@@ -16,8 +16,9 @@ This Travel and Reimbursable Expense Policy (``Policy'') applies
to all Conservancy Member Projects (``Projects'') of Software Freedom
Conservancy (``Conservancy'') and has been created to memorialize
Conservancy's reimbursement policies relating to travel and other
business expenses incurred by employees, project volunteers, and while
engaged in business on behalf of, or at the behest Conservancy or
business expenses incurred by Conservancy staff, Project Leadership
Committee (``PLC'') members, and project volunteers while engaged
in business on behalf of, or at the behest of Conservancy and/or a
Project (``Travelers'').
Conservancy must maintain effective control of business-related expenses
@@ -54,7 +55,7 @@ their respective Projects. PLCs are also responsible for making available
a list of required response times for inquiries, including but not
limited to, the following two cases: a specific number of days to
respond to regular reimbursement requests, and a specific number of
days to respond to preauthorization requests.
days to respond to pre-authorization requests.
\section{Air Travel}
@@ -84,9 +85,9 @@ upgrade.
\subsection{Advance Purchase }
Travel should be booked at least 14 days in advance; any travel booked
less than 14 days in advance requires written preauthorization by
less than 14 days in advance requires written pre-authorization by
Conservancy. Flights beyond 365 days in advance also require written
preauthorization by Conservancy.
pre-authorization by Conservancy.
\subsection{Low Fare}
@@ -133,7 +134,7 @@ piece.
\subsection{Out-of-Policy Bookings }
All air travel not adhering to the above Policies are considered Out-of-Policy
and require written preauthorization by Conservancy's Executive Director.
and require written pre-authorization by Conservancy's Executive Director.
\subsection{Cancellation Fees}
@@ -172,78 +173,69 @@ reimburse travelers for any costs associated with an upgrade of room
accommodations.
\subsection{Meals \& Incidental Expenses}
\subsection{Meals and Incidental Expenses}
\subsubsection{Overview. }
\subsubsection{Overview}
Travelers can submit for reimbursement receipts for meals and incidental
expenses for every day of a trip devoted to PLC- and/or Conservancy-related
mission work, including the day(s) of travel itself. Expenses shall
be reimbursed up to a ``per diem'' limit. Per diem limits within
the United States shall be based on the United States General Services
Administration's Per Diem calculator (www.gsa.gov/perdiem), using
the ZIP code of the travel destination. For example, a traveler based
in Pao Alto, CA heading to a conference in Atlanta, GA (with a layover
in Dallas, TX each way) will use the ZIP code of the destination in
Atlanta to calculate the per diem for the entire trip, including days
of travel. Per diem rates for locations outside of the United States
shall be based on the United States Department of State's ``Foreign
Per Diem Rates by Location'' calculator's ``Meals \& Incidental
Expenses'' (M\&IE) column (http://aoprals.state.gov/web920/per\_diem.asp),
Travelers can submit for a per diem for meals and incidental expenses
for every day of a trip devoted to PLC- and/or Conservancy-related
mission work, including the day(s) of travel itself. Maximum per diem
rates for travel within the United States shall be based on the United
States General Services Administration's Per Diem calculator (www.gsa.gov/perdiem),
using the ZIP code of the travel destination. For example, a traveler
based in Pao Alto, CA heading to a conference in Atlanta, GA (with
a layover in Dallas, TX each way) will use the ZIP code of the destination
in Atlanta to calculate the maximum per diem for the entire trip,
including days of travel. Maximum per diem rates for locations outside
of the United States shall be based on the United States Department
of State's ``Foreign Per Diem Rates by Location'' calculator's ``Meals
\& Incidental Expenses'' (M\&IE) column (http://aoprals.state.gov/web920/per\_diem.asp),
using the name of a listed city closest to the travel destination.
For example, a traveler based in Pao Alto heading to a conference
in London, England (with a layover in New York City) will use an M\&IE
per diem for London for the entire trip, including days of travel.
\subsubsection{Group Meals}
For groups of travelers on an In-Policy trip, a single traveler can
submit for reimbursement a receipt for a group meal. To do so, that
traveler must include the names of the other travelers who participated
the meal in his/her expense report, and the average cost of each meal
will be applied towards the per diem limit for each traveler. Travelers
may not submit for reimbursement the cost of meals and incidental
expenses for third parties not traveling at the behest of the PLC
and/or Conservancy (e.g., friends, contacts met at a conference, etc.)
unless the purpose of the meal is within the PLC's technical objective
and/or Conservancy's mission. However, even reimbursable meals within
third parties are subject to the traveler's calculated per diem limit.
As an example, a traveler may expense a lunch with a contact met at
a conference to discuss trending issues relating to free software.
The expense of both meals would be reimbursable up to the limits of
the traveler's per diem. In contrast, if that same traveler had dinner
with an old college friend in town to catch up, only the traveler's
meal would be reimbursable. The college friend's meal would not be
reimbursable, even if the traveler's daily meals and incidental expenses
were otherwise under his/her per diem limit.
PLCs and/or Conservancy retain the right to allocate a separate budget
for anticipated large group meals beyond the individual per diem limits
of each traveler, provided that they are wtihin the PLC's technical
objectives and/or Conservancy's mission. Travelers anticipating a
need to cover such a large group meal may seek pre-approval from his/her
PLC and/or Conservancy for such expenses before the trip. If pre-approval
is granted, the expenses of the large group meal will not be counted
toward the individual per diem limits of any participants traveling
on behalf of his/her PLC and/or Conservancy.
\subsubsection{No Entitlement to Balance of Per Diem}
Travelers who submit for reimbursement receipts that total up to less
than the available per diem for their location shall not be entitled
to the balance of the per diem as a pay out. Travelers who book itineraries
that include extra days for personal reasons will not be allotted
a per diem for the additional days.
in London, England (with a layover in New York City) has a maximum
per diem of the M\&IE per diem listed London for the entire trip,
including days of travel.
Conservancy encourages travelers to be conservative with their per
diem submissions.
PLCs and/or Conservancy have the authority to set lower per diems
than those generated by the calculators above. In those instances,
travelers will only be able to submit for the lower per diems.
\subsubsection{Group Meals }
For groups of travelers on an In-Policy trip, each traveler should
pay for his/her own meals, seeing as all participants will have an
opportunity to submit for separate per diems after the trip.
For clarification purposes, this Policy does not relate to planned
group events that include meals and/or refreshments (e.g., a PLC-organized
conference that includes lunch for all attendees). Further, PLCs and/or
Conservancy retain the right to allocate a separate budget for anticipated
large group meals beyond the individual per diem limits of each traveler,
provided that they are within the PLC's technical objectives and/or
Conservancy's mission. Travelers anticipating a need to cover such
a large group meal may seek pre-approval from his/her PLC and/or Conservancy
for such expenses before the trip.
\subsubsection{Meals For Organizational Development}
Travelers may occasionally have the need to invite third parties,
e.g., prospective donors, contributors, community members, etc., to
meals in order to further a PLC's technical direction and/or Conservancy's
mission. Conservancy recommends that travelers seek pre-approval from
their PLC and/or Conservancy for such meals.
\subsubsection{Phone Call Charges Part of Per Diem}
Charges for personal phone calls (e.g., made from a hotel, or via
a mobile phone in international travel) are reimbursable, and count
towards a traveler's per diem.
a mobile phone in international travel) are not reimbursable as an
expense separate from the allocated per diem.
\subsection{Ground Transportation }
@@ -251,7 +243,7 @@ towards a traveler's per diem.
Ground transportation necessary as part of authorized Project trips
is considered to be a reasonable expense. Public ground transportation,
such as taxis, shuttles, buses and municipal transit, are generally
the most cost-effective options and are the standard for eligible
the most cost-effective options and are the standard for eligible
ground transportation reimbursements. All car rentals require pre-authorization
by the PLC or by Conservancy's Executive Director. When car rentals
have been pre-approved, the rental of compact cars is encouraged;
@@ -286,7 +278,7 @@ following items are typically non-reimbursable expenses:
personal items
\item Supplemental travel or car rental insurance
\item Fines, penalties, or legal fees
\item Personal entertainment or recreational expenses beyond the alotted
\item Personal entertainment or recreational expenses beyond the allotted
per diem
\end{itemize}
@@ -294,10 +286,10 @@ per diem
Reimbursed travel expenses are subject to examination by the Internal
Revenue Service (IRS). Travelers are responsible for retaining documentary
evidence that all expenses are strictly for Project-related purposes,
not personal in nature, and therefor not includable as taxable income
to the traveler. Receipts are required for all expenses, no matter
the amount.
evidence that all expenses are strictly for Project- and/or Conservancy-related
purposes, not personal in nature, and therefore not includable as
taxable income to the traveler. Receipts are required for all expenses,
no matter the amount.
\section{Currency Exchange Rates }
@@ -307,22 +299,41 @@ based on the exchange rate on the date of incursion. The currency
exchange rate of record shall be the one posted at Oanda.com.
\section{Approvals}
Travelers traveling on behalf of a Project must seek approvals and
submit expense reports to their PLC. PLCs are to review those expense
reports and pass them along to Conservancy's Executive Director for
final approval and reimbursement.
Travelers traveling on behalf of Conservancy must seek approvals and
submit expense reports to Conservancy's Executive Director. Conservancy
staff must seek approvals and submit expense reports to Conservancy's
Treasurer or to another Conservancy Board Member designated by Conservancy's
Board.
\section{Expense Reporting}
Travelers seeking reimbursement must submit an expense report to Conservancy
with the following information:
Travelers seeking reimbursement must submit an expense report to the
appropriate channel with the following information:
\begin{itemize}
\item Name of traveler
\item Brief description of trip and trip's purpose (e.g., ``August 2011
trip to XYZ conference for ABC project, served as planning committee
member''; ``Feb. '12 FOO hackfest in Portland, OR; contributed code'')
\item Itemized list of expenses
\item Receipts (or scans of receipts) to substantiate each expense
\item Number of days traveled (with documentary evidence, e.g., conference
itinerary, etc.) and associated per diem
\item List of expenses not covered by per diem (e.g., transportation, lodging)
with substantiating receipts (or scans of receipts)
\item In the event that it is impractical to obtain a required receipt or
if such receipt has been inadvertently destroyed, the traveler should
furnish a written statement to that effect, as well as an explanation
of the expenditure involved
Any expense without a substantiated receipt and/or a supporting written
statement will not be reimbursed.