The Board regulates the reimbursement of all travel, meal, and lodging expenses by resolution. Money shall not be advanced or reimbursed, or purchase orders issued for: (1) the expenses of any person except the employee, (2) anyone’s personal expenses, or (3) entertainment expenses. Entertainment includes, but is not limited to, shows, amusements, theaters, circuses, sporting events, or any other place of public or private entertainment or amusement, unless the entertainment is ancillary to the purpose of the program or event. Employees must submit the appropriate itemized, signed, standardized form(s) to support any requests for expense advancements, reimbursements, or purchase orders that show the following:
- The amount of the estimated or actual expense, with attached receipts for actual incurred expenses.
- The name and title of the employee who is requesting the expense advancement or reimbursement. Receipts from group functions must include the names, offices, and job titles of all participants.
- The date(s) of the official business on which the expense advancement, reimbursement, or purchase order will be or was expended.
- The nature of the official business conducted when the expense advancement, reimbursement, or purchase order will be or was expended.
The Superintendent may advance expenses to teachers and other licensed employees for the anticipated actual and necessary expenses to be incurred while attending meetings that are related to their duties and will contribute to their professional development, provided they fall below the maximum allowed in the Board’s expense regulations.
Expense advancement requests must be submitted to the Superintendent or designee on the District’s standardized estimated expense approval form for employees. After spending expense advancements, employees must use the District’s standardized expense reimbursement form and submit to the Superintendent: (a) the itemized, signed advancement voucher that was issued, and (b) the amount of actual expenses by attaching receipts. Any portion of an expense advancement not used must be returned to the District. Expense advancements and vouchers shall be presented to the Board in its regular bill process.
Reimbursements and Purchase Orders
Expense reimbursements and purchase orders may be issued by the Superintendent or designee to employees, along with other expenses necessary for the performance of their duties, provided the expenses fall below the maximum allowed in the Board’s expense regulations.
Expense reimbursements and purchase order approvals are not guaranteed and, when possible, employees should seek pre-approval of expenses by providing an estimation of expenses on the District’s standardized estimated expense approval form for employees, except in situations when the expense is diminutive. When pre-approval is not sought, employees must seek reimbursement on the District’s standardized expense reimbursement form for employees. Expense reimbursements and purchase orders shall be presented to the Board in its regular bill process.
Use of Credit and Procurement Cards
Credit and procurement card usage is governed by policy 4:055, Use of Procurement Cards.
Exceeding the Maximum Allowable Expense Amount(s)
All requests for expense advancements, reimbursements, and purchase orders exceeding the maximum allowed in the Board’s expense regulations may only be approved when:
- The Board’s resolution to regulate expenses allows for such approval;
- An emergency or other extraordinary circumstance exists; and
- The request is approved by a roll call vote at an open Board meeting.
When possible, registration fees will be paid by the District in advance.
The least expensive method of travel will be used, provided that no hardship will be caused to the employee. Employees will be reimbursed for:
- Air travel at the coach or economy class commercial airline rate. First class or business class air travel will be reimbursed only if emergency circumstances warrant. The emergency circumstances must be explained on the expense form and Board approval of the additional expense is required. Copies of airline tickets must be attached to the expense form.
- Rail or bus travel at actual cost. Rail or bus travel costs may not exceed the cost of coach airfare. Copies of tickets must be attached to the expense form to substantiate amounts.
- Use of personal automobiles at the standard mileage rate approved by the Internal Revenue Service for income tax purposes. The reimbursement may not exceed the cost of coach airfare. Mileage for use of personal automobiles in trips to and from transportation terminals will also be reimbursed. Toll charges and parking costs will be reimbursed.
- Automobile rental costs when the vehicle’s use is warranted. The circumstances for such use must be explained on the expense form.
- Taxis, airport limousines, or other local transportation costs.
Meals charged to the District should represent mid-fare selections for the hotel/meeting facility or general area. Tips are included with meal charges. Expense forms must explain the meal charges incurred. Alcoholic beverages will not be reimbursed.
Employees should request conference rate or mid-fare room accommodations. A single room rate will be reimbursed. Employees should pay personal expenses at checkout. If that is impossible, deductions for the charges should be made on the expense form.
Employees may seek reimbursement for other expenses incurred while attending a meeting sponsored by organizations described herein by fully describing the expenses on the expense form, attaching receipts.
Date Adopted: December 19, 2006
Date Amended: December 20, 2016