A. Background

The Board of Directors of the Acus Foundation (“Foundation”) recognizes that board members, officers, employees, and contractors (“Personnel”) may be required to travel or incur other expenses from time to time to conduct organizational business and to further the mission of the organization. The purposes of this policy are to ensure that (a) adequate cost controls are in place, (b) travel and other expenditures are appropriate, (c) to provide a uniform and consistent approach for the timely reimbursement of authorized expenses, and (d) to comply with Internal Revenue Service regulatory requirements.

 

B.  Policy

The Foundation’s policy is to reimburse only reasonable and necessary expenses actually incurred (“out of pocket”) by Personnel. Personnel must:

1. Exercise discretion and good business judgment with respect to all expenses;

2. Be cost conscious and spend  the Foundation’s money as carefully and judiciously as the individual would spend his or her own funds; and

3. Report expenses, supported by required documentation, as they were actually spent.

Expenses paid or incurred more than 60 days prior to the date of an expense report, or expenses not supported by a receipt or adequate documentation, require approval by the Executive Director and the President. The Foundation generally will not make cash advances to Personnel for expenses, however any cash advance not supported by receipts or adequate documentation for longer than 30 days will be treated as taxable compensation. In the event Personnel receives excess reimbursement for expenses, the excess amount will be treated as taxable compensation unless returned to the Foundation within 120 days.

 

C.  Procedures

1. Expense Reports

Expenses will not be reimbursed unless Personnel requesting reimbursement submits a written expense report. The expense report must include:

a. The individual’s name;

b. If reimbursement for travel is requested, the time/date, origin, destination and purpose of the trip, including a brief description of each Foundation-related activity during the trip;

c. The name and affiliation of all people for whom expenses are claimed (i.e., people on whom money is spent in order to conduct Foundation business); and

d. An itemized list of all expenses for which reimbursement is requested.

  2. Receipts

Receipts are required for all reimbursable expenditures, including those billed directly to the Foundation (for example, airfare or hotel booked by the Foundation). No expense in excess of $25 will be reimbursed without a receipt or other adequate documentation.

 

D.  General Travel Procedures

1. Annual Expense Reimbursement and Travel Policy Form              

All Personnel traveling on behalf of Acus Foundation will sign an acknowledgement that they have read and understood the Acus Expense Reimbursement and Travel Policy on an annual basis.

2. Advance Approval

All trips involving air travel or at least one overnight stay must be approved in advance by the individual’s supervisor, the Executive Director, and/or the President. Prior to each trip, Personnel will be sent pre-authorized travel guidelines by Management.

3.  Necessity of Travel

Personnel shall consider the ways in which the Foundation will benefit from the travel and weigh those benefits against the anticipated costs of the travel. The same considerations shall be taken into account in deciding whether a particular individual’s presence on a trip is necessary. In determining whether the benefits to the Foundation outweigh the costs, less expensive alternatives, such as participation by telephone or video conferencing, or the availability of local programs or training opportunities, shall be considered.

4.  Air Travel

Air travel reservations should be made as far in advance as possible in order to take advantage of reduced fares. Unless otherwise approved by the Executive Director and/or the President, the Foundation will reimburse or pay only the lowest cost of a standard economy class fare actually available for direct, non-stop flights from the airport nearest the individual’s home or office to the airport nearest the destination.

Personnel traveling on behalf of the Foundation may accept and retain frequent flyer miles and compensation for denied boarding for their personal use. Personnel may not deliberately patronize a single airline to accumulate frequent flyer miles if less expensive comparable tickets are available on another airline.

For Personnel traveling to/from Acus program services at Nellis AFB (Las Vegas), charges up to $150 each way will be reimbursed for seat selection or “economy plus” upgrades. Acus Foundation will not pay for business-class or first-class fares.

 

5.  Lodging, Meals, and Transportation

Personnel traveling on behalf of Acus Foundation may be reimbursed at the single room rate for the reasonable cost of hotel accommodations. Convenience, the cost of staying in the city in which the hotel is located, and proximity to other venues on the individual’s itinerary shall be considered in determining reasonableness. Personnel shall make use of available corporate and discount rates for hotels. “Deluxe” or “luxury” hotel rates will not be reimbursed.

 

Personnel traveling on behalf of the Foundation are reimbursed for the reasonable and actual cost of meals and incidental expenses subject to a maximum allowance of $35 per meal including room service, tip and tax. Alcohol will not be reimbursed. Reasonable and necessary gratuities that are not covered under meals may be reimbursed.

 

Personnel are expected to use the most economical ground transportation appropriate under the circumstances and should generally use the following, in this order of desirability:

a.           Courtesy Cars. Many hotels have courtesy cars, which will take you to and from the airport at no charge. The hotel will generally have a well-marked courtesy phone at the airport if this service is available. Personnel should take advantage of this free service whenever possible.

b.            Airport Shuttle, Bus, Public Transportation. Airport shuttles, buses, or other forms of public transportation generally travel to and from all major hotels and city centers for a small fee. At major airports such services are as quick as a taxi and considerably less expensive. Airport shuttle or bus services are generally located near the airport’s baggage claim area.

c.             Taxis/Uber/Lyft. When courtesy cars and airport shuttles are not available, a taxi or Uber/Lyft is often the next most economical and convenient form of transportation when the trip is for a limited time and minimal mileage is involved.

d.            Rental Cars. Car rentals are expensive so other forms of transportation should be considered when practical. Personnel will be allowed to rent a car while out of town provided that advance approval has been given by the individual’s supervisor, the Executive Director, and/or the President.

For Personnel renting cars at the Las Vegas airport, Acus Foundation authorizes the lowest price rental at any of the national agencies housed in the Rental Car Center of McCarran International Airport. Off-airport rentals are not cost or time effective.

 

6.  Personal Automobiles

Personnel may be compensated when using their own automobiles for Foundation business. When individuals use their personal car for such travel, including travel to and from the airport, mileage will be reimbursed at the rate designated by the Internal Revenue Service, currently 57.5 cents per mile.  In the case of individuals using their personal cars to take a trip that would normally be made by air, e.g., San Francisco to Denver, mileage will be allowed at the currently approved rate; however, the total mileage reimbursement will not exceed the sum of the lowest available round trip coach airfare.

 

7.  Parking/Tolls

Parking and toll expenses, including charges for hotel parking, incurred by Personnel traveling on the Foundation's behalf will be reimbursed. The costs of parking tickets, fines, car washes, valet service (unless required), etc., are the responsibility of the employee and will not be reimbursed. On-airport parking is permitted for short business trips. For extended trips, Personnel should use off-airport facilities.

 

E.  Non-Reimbursable Expenditures

The Foundation maintains a strict policy that expenses in any category that could be perceived as lavish or excessive will not be reimbursed, as such expenses are inappropriate for reimbursement by a nonprofit, charitable organization. Expenses that are not reimbursable include, but are not limited to:

 

• Travel insurance

• First class tickets or upgrades

• When lodging accommodations have been arranged by the Foundation and the individual elects to stay elsewhere, reimbursement is made at the amount no higher than the rate negotiated by the Foundation. Reimbursement will not be made for transportation between the alternate lodging and the meeting site.

• Limousine travel

• Liquor or bar costs

• Membership dues at any country club, private club, athletic club, golf club, tennis club or similar recreational organization.

• Participation in or attendance at golf, tennis, sporting, and other events considered to be entertainment (i.e., concerts, shows, etc.), without the advance approval of the Executive Director and/or the President.

• Purchase of golf clubs or any other sporting equipment

• Spa or exercise charges

• Clothing purchases

• Business conferences and entertainment which are not approved by the Executive Director

• Valet service (unless required by the hotel or parking service)

• Car washes

• Toiletry articles

• Expenses for spouses, friends, or relatives

• Overnight retreats or professional development without prior approval by the Executive Director and/or the President