5:060-AP1 Expenses
Purpose
Implement Board Policy 5:060 and provide procedural standards for authorization, incurrence, approval, monitoring, and documentation of District business expenses.
General Standards
- The District reimburses only expenses that are:
- Necessary for District business;
- Reasonable and cost-effective;
- Pre-approved when required;
- Supported with required documentation.
- All reimbursements must comply with Board policy and AP2 documentation rules.
- Expense requests submitted late or without proper documentation may be denied.
Authorization
Travel requiring overnight stay
- Supervisor approval required before registration, airfare purchase, lodging reservation, or other significant travel costs.
- Out-of-state travel requires Superintendent or designee approval.
- Board member travel must comply with Policy 2:125.
Unusual or high-cost expenditures
- Non-routine or high-dollar expenses require prior approval from the Superintendent or their designee.
Transportation Standards
Personal Vehicle Mileage, Reimbursed at the current IRS rate.
- What qualifies? You may be reimbursed for miles driven beyond your normal commute (home to work and back).
- Common Scenarios
- Work → Meeting → Work
- Reimbursed: Office to meeting and back to the office.
- Home → Meeting → Home
- You can be reimbursed for the total miles to and from the meeting,
- Home → Meeting → Office → Home
- Reimbursed: Home to meeting and meeting to office, minus your normal commute.
- Work → Meeting → Home
- Reimbursed: Office to meeting and meeting to home, minus your normal commute.
- If total miles do not exceed your normal commute, mileage is not reimbursable.
- Work → Meeting → Work
Air and ground travel
- Coach/economy fare is required.
- Ground transportation (taxi, ride-share, shuttle) is reimbursable when reasonable and cost-effective.
- Rental vehicles are permitted when they represent the lowest overall cost compared to other transportation options.
Lodging
- Reimbursement limited to standard room rates.
- Conference or government rates must be used when available.
- Itemized hotel receipts required.
Non-reimbursable lodging charges include:
- In-room entertainment;
- Mini-bar purchases;
- Spa or personal services;
- Room upgrades.
Meals
Travel meals
- Use District mid-fare meal guidelines or actual itemized expenses, not to exceed the established District mid-fare standard..
- Alcohol is not reimbursable.
Same-day travel
- Meal reimbursement is allowed only when travel extends beyond normal work hours and with supervisor approval.
Registration and Professional Development
- Early registration rates must be used when available.
- Documentation must include an agenda or program description.
- Professional development must align with job responsibilities and District goals.
Procurement Card Controls
Procurement card use shall comply with policy 4:50, internal controls, and reimbursement documentation rules.
Cardholders must:
- Submit itemized receipts with business purpose;
- Reconcile statements within timelines;
- Maintain separation of personal and District charges.
Prohibited uses include:
- Personal purchases;
- Cash advances;
- Alcohol;
- Gift cards without prior written approval.
Violations may result in card revocation and disciplinary action.
Documentation Requirements
All reimbursement requests must include:
- Completed expense form;
- Required approvals;
- Itemized receipts or signed loss statement;
- Business purpose.
Reimbursement requests must be submitted no later than 30 calendar days after the expense date.
Receipts must adequately describe amounts and business purpose. If lost, a signed explanation is required.
Advances
Expense advances are discouraged and require prior approval from the Superintendent or their designee. Advances must be reconciled within 10 business days following completion of travel.
Monitoring and Compliance
The Business Office shall:
- Periodically review expense reports for policy compliance;
- Report material non-compliance to administration;
- Deny reimbursement for non-compliant expenses.
Repeated violations may result in corrective action consistent with Board policy and employee ethics standards.
Annual Review
The Business Office shall review this procedure annually, ensure consistency with AP2, and recommend updates to reflect changes in law, IRS rates, and audit practices.
Cross-References
- Board Policy 5:060, Expenses
- Board Policy 2:125, Board Member Compensation; Expenses
- Board Policy 4:50, Payment Procedures
Date Approved: March 13, 2008
Date Amended: March 18, 2015; March 2, 2026