803.90 Employee Travel Compensation
Employees traveling on behalf of the District and performing approved District business will be reimbursed for their actual and necessary travel 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 District
Travel outside of the 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 District business. Travel outside the school district by employees, other than the Superintendent, is pre-approved by the CFO/Board Secretary or an immediate supervisor. Travel outside the District by the Superintendent shall be approved by the Board President.
Reimbursement for actual and necessary expenses will be allowed for travel outside the District if the employee received pre-approval for the travel. Prior to reimbursement of actual and necessary expenses, the employee must provide the District with a detailed, itemized receipt, indicating the date, purpose and nature of the expense for each claim item. In exceptional circumstances, the chief financial officer may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances is maintained as part of the District’s record of the claim. Failure to have a detailed, itemized 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 District no later than 10 working days following the date of the expense.
Reimbursement for actual and necessary expenses for travel outside the 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 District administrative office will be by automobile. If a District vehicle is not available, the employee will be reimbursed at the mileage rate stated in the Employee Handbook. Travel to/from home and work is never a reimbursable travel expense. Pre-approved expenses for transportation outside of three-hundred miles of the District administrative office may be by public carrier. Reimbursement for air travel will be at the tourist class fares and will be scheduled to allow for the least lodging expense. Should an employee choose to travel by automobile, reimbursement will be limited to the public carrier amount. Pre-approved expenses for transportation in a rental car is limited to the cost of a compact rental car at a District approved agency unless the number of people traveling on behalf of the school District warrants a larger vehicle. Travel costs for a spouse or anyone other than the District employee shall be a personal expense not reimbursed by the District.
Pre-approved expense for lodging within the state is limited to $150 per night. Pre-approved expense for lodging outside the state is limited to the rate of a reasonably priced hotel for the area. Lodging may be pre-approved for a larger amount if special circumstances require the employee to stay at a particular hotel.
Pre-approved expenses for meals will be reimbursed in the instance of overnight travel, or when providing student supervision. Pre-approved expenses for meals Pre-approved expenses for meals within the state are limited to $30 per day. Pre-approved expenses for meals outside the state are limited to $65 per day. Both in state and out of state per diems include tips. Tips are limited to 20% of the bill. Both in state and out of state per diems are limited to 75% on the day of travel. Meals may be pre-approved for a larger amount by the Board.
Travel Within the District
Employees required to travel in their personal vehicle between District buildings to carry out the duties of their position may be reimbursed at the mileage rate stated in the Employee Handbook. It is the responsibility of the administrative supervisor to approve travel within the District by employees. It is the responsibility of the Board to review the travel within the District by the Superintendent/designee through the Board’s audit and approval process.
Travel allowances within the district will be provided only after Board approval. Employees who are allowed a within 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.
Use of District Owned Vehicles
Certain employment positions may require regular and extensive travel. Due to the required duties of these positions, the District may provide certain positions with the 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/designee is responsible for developing administrative regulations regarding actual and necessary expenses, in-District travel allowances and assignment of District vehicles. The administrative regulations will include the appropriate forms to be filed for reimbursement to the employee from the District and the procedures for obtaining approval for travel outside of and within the District.
Iowa Constitution, Art. III, § 31.
Iowa Code §§ 70A.9-.11 (2009).
1980 Op. Att’y Gen. 512.
203.80 Public Purpose and Use of Public Funds
May 17, 2010
June 16, 2014
July 15, 2019
May 17, 2010
June 16, 2014
July 15, 2019