Home Health Section – APTA Reimbursement Instructions

Internal Revenue Service regulations (1.162.17) require that individuals who receive reimbursement from the Association for travel and entertainment expenses be able to support those expenses as to: a) the amount, b) the time and place of the travel or use of the facility, c) the business purpose of the expense, and d) the business relationship to the individual of persons entertained.

Home Health Section travelers are generally expected to make their own travel and registration arrangements unless notified otherwise by the Section Executive Director.


  1. The form is designed to provide for seven days expenses. The first column is for the first day, etc., until a full week is ended or the trip is completed.
  2. Please enter dates at the head of the appropriate column.
  3. Purpose of travel/dates of travel -a phrase indicating the purpose of the trip and dates; e.g., committee meeting.
  4. Original receipts are to be attached for all expenditures, including those that are paid by or charged directly to the Section. Deduct as an advance, expenditures paid by or charged directly to the Home Health Section (HHS).


  1. Airfare or Rail- includes non-local transportation (airfare, rails, etc) not charged to HHS. Receipts must be attached.
  2. Ground Transportation- At hometown airport location, Section will reimburse either ground transportation service at maximum of $35 each way or personal mileage/tolls/airport parking. Personal automobile mileage is reimbursable at current IRS rate per mile (sample search: “2016 IRS mileage rate”). Airport Parking is limited to a maximum of $25/day; individuals are encouraged to utilize lowest cost alternative available. At conference destination, Section will reimburse $35 each way maximum for ground transportation; single-use metered taxi service acceptable.
  3. Car Rental- enter amount for Hertz, etc. Attach original receipts. Car rental is reimbursable in exceptional circumstances only and requires pre-approval. Typically, ground transportation via shuttle or taxi is all that is required at conferences.
  4. Mileage- Mileage is reimbursed at the current IRS mileage rate (search term example: “2017 IRS mileage rate”) Mileage is reimbursed to and from your “home” airport. Where auto transportation is chosen over air travel, mileage will be reimbursed up to the 45-day advance cost of airfare. In other words, the Section will pay the lowest of the two (mileage vs. air travel).
  5. Hotel Room/Lodging - attach hotel and motel bills in all cases. Single room rate will be reimbursed. Proportion of higher rate for additional guests will be deducted unless this added expense is attributable to another budgeted Section representative.
  6. Meals-the traveler’s meals only. Meals with guests including volunteer’s portion are to be included in the expense record. Receipts are required for all meal costs.  NO REIMBURSEMENT WILL BE PROVIDED FOR ALCOHOLIC BEVERAGES (please deduct amount of alcohol prior to submission).
  7. Conference Registration – If your budget or Executive Committee travel approval includes conference registration, you will be reimbursed for the maximum budgeted. If adequate notice was provided for attendance, you are expected to register at the early registration rate.
  8. Miscellaneous- include any unusual expenses occurred. Provide descriptive information in the area provided on the reimbursement form.
  9. Total Expenses-total the daily columns, line item columns, and enter the grand total requested where indicated on the form.
  10. Travel Advance-Do not include any expenses previously reimbursed by the Section.
  11. Total Reimbursable-. This is the amount to be reimbursed. If the figure is negative, a check for the amount indicated made payable to Home Health Section should accompany the report.
  12. Reimbursement is on the basis of actual hotel expenses (room and tax) plus actual travel costs (plane, train, bus) and actual local ground transportation. (Airfare reimbursement is based on COACH fare unless only FIRST class is available and is limited to $550 plus 1 checked baggage fee each way). Per Diem is limited to $36.00 per day for breakfast, lunch, and dinner UNLESS receipts are attached to reimbursement request; whereupon per diem will be reimbursed UP TO $65.00 per day.  RECEIPTS MUST BE ATTACHED TO REIMBURSE AT THE $65.00 RATE.  THE SECTION DOES NOT REIMBURSE FOR ALCOHOLIC BEVERAGES. Per diem coverage begins at home airport prior to departure and ends upon arrival back to home airport.
  13. Any meals provided by the HHS will be deducted from your reimbursement as follows:
  • Breakfast Deduction $8.00
  • Lunch Deduction $10.00
  • Dinner Deduction $18.00

Per Diem meal coverage begins and ends upon arrival to airport for departure at both locations.

  1. Other budgeted or approved expenses should be entered in the misc. section with and explained below on the reimbursement form.

Completed form should be e-mailed, or printed and faxed, or mailed along with receipts (copies acceptable if faxed or e-mailed) to HHS office within 45 days of completing travel or incurring expense.

  1. For CSM, NEXT, and NAHC, representatives will be reimbursed as follows:
    1. President will be reimbursed for travel expenses up to five days.
    2. Executive Board and Committee Chairs (if approved) will be approved for up to three days unless flight times (including connection layovers) exceed 3 hours, upon which up to 4 days will be approved.
  2. For the annual planning retreat, leaders assigned to attend will be reimbursed for airfare, one night’s lodging, and two days per diem. If your flight schedule requires additional nights of lodging or if additional lodging provides savings, please advise the Treasurer prior to booking your flight.

 Any variance from above established limits must be approved by Section Treasurer.

Revised May 2020