Reimbursement for actual and necessary expenses may be allowed for travel within the school district and outside the school district if the employee received pre-approval for the travel. Personal reimbursements of travel expenses will be limited as all personnel of the school district are encouraged to use a district credit card for travel expenses. Prior to reimbursement of actual and necessary expenses, the employee must provide the school district with a detailed, itemized receipt indicating the date, purpose, and nature of the expense for each claim item. Employees may also be required to provide an explanation as to why a district credit card was not used for travel purposes. In exceptional circumstances, the superintendent [or designee] 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. Detailed expense reports must be submitted to the appropriate administrator’s office upon return from travel within 30 calendar days of the last day of travel. These reports will be filed on forms provided by the district or by using the online district mileage reimbursement program. Claims presented for reimbursement beyond the 30 calendar days will not be approved unless an exception is made by the superintendent [or designee].
Out of Town Meals and Lodging:
- The cost of each meal will be itemized separately by date. No single meal (e.g. breakfast, lunch, or dinner) will exceed $30.00. The total cost of meals will be the actual cost (less tips and any unwaived sales tax) not exceeding $50.00 for a full day's total, except for meals which may be paid for through convention registration or as verified by a receipt.
- Tips for any one meal should not exceed 20%.
- Meals in the immediate Cedar Rapids/Marion area are not reimbursable unless an exception is made by the superintendent [or designee].
- State sales tax for meals is allowed if the vendor cannot waive it for public schools that are tax exempt.
- No reimbursement will be paid for alcoholic beverages.
- Hotel/motel bills should be filed with the expense report. The amount claimed for reimbursement should include the actual cost of the room charges and any applicable hotel taxes and fees only [if they are unable to waive them for public schools that are tax exempt] and must be reflected on an itemized hotel receipt.
- Travel costs for a spouse or anyone other than the district employee shall be a personal expense and not allowed by the district.
- Charges for phone calls will not be reimbursed unless specifically noted as related to business.
- Whenever possible, travel should be by school vehicle rather than by a private vehicle.
- When a school-owned vehicle is not available, a private vehicle may be used and the mileage rate per mile set by the State of Iowa will be allowed. The cost of the use of a private vehicle should not exceed the cost of coach rate by commercial airfare.
- Fees for parking will be reimbursed when verified by a receipt and reasonable in nature (i.e. valet parking is not considered reasonable). Fees for tollways will also be reimbursed.
Transportation by Public Carrier, Taxi, or other Rideshare Services:
- Employees are expected to use the most cost-effective airfare when traveling to a destination with a distance exceeding 350 miles. Reimbursement is provided for coach rate on commercial airlines or other public carriers when appropriate. A claim for reimbursement must be accompanied by a receipt from the public carrier.
- When approved, public carrier tickets may be purchased through a designated local travel agency which will bill the proper account directly.
- Reimbursement is provided for taxi or other rideshare services if related to business and reasonable in nature. Receipts are required in order to receive reimbursement.
- Tips for taxis and/or rideshare services should not exceed 20% per transaction.
Use of District-Owned Vehicles:
Certain district employment positions may require regular and extensive in-district travel. Due to the required duties of these positions, the district may provide certain positions with use of district-owned vehicles. Employees who utilize district-owned vehicles during the course of their job duties are fulfilling the public purpose of meeting the needs of the educational community in an efficient and time-sensitive manner. District-owned vehicles are purchased and maintained with public money and must be used strictly in accordance with fulfilling a public purpose. These vehicles represent the district in carrying out its educational mission. Therefore, district-owned vehicles will be clearly marked at all times to identify the district.
The superintendent [or designee] is responsible for developing administrative regulations regarding actual and necessary expenses, in-school district travel allowances, and assignment and proper use 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.
Reviewed: 10/12; 5/15
Revised: 12/13;12/18; 1/22
Related Policy (Code#): 205.1; 803.1; 803.1-R; 803.3; 803.3-R; 803.10
IASB Reference: 401.7; 401.10