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401.7 Employee Travel Compensation

Code No. 401.7




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. The school district maintains travel expense reimbursement guidelines for in-state and out-of-state travel. These guidelines delineate the maximum amounts to be reimbursed for lodging, meals, mileage and other travel-related expenses. These guidelines are approved annually by the board, or as needed.


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 superintendent.


Reimbursement for actual and necessary expenses may 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.


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 the rate in the district travel guidelines. 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 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.


NOTE: This policy contains auditor's requirements for a travel compensation policy, including incidental vehicle use, reimbursement by employees for personal use, travel between attendance centers and taxation of additional compensation. As a result, most of the language of the policy is mandatory.

Legal Reference:     
Iowa Constitution, Art. III, § 31.
Iowa Code §§ 70A.9-.11 (2013).
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: 9-23-2015