Employee and Official Business and Travel Expense Policy

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 1 of 21

I. GENERAL PROVISIONS

A. Overview

Applicable law provides that Employees and Officials are entitled to reimbursement for certain business

and travel expenses.

This policy sets forth the business and travel expense reimbursement policy for the

County of Cook (“County”), and it establishes guidelines for the reimbursement of authorized and

Necessary Business Expenses incurred on behalf of the County. The County will not reimburse Employees

and Officials for expenditures that do not comply with the provisions of this policy.

B. Purpose

The purpose of this policy is to provide guidelines for the payment of authorized and Necessary Business

Expenses that cannot be obtained using the methods provided in the Cook County Procurement Code, and

to enable Employees and Officials to successfully execute their Local and Non-local travel requirements

at the lowest reasonable costs, resulting in the best value for the County. The Chief Financial Officer (or

designee) may be contacted for clarification as needed.

C. Intent

This policy is intended to be interpreted consistent with and subject to applicable law and other related

County policies. See Related Policies below. It supersedes all previous policies and/or memoranda that

may have been issued from time to time on subjects covered in this policy or other policies that may

contain provisions related to reimbursement for business and travel expenses. This policy is not intended

for tuition reimbursement. See Related Policies. This policy is not intended to supersede or limit the

County from enforcing programs or provisions in any applicable collective bargaining agreement.

D. Severability

If any section or provision of this document should be held invalid by operation of law, none of the

remainder shall be affected.

See Illinois Wage Payment and Collection Act, 820 ILCS 115/9.5.

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 2 of 21

E. Jurisdiction

The Cook County Chief Financial Officer, in consultation with the Director of Budget and Management

Services (“Budget”) and the Comptroller are authorized to develop and issue policies and procedures for

business and travel expense reimbursement.

F. Areas Affected

This policy and the procedures associated with this policy applies to all elected and appointed Officials

and Employees in departments, offices, institutions or agencies of the County, including but not limited

to the offices and departments under the jurisdiction of the County Board President, the Board of

Commissioners, Cook County Health and Hospitals System (“CCH”), Cook County State’s Attorney,

Cook County Sheriff, Cook County Public Defender, Clerk of the Circuit Court of Cook County, Cook

County Treasurer, Cook County Clerk, Cook County Assessor, Chief Judge of the Circuit Court of Cook

County, Board of Review, the Office of the Independent Inspector General, the Cook County Land Bank

Authority (“Land Bank Authority”), and the Public Administrator (hereinafter, “Agencies” or “Agency”)

who incur Necessary Business Expenses while conducting official business on behalf of the County.

G. Nondiscrimination

Cook County prohibits the discriminatory application, implementation, or enforcement of any provision

of this policy based on race, color, sex, age, religion, disability, national origin, ancestry, sexual

orientation, marital status, parental status, military discharge status, source of income, gender identity or

housing status, or any other protected category established by law, statute, or ordinance.

H. Definitions

For purposes of this policy, the following terms shall be given the following meanings as set forth below:

Affidavit for Lost Receipts means the form submitted by the Employee or Official to request

reimbursement of eligible Necessary Business Expenses when itemized receipts or other proof of expense

and payment is not available due to being lost or stolen.

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 3 of 21

Agency or Agencies means offices and departments under the jurisdiction of the County Board President,

the Board of Commissioners, Cook County Health and Hospitals System, Cook County State’s Attorney,

Cook County Sheriff, Cook County Public Defender, Clerk of the Circuit Court of Cook County, Cook

County Treasurer, Cook County Clerk, Cook County Assessor, Chief Judge of the Circuit Court of Cook

County, Board of Review, the Office of the Independent Inspector General, the Cook County Land Bank

Authority, and the Public Administrator.

Alternative Worksite means an employee’s work location other than the County employee’s Official

Worksite. This definition may include an Employee or Official’s residence when telecommuting or may

include the location of a field assignment or 3

party meeting in certain circumstances.

Appropriate Authorizing Party (or designee) means the Employee or Official authorized to commit

County resources and to preapprove expenses for purposes of reimbursement and to approve

reimbursements under this policy, per section (J)(1)(c) below.

Appropriated Funds or Funding means money allocated by legislation passed by the Cook County Board

of Commissioners and signed by the President of the Board of Commissioners, whether from an annual

appropriation, multi-year appropriation, appropriated user fee, mandatory appropriation, or

reimbursements from such appropriations, etc.

Business and/or Travel Expense Reimbursement Form means the reimbursement form submitted by the

Employee or Official to the Appropriate Approving Party for authorization of expense reimbursement.

Common carrier means Non-local travel by airplane, train (i.e., Amtrak, or similar), bus (i.e., Greyhound,

or similar).

Commuting means travel between the Official’s or Employee’s residence and the Official’s or Employee’s

Official Worksite.

County means Cook County.

County vehicle means travel by pool fleet or similar.

Employee means an individual employed by an Agency.

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 4 of 21

Local travel means travel within a 60-mile radius from the Official’s or Employee’s Official Worksite,

for official County business.

Necessary Business Expenses mean authorized out-of-pocket expenses or losses that are incurred by the

Official or Employee in the discharge of employment or official duties, that inure to the primary benefit

of the County and can’t be procured under the County’s Procurement Code or Direct Pay Policy. The

County will not be responsible for losses or expenses incurred due to an Employee’s or Official’s own

negligence, losses due to normal wear, or losses due to theft unless the theft was due to the County’s

negligence.

Non-local travel means travel in excess of a 60-mile radius from the Official’s or Employee’s Official

Worksite, for official County business.

Personal leased vehicle means travel by a leased vehicle, or similar, that is not a vehicle that is leased by

the County as part of the County’s fleet.

Personally owned or Personal vehicle means travel by a vehicle that is personally owned by the

Employee, Official, or similar.

Official Worksite means the worksite to which the Official or Employee is typically assigned.

Pre-Authorization Form means the form submitted by the Requester seeking reimbursement for a

Necessary Business Expense.

Public transportation means local travel by CTA, Pace, Metra, or similar.

Rental Car means travel by vehicle hired from a car rental agency for a short period of time during Non-

local official County business.

Requester means the Employee or Official seeking reimbursement.

Ride share or ride sharing means travel by Taxi, Shuttle, Lyft, Uber, Divvy, Zip Car, or similar.

Transportation Expense Voucher means a mileage reimbursement voucher for authorized use of

personally owned vehicles in the conduct of official County business.

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 5 of 21

I. Responsibilities of Employees, Management, and County Officials

Employees and Officials requesting Necessary Business Expense reimbursements are responsible for

ensuring that the reimbursement request is truthful and accurate, complies with all applicable policies, is

properly authorized before the expense is incurred, and is supported by the required receipts and

documentation. Strict conformance with this policy is required to ensure eligibility for reimbursement

when incurring expenses on behalf of the County and/or requesting expense reimbursements. Fraudulent

or improper submissions for reimbursement may lead to disciplinary action or ethics fines/penalties. In

addition, using or attempting to use this expense reimbursement policy when an Employee or Official

should be using the Procurement Code process to purchase items or services on behalf of the County may

lead to the expense being ineligible for reimbursement.

Moreover, any Employee or Official who receives an unauthorized or an erroneously issued

reimbursement payment from the County, must immediately return such payment within thirty (30) days

from the time the Employee or Official has become aware of the unauthorized or erroneous reimbursement

or notice from the Comptroller’s Office or the Budget Office. Failure to comply with this provision will

result in disciplinary or other appropriate action depending on the Employee(s) or Officials(s) involved

and the specific circumstances. In the event repayment is made by an Employee or Official through payroll

deduction, the Comptroller’s Office will handle in accordance with its procedures for payroll deductions.

Strict adherence to the County’s Code of Ethical Conduct and Office of the Independent Inspector General

Ordinance is required. Expenditures that do not comply with the County’s Ethics Ordinance or Office of

the Independent Inspector General Ordinance and this policy shall be denied and may be referred to the

Board of Ethics or Inspector General for investigation. For example, expenditures made in connection

with “prohibited political activity,” as defined in section 2-562 of the Cook County Code, shall not be

reimbursed.

Each Appropriate Authorizing Party is responsible for ensuring that all expenditures made on behalf of

the County comply with all applicable policies. Additionally, each Appropriate Authorizing Party is

accountable for the appropriate use of County funds and must verify that all Necessary Business Expenses

are budgeted and charged to the proper account(s). In addition, before approving any expense

reimbursement, the Authorizing Party must ensure that the requesting Employee or Official received pre-

authorization to incur the expense where required, the expense is legitimate, properly documented, and, if

proper procedures are not followed, not approving the reimbursement request. Failure to adhere to these

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 6 of 21

obligations may result in appropriate corrective action, including but not limited to disciplinary action,

depending on the Employees(s) or Official(s) involved and the specific circumstances.

The Chief Financial Officer has designated the Director of Budget and Management Services to monitor

County practices to ensure compliance with, and answer questions concerning, the information presented

in this policy.

J. Policy and Procedures

1. General. The County has a fiduciary responsibility to ensure County resources are used

responsibly and that Employees and Officials do not incur inappropriate or excessive

expenses or gain financially from the County. Necessary Business Expenses will be

reimbursed in accordance with IRS guidelines and with the provisions of this policy,

provided there is sufficient funding for this purpose in the Department’s budget and doing

so would not circumvent the Cook County Procurement Code. A Necessary Business

Expense must have a clear and legitimate business purpose. All out of country travel-

related expenditures will conform to the IRS guidelines and the U.S. General Services

Administration whenever possible. See, https://www.gsa.gov/travel-resources. Where

compliance with IRS and the U.S. General Services Administration guidelines cannot be

met, approval of such expense must be documented by the Appropriate Authorizing Party.

Excessive costs or unjustifiable costs are not acceptable and will not be reimbursed.

(a) Appropriated Funding. Expenditures shall be charged to the appropriate account of

the department incurring the expense, as designated in the department’s annual

appropriation.

(b) Grant requirements. Expenditures connected to and/or funded by a grant (or

contract) shall be made in accordance with the grantor’s requirements, and

reimbursement will be made at the rate specified by the grant (or contract), or if no

specified rate, at the County’s rate defined by this policy.

Authorization Form must be submitted for pre-authorization to the Requester’s:

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 7 of 21

(1) Department Head, if requested by an Employee within the Department

Head’s Department except where the Bureau Chief has indicated by

internal memo or policy that Bureau Chief approval is required;

(2) Bureau Chief, if requested by a Department Head;

(3) Chief of Staff, if requested by a Bureau Chief;

(4) Employing Official, if requested by a Chief of Staff or

(5) Where there is no person in a higher-level position within the Requester’s

organizational chart to authorize the expense, such as an Official, the

reimbursement request shall be referred to the Agency’s Chief of Staff,

where applicable or the Budget Director if the Agency does not employ a

Chief of Staff for pre-authorization.

Individuals are strictly prohibited from authorizing their own requests to

incur and be reimbursed for a Necessary Business Expense. The Appropriate

Authorizing Party must confirm there is available funding in the Agency’s

appropriated annual budget prior to approving the Pre-Authorization Form.

(d) Tax Exempt Status. Expenditures must exclude sales tax to the extent permitted

under law. Tax exempt certificates may be requested in advance of expenditures

through the Office of the Chief Procurement Officer by emailing

taxexemptrequ[email protected]. Use of vendors who will not accept tax

exempt certificates are prohibited absent exigent circumstances.

II. INELIGIBLE EXPENSES

The following expenses are not Necessary Business Expenses and shall not be reimbursed under this policy:

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 8 of 21

A. Expenditures made in connection with “prohibited political activity,” as defined in section 2-562

of the Cook County Code or that violate the Ethics Code, 2-560 et. seq.;

B. Expenses incurred without proper pre-authorization unless otherwise approved in writing by the

Appropriate Authorizing Party;

C. Expenses incurred in excess of the allowable limits in this policy unless otherwise approved in

writing by the Appropriate Authorizing Party as set forth herein;

D. Expenses for leasing or purchasing items for workspace/office, such as furniture, technology

equipment, computer hardware or software, cell phones, electronic services or support, or

decorative items. To the extent that items, furniture, technology equipment, computer hardware or

software, and/or equipment are needed because of or based on an ADA reasonable accommodation

request, please refer to the Agency Reasonable Accommodation Policy for Employees and

Applicants with Disabilities.

E. Expenses incurred in connection with normal commuting between home and work, including but

not limited to mileage, parking, and toll expenses;

F. Expenses for personal meals or other food or drink items while remaining local and not traveling

out of the County on official business;

G. Traffic citations, parking tickets, and other fines, fees, penalties, or costs related to parking or

moving violations;

H. Lost or stolen cash or personal property;

I. Monthly payments for leasing personal vehicles, except payments for vehicles leased by an

Official for both business and personal use (with reimbursement amount limited to the portion

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 9 of 21

expended for business use) in accordance with Cook County Ordinance Section 34-40 and

approved by the Appropriate Authorizing Party;

J. Personal calls;

K. Personal items, including but not limited to toiletries, luggage, clothing, medications, appliances,

and decorative items;

L. Personal entertainment items, including but not limited to, magazines, books, movie rentals, and

event tickets (sporting, theater, musical, etc), and/or recreational activities;

M. Alcoholic beverages, tobacco products or controlled substances;

N. Food, except as permitted pursuant to Sections III.A. and III.B. below;

O. Supplies for office events;

P. Sponsorships or donations;

Q. Kitchen textiles (e.g. napkins, cups, utensils, etc.);

R. Appliances (e.g. microwaves, refrigerators, toasters);

S. Sporting goods;

T. Flowers, gift cards, and gifts, or similar types of costs;

U. Credit card or other late fees due to the Employee’s or Official’s actions;

V. Charges related to modifications to travel arrangements, including but not limited to itinerary

changes or cancellations, unless such change or cancellation is based on an exigent circumstance

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 10 of 21

not within the Employee’s or Official’s own making and for which the Employee or Official is

unable to receive a reimbursement or credit against the travel arrangement;

W. Convenience fees, including but not limited to, early check-in, late check-out, and TSA pre-check;

X. Hotel incidentals, such as, but not limited to, room upgrades, room service, health club fees, in-

room entertainment fees, and laundry fees;

Y. Flight insurance or other supplemental travel insurance;

Z. Guest travel costs and expenses;

AA. International travel, without written pre-authorization from the Appropriate Authorizing Party and

the Budget Director, as applicable;

BB. Personal portions of a trip combined with business travel, including but not limited to extended

stays and travel to/from other destination(s);

CC. Upgrades, including but not limited to, special “club” floors or access, seat or cabin upgrades,

premium fuel, premium rides, valet parking; and,

DD. Other expenses of a purely personal nature and not listed as reimbursable in these guidelines.

III. ELIGIBLE REIMBURSABLE NECESSARY BUSINESS EXPENSES

The following expenses are considered Necessary Business Expenses that are eligible for reimbursement

contingent on compliance with this policy.

A. Food Supplies

Appropriated Funds shall not be used to purchase food, except in the following limited circumstances.

1. Ceremonial Events: The use of Appropriated Funds to provide light refreshments, such as

snacks and beverages, at County sponsored, public facing ceremonial events when it has

been determined that such food would materially enhance the event in furtherance of the

objectives of the event is permissible.

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 11 of 21

2. Budget Hearings and Board Meetings: The use of Appropriated Funds by the Secretary to

the Board to provide food for Officials and Employees actively participating in budget

hearings or board meetings, to facilitate the efficient and timely resolution of such hearings

before the Board of Commissioners, is permissible.

3. Community Events: The use of Appropriated Funds to provide light refreshments, such as

snacks and beverages, at County sponsored community engagement events when it has

been determined that such food would materially enhance public participation in

furtherance of the objectives of the event is permissible.

4. Employee Morale Events. The use of Appropriated Funds to provide light refreshments,

such as snacks and beverages or to provide lunch, for Officials and/or Employees

scheduled to boost Employee morale or in recognition of Employees when it has

determined by the hosting Agency that such food would materially enhance participation

and boost morale in furtherance of the objectives of the event is permissible. Employee

morale events may be hosted occasionally and the cost of any such event is limited to $20

per person.

5. Trainings: The use of Appropriated Funds to provide light refreshments, such as snacks

and beverages for training events, or meals at full-day or after hour training events hosted

by an Agency is permissible.

B. Registration Fees

Registration fees for non-County government conferences, meetings, seminars, training sessions,

professional development, continuing education related to professional licensing requirements or similar

events may be reimbursed. Reimbursements may include the cost of any food included in the registration

fee. Every effort should be made to take advantage of early registration or group rate discounts.

Employees and Officials must execute their registration in accordance with Section IV. below.

C. Professional Licensing Fees and Certifications

Licensing, registration or certification fees that are related to and required by federal, state or local statutes

and ordinances that are required as a condition of being hired and holding an employee’s position may be

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 12 of 21

reimbursed. Employees and Officials must execute reimbursements for such requests in accordance with

Section IV. below.

D. Travel Expenses

In order for an Employee or Official to be eligible for reimbursement for travel expenses, all travel for

official County business should be prudently planned so that the County’s best interests are served at the

most reasonable cost considering travel time and work requirements. Employees and Officials should

make best efforts to execute their Local and Non-local travel requirements at the lowest reasonable costs

to the County by purchasing ticket(s) in advance, searching for lowest prices, requesting the government

rate where available or utilizing a travel agent, etc.

1. Types of Travel that are Eligible for Reimbursement. The County recognizes the following

activities as appropriate travel purposes for official County business:

(a) Delivery of legislative testimony or address legislative agenda;

(b) As a stipulation or condition of grant funding or otherwise required for County or

federal certification;

session, or similar;

(d) Financial or tax audit;

(e) Site visit or operational evaluation related to Agency improvement efforts;

(f) Court proceeding or case preparation, where the Employee is appearing on behalf

of the County or the Employee needs to engage in witness preparation, investigation

or take depositions.

(g) Law enforcement, building and zoning, revenue, ethics, environmental, medical

examiner or other investigation approved by the Appropriate Authorizing Party;

and

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 13 of 21

(h) Attendance at a conference, meeting, seminar, training session, or similar, provided

that the topic is of critical interest to the County; representation at the event is in

the best interest of the County; and the topic is related to an Employee’s or

Official’s professional development. Agencies should attempt to limit the number

of attendees by event.

2. Modes of Local Travel. Authorized modes of transportation for Local Travel include: (1)

public transportation; (2) County vehicles; (3) taxi, ride sharing; and (4) Personally owned

or Leased vehicles (approved by the Appropriate Authorizing Party).

3. Modes of Non-local Travel. Authorized modes of transportation for Non-local travel

include County vehicles, Personally owned or Leased vehicles if approved by the

Appropriate Authorizing Party, Rental Car, and Common Carriers.

4. General rule for travel. Travel expenses are eligible for reimbursement provided that the

least expensive mode of transportation is used, considering travel time, cost, and work

requirements unless otherwise approved by the Appropriate Authorizing Party. Please note

that employees who receive a stipend are not eligible for mileage reimbursement.

5. Eligible Local Transportation Reimbursable Expenses: Local travel that is performed for

official County business may be permissible if authorized by the Appropriate Approving

Party.

(a) Travel by County vehicle. When the Employee or Official uses a County vehicle,

only fuel, parking, and toll expenses are eligible for reimbursement.

(b) Travel by taxi or ride share. When the Employee or Official uses a taxi or ride

sharing company, the total metered fare (including surcharges and fees) is eligible

for reimbursement. Tipping on taxis or ride sharing may not exceed $2.00, or 20%

of the metered fare, whichever amount is greater.

per the approval of the Appropriate Authorizing Party, only mileage, parking, and

toll expenses are eligible for reimbursement. Mileage reimbursement for County

business is limited to the current standard IRS deduction rate for business related

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 14 of 21

transportation currently in effect and authorized by the Bureau of Finance. The

mileage must be supported by detailed mileage logs including date(s) of travel,

number of miles driven, locations traveled to and from, and business purpose. All

mileage requested to be reimbursed will be calculated using the County’s

Transportation Expense Voucher System (TEVS) to prepare a mileage

reimbursement voucher which can be found at

(https://apps.cookcountyil.gov/voucher/public/). The voucher shall be submitted

along with the Business and/or Travel Expense Reimbursement Form to the

Appropriate Authorizing Party.

i. Normal commuting to and from the Employee’s or Official’s Personal

residence and their Official Worksite or an Agency pre-approved

Alternative Worksite is not eligible for mileage reimbursement. However,

if the mileage to an Alternative Worksite is greater than the normal

commute to and from the Official Worksite, then the Employee or Official

is entitled to reimbursement for mileage in excess of their normal commute.

ii. When approved Local Travel is required during the workday, the Employee

or Official is entitled to reimbursement for the mileage to and from the

Official Worksite or Alternative Worksite and the site(s) visited. Only the

most direct route mileage (mileage from residence to first location and last

location to residence is deemed commuting mileage and shall not be

reimbursed in the mileage calculator) from the Official Worksite where

applicable to the site(s) visited and back to the Official Worksite will be

reimbursed.

iii. The IRS per-mile rate is generally established annually (but may be subject

to a mid-year increase) and covers the total cost of operating a personally

owned vehicle for Local Travel, including such items as gasoline, oil,

maintenance, repairs, etc.

iv. The Employee or Official must carry liability and property damage

insurance for business use of their Personal or Personally leased vehicle and

submit a copy of these insurance policies to the appropriate personnel within

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 15 of 21

their department. The Employee or Official’s personal insurance is primary

in the event of an accident.

6. Eligible Non-Local Transportation Reimbursable Expenses: Non-Local Travel that is

performed for official County business may be permissible if authorized by the Appropriate

Approving Party.

(a) Travel by Personal vehicle. When the Employee or Official uses a Personal vehicle

per the approval of the Appropriate Authorizing Party, only mileage, parking, and

toll expenses are eligible for reimbursement. Mileage reimbursement for County

business is limited to the current standard IRS deduction rate for business related

transportation currently in effect and authorized by the Bureau of Finance. The

mileage must be supported by detailed mileage logs including date(s) of travel,

number of miles driven, locations traveled to and from, and business purpose. All

mileage requested to be reimbursed will be calculated using the mileage calculator

in the Transportation Expense Voucher System (TEVS), which shall be submitted

along with the Business and/or Travel Expense Reimbursement Form to the

Appropriate Authorizing Party.

i. The IRS per-mile rate is generally established annually (but may be subject

to a mid-year increase) and covers the total cost of operating a personally

owned vehicle for Non-local Travel, including such items as gasoline, oil,

maintenance, repairs, etc.

ii. The mileage reimbursement per trip may not exceed the cost of the lowest

available non-stop, roundtrip airfare to/from the destination.

iii. The Employee or Official must carry liability and property damage

insurance for business use of their Personal or Personally leased vehicle.

(b) Travel by Rental Car. Travel by Rental Car is limited to Non-local travel

requiring an overnight stay and must be supported by an itemized receipt

which lists the date, time, location of the rental, rental rate, and vehicle

class. The choice of vehicle class must be reasonable based on the

circumstances. When the Employee or Official uses a rental car, only daily

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 16 of 21

rental rates, taxes, surcharges, car rental insurance, fuel, parking, and toll

expenses are eligible for reimbursement.

local travel requiring an overnight stay and must be supported by itemized

receipts which list the traveler’s name, the date, time, point of origin and

destination, fare class purchased, and any other related costs for each leg of

the trip. When the Employee or Official uses a common carrier, only the

fare, taxes, surcharges, and any standard baggage fees are eligible for

reimbursement. The fare reimbursement will be based on the most

economical fare available that meets the requirements of the Employee’s or

Official’s agenda.

(d) International travel. All international travel is subject to pre-authorization

by the Appropriate Authorizing Party and Budget Director. Employee’s and

Official’s shall convert all foreign expenses to U.S. currency at the

exchange rate applicable when the expense was paid and reflect the

expenses incurred in U.S. dollars on the Business and/or Travel Expense

Reimbursement Form. Official documentation of the exchange rate(s)

applied to the expenses incurred, published at

https://www1.oanda.com/currency/converter/ must accompany all receipts.

(e) Meal and incidental expense reimbursement. Meal and incidental expense

reimbursements are limited to Non-local travel requiring an overnight stay

and must be supported by itemized receipts which list the date, time,

location of the purchase, and detail every individual item included on the

bill. Examples of reimbursable incidental expenses may include necessary

internet connection fees or cellular phone charges related to official

business. Employee’s and Official’s will receive the lesser of the actual

costs or the current federal travel allowance for meals and incidental

expenses, including taxes and gratuity, which is capped at no more than

20% of cost of meal, published by the General Services Administration at

https://www.gsa.gov/travel/plan-book/per-diem-rates. Gratuity for baggage

handling is reimbursable so long as the cost is reasonable and does not

exceed $5.00 per handling. Reimbursement for meals and incidental

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 17 of 21

expenses shall be limited to the expenses incurred during the time spent

traveling for County business. 75% of the expenses submitted for

reimbursement on the first and last days of travel, and 100% of the expenses

on the other days.

(f) Lodging reimbursement. Lodging reimbursement is limited to Non-local

travel requiring an overnight stay and must be supported by itemized

receipts which list the traveler’s name, the date, time, location of the

lodging, and detail every individual item included in the bill. Travelers will

receive the lesser of the actual costs or the current federal travel allowance

for lodging published by the General Services Administration at

https://www.gsa.gov/travel/plan-book/per-diem-rates unless the increased

rate is approved by the Appropriate Authorizing Party.

(g) Reimbursement for taxi or ride share. When the Employee or Official uses

a taxi or ride sharing company, the total metered fare (including surcharges

and fees) is eligible for reimbursement. Tipping on taxis or ride sharing may

not exceed $2.00, or 20% of the ride - whichever amount is greater.

E. Business needs that cannot be obtained using the methods provided in the Cook County

Procurement Code. On occasion, necessary business needs are unable to be met using the

methods provided in the Cook County Procurement Code. The Official or Employee incurring

these expenses must demonstrate it is a Necessary Business Expense with a clear and legitimate

business purpose. For technology-related necessary business expenses, the Official and Employee

incurring the expense must also demonstrate compliance with the Bureau of Technology’s

Concurrence Process or other similarly applicable policy.

F. Miscellaneous. Any other Necessary Business Expense or loss incurred within the Official’s or

Employee’s scope of employment or related to telecommuting and directly related to services

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 18 of 21

performed for the employer as permitted under Illinois Wage Payment and Collection Act, 820

ILCS 115 et. seq.

IV. PROCESS FOR REQUESTING PRE-AUTHORIZATION FOR ELIGIBLE NECESSARY

BUSINESS EXPENSES AND SEEKING REIMBURSEMENT

A. General: Being reimbursed for a Necessary Business Expense reimbursement is contingent on

compliance with the provisions of this policy; obtaining the appropriate pre-authorization; and

completion and timely submission of the appropriate forms with supporting documentation,

including but not limited to original receipts. Receipts must be legible; electronic copies including

clear photographs of receipts will be accepted as originals. Where supporting documentation does

not exist or is missing or lost, the Employee or Official shall submit the Affidavit for Lost Receipts

form regarding any such receipts.

B. Pre-Authorization to Incur a Necessary Business Expense: Employees and Officials are

required to obtain pre-approval before incurring any Necessary Business Expense by submitting

the Pre-Authorization Form to the Appropriate Authorizing Party, and in the case of international

travel, the Pre-Authorization Form must also be submitted to the Budget Director. Employees and

Officials shall request authorization to incur a Necessary Business Expense using the Pre-

Authorization Form at least thirty (30) calendar days in advance of having to incur the expenditure

or loss so the Appropriate Authorizing Party has an opportunity to assess and potentially approve

the request in accordance with this policy. If the pre-authorization or the thirty (30) day period is

not practicable, the Requester must provide a justification on the Pre-Authorization Form and/or

Reimbursement Form for deviating from the 30 day requirement.

1. Eligible Necessary Business Expenses other than travel.

The Pre-Authorization Form must be completed by the Requester and sent to

the Appropriate Approving Party supported by:

i. the details of the expense(s) to be incurred, including the amount and when

and where the purchase or expense will be made;

ii. the reason and purpose of the purchase or expense; and

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 19 of 21

iii. why the item is not being purchased using the methods provided in the Cook

County Procurement Code.

2. Travel Expenses.

(a) To request Local or Non-local travel authorization, the Pre-Authorization

Form must be completed by the Requester and sent to the Appropriate

Approving Party supported by an agenda and estimate of travel costs. The

Documentation regarding anticipated meal and lodging costs shall be included

along with the current federal travel allowance for lodging and per diem meal

rates published by the General Services Administration at

https://www.gsa.gov/travel/plan-book/per-diem-rates.

(b) For regularly re-occurring Local or Non-local travel that would be considered

a Necessary Business Expense, the Appropriate Approving Party has the

discretion to establish a process to pre-approve such travel.

C. Appropriate Authorizing Party. To authorize incurring Necessary Business

Expenses, the Pre-Authorization Form must be reviewed and approved by the

Appropriate Authorizing Party. By signing the Pre-Authorization Form, the

Appropriate Authorizing Party certifies:

1. the expenditure is a Necessary Business Expense as provided by this policy,

including the appropriateness of the expenditure and the reasonableness of the

amount;

2. the Requester has submitted a completed and accurate Pre-Authorization Form

with required supporting documentation; and

3. Appropriate Funding is available to pay for the expense.

In addition, if the Appropriate Authorizing Party determines that the requested

expenditure is not necessary or should be requested through the Procurement

Code process, then the Employee or Official shall not incur the expense on the

County’s behalf and will not be entitled to reimbursement under this policy.

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 20 of 21

D. Submission of Reimbursement Requests, Review and Approval.

1. All requests seeking reimbursement, with the appropriate supporting

documentation and Business and/or Travel Expense Reimbursement Form,

must be submitted to the Appropriate Authorizing Party within 60 calendar

days of the later of (1) incurring the expense or (2) the business purpose, travel,

or event has occurred. By signing the Business and/or Travel Expense

Reimbursement Form, the Requester attests to its truthfulness and assumes

personal responsibility for its accuracy.

2. Submission of the Business and/or Travel Expense Reimbursement Form to

the Appropriate Authorizing Party shall also include:

(a) A copy of the approved Pre-Authorization Form;

(b) Copies of itemized receipts for all expenses; and

Affidavit for Lost Receipts Form to attest to the incurring of such expense

and why no documentation is being submitted to support the particular

expense reimbursement request.

3. Within 21 calendar days of receipt of the Business and/or Travel Expense Reimbursement

request, the approved request by the Appropriate Authorizing Party and the supporting

documentation shall be sent by the Appropriate Authorizing Party to the department’s

assigned Budget Analyst in Budget. By approving the reimbursement request and

forwarding to the Budget Analyst, the Appropriate Authorizing Party certifies the

appropriateness of the expenditure and the reasonableness of the amount; the availability

of Appropriated Funds; compliance with applicable reimbursement policies; and

completeness of supporting documentation.

4. Review of all requests for reimbursement shall be timely made by Budget. Upon review,

Budget will approve the request, return the request to the Appropriate Approving Party for

correction or supplementation (i.e., credit card statement and Affidavit for Lost Receipts

Form, in the event of lost receipts), or deny the request as not being in compliance with

COOK COUNTY BUREAU OF FINANCE

POLICY TITLE: EMPLOYEE AND OFFICIAL BUSINESS AND

TRAVEL EXPENSE REIMBURSEMENT POLICY

Applicable Forms may be

found at:

https://www.cookcountyil.gov/

service/travel-and-business-

expenses-policy-and-

procedures

Effective: July 15, 2023 Supersedes: FY2017

Page 21 of 21

this Policy. If approved, Budget will submit the reimbursement request to the

Comptroller’s Office for payment and copy the Appropriate Authorizing Party regarding

the payment request. Failure to timely correct or supplement a request for reimbursement

as required by Budget shall result in denial of reimbursement.

5. Timing and method of reimbursement payment. Employees or Officials will receive

authorized reimbursements as part of their next regular paycheck during the pay period

following the expense having been incurred, and the reimbursement request being

processed, provided compliance with this Policy and the procedures established herein.

Advanced payments to the requestor are strictly prohibited under this policy.

E. Resources

General information concerning this Policy may be obtained by contacting the Chief Financial Officer (or

designee).

F. Related Policies

• The Cook County Procurement Code

• The County’s Vehicle Collision Policy

• The County’s Fuel Use Policy

• The County’s AVL GPS Policy

• The County’s Vehicle Policy

• Applicable Agency Reasonable Accommodation Policy for Employees and Applicants with

Disabilities

• Applicable Agency Telecommuting Policy

• Applicable Agency Tuition Reimbursement Policy

• The County’s Ethics Ordinance

G. Non-Compliance

Failure to comply with the provisions of this policy may result in denial of reimbursement and/or subject

an Employee or Official to discipline, up to and including discharge, in accordance with the personnel

rules and/or collective bargaining agreement, if applicable, and ethics fines or penalties.