412-Expense Reimbursement

Rationale	Date Approved/Revised
The district shall identify school district business expenses that involve initial payment by an employee and qualify for reimbursement from the school district, and to specify the manner by which the employee seeks reimbursement.	6/22/10 Revised: 5/21/19

1)  Authorization

 

a)                All school district business expenses to be reimbursed must be approved by the supervising administrator.  Such expenses to be reimbursed may include transportation, meals, lodging, registration fees, required materials, parking fees, tips, and other reasonable and necessary school district business-related expenses.

 

2) Reimbursement

 

a)            Requests for reimbursement must be itemized on the official school district form and are to be submitted to the designated administrator.  Receipts for lodging, commercial transportation, registration, and other reasonable and necessary expenses must be attached to the reimbursement form.

 

b)            Automobile travel shall be reimbursed at the mileage rate set by the Internal Revenue Service or as provided in the employee’s contract.  Commercial transportation shall reflect economy fares and shall be reimbursed only for the actual cost of the trip.  For out-of-state travel, the rate paid will be the tourist airline fare.  If a private car is used for out-of-state travel, the amount paid will be the lesser of the airfare as indicated or the actual mileage at the approved rate.

 

c)                The Mileage and Conference Expense Report must be used to report travel expenses and must clearly state the type of expenditures incurred and the reason for the expenditure.  This information should include the date, place visited, reason for the trip, and actual costs for mileage and other expenses.

 

3)  Airline Travel Credit      

 

a)                Employees utilizing school district funds to pay for airline travel are required to ensure that any credits or other benefits issued by any airline accrue to the benefit of the school district rather than the employee.

 

        1.            To the extent an airline will not honor a transfer or assignment of credit or benefit from the employee to the school district, the employee shall report receipt of the credit or benefit to the designated administrator within 90 days of receipt of the credit or benefit.

 

        2.            Reports of the receipt of an airline credit or benefit shall be made in writing and shall include verification from the airline as to the credit or benefit received.  Reimbursement for airline travel expenses will not be made until such documentation is provided.

 

b)                Employees who have existing credits or benefits issued by an airline based upon previously reimbursed airline travel for school district purposes will be required to utilize those credits or benefits toward any subsequent airline travel related to school district purposes, prior to reimbursement for such travel, to the extent permitted and/or feasible.

 

c)                The requirements of this section apply to all airline travel, regardless of where or how the tickets are purchased.

 

4)  Request Procedure

 

a)                All requests for travel reimbursement from the building level must be approved by the building principal and the appropriate Director.  Requests by district office staff must be approved by the immediate administrative supervisor and the appropriate Director.  Staff development guidelines must be followed when staff development funds are approved for travel.    

 

5)  Establishment of Directives and Guidelines             

 

a)                The superintendent shall develop a schedule of reimbursement rates for school district business expenses, including those expenses requiring advance approval and specific rates of reimbursement.  The superintendent shall also develop directives and guidelines to address methods and times for submission of requests for reimbursement.

 

Adoption and Revision History	Incorporated Policies
412 EXPENSE REIMBURSEMENT (This policy adopted:  June 24, 1997; rescinded:  June 22, 2010)	MSBA 412
EM-020.27  EXPENSE REIMBURSEMENT This policy adopted:  June 22, 2010
412 EXPENSE REIMBURSEMENT This policy revised:  May 21, 2019

 

Administrative Rule, Regulation and Procedure: EMP-020.27 – Travel Reimbursement Administrative Procedures

 

Legal References:                 Minn. Stat. § 15.435 (Airline Travel Credit)

Minn. Stat. § 471.665 (Mileage Allowances)

Minn. Op. Atty. Gen. 1035 (Aug. 23, 1999) (Retreat Expenses)

Minn. Op. Atty. Gen. 161b-12 (Aug. 4, 1997) (Transportation Expenses)

Minn. Op. Atty. Gen. 161B-12 (Jan. 24, 1989) (Operating Expenses of Car)

 

Cross References:                MSBA/MASA Model Policy 214 (Out-of-State Travel by School Board Members.)