Employees traveling on behalf of the District and performing approved 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.

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 District by employees is approved by the building principal or supervisor.

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, other than a credit card 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 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 36 cents per mile.

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 36 cents per mile.  It is the responsibility of the superintendent 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 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 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 (2003).

1980 Op. Att’y Gen. 512.

Cross Reference:

401.14 Credit Cards

904.1 Transporting Students in Private Vehicles

Approved: April 27, 2009

Reviewed: October 14, 2013

Revised: