washington state employee travel laws

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Dec 16, 2021

WASHINGTON Q&A: Pay door-to-door for out-of-town travel

Question: We have a non-exempt (hourly) employee in Washington who’s going to be traveling out of town for work. What travel time hours do they need to be paid for?

Answer: The safest approach is to pay the employee door-to-door (from their home to the out-of-town destination and from the out-of-town destination back home). As we previously reported , Washington’s Department of Labor and Industries (L&I) revised its administrative policy on “hours worked” in July 2021, broadly expanding its interpretation of Washington’s travel pay requirements for out-of-town travel (see section 5 in Policy ES.C.2 ). The new guidance explains that door-to-door travel by non-exempt employees is considered hours worked and must be paid. The Washington Court of Appeals later applied L&I’s guidance in ruling that mechanics in Tacoma who traveled to Texas and China for special training were entitled to pay for the travel time between their homes and their hotels in Texas and China ( Port of Tacoma v. Sacks , Wash App, Sept. 2021). Given this new approach in Washington, it’s important to understand how to handle travel pay in two scenarios:

Traveling out of town with an overnight stay: You must pay for all travel time from the moment employees leave their home to the moment they arrive at their final destination (such as a hotel or conference center), and from when they depart the out-of-town location to when they arrive back home. This of course is in addition to any time the employee actually works after the travel is completed. For example, if they respond to work emails at the hotel, they would also be paid for that time.

Traveling out of town with no overnight stay: Unfortunately, L&I’s guidance doesn’t define out-of-town travel, and all its examples deal with travel that involves an overnight stay. Until we have clearer guidance from L&I, we recommend paying for travel time to and from an employee’s home when the employee travels more than an ordinary commuting distance.

In both scenarios, you may be tempted to just pay for the travel time that exceeds a normal commute, but we recommend paying for all travel time when a Washington employee travels out of town beyond a normal commuting distance. Also, keep in mind that even for normal commutes (which are unpaid), once an employee reaches their first work-related destination of the day, any subsequent travel to other work-related job sites during that shift is paid time.

Unfortunately, L&I ignored comments received during its drafting process from Vigilant and others asking that the travel pay requirements not be broadened, and this change has caught many employers by surprise. If you have questions about how to pay for travel time in a specific situation, connect with your Vigilant Law Group employment attorney, and check out our Legal Guide, Compensation for Travel Time .

About The Author

Employment attorney lead vigilant law group.

• University of Washington, B.A. in English
• Seattle University, J.D., cum laude
• Attorney licensed in Washington, Idaho & Montana
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Travel and Expense Reimbursement Policies

This page provides detailed guidance to help local governments in Washington State develop, adopt, and update their travel and business expense reimbursement policies, including key questions to consider and sample policies and forms.

It is part of MRSC’s Financial Policies Tool Kit , created in partnership with the State Auditor’s Office Center for Government Innovation .

It is common for local government employees, elected and appointed officials, and others (such as advisory board members or volunteers) to incur business and travel-related expenses in their official capacity working on behalf of the jurisdiction. (For simplicity’s sake, we will refer to all of these employees, elected officials, etc. as “employees” unless otherwise noted.)

In some instances the local agency may pay for these expenses through a centralized procurement/accounts payable system, advanced travel imprest accounts, or the use of a government-issued credit card. In other cases, the employee may incur the expenses out-of-pocket and seek reimbursement from the local agency. To address these various situations, the agency should have appropriate policies in place.

Sometimes travel and expense reimbursement policies are adopted as stand-alone documents, while other times they may be incorporated into other local policies such as a personnel policy or elected officials’ handbook.

Practice Tip: Help your elected officials avoid embarrassment by coaching newly elected officials about your travel and expense reimbursement policy and answering any questions they may have.

Statutory Authority

RCW 42.24.090 is the general statute authorizing reimbursement of expenses incurred by “officers and employees of any municipal corporation and subdivision of the state.” That statute also allows for other reimbursements in lieu of actual expenses incurred (such as per diems, mileage reimbursements for use of a personal vehicle, or hourly or monthly allowances or other basis that the legislative body determines to be proper).

In addition, there are several other statutes that apply only to specific agencies or officials. For instance:

• Code cities: See RCW 35A.13.040 (council-manager form) and RCW 35A.12.070 (mayor-council form) for reimbursement of councilmembers and mayors.
• Counties: For county officers, RCW 36.17.031 references to RCW 42.24.090 (discussed above).
• Fire protection districts: See RCW 52.14.010 (2) for reimbursement of commissioners.
• Park and recreation districts: See RCW 36.69.110 for reimbursement of commissioners.
• Port districts: See RCW 53.08.175  and 53.08.176 for general reimbursement of officials, employees, and commissioners and RCW 53.36.140 for promotional hosting reimbursement.
• Public facilities districts: See RCW 36.100.120 and RCW 35.57.050 for reimbursement of officers and employees.
• Public hospital districts: See RCW 70.44.050 for reimbursement of commissioners.
• Public transportation benefit areas: See RCW 36.57A.050 for reimbursement of the legislative authority, which references RCW 43.03.050 and RCW 43.03.060 .
• Public utility districts: See RCW 54.12.080 (4) for reimbursement of commissioners.
• Water-sewer districts: See RCW 57.12.010 for reimbursement of commissioners.

There may be additional local government examples not listed here.

These statutes provide fairly broad authority. Many of these statutes provide for reimbursement of “necessary” and/or “reasonable” expenses. However, it is not always clear what constitutes a “necessary” or “reasonable” expense. Some expenses (such as trainings and conferences to obtain necessary certification credits) may seem self-explanatory, but others (such as meals) may not.

There is separate statutory authority authorizing “advance travel” funds ( RCW 42.24.120 - .160 ) and the use of official government credit cards for travel expenses ( RCW 42.24.115 ). The State Auditor’s Office provides guidance on Employee Travel in Section 3.8.2 (see Cash Basis and GAAP manuals), which states:

The legislative body of each municipality must pass an ordinance or resolution to establish rules and regulations for the reimbursement of travel expense. There should be rules to cover all municipal officials and employees. The ordinance or resolution should discuss the municipal policy on tipping, charging expenses to the municipality, and it should prohibit reimbursement for personal expenses and entertainment.

Federal Tax Implications

It is possible that certain reimbursements may be considered as taxable compensation under the federal tax code, in which case they may be subject to income tax and FICA withholding. The Internal Revenue Service (IRS) has provided increasingly clear guidance on the types of employee reimbursements that might be considered as compensation.

Basically, if an item isn’t specifically identified as exempt from compensation for federal tax purposes, then it should be considered taxable. There are exemptions for employees when in “travel status” on official business, de minimis meals (those expenses for which accounting is not reasonable or practical due to how small the expenses are in relation to the frequency that they are incurred), etc. It is not our intent to provide federal tax law guidance here, but rather a high-level summary of the issues. For more detailed guidance on taxable compensation, refer to IRS Publications 15-B and 463 .

Key Components of Travel and Expense Reimbursement Policies

Effective travel and expense reimbursement policies should address a number of different situations. For the purposes of our guidance, we have divided these policies into the following major policy areas, discussed in more detail below along with key questions to consider for each one:

• Authorized individuals
• Authorized expenses

Transportation

• Meals and lodging
• Methods of payment
• Documentation and internal controls

Authorized Individuals

Your policy should clearly state who is (and is not) covered. Local governments typically reimburse employees (paid staff members) for travel or business-related expenses. However, there may be different considerations for elected officials or volunteers that require you to adopt different policy approaches.

Key questions to consider:

• Who does the policy apply to? In addition to staff members, does the policy cover elected and appointed officials? Board or commission members? Volunteers?
• Do you need different policies/procedures for elected officials? For example, elected officials may spend significant amounts of time meeting with constituents outside the normal workplace or work hours. Similarly, you might provide a standard monthly vehicle allowance for certain elected officials who consistently and frequently use their personal vehicles for government business, rather than tracking their actual miles driven. If there are differences, your policy should either clearly identify the differences or refer to an alternative policy. For instance, some jurisdictions adopt two separate reimbursement policies, one for employees and one for elected officials.
• Do you need different policies for volunteers? Often agencies will reimburse certain categories of volunteers for their out-of-pocket expenses related to their volunteer efforts. This can be consistent with the agency’s basic reimbursement policies, or your jurisdiction can adopt a unique policy applying solely to volunteers.

Authorized Expenses

It is important for your policy to clearly establish what types of expenses are reimbursable and what expenses are not. Some local governments have very strict views on what is a reasonable and reimbursable expense, while others are more relaxed. For instance, some jurisdictions only pay for meals in travel status, while others may pay for meals in certain non-travel situations. Likewise, some allow for certain incidentals during travel (such as valet service or dry cleaning), while others may not.

Your policy should clearly establish the general rules for travel and business expense reimbursement, as well as any exceptions to the normal rules. Remember that reimbursable expenses should serve a fundamental public purpose and be reasonable. It can be helpful to provide examples of allowable and non-allowable expenses, as problems can arise when an employee substitutes their own judgment as to what is “reasonable.”

• You might consider including a “reasonableness test” in your policy. For instance, would the average, reasonable resident agree that the expense was a legitimate use of their taxes? Would you feel comfortable if the expense was selected for audit, if it appeared in the newspaper, or justifying it to a citizen?
• What travel-related expenses are reimbursable? Common examples include hotels, meals, conference registration fees, transportation, certain meals, and other incidentals such as parking fees. See below for more guidance on transportation, hotels, and meals.
• Meals or light refreshments while working (either in meetings or where the duties preclude traditional access to personal meals);
• Mileage reimbursement, tolls, or parking fees for attending meetings;
• An official cell phone;
• Annual dues for professional or civic organizations that directly relate to the employee’s job and benefit the agency;
• Moving expenses for certain high-level or hard-to-fill positions; and/or
• Internet connections and vehicle allowances for elected officials.
• First class or business class airfare, if cheaper economy or coach fares are available;
• Alcoholic beverages;
• Fines, forfeitures, tickets, or penalties;
• Long distance phone calls from hotel rooms;
• Expenses incurred by a spouse, family member, or other person not authorized under the agency’s policies;
• Travel insurance; and/or
• Theft or loss of personal items while traveling. (Absent a policy, such losses would be left to a case-by-case determination which may not treat each situation or employee equitably.)

Different trips and destinations may require different modes of transportation such as renting a car, using a personal vehicle, taking a bus, or traveling by plane, each of which has its own unique considerations.

• What modes of transportation are appropriate? The transportation mode(s) should generally be cost-competitive – that is, if an employee has a choice between two comparable modes of transportation, the employee should generally choose the cheaper option (although consideration should also be given to the employee’s schedule and transit time).
• Are you required to pay employees for travel time? Under Washington state law, which is stricter than federal law, nonexempt employees who are traveling out-of-town on authorized business must be paid for all travel time (such as time spent driving to the destination, waiting at airports, in flight, or traveling from the airport to the hotel), even if the employee is not actively working during those hours or such travel takes place outside of the employee's normal work hours. Such travel time could also incur overtime wages. See the Department of Labor and Industries Administrative Policy ES.C.2 Hours Worked , affirmed by the state appeals court decision Port of Tacoma v. Sacks (2021). Exempt employees are not required to be paid for travel time; see our Overtime and Comp Time page for more information on classifying exempt and nonexempt employees.
• What incidental transportation expenses are covered? Potential topics for consideration include parking fees, tolls, priority airline boarding, checked bag fees, upgraded seats, in-flight Internet or entertainment fees, TSA PreCheck or U.S. Customs Trusted Traveler program fees, and additional expenses incurred due to delays, cancellations, or changed itineraries.
• Employees should consider whether rental cars are necessary or whether other transportation can be used (such as a bus or a free shuttle service from the hotel). If a rental car is necessary, your policy should clearly state what car insurance coverage is provided by the agency and what coverage should be provided or purchased by the employee.
• Many policies also encourage or require employees to carpool when attending the same event.
• Can you get discounts through a State of Washington procurement contract? Any local agencies that have signed a one-time contract usage agreement with the State of Washington may use its air travel or rental car contracts  to potentially obtain discounts. 

Meals and Lodging

When an employee is in travel status, some jurisdictions use a “per diem” (or daily allowance) for meals and/or hotels, typically following the U.S. General Services Administration (GSA) per diem rates (summarized in a nice map on the Washington Office of Financial Management website ). Other jurisdictions use “actual costs” and will only reimburse the employee for the actual expenses incurred.

Per diems have several advantages, including eliminating the need to submit or review receipts for relatively small purchases and avoiding potential disputes and differences of opinion over what constitutes a “reasonable” cost for a meal or hotel room. Some jurisdictions also use prepaid cards to issue per diem.

In some cases a combination of methods can be used, such as per diem for travel to certain events or locations and actual expenses for all other travel, or at the discretion of the approving official. Other policies might reimburse actual expenses up to a certain maximum amount, such as the GSA per diem rates.

The issue of meal expenses also arises in certain non-travel situations. In 1987, the state Attorney General’s Office issued a memorandum on Eating and Drinking at Public Expense , addressing both travel-related and non-travel meal expenses. This memorandum, while over 30 years old now, is still the leading authority on questions related to municipalities paying for food and drink, and it goes into considerable depth on the issue and includes various scenarios for eating and drinking at public expense along with explanations of when and why it may or may not be justified. It also states that “the enactment of an appropriate authorizing local legislation is a prerequisite, because expenditures of this type must be affirmatively authorized by law. See James v. Seattle, 22 Wash. 654 (1900)”.

• Your policy should be careful to adjust meal reimbursements to account for any meals already provided. For instance, if breakfast or lunch is included with a conference registration or hotel stay, the per diem for that day should be reduced accordingly or, if using actual costs, reimbursement should be disallowed for that meal should the employee choose to purchase a meal separately.
• Questions have arisen about what constitutes a “meal” – for instance, does bagels and coffee count? Make sure your policy is clear or at least provides a way to adjudicate a dispute over whether bagels and coffee were actually “breakfast.”
• Overnight stays;
• Time before a domestic or international flight;
• Travel that extends the employee’s scheduled work day by a certain number of hours; and/or
• Travel that takes the employee more than a certain number of miles from their normal workplace or home (excluding the normal commute).
• What hotel costs are appropriate? Your policy should identify when it is reasonable for an employee to stay overnight at a hotel (depending on factors such as multi-day events, length of meetings, and distance from home) and who makes that decision. Travel policies often place an upper limit on hotel costs – typically the GSA per diem hotel rates – but it is important to consider exceptions in certain circumstances. Other topics to consider include incidentals such as room upgrades, in-room Internet or entertainment fees, hotel health club access fees, laundry fees, etc.
• Are discounted rooms available? Some conferences and events reserve a block of rooms for attendees at a discounted rate. However, these blocks often sell out, so it pays to reserve these rooms early. Some hotels also offer a “government discount” that is typically booked by phone. And any local agencies that have signed a one-time contract usage agreement with the State of Washington may use its lodging contract through the online NASPO Lodging Portal to book hotels at or below the GSA per diem rates and waive certain fees.
• What meals are reimbursable? Your policy should clearly state when an employee is eligible to receive reimbursement or per diem for a meal. For instance, breakfast might be covered if the employee is in travel status at 6 am on that day. You should also consider what types of non-travel meal expenses are and are not authorized. Employees generally should not pay for the meals of others (non-government employees), and some policies include hypothetical meal scenarios showing whether the meal is reimbursable in each instance and who is responsible for paying.
• What are the limits on gratuities? If you are using actual costs, reasonable gratuities (tips) are typically reimbursable, in which case it is good to establish a maximum reimbursable limit. The maximum allowable gratuity does not limit how much the employee may tip, but rather limits how much of the tip may be reimbursed using public funds.

Methods of Payment

Some business expenses may be paid for in multiple different ways, such as reimbursement or an official government credit card. Travel expenses in particular may involve multiple forms of payment. For example, registration fees and airfare might be paid through an accounts payable voucher or a government credit card, incidental expenses might be paid by the traveling employee and reimbursed, and the employee may have requested an “advance travel” payment for certain expenses. Your policy should clearly state what methods of payment are authorized for which types of expenses.

The different payment methods can make it complicated to track the various payments and reimbursements for a single business trip. This creates a risk of paying for the same expenses more than once through different channels. In many cases, a travel pre-approval process is helpful to clarify the form of payment and/or reimbursement.

The policy should be clear that official government credit cards should not be used for personal (non-reimbursable) expenses, even if they are intended to be repaid prior to the entity’s payment of the credit card statement. See the BARS Manual section 3.8.4.40 on Purchase Cards ( Cash Basis and GAAP manuals), as well as a 2011 informal opinion letter from the state Attorney General’s Office.

• What methods of payment are acceptable in what situations? When should employees file for expense reimbursement? When should they use an official government credit card? Are there certain expenses, such as hotels and airfare, that should be arranged by a procurement officer? Are there certain expenses that should not be allowed for certain payment methods? For instance, some policies prohibit the use of government credit cards for meals and require the use of reimbursement instead.
• Note that the use of official government credit cards for business travel must comply with RCW 42.24.115 , requiring employees to submit fully itemized travel expense vouchers upon billing or no later than 30 days of the billing date and providing for repayment/withholding of any unauthorized expenses incurred.
• If your policy allows the use of loyalty programs, you should be clear that your agency will not incur any extra costs as a result. For instance, if the employee buys a first-class plane ticket to get bonus miles, the agency should only provide reimbursement for the cost of an economy plane ticket and the employee should pay the difference.
• Issues can also arise if an employee uses their existing rewards points to “purchase” a plane ticket or hotel room while traveling on government business, essentially obtaining the service for free, and then files for reimbursement. It can be difficult to determine the correct amount of reimbursement, since the employee used their personal credits but has not incurred any actual out-of-pocket costs. Some agencies limit reimbursement to only the actual out-of-pocket expenses for this reason. Others might allow for alternate expense calculations, although such calculations must be very clearly authorized by the travel policy. Similar considerations apply to meals or other items purchased with a coupon for free or at a reduced price.
• Some agencies have attempted to obtain reward program credits for travel incurred by their employees that can then be used for other employees, but agencies have generally found that this is difficult to administer and is not cost-effective.

Documentation and Internal Controls

Before any reimbursement is issued, the employee must submit proper documentation, and if proper procedures are not followed the employee may be ineligible for reimbursement or have to repay the agency for expenses already incurred. Your policy and procedures should clearly identify the required approval processes and timelines. The entity’s auditing officer is responsible for reviewing the documentation to substantiate the purpose of the expenditure (see RCW 42.24.080 and 42.24.090 ).

Travel expenses in particular can create opportunities for misuse of public funds. Traveling employees sometimes incur voluntary hotel costs, meal expenses, and other charges that are not related to the purpose of the travel. Common examples include the extra expenses (if any) of a non-governmental traveling companion (such as a spouse or significant other), non-business incidentals such as hotel room movie rentals, and extending a business trip to include personal vacation time and expenses.

Reimbursement requests and documentation should be submitted in a timely manner. Delayed requests can lead to problems such as loss of documentation or clarity of the business purpose, confusion over the authorization to incur such expenses, problems recording expenses in the correct accounting or budget period, and conflicts over employees seeking reimbursement for “stale” expenses that are months or even years old.

To avoid these issues, your policy should establish a reasonable time limit to submit any claims for reimbursement. For employees who incur travel-related expenses on an official government credit card, state law requires fully itemized travel vouchers to be submitted upon billing or no later than 30 days of the billing date ( RCW 42.24.115 ). While this only applies to the use of official government cards, it is also a good general rule to follow for reimbursing other travel and business expenses. For advance travel, fully itemized receipts must be submitted within 15 days after the travel period ends ( RCW 42.24.150 ).

• Is preapproval required? Many jurisdictions require a travel authorization form to be submitted in advance of travel, including estimated costs. Certain situations might require additional approvals or be approved at a higher level of management, such as out-of-state or international travel, travel that would require the payment of overtime, or travel exceeding a certain dollar threshold. Reviewers should conduct research to ensure that the employee is getting a reasonable price.
• What supporting documentation is required? To claim reimbursement, employees generally must submit a detailed travel expense voucher following the conclusion of the trip, with proper documentation of expenses (see RCW 42.24.090 for travel reimbursements, RCW 42.24.115 for travel credit cards, and RCW 42.24.150 for advance travel). In addition to itemized receipts, employees might submit conference agendas or itineraries so that a reviewer can determine if there were extra (non-reimbursable) days or hotel meals included in the trip. For clarity and to avoid accidental duplicate payments, the travel expense voucher should include all costs incurred on the trip as well as the payment method for each expense.
• How will you address exceptions to the policy? Any exceptions to the normal travel policy, such as costs above the normal per diem amounts or an early arrival/late departure resulting in a longer hotel stay, should be pre-approved and should have a clear business purpose. At other times, an employee might incur an expense that would not ordinarily be reimbursable, but the employee may believe the expense should be reimbursed due to unique circumstances. Sometimes an exception is in order, in which case your policy should establish a method for approving exceptions. This could be as simple as getting approval from a majority of the council or an appeal process through a senior administrative official.
• It can sometimes be challenging for city staff to audit and evaluate the merits of expenses incurred by elected officials in their duties. An elected official might have a different perspective on what is “reasonable” than that which would apply to a staff member. Consider having a different protocol for reviewing elected officials’ expenses, such as a review by the finance committee or an officer of the elected body (such as the council president, mayor, or other designated commissioner or board member).
• How will you resolve reimbursement disputes? If management denies an employee’s reimbursement request – whether due to the nature of the expense or to a lack of proper documentation – and the employee contests the decision, what is the proper course of action and who will resolve the issue?

Examples of Travel and Expense Reimbursement Policies

Below are selected examples of travel, meal, and expense reimbursement policies adopted by local governments in Washington. Some jurisdictions adopt comprehensive travel and expense reimbursement policies addressing both travel and non-travel situations, while others adopt separate policies for travel expenses and non-travel business expenses.

• Bingen Travel and Meal Reimbursement Policy (2012)
• Lacey Reimbursement for Expenses Incurred in Conduct of City Business (2022)
• Longview Business & Professional Development Travel and Related Expense Policy (2018)
• Lynnwood  Travel and Expense Reimbursement Policies (2023) – Includes provisions for elected officials, employees, board/commission members, and volunteers; also includes travel advances and non-travel meal expenses
• Meals with Meetings Policy and Procedures (2019) – Includes meal request form
• Travel Policy and Procedures (2019)
• Poulsbo Employee Expenses and Reimbursements (2019)
• Advance Travel Policy (2019)
• Travel Expense Reimbursement Policy (2019)
• ProCard Travel Guidelines (2019) – Lists required documentation if using ProCard for travel-related expenses
• Shoreline Business Expense Policy (2017) – Includes recruitment/moving expenses
• Snoqualmie Training & Travel Policy (2013) – Includes examples of eligible/reimbursable non-travel meals
• Business Expenses Policy (2006) – Addresses non-travel expenses, including meals/refreshments, ceremonies/celebrations, expenses funded by grants, and parking expenses
• Travel Policy (2021)
• Tukwila Expense Reimbursement Policy (2016)
• Tumwater Travel Expenditure and Reimbursement Approvals (2014) – Excellent detailed policy
• Travel Policy (2012)
• Office of Public Defense Travel Policy (2018) – Applies to travel by contract attorneys and investigators, out-of-town witnesses and retained experts, and anyone else who seeks travel reimbursement
• Business Expense Reimbursement Policy (2019) – For all non-travel expenses
• Travel Expense Reimbursement Policy (2019) – Includes advance travel and executive vehicle/cell phone allowances
• Grant County Travel Authorization & Expense Reimbursement Policy (2022)
• Procurement & Payables Travel Guide (2022) – Supplements county travel policy and describes procedures for overnight travel, including travel requests, booking, expense reports, and other related topics.
• Kitsap County Travel and Meal Expense Reimbursement Policy (2023)
• Kittitas County Travel Reimbursement Policy (2023)
• Thurston County Travel and Meals Policy (2016)
• Whitman County Code Chapter 2.39 – Travel/Advance Travel Policy

Special Purpose Districts/Departments

• Columbia Irrigation District Travel Authorization and Reimbursement Policy (2018)
• East County Fire & Rescue Travel Expense Policy (2019)
• Kittitas Valley Fire and Rescue Travel Policy (2014)
• North Mason Regional Fire Authority Travel and Expense Reimbursement Policy (2014)
• Port of Port Angeles Travel and Meals Policy (2018)
• San Juan Water District Board Member Compensation Policy (2018) – Applies to board members only; includes travel and expense reimbursement
• Union Gap Fire Department Tuition Reimbursement Policy (2009) – Provides for reimbursement for training courses related to a specific department job or function

Examples of Travel and Expense Reimbursement Forms

Below are examples of selected business and travel expense forms. Forms should be carefully designed for compliance with the jurisdiction’s adopted policies. Such forms can clarify whether prior approval was obtained (if required by policy), clarify which methods of financing the travel were used (such as reimbursement, government credit card, advance travel, or accounts payable), and provide for necessary review prior to issuing reimbursement.

Travel Authorization/Reimbursement Forms

• Bingen Travel/Conference Request and Accounting Forms (2013)
• Ferndale Travel Authorization and Request for Advance Travel Expenses Form (2024)
• Travel Authorization and Reimbursement Form (2017)
• Travel Pre-Authorization and Cash Advance Form (2012) – Older form, but still a useful example
• King County Water District No. 90 Expense Report Form (undated)
• Lakewood Training/Travel Expense Form (2019) – Includes comparison of estimated costs and actuals; if actuals exceed estimates by more than 10%, director must approve overage
• Mukilteo Travel Authorization and Travel Advance Form (2019)
• Port of Port Angeles Expense Claim Form (2019) – Excel file; includes promotional hosting (only applies to port districts)
• Poulsbo Expense Reimbursement Form (2018) – Excel file
• Travel Authorization Form (2017) – Includes instructions for advance travel
• Employee Claim for Expense Form (2019) – Excel file; includes instruction tab and standardized mileage figures for various destinations
• Travel and Training Authorization Form (2019) – Includes methods of payment and justification for using rental vehicle or exceeding lodging per diem
• Recruiting Expense Form (2019) – Requesting travel expense reimbursement for job candidates
• Business Expense Report (2019) – Excel file. Includes three tabs: one for submittal, one with instructions, and one with sample expenses filled out
• Request to Attend Training/Conference (2011)
• Expenses to be Paid Form (2019) – Excel file; includes credit card purchases and reimbursement
• Tukwila Expense Reimbursement Form (2019) – Includes expense reimbursement checklist for attachments
• Tumwater Petty Cash Reimbursement Claim for Expenses Form (2023)
• Washington State Conservation Commission Request to Exceed Lodging Per Diem (2011)

Lost/Missing Receipt Affidavits

• Mill Creek Lost Receipt Affidavit (2018)
• Poulsbo Lost Receipt Affidavit (2019)
• Shoreline Lost Receipt Affidavits  (2019) – Includes separate form for itemized meal receipts
• Tukwila Lost Receipt Affidavit (2019) – Must certify that vendor has been contacted and cannot provide a duplicate receipt

Recommended Resources

• U.S. General Services Administration (GSA): Per Diem Rates for the Contiguous United States
• WA Office of the Attorney General: Eating and Drinking at Public Expense Memorandum (1987) – Written by J.K Pharris and reprinted with permission
• Best Practices for Travel Expenditures
• Cash Basis BARS Manual, 3.8.2 Employee Travel
• GAAP BARS Manual, 3.8.2 Employee Travel
• Fringe Benefit Guide  – Training on taxable employee fringe benefits related to travel and non-travel issues
• Publication 15-B – Employers Tax Guide to Fringe Benefits
• Publication 463 – Deductible Travel, Entertainment, Gift, and Car Expenses
• Standard Mileage Rates  – Applies to all automobiles including gasoline-powered, diesel, electric, and hybrid

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In deferring to the Washington Department of Labor and Industries’ (“Department”) interpretation of its own regulation, a Washington Court of Appeals ruled that employee’s’ out-of-town travel time—including travel time to and from the airport, time in the airport, and time in the air—on behalf of their employer was compensable, a far broader interpretation than applied under the federal Fair Labor Standards Act.

In Port of Tacoma v. Joel Sacks, Department of Labor & Industry, the Department investigated wage claims filed by four employees who had been sent by their employer, the Port of Tacoma, to be part of a quality inspection team in China to observe the manufacturing process of cranes that were to be purchased by the Port. The Port made all the arrangements for the trips, including air transportation. Consistent with their union’s agreement with the Port, the employees were paid a maximum of eight hours per day, regardless of the actual time spent traveling. In their wage claims, the employees argued they were entitled to payment for all travel time: including travel to and from the airport, all time spent at the airport, and all time spent in flight. The Department agreed and issued a citation to the Port, who in turn challenged the citation. The lower court granted summary judgment in favor of the Port and held that “travel time” did not meet the definition of “hours worked,” and was not compensable. The employees appealed.

The Court of Appeals reversed, reaching the opposite conclusion for three reasons:

Out-of-town travel is different than the daily commute, which is not compensable “hours worked”;

The Court owed deference to the Department’s interpretation of its own regulations, which had found that the out-of-town travel was compensable “hours worked”; and

Out-of-town travel being compensable “hours worked” was consistent with the plain language of the state wage laws requiring compensation for work “on duty” and with the liberal construction given to those laws in favor of the worker.

Washington employers should revisit their travel-time policies and practices to ensure that non-exempt employees are paid for all out-of-town travel time—even time when the employees are not engaged in work for the company. When arranging for out-of-town travel for employees, employers should pay attention to the amount of time that such travel will entail—and consider flights with shorter layovers, hotels closer to the airport, and other similar considerations. The ruling also makes clear that employers should pay close attention to Department guidance and interpretation.

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New WA laws in June 2024 include guns, police pursuits, income tax, more

New laws going into effect in washington in 2024.

The nation's highest minimum wage, a waiting period for all gun purchases, testing for cannabis use at work—a host of new laws go into effect in Washington state starting Jan. 1.

SEATTLE - A series of new laws go into effect in Washington state on June 6, bringing changes that include new restrictions on openly carrying guns in public, altered rules for police pursuits of suspects, a revision of how long mortuaries hold unclaimed human remains and a prohibition on octopus farming.

These laws are among the 310 laws set to be implemented following the standard process whereby most bills, once passed during the legislative session and signed by Gov. Jay Inslee, become effective 90 days after the legislative body adjourns, which this year fell on June 6.

Police pursuits

Under the impending changes, police officers will have broader discretion to pursue suspected criminals . The modification grants officers the authority to pursue individuals whenever there is reasonable suspicion of any legal violation, an expansion from previous limitations enacted as part of 2021's police reform laws . These limits restricted pursuits to cases involving specific offenses like violent or sexual crimes, intoxicated driving or escape from arrest. This change has been met with mixed reactions. Law enforcement and Republican lawmakers have welcomed the shift, arguing that the previous restrictions increased crime rates, while Democrats express concerns about the potential danger to bystandsers and officers from high-speed chases.

Regarding firearms, the state will expand areas where guns and other weapons are prohibited, including public libraries, zoos, aquariums and transit centers. Individuals found knowingly possessing a weapon in these locations will face gross misdemeanor charges, allowing for certain exceptions such as concealed carry permit holders.

Child marriage

Child marriage laws are set to tighten, with the new legislation declaring void any marriages involving individuals under 18 years old. The statute removes the possibility for waiver by a judge and abolishes the existing provision that allows 17 year olds to obtain marriage licenses with approval.

‘Bill of Rights’ for parents

Another significant amendment arriving this week is a "bill of rights" for parents of students in K-12 education. This law allows parents more access to review school materials and medical records, as well as to exempt their children from certain assignments that inquire into personal sexual experiences or family religious beliefs. Whilst proponents view this as an affirmation of parental involvement in education and contend that similar protections already exist in state statutes, the law has been met with resistance from LGBTQ+ groups and faces a legal challenge from organizations including the ACLU of Washington.

Income taxes

Also becoming official is a law preventing Washington and its local governments from imposing personal income taxes . Although Washington currently imposes no such tax and there are no proposals to introduce one, supporters of this measure say it enshrines the voters' longstanding opposition to the idea into state law.

Hog-tying ban

Changes to police protocols will also be in place, including the banning of hog-tying during arrests, a practice already prohibited by most Washington police departments. This change follows the death of Manuel Ellis in Tacoma, where the method was criticized for its association with suffocation risk.

Octopus farming

On June 6, the state will preemptively ban octopus farming , citing research that highlights octopuses as sentient creatures capable of emotion, even though the state does not currently have such farms.

These legislative changes reflect a wide array of public policy updates that touch on the daily lives of Washington residents, spanning issues from safety and criminal justice to commerce and personal rights.

In regard to housing, the legalization of co-living housing units, with shared kitchens and common areas, aims to alleviate the affordable housing shortage. Having faced restrictions in recent decades, this return to co-living will provide new options for urban residents.

Human remains

For mortuaries, the period required to maintain unclaimed human remains will decrease from 90 days to 45. The move is designed to alleviate space constraints in county cooler facilities, with counties also being afforded the ability to dispose of unclaimed remains.

Religious rights

Washington will also ensure Muslim consumers are not misled by introducing penalties for the false representation of halal foods, ensuring adherence to Islamic dietary principles.

View the 310 laws set to be implemented on June 6.

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CBP Honors 11 Heroes at Annual Valor Memorial and Wreath Laying Ceremony

Uniformed personnel stood at attention May 16 as agents and officers escorted the families and loved ones of each of CBP’s fallen heroes honored this year at the CBP Valor Memorial and Wreath Laying Ceremony in the Woodrow Wilson Plaza outside CBP headquarters in Washington, D.C.

CBP honored 11 employees – seven from recent years and four from the agency’s earliest years – lost in the line of duty and added their names to the Valor Memorial. CBP gathers annually during National Police Week to honor the now 369 agents and officers of CBP and its legacy agencies who died in previous years while protecting the U.S. and its citizens.

Department of Homeland Security Secretary Alejandro Mayorkas, DHS Senior Official Performing the Duties of Deputy Secretary Kristie Canegallo, and CBP Senior Official Performing the Duties of the Commissioner Troy A. Miller addressed attendees during the ceremony.

“‘Never forget’ is more than a mantra for us,” Miller said. “It’s a sacred promise. That’s why we’re always working to collect new information about line of duty deaths — as research uncovers details we thought were lost to history. Sometimes this leads to individual cases being recategorized as line of duty deaths.”

Miller added that CBP’s Valor Memorial Ceremony also recognizes the families, friends, and colleagues who mourn them and that it should also serve as a reminder of their lives of service and a reminder of the service the approximately 60,000 CBP employees continue to display.

CBP honored the following employees lost in the line of duty.

CBP Officer Edgard Garcia

CBP Officer Mario C. Di Chiara

Deputy Director, Air Operations Scott D. Ritchey

Supervisory CBP Officer Jacqueline Montanaro

Aviation Enforcement Agent Esteban G. Peña

Agriculture Specialist Anna M. Burakowski

Border Patrol Agent Freddy Ortiz

This year, CBP honored four individuals whose deaths were recently recognized as in the line of duty. They are:

U.S. Customs Inspector Peleg Palmer

U.S. Customs Officer Kuntz Stahlberger

U.S. Customs Officer Patrick Black

USBP Patrol Inspector Orin Hush

U.S. Customs and Border Protection (CBP) is America's frontline: the nation's largest law enforcement organization and the world's first unified border management agency. The 65,000+ men and women of CBP protect America on the ground, in the air, and on the seas. We facilitate safe, lawful travel and trade and ensure our country's economic prosperity. We enhance the nation's security through innovation, intelligence, collaboration, and trust.