District personnel, officials, and Board members who incur expenses in carrying out their authorized duties shall be reimbursed by the district upon submission of a properly filled out and approved voucher and
supporting receipts. Such expenses may be approved and incurred in line with budgetary allocations for the specific type of expense.
The Board authorizes the superintendent to establish administrative rules to implement this policy. Rules will include provisions for in-district, out-of-district (in-state) and out-of-state travel authorization, the use of private and rental vehicles, insurance coverage, expense reimbursement rates, and accounting procedures.
Mileage Reimbursement
Reimbursement for mileage will be based on the IRS rate at the time the expense is incurred.
When official travel by a personally-owned vehicle has been authorized, mileage reimbursement shall be allowed.
Home tutors may receive mileage reimbursement at the discretion of the superintendent (or designee) when it is determined that transportation expenses seriously reduce the incentive to become a home tutor.
Personnel with commitments at more than one school in the district will be allowed mileage reimbursement between the work sites when approved by the superintendent (or designee). (See DLC-AR for reimbursement procedures)
Because of the "on-call" nature of the positions, the superintendent (or designee) may allow the transportation and the maintenance supervisors to take district vehicles home overnight. A log of vehicle use will be maintained whenever such an assignment is made.
Out-of-District Travel
Persons who travel at district expense will exercise the same economy as a prudent person traveling on personal business and will differentiate between necessary business expenditures and those for personal convenience.
Reimbursement for out-of-state travel by private vehicle will be made based on air fare cost or mileage rate, whichever is lower.
Use of District Credit Cards
Preauthorized purchase orders are the preferred purchasing method, however, in order to accommodate the district’s needs, a district credit card will be issued to each district office administrator. The cardholder assumes full responsibility for all charges to the district credit card and will reimburse the district for any unauthorized expenditures immediately upon completion of the travel.
District-required Cell Phone Use
The district recognizes the need for certain employees, as approved by the superintendent, to carry a cell phone to conduct District business. These selected employees will have a choice of either a district-issued cell phone and service plan or reimbursement for use of a personal cell phone and service plan when designated to be used also for District business.
END OF POLICY
Internal Revenue Code, 26 U.S.C. Section 162; 26 CFR 1.162-1 (2001).