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.
Prior to reimbursement of actual and necessary expenses, the employee must submit a detailed receipt indication the date, purpose and nature of the expense for each claim item. A credit card receipt is generally not considered a detailed receipt. Failure to provide a detailed receipt shall make the expense nonreimbursable. Personal expenses shall be reimbursed by the employee to the school district no later than ten working days following the date of the expense. In exceptional circumstances, the employee may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances shall be maintained as part of the school district’s record of the claim.
It shall be responsibility of the board treasurer to compile the expenses of employees and bring them to the board for audit and approval in the same manner as other claims of the school district. It shall be the responsibility of the board to determined through the audit and approval process of the board whether the expenses incurred by a employee are actual and necessary expenses incurred in the performance of their official duties.
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 principal and superintendent.
Reimbursement for actual and necessary expenses will 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 thirty cents per mile. Travel costs for a spouse or anyone other than the district employee shall be a personal expense not reimbursed by the district.
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 thirty cents per mile. 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 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.
Legal Reference:
Iowa Constitution, Art. III, § 31.
Iowa Code §§ 70A.9-.11
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
Approved July 2000
Reviewed November 2020
Revised September 2019