Adoption Date: 06/22/2021
History: 02/22/22 (reviewed), 12/13/22 (reviewed), 12/12/23 (updated), 2/11/25 (reviewed)
This policy applies to all employees traveling on behalf of the school district and performing approved school district business.
Per Diem Reimbursement
Employees will be reimbursed for meal and incidental expenses based on a per diem rate, eliminating the need for detailed receipts. Reimbursement is subject to the GSA per diem rates for the current fiscal year for the area(s) in which travel occurs, found here: https://www.gsa.gov/travel/plan-book/per-diem-rates
Prior to reimbursement of actual and necessary expenses for lodging, airfare, or rental car fees, 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 or designee 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.
Travel outside the school district must be pre-approved. Pre-approval will assess the necessity, reason, and estimated cost of travel.
Travel by Employees
For employees other than the superintendent, travel is approved by the superintendent or their designee.
Per Diem Rates
Per diem rates will be determined based on the destination and duration of the travel, along with accounting for any meals provided to traveling employees as a component of a professional program attended by the employee (e.g., lunch provided at a conference), in line with federal per diem guidelines. Per diem rates are determined based upon the destination(s) and duration of travel, per federal GSA per diem guidelines: https://www.gsa.gov/travel/plan-book/per-diem-rates
For travel within three-hundred miles of the district administrative office, reimbursement will be provided at the district-approved IRS rate per mile when using personal vehicles. If a district vehicle is available, it should be used.
Employees required to travel between district buildings for work may be reimbursed at the district-approved IRS rate per mile.
Travel Allowance Taxation
In-school district travel allowances received by employees will be reported as taxable income on the employee’s W-2 form, as per the Internal Revenue Code.
The superintendent or designee is responsible for developing administrative regulations regarding per diem rates, in-school district travel allowances, and the use of district vehicles. These regulations will include the necessary forms for reimbursement and procedures for travel approval both inside and outside the school district.
In exceptional cases, the superintendent or designee may approve reimbursements outside of the standard per diem rates. Documentation explaining these exceptions will be maintained in the school district’s records.
Responsibility and Oversight
The board will review in-district travel by the superintendent or their designee through the audit and approval process. The responsibility for approving travel within the school district lies with the superintendent or designee.
Iowa Constitution, Art. III, § 31.
Iowa Code §§ 70A.9-.11.
216.3 Board of Directors' Member Compensation and Expenses
302.6 Superintendent Professional Development
303.7 Administrator Professional Development
705.2 Credit and Procurement Cards
904.1 Transporting Students in Private Vehicles