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WCA Travel Reimbursement Policy 2.0
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# WCA Travel Reimbursement Policy

### Version 1.3 {.version}
### Version 2.0 {.version}

## Purpose
The purpose of this policy is to define the conditions under which WCA Staff can be reimbursed their expenses originated from travels to assist in our nonprofit activities in support of our Mission.
The purpose of this policy is to define the conditions under which the travel expenses of World Cube Association (WCA) Staff can be paid by the organization in order to further the Mission and the Spirit of the WCA.

## Policy
### Allowed Expenses
1. Expenses can only be claimed for competitions in which WCA funded travel is absolutely necessary for the competition to take place. This is ordinarily limited to the Delegate’s travel expenses to countries or remote regions where suitable WCA Staff are not already available or for countries who are still developing in speedcubing terms.
2. The World Cube Association will only reimburse expenses which are reasonable and necessary for conducting World Cube Association activities, with special limits for travel expenses.
3. The World Cube Association will only reimburse expenses as allowed by federal, state, and local laws for nonprofits.
4. These guidelines form an “accountable plan”, which prevents expense reimbursements from becoming taxable salary.
5. Expense categories include
1. WCA Staff travel and lodging
2. WCA Staff meals

### Approval
All expenses must be approved in writing by the WCA Board of Directors in accordance with relevant Policies and other Board decisions. Approval must be sought at least 60 days before the first date of the WCA Competition for which they apply.

### Expense Reimbursement Processes
1. Receipts are required for all expenses (except mileage)
1. Scans or readable digital photos of receipts are sufficient.
2. Personal car mileage has special logging requirements (see below).
3. Expenses will not be granted without receipts or mileage logs.
2. Direct expenses
1. The WFC can make direct payments to third parties.
1. This is the preferred process for large expenses (e.g. plane tickets).
3. Out of pocket expenses
1. All out of pocket expense reimbursement requests must be filed with the WFC within 30 days of the transaction, with supporting receipts.
4. Delegated reimbursement
1. The WFC, Committee/Team Leaders, and Senior Delegates may assist the WCA Treasurer (or WFC Senior Member) with reimbursements by aggregating expense requests from multiple WCA Staff.
1. The applicant must present all relevant receipts to the WFC, with the names of the people who incurred each expense.
2. The applicant would then be responsible for properly distributing reimbursements they receive from the Treasurer, on behalf of the WCA.
5. Advance payment
1. The WCA Treasurer (or WFC Senior Member) may provide an advance from the WCA to help pay for expenses that cannot be directly paid by the WCA for some reason.
1. Receipts should be submitted for all usage of advance funds within 30 days* of the transaction(s).
2. All excess funds not documented by receipts must be returned to the WCA within 60 days* of receiving the advance.

*The strict “accountable plan” limits for receipt submission and excess fund return are 60 days and 120 days, respectively, but the WCA requires the tighter deadlines unless there are extenuating circumstances as approved by the WCA Treasurer or the WCA Board of Directors.

### Travel Expenses
#### Lodging and Meals
##### Lodging and Meal Limits
Daily “Lodging” and “Meal & Incidentals” expenses are limited to the amounts as determined to be reasonable by appropriate US government agencies on a percity basis.

Look up the country/state/city in which the expense was incurred

1. For non-US countries
1. [US State Department](https://aoprals.state.gov/web920/per_diem.asp).
2. In the 48 continental states
1. [US General Services Administration (GSA)](https://www.gsa.gov/travel/planbook/perdiemrates).
2. Updates on Oct 1 of each year.
3. In Hawaii, Alaska, and US Territories
1. [US Department of Defense](http://www.defensetravel.dod.mil/site/perdiemCalc.cfm).
4. Updates on January 1 of each year.

Note that the World Cube Association only reimburses expenses with receipts and does not grant a cash “per diem.”

All expenses must be reasonable and necessary. The maximum amounts should not be treated as a target. The World Cube Association Directors and Officers reserve the right to refuse reimbursements for expenses deemed unreasonable or unnecessary.

##### Additional Lodging Expense Restrictions
Requirements

1. If anyone not on official World Cube Association business (e.g. WCA Staff not explicitly named and authorized as per the approved application for funding) is staying in the same room, expenses must be prorated to exclude their portion of the room.
2. Lodging must not be expensed beyond the nights overlapping with the first and final days of an event.
1. Checking in the day before the first competition date and checking out the day after the last competition date is acceptable.
3. Lodging requests should be proposed and approved in advance.
4. Minimum 2 people per hotel room.
1. Single occupancy rooms are only allowed for one WCA Staff in an odd-numbered group, or due to special situations.
5. Proposals must include
1. Estimated WCA Staff count per night
2. Estimated room count and cost per night
3. Explicit night-by-night breakdowns of number of WCA Staff who need lodging if this differs per night.
6. Single transaction for WCA Staff room block.
1. Separate individual reimbursements must be capped at the corresponding fraction of WCA Staff room block (e.g. 1/4 of room cost per night if WCA Staff block is 4 per room).

##### Additional Meal Expense Restrictions
1. Alcohol must not be expensed.
2. Meals should only be expensed on the days of events or travel days.
3. Meals with others
1. You may only expense meals for people who are related to WCA official business and authorized as per the application for funding.
2. If you pay for a meal with people unrelated to WCA official business, you must exclude that portion from your expenses.
3. The expense report should include the names of each individual whose meal is being expensed.
1. Exception: When expensing shared food (e.g. pizza) with other WCA Staff, please include the number of pre-authorized WCA Staff served.

#### Personal Car Mileage
These guidelines apply to driving your personal car on World Cube Association official business

1. Gasoline/fuel costs are not directly reimbursed.
2. Reimbursement is by mileage, at the standard [IRS Mileage Rate for Charities](https://www.irs.gov/tax-professionals/standard-mileage-rates) (14 cents per mile in 2018.)
3. Parking charges may be reimbursed.
4. Tolls may be reimbursed.
5. Scope
1. Driving reimbursement is allowed when using car to do WCA Competition related business.
2. Driving reimbursement for travel to/from competition is allowed only if driving from more than 50 miles away (i.e. We do not reimburse local driving.)
1. Note that you may be able to file for tax deductions for any mileage you drive that you are NOT reimbursed for.
6. Documentation
1. Before driving
1. Must provide the WCA with a copy of active personal auto insurance policy before travel.
1. No personal vehicle driving expenses may be reimbursed without a record of the driver’s personal auto insurance policy on file before travel.
2. Expense documentation
1. No receipt is necessary for mileage reimbursement.
2. Instead, the following must be provided each trip for reimbursement
1. Name of Driver
2. License plate number
3. Date
### Allowable Expenses
1. Expenses can only be claimed for travel that meets at least one of the purposes below:
1. Travel by a Delegate for the purpose of delegating a competition in a region that lacks a Delegate above the Trainee level
2. Travel by a Senior/Regional Delegate or a Delegate designated on their behalf to a competition for the purpose of supervision and training of one or more Delegates (including Trainee Delegates) in their region
3. Travel by a Delegate (including a Trainee Delegate) to a competition for the purpose of being supervised and trained
4. Travel by a WCA Officer, Board Member, or team/committee member for the purpose of undertaking official WCA business relevant to their role
2. Expenses can only be claimed for items that are included in one of the categories below, with further restrictions as described elsewhere in this policy:
1. Transportation
2. Lodging
3. Meals
4. Other travel-related expenses at the discretion of the WCA Financial Committee (WFC)
3. The World Cube Association will only reimburse expenses which are reasonable and necessary for achieving the allowable purposes listed above and which are allowed by federal, state, and local laws for nonprofits.
1. In cases where an expense limit applies, the maximum amount should not be treated as a target. The WCA reserves the right to refuse reimbursement for expenses deemed unreasonable or unnecessary even if they are allowable expenses under this policy that fall within the strict expense limits.
2. In any case where WCA policy is less restrictive than the stipulations of the law, the restrictions laid out by law will prevail.

### Expense Limits
#### Lodging and Meal Limits
1. The amounts for lodging and meal expenses are limited on a daily per-person basis according to the location where the expense is incurred, following the sources below:
1. Non-US countries – [US Department of State Foreign Per Diem Rates](https://aoprals.state.gov/web920/per_diem.asp)
2. 48 continental US states – [US General Services Administration CONUS Per Diem Rates](https://www.gsa.gov/travel/plan-book/per-diem-rates)
3. Alaska, Hawaii, and US territories – [US Department of Defense OCONUS Per Diem Rates](https://www.travel.dod.mil/Travel-Transportation-Rates/Per-Diem/Per-Diem-Rate-Lookup/)
2. Lodging expenses for travel to a competition can only be claimed for the night before a competition begins, nights during a competition, and the night after a competition ends. Lodging expenses for travel on official WCA business outside of a competition can only be claimed for nights before or after days where WCA business is undertaken.
3. Meal expenses can only be claimed for days during a competition, days during which official WCA business is undertaken, or days on which WCA-funded travel is taking place.
4. If anyone not explicitly named and authorized for WCA-funded travel is charged for a meal on the same receipt as someone whose travel is being funded, the meal expense must be prorated to only cover the portion of the food for the funded staff member(s) and a prorated portion of the tip (if applicable).
5. Tips can be claimed as a meal expense but do count against the total daily meal expense limit.
6. Alcohol cannot be claimed as a meal expense.

#### Transportation Limits
Expenses can be claimed for transportation expenses as follows:

1. Personal and rental car usage
1. Reimbursement for driving a personal car is calculated by mileage – fuel expenses with receipts cannot be claimed. The [US Internal Revenue Service Mileage Rate for Charities](https://www.irs.gov/tax-professionals/standard-mileage-rates) is used.
2. Reimbursement for car rental can only be claimed for the base cost of renting the car (including any mandatory fees/taxes) as well as a reasonable and necessary level of protection/insurance. Any fuel-related expenses charged as part of the rental cannot be claimed, only mileage at the [US Internal Revenue Service Mileage Rate for Charities](https://www.irs.gov/tax-professionals/standard-mileage-rates).
3. In order for mileage expenses to be claimed, the following conditions must be met:
1. The driver must provide the WCA with a copy of active personal auto insurance before the trip.
2. The competition location must be more than 50 miles from the starting location in driving distance.
3. A mileage log must be kept and provided in lieu of a receipt, containing the following information:
1. Name of driver
2. License plate number/rental car company (if applicable)
3. Date(s) driven
4. Purpose of trip
5. Starting odometer reading
6. Ending odometer reading
7. Toll locations and amounts

#### Car Rental
We do not support expense reimbursements for car rentals, unless explicitly authorized, but please note that approval will ordinarily only be granted where other modes of transportation are unavailable or impractical.

#### Flights
1. World Cube Association Directors, Officers, Deputies, and WCA Delegates traveling to or from WCA Competitions may request reimbursements for flights, if necessary for official WCA business.
2. All flights will only be expensed at the Basic Economy or Economy Class level or equivalent. No expenses may be approved for any upgrades to Economy Plus, Business Class, or First Class levels or equivalent.
3. Please book flights at least 28 days in advance of travel if possible.
4. Reimbursements of flights are only approved within the budget submitted as part of the application.
1. Expenses that exceed a competition’s budget by less than 15% may be approved at the discretion of the WFC.
2. Expenses that exceed a competition’s budget by more than 15% may be approved by a Senior Member of the WFC or by the WCA Treasurer.

#### Public Transportation, Coaches, Trains, Taxis, and Ride‑Share
1. All other reimbursement requests for transportation of these form or of forms not yet mentioned may be approved at the discretion of the WCA Board of Directors.
2. Taxi and rideshare reimbursements are limited to a maximum of $30 per day per WCA Staff. Please consider using cheaper forms of transportation when possible.
1. For rides to or from long distance transit stations (e.g. airport, train station), exceptions to taxi and rideshare reimbursement limit may be allowed when explicitly pre-approved in writing.
1. Actual reimbursement amount must not exceed 150% of pre-approved estimate amount.
7. Toll locations and amounts (if applicable)
4. Parking and toll expenses incurred can be claimed if avoiding them is not possible or would result in a substantial disruption to the travel process.
1. A receipt must be provided to claim parking expenses; documentation of toll locations and amounts in the mileage log is sufficient to claim toll expenses.
2. Flights and non-local buses and trains
1. Expenses for flights, buses, and trains which have separate travel classes can only be claimed for tickets at the Economy level or equivalent. No expenses can be claimed for tickets purchased at a higher class or for separate upgrades to a higher class.
1. Exception: tickets for a higher class may be expensed if they are cheaper than the equivalent economy ticket.
2. Additional expenses for baggage can be claimed for either one carry-on item or one checked bag for personal effects. Expenses for additional carry-ons/checked bags can only be claimed if they are used to transport items needed for a competition or other official WCA business.
3. Local public transportation and taxis/rideshare
1. Expenses for rideshare services with separate travel class options can only be claimed for rides at an economy level class.
1. Exception: rides in a more expensive travel class may be expensed if the type of vehicle needed for the trip purpose (e.g. transporting equipment to a competition) is only available in the more expensive class.
2. Expenses for local transportation for a purpose not directly associated with the WCA business of the trip or bodily necessities (e.g. sightseeing) cannot be claimed.

### Expense Process
The WFC offers the following options for processing WCA travel expenses:

1. Direct purchase
1. All direct payment by the WFC for lodging or transportation must take place at least 30 days before the trip.
2. Reimbursement for out-of-pocket expenses
1. All reimbursement requests for out-of-pocket expenses must be submitted to the WFC within 30 days of the end of the trip and must include supporting receipts and/or mileage logs.
3. Cash advance
1. All receipts for usage of advanced funds must be submitted to the WFC within 30 days of the transaction(s).
2. All excess funds not documented by receipts must be returned to the WCA within 60 days of receipt of the advance.

In all cases where receipts are required for processing, a scan or readable digital photo is sufficient.

## Appendix A {.page-break-before}
### Application for Funding - Authorization Process
This process needs to be followed when applying for funding to support travel to a WCA Competition

1. Approach your Senior Delegate or a member of the WCA Board of Directors if more appropriate. You will need their agreement to submit the application for funding and you will need to submit their name on the application form as a sponsor.
2. Please complete the funding application form [here](https://docs.google.com/forms/d/12tz2I_EeBORm14kQO6ZB5TOp321YbXkIXvrxUNIHxN0). This form will be automatically submitted to the WCA Financial Committee.
3. A member of the WFC will review the form and may liaise with you to ensure the application is complete and correct.
4. The application will be reviewed by the WFC Leader or a WFC Senior Member.
5. The application will be submitted to the WCA Board of Directors and again may contact you to clarify any points.
6. The WCA Board of Directors will vote on the application and inform the WFC of their decision.
7. The WFC will inform the applicant of the result of the approval process.
8. If the application is successful, a member of the WFC will be appointed to be your point of liaison for that funding request.
### Authorization Process
This process will be followed when applying for authorization for WCA-funded travel:

1. Ensure that you have the support of the appropriate authorizing individual/group:
1. For delegating in a region that lacks a Delegate or supervision and training of Delegates - the Senior Delegate of the region being traveled to
2. For official WCA business relevant to a team/committee role - the team/committee leader
3. For official WCA business relevant to a WCA Officer/Board Member role - the WCA Board of Directors
2. The authorizing individual/group will complete the [travel authorization form](https://forms.gle/YxU36Ku1e5ZZNNLh9), including the following information:
1. Authorizing individual/group
2. Individual(s) whose travel is being funded
3. Purpose of the trip, including competition(s) involved (if applicable)
4. Total expected cost and breakdown of expected expenses
5. Preferred method(s) of processing expenses
3. The authorization form will be reviewed by the WFC, who will ensure that the requested amount of funding falls within the budgeted amount for travel approved by the WCA Board of Directors and that all expenses are reasonable and necessary for the purpose of the trip.
1. If there are concerns, the WFC will liaise with the authorizing individual/group to resolve the issue before moving forward.
4. After the authorization is cleared for travel, the WFC will work with the funded individual(s) to process all approved expenses throughout the travel process in accordance with this policy.

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