5:060-AP2 Employee Expense Reimbursement


This administrative procedure implements the written expense reimbursement policy for “necessary expenses” incurred by employees within the scope of employment and “directly related to service performed” by the District under the Illinois Wage Payment and Collection Act (820 ILCS 115/9.5).


Necessary expenditures means all reasonable expenditures or losses required of the employee in the discharge of employment duties and that inure to the primary benefit of the employer; the District will not be responsible for any losses due to the employee’s own negligence, due to normal wear, or due to theft (unless the theft was caused by District negligence).

Reimbursable Expenses

With adequate documentation as required herein, the District will reimburse employee expenses for:

  • Business-related travel, including transportation, lodging and meals
  • Business-related mileage for use of an employee’s own vehicle

Non-Reimbursable Expenses

The District shall not reimburse employee expenses for:

  • Internet, telephone, and cellular communications
  • Utilities (electric, water, etc.)
  • Rent or facility use
  • Office supplies and materials
  • Classroom supplies and materials used to support instruction

Expense Reimbursement Documentation Requirements

  1. Expenses eligible for reimbursement must follow all Board policies and procedures.
  2. All receipts shall include reasonable detail to adequately describe the expense incurred.
  3. If a tangible good or supply is procured, it shall become the property of the District.
  4. Requests for reimbursement shall be submitted to the District within thirty (30) calendar days from the date the expense was incurred by the employee.
  5. If receipts do not exist, or are missing or lost, the employee may submit a signed statement.

Business-Related Mileage

Business-related is the travel an employee incurs beyond normal commute mileage (from home to the office and home again) on a normal workday.  Employees may request reimbursement for any business mileage incurred.  If an employee does not report to their primary work location during a business day, mileage between home and the meeting location that exceeds their normal commute may be reimbursable at the IRS mileage rate.

The IRS mileage rate includes gas, vehicle maintenance, insurance, and other personal vehicle related costs.

An employee who uses transportation methods other than their own vehicle to attend local meetings may claim actual transportation expenses up to the amount they would be reimbursed if they claimed mileage.

Example 1:  Employee leaves from home (A) to go to the office on a normal workday, leaves mid-day through the workday to attend an off-site business event (B), and returns to the office after the event (C).  Mileage Reimbursed:  B + C

Example 2:  Employee leaves from home on a normal work day, goes directly to a one-day off-site business event (A) and returns directly home (B) after the event.  Mileage reimbursed A + B*

Example 3:  Employee leaves from home on a normal work day, goes directly to an off-site business event (A), and returns to the office to complete the work day (B), then returns home (C).  Mileage reimbursed:  A + B – C*

Example 4:  Employee leaves from home (A) and goes to the office on a normal work day, leaves mid-day through the workday to attend an off-site business event (B), and goes directly home from the event (C).  Mileage reimbursed:  B + C – A

*If the distance to the business event is less than the employee’s normal commute, then mileage is not reimbursable.

Travel Mileage

Employees may request reimbursement for mileage to/from the airport for travel that requires an overnight stay based on when and where the employee’s travel status begins and ends.


Legal References:

820 ILCS 115/9.5  Illinois Wage Payment Collection Act

Date Adopted:  March 24, 2020