School Board Policy 412 Procedures-
Expense Reimbursement

Adopted: october 12, 2009
Revised: October 12, 2020
Revised: July 1, 2023
Revised: November 13, 2023

This document provides procedures for qualified expense reimbursements that District 624 employees have incurred while performing their required duties on behalf of the district. It is understood that specific situations may call for more restrictive guidelines. Employees are encouraged to submit reimbursements on a monthly basis and must submit all reimbursements for a fiscal year by July 31st of the following fiscal year.

Regional and Out-of-region Travel

1. Regional and out-of-region travel may be permitted, with supervisor approval, for district employees under the following conditions:

a. The purpose of the travel fits with the district and/or school goals and/or curriculum;

b. There is sufficient balance within the appropriate budget to cover the expenses to be incurred;

c. Consideration is given to the number of employees from that particular school and/or department and/or district planning to attend the same event;

d. If the travel involves at least one overnight stay outside the district, the travel request is submitted in writing to the employee’s supervisor;

e. After the travel, the employee reports back to his/her supervisor and colleagues.

2. Travel related costs:

a. Airline tickets may be booked through a travel agent or through another method, whichever costs the least, and, when feasible, should be paid using a district purchasing card. The district provides payment for travel on coach class or economy class only.

b. In some circumstances, use of a personal vehicle is preferable to travel by commercial air or some other commercial means (i.e., when the meeting is nearby or where travel arrangements are extremely difficult). Such travel will be reimbursed at the rate per mile that is excludable from federal income tax (the Internal Revenue Service standard mileage allowance).

c. Transportation to and from conferences, seminars or workshops shall be selected on the basis of that which is reasonable in cost with reasonable consideration given to comfort, safety and convenience. If the cost of travel by personal vehicle differ from the cost of coach air fare, the district will reimburse to the extent of the lesser amount.

d. If more than one person is attending an activity and transportation will be by personal vehicle, the individuals are encouraged to travel together.

e. It is permissible for employees to take their own vehicle on a trip to enable them to use some vacation time. However, the same standard regarding reimbursement at the lesser amount -- whether airline or private vehicle -- will apply.

3. Accommodations:

a. Reimbursement for accommodations will be on the basis of a receipt presented for actual cost of the room. Exceptions to the lodging reimbursement rate will be made by the Superintendent or the Superintendent’s designee when warranted based upon presiding lodging rates at the city of destination.

b. When an individual is traveling with a non-employee, the district will reimburse expenses for the employee only.

c. Receipts are required for all accommodation claims and must be attached to the expense claim.

4. Meals:

a. The maximum reimbursement for meals per person (which is meant to include the cost of the meal itself, tax and tip) is $60 per day.

b. The district will not reimburse the cost of alcoholic beverages.

c. The district will reimburse the cost of banquets or special functions related to an individual's responsibility or participated in by the general audience attending a particular conference, workshop or seminar. It is necessary to document these additional expenses.

d. Reimbursement will be based on actual expenditures; individuals must provide documentation for meal expenditures.

5. Other Costs:

a. The district will pay for registration fees relating to approved conference, workshop or seminar attendance.

b. The district will not reimburse for entertainment or recreation costs that are either part of or separate from the conference, workshop or seminar.

c. The district will not reimburse for motor vehicle moving citations or parking citations.

d. Video or audio recordings, special books, etc., which contain the proceedings or are supplementary to attendance at a given conference, workshop or seminar and which are relevant to the employee's purpose for being there may be purchased with the approval of the appropriate supervisor.

e. The district will reimburse a reasonable cost of baggage handling when necessary.

f. Individuals are expected to select transportation at the conference, workshop or seminar -- when they have an option -- at the most reasonable rate. Transportation shall be selected on the basis of that which is as reasonable in cost as consistent with comfort, safety and convenience. Individuals are expected to use conference transportation (i.e., shuttle buses) whenever it is available.

g. Use of rental cars by employees is allowed only with prior approval by the Superintendent or designee. Hotel and conference related parking fees will be reimbursed and employees must submit related receipts.

h. If deemed necessary by the appropriate supervisor, the district will reimburse for the cost of internet access in conjunction with a reimbursable lodging stay.

6. The administrator approving attendance and travel is responsible for determining the reasonableness and necessity of the expense claimed within the district guidelines and has the authority to disallow unreasonable or unnecessary expenses.

Mileage Reimbursements

1. District employees traveling in their personal vehicles on school district business shall be reimbursed at the rate per mile that is excludable from federal income tax (the Internal Revenue Service standard mileage allowance).

2. Employees shall keep a record of travel from one district building to another and a record of mileage for other travel, and complete the "Employee Mileage Reimbursement Form" to collect reimbursement. The form must be signed and approved by the appropriate supervisor prior to sending to Accounts Payable.

3. The district mileage matrix should be used to calculate travel from one district building to another.

4. Mileage reimbursement vouchers will be processed through Accounts Payable on designated check run days throughout the year. Mileage reimbursements incurred during the current fiscal year (July 1 – June 30) must be submitted for payment prior to the posted deadline for the last check run in July. No reimbursements will be issued after that date.

5. Examples for mileage reimbursement include:

a. Two or more work sites: Mileage will be reimbursed between work locations.

b. Conference attendance: In accordance with IRS regulations, mileage reimbursement will be based on the lesser of the distance from the employee's residence or primary work site to the conference destination.

6. The district will reimburse for parking expenses when employees attend meetings or conferences where parking fees are charged. Employees must submit related receipts.

Communications Devices

1. Employees who are required to utilize certain communications devices in the performance of their job duties shall be reimbursed $65 per month, upon written approval from the immediate supervisor.

Miscellaneous Purchases

1. Sales Tax:

a. The school district is exempt from the cost of sales tax for all materials and supplies that are purchased.

b. Therefore, all employees should always purchase supplies and materials through the purchase order system within the district finance software system.

c. While the district may reimburse employees for purchases made on behalf of the school district, no employee will be reimbursed for any sales tax associated with said purchases.

2. All claims for reimbursement shall be submitted on the district’s “Employee Expense Reimbursement Form” and approved by the appropriate supervisor.