
exceed the cost of airfare.
Among the types of reimbursements is lodging, which
is only reimbursed at the maximum rate unless it is a When it comes to an employee commuting to and from
conference hotel. The maximum rate does not include taxes home and work, no expense reimbursement is allowed.
or required charges, such as additional hotel fees. Airfare However, if an employee lives 10 miles from the district
should be the least expensive reasonable alternative. office and is attending a training session that is 40 miles
Other reimbursable items include parking fees, meals and from home, reimbursement should be for 30 miles
incidentals. Mileage is covered at 44.5 cents per mile. each way. Regarding board members, their duty post
is considered their home, so you don’t have to remove
Meal reimbursements without an overnight stay are taxable commuting mileage.
to the traveler. Some districts may choose not to reimburse
for overnight travel. If so, this will need to be identified “Districts should have their own policy for a travel
in the district’s policies. The state does not require receipts advances,” Griglio said. “The employee must be on travel
for meals, but AASBO members were urged to check your status for three or more consecutive days to be eligible,
district policy as some districts choose to require receipts and the advance is limited to 80% of the estimated lodging
for meals. In addition, Uber rides to and from meals while and meal costs of the trip. If the advance exceeds the cost
on travel is part of the meal cost. of travel, the employee must refund the balance.”

Meals Include, food, non-alcoholic beverages, tax
and tip. The industry standard for tips related to a TRAVEL GUIDELINES
meal served in a restaurant in the U.S. is between 15%
to 20% of the pre- tax bill, but tips are not covered ◊ ARS 38-624 – Arizona Department of Administration sets rates
for meals in a buffet, fast food, or carryout. On the
day of departure and return, meal and incidental ◊ State of Arizona Accounting Manual Topic 50 – Travel -
expenses are covered up to 75% of the full day’s rate, https://gao.az.gov/publications/saam/saam- page
minus any meals served at the conference.
◊ USFR Travel Section
According to the State of Arizona Accounting ◊ District Policy
Manual, “Travel arrangements should be fair and
equitable, but planned for the convenience of the
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