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Board Policies

Chapter IV ~ Fiscal Management (Section 11)

Expense Reimbursements

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Reimbursement for expenses incurred by members of the Board of Trustees or by District employees while performing duties specified in the District job descriptions shall be made in accordance with applicable state and federal regulations and as approved by the Board.

Travel Reimbursements
Reimbursement for travel expenses incurred by Trustees or District employees shall be made only as provided for in the approved annual budget. In all instances, travel reimbursement to Trustees and District personnel shall be for expenses deemed absolutely necessary. Reimbursement for mileage shall be based on current IRS guidelines.

Travel by Trustees or by District personnel shall have the correct prior authorization in order to claim reimbursement. Trustees and the Superintendent shall have the approval of the Board. District personnel shall have the approval of the Superintendent or designee.

  1. In-District Mileage: Reimbursement for in-District travel required of personnel shall be reported through procedures established in the Business Office under the supervision of the Superintendent or designee.
  2. Travel by Trustees: Reimbursement for actual expenses for travel and for attendance at county, state, or national meetings shall be allowed for Trustees with the submission of itemized receipts and voucher.
  3. Travel by Administrators: Reimbursement for travel and for attendance at professional development/educational meetings shall be allowed to administrators as specified in Administrative Regulation District Travel Guidelines developed and maintained in the Business Office.
  4. Travel by Teachers (Professional Leave): Reimbursement for travel by teachers shall be as specified in Professional Leave Guidelines provided for in negotiated agreement between the Board of Trustees and the Cheyenne Teachers Education Association. The Professional Leave Guidelines are located in the office of the Director of Instruction and in all buildings.
  5. Travel by Administrators or Teachers on School Business: Reimbursement for travel by administrators or teachers as requested by their supervisor for purposes of school business shall be as specified in Administrative Regulation - District Travel Guidelines developed and maintained in the Business Office.
  6. Federal Program Travel: Reimbursement for travel by District personnel involved in federal programs shall be as specified in Federal Program Travel Guidelines located in the Division of Instruction.
  7. Student Activity Travel: Reimbursement for travel by District personnel acting as sponsors for student activities shall be as specified in the Laramie County School District Number One Activities Handbook.

Educational Reimbursement
Reimbursement for educational expenses incurred by personnel in classified units shall be as specified in guidelines developed as provided for in negotiated agreements between the Board of Trustees and the recognized representatives of the Paraprofessionals, Technical and Support Services, Transportation Unit, Nutrition Services, and Custodial Unit

Refreshments Reimbursement
Expenditures for group refreshments for employee or guest consumption for school-related functions shall be made only on written administrator approval, which shall be included with the request for reimbursement. Public funds may not be used for personal gain. 

Legal Reference - W.S.§ 9-3-102, 16-4-124, 21-3-111

Cross Reference - Chapter IV, Section 6, Purchasing; Chapter VII, Section 12, Educational Field Trips; Professional Leave Guidelines (available in each principal's office and in the Division of Instruction); Federal Travel Guidelines (available in Division of Instruction.)

Adopted 6/11/84
Revised 10/12/87, 7/8/91, 7/1/92, 7/1/95, 7/10/00, 7/1/02, 7/7/03, 6/20/05, 5/7/12

Administrative Regulation for Policy Chapter IV, Section 11 - Payment for Meals Partaken Within District Boundaries

  1. The District will pay the full expense of a meal when it is determined that the meal was an integral part of a meeting or when it is judged that to adjourn for a meal would cause an undesirable interruption to a meeting.

    The determination of the need for the District meal shall be the responsibility of the Superintendent of Schools or his designee. The administrator in charge of the meeting shall advise the business office in writing, if approval for the meal has been obtained.

  2. The cost of the meals charged within the District boundaries or on trips of one day or less duration shall be added to the pay records of the employee as additional income. (See Internal Revenue Code 162(a)).

Adopted 11/17/87
Revised 7/18/07

Administrative Regulation for Policy Chapter IV, Section 11 - District Travel Guidelines

  1. In-District Travel: Employees traveling in the District are reminded that no mileage may be claimed for travel to and from work.

    Reimbursable travel is travel that is authorized and essential to the business of the District. Reimbursement for in-District mileage will be based on that rate established by IRS guidelines.

    Persons not authorized for a monthly travel allowance must submit a record of trips and use appropriate Laramie County School District Number One mileage grids. If mileage grids are not available, odometer readings must be submitted. These readings are to be attached to a local purchase order and presented to the District Accounts Payable Office at the convenience of the employee. All reimbursement requests for the fiscal year must be in Accounts Payable by June 1.

  2. Out-of-District Travel: Mode of Transportation: When common carrier is used, the District may pay for the economy fare ticket in advance of the trip. An official fare receipt must be returned to Accounts Payable following the trip for verification and/or reimbursement if the ticket was not paid for in advance.

    Transportation may be chartered or contracted when approved by the Superintendent or designee. Justification shall be provided at the time of the request.

    If District vehicles are not available, private passenger vehicles may be used and will be reimbursed based on the rate established by IRS guidelines. Mileage shall be calculated on the basis of map mileage. Payment shall not exceed the cost of economy air fare when destination can be served by air (documentation shall be submitted to support the least cost alternative).

    When travelers are sharing the use of a privately owned vehicle in lieu of a common carrier, reimbursement is allowable only once. When the traveler elects, for personal preference, to use a privately owned vehicle in lieu of a common carrier, reimbursement for mileage and related costs may not exceed the amount charged for the most commonly used public carrier (e.g., economy airfare), plus applicable ground transportation expense to the authorized destination.

    Lodging, meals, and miscellaneous allowances will be allowed only for the time that would have been required to make the trip by the most common public carrier (documentation shall be submitted to support the least cost alternative).

    Any extra working days necessary for making the trip by privately owned vehicle over the number of days required to make the trip by common carrier will be charged to annual leave or other leave as determined by the supervisor.

    Necessary costs for parking fees, toll fees, taxi, and limousine fees will be reimbursed with a proper receipt. If receipt cannot be obtained, costs may be listed and sworn as true by the employee.  Reimbursements shall be limited to the least cost alternative.

    Mileage: Mileage claimed should be map miles or the odometer readings authorized by supervisor for the most direct route. For points traveled off main highways where mileage is not shown on the map, permission may be given by the Superintendent or designee for reimbursement for any additional side trips or terminal mileage (travel within a community) by using odometer readings. Reimbursement for District mileage will be based on that rate established by IRS guidelines.

    Toll Roads: Travel via toll roads can be a safer and faster means of travel and therefor is an acceptable expense, upon approval of supervisor and presentation of required receipts.

    Rental or Lease Car: Use of a rental or lease car may be authorized by the approving authority when it is essential to conduct Laramie County School District Number One business. Only one vehicle may be rented when two or more employees from the same department or school are attending the same conference or meeting. An employee traveling alone is restricted to an intermediate or smaller car (economy or compact). Exceptions to these restrictions may be approved by the Superintendent or designee in special situations such as unavailability of that specific size car or if the vehicles are needed to transport attendees.

    Employee Meals and Lodging Allowances: Employees authorized to travel on official business that extends beyond one day or is to a location more than 50 miles from their official domicile shall be entitled to either per diem allowances or reimbursement of actual lodging and meal expenses with approval of their supervisor.

    Employee Lodging: Lodging will be reimbursed with receipts listing the actual expenses incurred.  Additional internal controls to regulate lodging reimbursements in accordance with IRS regulations can be put in place by the Business Services department.

    Employee Meal Per Diem: A standard per diem meal amount allowed per government rate is allowed plus actual costs for lodging. For partial-day travel, either arriving at your destination or returning home, a 75 percent allowance of the per diem will be allowed. Some locations in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Locations qualifying for higher rates are listed in Appendix A of the Internal Revenue Service Publication #1542 or at www.gsa.gov/perdiem and must be authorized by a supervisor. If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest and use the standard rate allowed per government rate on your return day of travel.

    Per diem for one day travel (no overnight stay) will be processed as a benefit through payroll.

    Employee Registration Fees: Registration fees may be paid in advance.

    Student Travel: Student travel for activities and field trips is governed by regulations set forth in the Laramie County School District Number One Activity Handbook.

    Required Receipts: Receipts for lodging (actual expense basis) and incidental expenses are to be furnished and attached to the purchase order. Receipts are required when using a District credit card (with actual expense basis or per diem basis). Receipts are not required for meals (per diem basis) unless the cost exceeds the government rate per day, inclusive of tax and tip allowance not to exceed 15 percent.

    Non-Employee Travel: Travel for non-employees (i.e., consultants, etc.) is dictated by the contract agreement related specifically to that non-employee.

Adopted 6/11/84
Revised 7/28/86, 7/8/91, 7/1/92, 7/1/95, 7/10/00, 7/7/03, 6/20/05, 7/19/06, 7/18/07, 6/7/10, 5/7/12, 7/1/13

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