School Board Policy 412 Procedures-
october 12, 2009
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.
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. The District provides payment for travel on coach class or tourist 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 as reasonable in cost as consistent with comfort, safety and convenience. If the cost of travel by personal vehicle exceeds 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.
a. Reimbursement for accommodations will be on the basis of a receipt presented for actual cost of the room, not to exceed $125.00 per day. 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.
a. The maximum reimbursement for meals per person (which is meant to include the cost of the meal itself, tax and tip) is $45 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. Cassettes, 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.
d. The district will reimburse a reasonable cost of baggage handling when necessary.
e. 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.
f. Use of rental cars by employees is allowed only with prior approval by the superintendent or designee
g. The district will not reimburse telephone calls for personal or family purposes. When reimbursement is requested for district-related calls, the party called must be noted on the receipt.
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.
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).
Employees shall keep a record of travel from one district building to another and a record of mileage for other travel, and complete the “Reimbursement and Check Request Form” to collect reimbursement. The form must be signed and approved by the appropriate supervisor prior to sending to Accounts Payable.
The district mileage matrix should be used to calculate travel from one district building to another.
Mileage reimbursement vouchers will be processed through Accounts Payable on the 15th and 30th of each month. Mileage reimbursements incurred during the current fiscal year (July 1 – June 30) must be submitted for payment prior to July 15. No reimbursements will be issued after July 15.
Examples for mileage reimbursement include:
a. Two or more work sites: Mileage will be reimbursed between work locations.
b. Conference attendance traveling from residence: Mileage will be reimbursed from residence to conference and back to residence.
c. Conference attendance traveling from work site: Mileage will be reimbursed from work site to conference and back to work site.
Employees who are required to utilize certain communications devices in the performance of their job duties shall, upon written approval from the appropriate director, receive reimbursement for said devices.
Reimbursements are limited to the following:
a. Standard cell phones can be reimbursed at a level of $40 monthly or actual costs, which ever are lower.
b. Communication devices which give access to district email and calendars can be reimbursed at a level of $65 monthly or actual costs, which ever are lower.
The School District is exempt from the cost of sales tax for all materials and supplies that are purchased.
Therefore, all employees should always purchase supplies and materials through the purchase order system within the District finance software system.
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.
All claims for reimbursement shall be submitted on the District’s “Reimbursement and Check Request Form” and approved by the appropriate supervisor.