Clark Paulsen, Division Chief
Terms and Definitions
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- $24 - $24 METHOD
- Reimbursement method for long-term travel, actual up to $24.00 for meals and incidentals and actual up to $24.00 for receipted lodging for travel of 12 hours up to 24 hours.
50-MILE LIMIT (RULE)- The 50-mile limit or rule states that no per diem expenses will be allowed at any location within 50 miles of home or headquarters as determined by the normal commute distance.
- ACCOUNTABLE PLAN
- An expense reimbursement arrangement that satisfies three Internal Revenue Service conditions:
- Business connection,
- Substantiation, and
- Return of excess payments
- ADVANCE
- See Travel Advance
AGENCY- A department or other governmental unit.
AGENCY OBJECT CODE- A three digit code used to budget, account, and report costs according to the types of goods or services (i.e. supplies, per diem, etc.) purchased or consumed.
APPOINTING AUTHORITY (POWER)- Person or group defined by statute as having authority to make appointments to the state civil service.
ARDUOUS WORK MEAL- A meal allowed when an employee is required to physically or mentally work for an extended period of time at tasks that are difficult and laborious.
- BARGAINING UNIT
- A group of employees found by the Public Employment Relations Board to be appropriate for bargaining purposes because of similar interests.
BARGAINING UNIT CONTRACT- See Collective Bargaining Agreement
BREAK IN ASSIGNMENT- A short break taken by an employee of up to four to six weeks in a 12-month period that does not necessarily terminate a long-term assignment for tax purposes. A short break does not automatically create a new assignment. Employers must consider the facts and circumstances to determine the true intent of the assignment.
BUSINESS EXPENSES- Business expenses consist of charges for business phone calls, faxes, and telegrams; emergency clothing, equipment, or supply purchases that are job related; and other charges necessary to the completion of official business while on travel status.
BUSINESS RELATED MEALS- Meals taken in combination with official state business with a person or persons from outside the State government. The business cannot be done at any other time.
BUSINESS, TRANSPORTATION AND HOUSING AGENCY (BT&H)- The Business, Transportation and Housing Agency is a part of the executive branch of the California government. The agency oversees programs that plan, build, and maintains California's transportation system.
BUSINESS TRAVEL ACCOUNT (BTA)- Centrally billed accounts provided by American Express for airlines, rail, and car rental charges.
- CALIFORNIA CODE OF REGULATIONS (CCR)
- The California Code of Regulations are the rules adopted by the State regulatory agencies to implement, interpret, or make specific the law enforced or administered by it, or to govern its procedure. Travel regulations are administered by the Department of Personnel Administration.
CALLBACK- A callback is a return to work causing an additional trip to the work location on a normal workday or any callback on an employee's day off.
CALTRANS ELECTRONIC FORMS SYSTEM (CEFS)- A menu-driven internet site that allows users access to Caltrans and other agency forms.
CASH EXPENDITURE VOUCHER (CEV)- The Cash Expenditure Voucher, Form FA0202, is used for claiming reimbursement for authorized out-of-pocket expenditures not to exceed $50.00.
CHARGE DISTRICT- The organizational district receiving the benefit of an expenditure.
CLEARING A TRAVEL ADVANCE (RECOVERY)- Recovery of a travel advance through the substantiation of travel expenses, return of excess travel advance amounts, or collection from the employee.
COLLECTIVE BARGAINING AGREEMENT- An agreement reached between the State of California and a union specifying the negotiated contract between the parties. Used synonymously with contract, labor contract, or Memorandum of Understanding.
CONTRACT VEHICLE- The compact vehicle specified as the contract vehicle in the car rental contracts negotiated by the Department of General Services.
COST COMPARISON- An employee may use a more expensive mode of transportation and be reimbursed at the amount required for a less expensive mode of travel. A cost comparison of the two modes of travel must be attached to the travel expense claim.
- DEPARTMENT
- For the purposes of this guide, Department refers to Caltrans.
DEPARTMENT OF GENERAL SERVICES (DGS)- The State agency that is responsible for the establishment, implementation, and maintenance of policies and procedures governing state-owned mobile equipment that is used for passenger and equipment transportation and construction and maintenance work.
DEPARTMENT OF GENERAL SERVICES (DGS) CHARGE CARD- The DGS Charge Card is used for renting state-owned equipment from state garages.
DEPARTMENT OF PERSONNEL ADMINISTRATION (DPA)- DPA creates and administers compensation, benefits, training programs, and the classification plan, and advocates for the interests of the State employer. The rules governing DPA are located in the California Code of Regulations (CCR).
- EMPLOYEE BUSINESS EXPENSES (EBEs)
- EBEs represent costs for conducting business and when paid by the employee instead of the employer, can be claimed as a legitimate business deduction when the employee files a tax return. Employer provided advances or reimbursements of EBEs may represent taxable, reportable income.
EXCEPTION REQUEST- An exception to the travel rules requested by the appointing power prior to travel. The Division of Accounting's Travel Policy Section holds the delegation of authority to approve certain exceptions to the travel rules. This delegated authority is extended with the provision that all exception requests will be administered according to the criteria, considerations, and record keeping requirements set forth by the Department of Personnel Administration (DPA).
EXCESS LODGING RATE REQUEST- A written request asking permission to exceed the delegated lodging rate.
EXCLUDED EMPLOYEE- An excluded employee is a non-elected officer or employee of the executive branch of government who is not a member of the civil service. Synonymous with non-represented employee.
EXPENDITURE AUTHORIZATION (EA)- A code used to identify and classify all increments of work, expenditures, or revenue authorized by Caltrans. The expenditure authorization contains information based on legal, budget, or administrative authorities.
- FEDERAL AID ELIGIBILITY CODE (FAE)
- The federal aid eligibility code is a single digit code that denotes if an expenditure is eligible for federal reimbursement. Used with the three-digit agency object code to form the Caltrans four-digit object code.
FRINGE BENEFITS- Amounts paid by the employer on behalf of employees, something in addition to regular pay.
- GOVERNMENT EQUITY CLAIM
- An equity claim is defined under Government Code 905.2 as a claim against the State for which there is no legal obligation on the part of the State to pay for claimed damages or no appropriation is available for payment, but the claimant is requesting equitable relief from the State.
- HEADQUARTERS
- Headquarters are established by the appointing power for each state officer and employee and is the place where the officer or employee spends the largest portion of his or her regular workday or working time, or the place to which he or she returns upon completion of special assignments, or as the Department of Personnel Administration may define in special situations.
HOME STORAGE- Home storage is the storage of state-owned mobile equipment at an employee's home on a regular basis.
- INCIDENTAL EXPENSE
- Incidental expenses include, but are not limited to, expenses for laundering, cleaning and pressing of clothing, and fees and tips for services such as porters and baggage handlers.
INDEFINITE LONG-TERM ASSIGNMENT- Employment away from home in a single location wherein the employment assignment is realistically expected to last, or in fact, lasts more than one year. Travel reimbursements for indefinite long-term assignments are reportable and taxable.
IN-STATE TRAVEL- Travel within the boundaries of the state or through areas immediately adjacent to the state while performing business in California. The bordering state travel must be incidental to the in-state trip to be considered as in-state travel.
INVOICE- An itemized statement of charges for merchandise sold or services rendered to the purchaser.
- LEASE
- A lease is a contract for the possession of a building in consideration of payment of rent and is usually for a specified period of time.
LONG-TERM ASSIGNMENT (LTA)- A long-term assignment is any assignment of 31 days or more in a single location a minimum of 50 miles away from an employee's headquarters and primary residence. The long-term assignment is not considered permanent due to the temporary nature of the assignment, the appointment or scheduled completion date of the project.
LONG-TERM ASSIGNMENT DIFFERENTIAL (LTAD)- A long-term assignment differential is a monthly pay differential in lieu of long-term per diem (meals, incidentals, and receipted lodging) for long-term assignments which have been determined at the outset to exceed one year in a single location. The differential is restricted to Bargaining Unit 9 and 11 employees and excluded employees designated as S09 and M09.
- MAPQUEST
- Mapquest is the primary Internet tool used to determine distance.
MEMORANDUM OF UNDERSTANDING (MOU)- An agreement reached between the State of California and a union specifying the negotiated contract between the parties. Used synonymously with contract, labor contract, or Collective Bargaining Agreement.
- NEW HIRE
- An employee who is new to State employment or reinstating to State employment after a permanent separation.
NON-REPRESENTED EMPLOYEE- See Excluded employee.
- OBJECT CODE
- The four-digit Caltrans code used to classify charges other than labor. The four digits consist of a single digit federal-aid eligibility code and a three-digit agency object code.
OUT-OF-STATE TRAVEL- Out-of-state travel is defined as any travel outside the State of California for the purpose of conducting business outside the state. It does not include trips through or stopovers in bordering states incidental to travel within points in California.
OVERTIME MEAL- A meal allowed enabling an employee to continue working overtime before or after a regularly scheduled workday when he or she cannot be expected to return home for a meal.
- PER DIEM EXPENSES
- These expenses are charges for lodging, meals, and incidentals incurred as a result of business travel away from headquarters in order to conduct State business.
PERSONAL EXPENSE DIFFERENTIAL- Reimbursement for personal, non-receipted expenses as a result of State business more than 50 miles from home or headquarters. The personal expense differential applies to Bargaining Unit 9 employees.
PERSONAL USE OF A STATE VEHICLE (PUSV)- The value of personal use by an employee of a state-owned or leased vehicle (including daily rental cars) is taxable income and must be reported to the State Controller's Office.
PERSONNEL MANAGEMENT LIASON (PML)- Memos that are the official documents used to transmit information, policy, and procedure from the Department of Personnel Administration (DPA) to California State government departments and agencies.
PETTY CASH- A sum of money set aside for making change or paying small obligations.
PRIMARY/PERMANENT RESIDENCE- A primary and permanent residence is the actual dwelling place of the employee, which bears the most logical relationship to the employee's headquarters, and is determined without regard to any other legal or mailing address. If the employee maintains more than one dwelling, the Department will designate the employee's primary/permanent residence.
- RECEIPT
- Proof of cash or other asset(s) received; proof of payment.
RECRUITMENT- Travel required for the purpose of filling vital positions requiring special skills.
REFUND- An amount paid back or credit allowed as a result of an over collection or payment.
REIMBURSEMENT- Repayments of amounts remitted on behalf of another party.
REGULATION- A rule adopted by a State regulatory agency to implement, interpret, or make specific the law enforced or administered by it, or to govern its procedure.
RELOCATION- Relocation is a change in residence as a result of a change in assignment, promotion or other reason related to an employee's duties.
RENT AND UTILITIES METHOD- Reimbursement for actual individual expense, substantiated by receipts, for lodging, utilities, etc. up to a maximum of $1130 per calendar month while on long-term assignment, plus an allowance for meals and incidentals.
REPRESENTED EMPLOYEE- Any employee who is not a management, supervisory, or confidential employee and who is represented by a union during collective bargaining.
RESX- The Department's on-line booking system used to purchase airline tickets and reserve rental cars and hotel accommodations.
- SAM
- See State Administrative Manual
SECONDARY RESIDENCE- When an employee maintains more than one dwelling that meets the criteria in DPA Rule 599.616 and 599.616.1, these are secondary residences.
SHORT-TERM TRAVEL- Trips of such duration that weekly or monthly rates are not obtainable and will be discontinued after the 30th consecutive day assigned to one location.
SINGLE LOCATION- A single location is a major metropolitan area, cities in the vicinity of one another, and locations that straddle county or state lines.
SKELLY HEARINGS- A meeting held so that an employee may present his or her response to a proposed adverse action.
SOURCE DISTRICT- A source district is budgetarily responsible for costs.
SOURCE UNIT- The organizational unit doing a specific task or making a specific expenditure.
SPECIAL DESIGNATION- Used when it is necessary to include special information with an expenditure authorization (EA) for identification of cost reporting purposes.
STATE ADMINISTRATIVE MANUAL (SAM)- A reference source for statewide policies, procedures, regulations, and information developed and issued by authoring agencies such as the Governor's Office, Department of General Services (DGS), Department of Finance (DOF),and Department of Personnel Administration (DPA).
STATE CONTROLLER'S OFFICE (SCO)- The State Controller serves as the State's Chief Financial Officer.
STATE VEHICLES (POOL VEHICLES)- State vehicles are vehicles maintained by the State Department of General Services for use by state agencies in the conduct of official state business.
SUBJOB- A five-digit code assigned to individual jobs where it is desired or necessary to establish cost control for billing purposes.
- TELECOMMUTING
- The partial or total substitution of computers or telecommunication technologies, or both, for the commute to work by employees residing in California.
TEMPORARY LONG-TERM ASSIGNMENT- Employment away from home in a single location wherein employment is realistically expected, and in fact, lasts one year or less. Travel reimbursements for temporary long-term assignments are non-reportable and non-taxable.
THIRD PARTY VENDOR- A third party vendor is an individual or organization other than the principals involved in a transaction. Payment is made to a third party, not directly to the individual or business providing the goods or services. Third party vendors such as Expedia and Priceline are generally located on the Internet.
TRAINING- Participation in a program of instruction (with lesson plan, instructor, or instructional device) to acquire skills and knowledge to meet job requirements.
TRANSIENT OCCUPANCY TAX- The room tax imposed by the cities and counties within the State of California.
TRANSPORTATION EXPENSES- Transportation expenses consist of the charges for commercial carrier fares; private car mileage allowances; emergency repairs to state cars; overnight and day parking of state or privately-owned cars; bridge and road tolls; necessary taxi, bus, or streetcar fares; and all other charges essential to transport the employee to and from the employee's headquarters in the conduct of official state business.
TRAVEL ADVANCE- A travel advance may be issued to provide advance funding for lodging, meals, and incidental expenses while traveling on official State business and may remain outstanding for a maximum of 30 calendar days.
TRAVEL EXPENSE CLAIM (TEC)- An itemized accounting of travel expenses for which an employee is seeking reimbursement.
TRAVEL EXPENSES- Travel expenses include per diem expenses, transportation expenses, and business and miscellaneous expenses associated with official state travel.
- UNIT CODE
- A three-digit code used to identify a part of an organization. Each Caltrans district is divided into units or cost centers.
UPGRADED VEHICLE- Any vehicle rented at a rate higher than the contract vehicle.
- VCAL FARE
- Discount California Government airfare that is capacity controlled requiring a certain number of seats to be set aside for State use. VCAL fares are less expensive than YCAL fares and can be upgraded to YCAL when necessary.
VICTIM COMPENSATION AND GOVERNMENT CLAIMS BOARD- Formerly named the Board of Control. Duties include the investigation and possible settlement of claims against the State for reimbursement of travel expenses denied by other agencies.
- WARRANT
- An order drawn upon the State Treasury by the State Controller that directs the State Treasurer to pay a specified amount to the person named or to the bearer. A warrant is similar to a check.
WITHHOLDING- The process of deducting an amount from a salary or wage payment representing the estimated federal or state income tax of the individual and that the employer must pay to the taxing authority.
- YCAL FARE
- Discount California Government airfare that is unrestricted, has last seat availability, and is fully refundable.
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This page last updated: 30 June, 2008 1:40 PM