Feedback

703.06AP Travel Allowance Administrative Procedures

703.06AP

Travel Allowance – Administrative Procedures

The following procedures are established for purposes of administering board policy 703.6. These procedures shall be periodically reviewed to assure that they have kept pace with inflation and applicable I.R.S. and state practices.

  1. Mileage:
    1. Mileage reimbursement is determined by using the Internal Revenue Service mileage reimbursement rate less $0.10 or the State of Iowa mileage reimbursement rate for driving a privately owned motor vehicle for state business whichever is greater. (subject to board modification).
      1. Employees entitled to in-district reimbursement for mileage shall be paid at the Board approved rate/mile. They must submit claims not less than five working days after the close of each semester.
      2. Certified Administrators are not typically reimbursed for local travel. When it is necessary to travel outside the district, administrators must complete a request to travel form. Out of district, mileage shall be paid at the Board approved rate. Administrators must complete these forms and submit them to their immediate supervisor -superintendent for approval. Claims must be submitted so that the employee can be paid in the correct fiscal year.
      3. Some administrators must travel a great deal for their jobs, in such cases the district issues stipends for set amounts of mileage per year at the Board approved rate. Please see the certificated or classified professional’s contract addendums for the specifics. In such cases if travel logs are kept the mileage will be issued as non-taxable monies, but if the stipends are issued without mileage logs the mileage will be submitted to the IRS as a taxable benefit. Claims must be submitted so that the employee can be paid in the correct fiscal year.
  2. Meals & incidentals:
    1. Employees are subject to any collective bargaining agreement procedures in effect. Generally, employees and those traveling on behalf of the school district may not claim meal allowances while within the school district. Employees and those traveling on behalf of the school district that are required to travel outside the district may be reimbursed for the actual costs of meals not to exceed $30.00 per twenty-four hour period, provided they     have receipts. The maximum reimbursement rates, without receipts, are breakfast at $5.00, lunch at $6.00 and supper at $9.00. High-cost localities and their rates shall be according to the applicable IRS Procedures 91-67, 93-50 and 96-64. [The term incidentals are meant to include parking fees, fares, and taxi charges; receipts are encouraged where feasible.]
  3. Lodging:
    1. Employees and those traveling on behalf of the school district that are required to travel outside the district may be reimbursed for the actual costs of lodging not to exceed $200.00. Employees must have receipts in order to be reimbursed. High-cost localities and their rates shall be according to the applicable IRS Procedures 91-67, 93-50 and 96-64. Lodging at conferences may exceed these rates.
  4. Registration:
    1. Employees and those traveling on behalf of the school district may be reimbursed for registration fees to conferences, but not for additional activities available at such conferences, which are unrelated to the primary educational purpose of the trip.
  5. Advances:
    1. Expenditures must be actually incurred rather than merely anticipated. In other words, an employee may only reimburse its employee the authorized expenses for which the employee has become liable and is thereby precluded (prohibited) for making advance payments to such employees for obligations, which have not yet occurred. This does not prohibit purchase of airline tickets or chartering buses of the payment of advance registration fees for conference on behalf of employees authorized to travel on school business.
  6. Credit cards:
    1. The board shall have the authority to include in its rules provisions allowing school corporation employees to use school credit cards to pay for the actual and necessary expenses incurred in the performance of work-related duties (279.8).
    2. While payment for some travel expenses including transportation tickets and hotel accommodations could be arranged by direct billing to the school district by the vendor, payment for other travel expenses including gasoline is not commonly and may not feasibly be arranged by direct billing.  Although travel advances are not allowable because of the audit and allowance provisions of law, the use of credit cards differs from the use of advance payments in that payment is not actually made until after the expenses are incurred. Thus the governmental employer of a credit card billing can make verification of the expense prior to payment.  If the employer does not allow the expenses, the employer could recover expenses charged to the employer by the official or employee who made the trip (OAG # 83-7-3(L)).
    3. The employee shall not charge any personal items, movies, alcohol, spouse, or dependent costs on district credit cards.
  7. Spouses/dependents traveling:
    1. Any costs related to a spouse or dependent(s) that might travel with the employee or official must be identified. Such costs shall be the responsibility of the employee or official for payment. District resources may pay none of these costs nor may they be charged to the district credit card.
  8. Business Partnering:
    1. Sometimes the district collaborates with businesses to fund travel. Please notify the superintendent of such opportunities so that they can be coordinated with other efforts.
  9. Carpooling:
    1. In order to minimize travel expenses to the school district, all reasonable attempts should be made to carpool when traveling with a group.
  10. Car Rental, Using Own Vehicle, Use of District Owned Vehicle:
    1.  In order to minimize travel expenses to the school district, employees should utilize the most economical way to travel by comparing the cost to rent a car, the cost of mileage reimbursement to the employee, and the use of a district-owned vehicle. Employees should normally choose the least expensive option.

Approved:  01-09-12                 Reviewed: ___________           Revised: ____________

 

PrintFriendly and PDF
Stay informed Click here to sign up for email updates from MCSD, or subscribe to our RSS feed.
If you are having trouble accessing any portion of this website or its content please contact this number for assistance - 563-263-7223.