Code No. 401.7
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EMPLOYEE TRAVEL COMPENSATION
Employees traveling on behalf of the
school district and performing approved school district business will be
reimbursed for their actual and necessary expenses. Actual and necessary travel expenses will include, but not
be limited to, transportation and/or mileage costs, lodging expenses, meal
expenses and registration costs.
Travel Outside the School District
Travel outside of the school district
must be pre-approved. Pre-approval
will include an evaluation of the necessity of the travel, the reason for the
travel and an estimate of the cost of the travel to qualify as approved school
district business. Travel outside
the school district by employees, other than the superintendent, is approved by
the superintendent.
Reimbursement for actual and necessary
expenses may be allowed for travel outside the school district if the employee
received pre-approval for the travel.
Prior to reimbursement of actual and necessary expenses, the employee
must provide the school district with a detailed receipt, indicating the date,
purpose and nature of the expense for each claim item. In exceptional circumstances, the
superintendent may allow a claim without proper receipt. Written documentation explaining the
exceptional circumstances is maintained as part of the school district's record
of the claim.
Failure to have a detailed receipt will
make the expense a personal expense.
Personal expenses, including mileage, in excess of that required for the
trip are reimbursed by the employee to the school district no later than 10
working days following the date of the expense.
Reimbursement for actual and necessary
expenses for travel outside the school district will be limited to the
pre-approved expenses.
Pre-approved expenses for registration are limited to the actual cost of
the registration.
Pre-approved expenses for
transportation within three-hundred miles of the school district administrative
office will be by automobile. If a
school district vehicle is not available, the employee will be reimbursed at the
established per mile rate determined annually by the Board.
Pre-approved expenses for meals will be
reimbursed at the established per meal rate determined annually by the
Board.
Approved
06-11-08 Reviewed
Revised
Code No. 401.7
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EMPLOYEE TRAVEL COMPENSATION
Travel Within the School District
Employees required to travel in their
personal vehicle between school district buildings to carry out the duties of
their position may be reimbursed at established per mile rate determined
annually by the Board. It is
the responsibility of the superintendent to approve travel within the school
district by employees. It is the
responsibility of the board to review the travel within the school district by
the superintendent through the board's audit and approval process.
Employees who are allowed an in-school
district travel allowance will have the amount of the allowance actually
received during each calendar year included on the employee's W-2 form as
taxable income according to the Internal Revenue Code.
The superintendent is responsible for
developing administrative regulations regarding actual and necessary expenses,
in-school district travel allowances and assignment of school district
vehicles. The administrative
regulations will include the appropriate forms to be filed for reimbursement to
the employee from the school district and the procedures for obtaining approval
for travel outside of and within the school district.
Legal
Reference: Iowa
Constitution, Art. III, ¤ 31.
Iowa
Code ¤¤ 70A.9-.11 (2007).
1980
Op. Att'y Gen. 512.
Cross
Reference: 216.3 Board of Directors' Member
Compensation and Expenses
401.6 Transporting of Students by
Employees
401.10 Credit Cards
904.1 Transporting Students in Private Vehicles