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 is approved by the CFO/Board Secretary/designee.

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 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 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 negotiated pay rate for mileage. 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. 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 Class "C" rental car at a medium priced agency unless the number of people traveling on behalf of the school District warrants a larger vehicle.

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 medium priced hotel in 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 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 negotiated pay rate for mileage. 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.

Employees who are allowed an in-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/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 .

Legal Reference:
Iowa Constitution, Art. III, § 31.
Iowa Code §§ 70A.9-.11 (2009).
1980 Op. Att'y Gen. 512.

Cross Reference:
205.10 Compensation for Expenses
400.33 Transporting of Students by Employees
400.42 Credit Cards
904.1 Transporting Students in Private Vehicles


Approved:

Reviewed:
May 17, 2010
June 16, 2014

Revised:
May 17, 2010
June 16, 2014