Adopted: MSBA/MASA Model Policy 412 Orig Revised: February 17, 2011 Rev. 2008

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1 Adopted: MSBA/MASA Model Policy 412 Orig Revised: February 17, 2011 Rev EXPENSE REIMBURSEMENT (Note: School districts are required by statute to have a policy addressing these issues) I. PURPOSE This policy shall apply to all employees and elected officials of the Waubun Independent School District #435. All requests for reimbursement shall be submitted for approval within ninety (90) days of occurring to be considered. Any claim filed after the ninety-day time frame may not be paid. The School Board, with recommendation from the superintendent must approve all exceptions. Requests for exceptions shall be submitted in writing to the superintendent with explanation. II. TRAVEL, TRAINING, AND CONVERENCE REQUESTS AND APPROVAL It is the superintendent's responsibility to remain within the travel, training, and conference allocation in the current year's budget. III. TRAVEL AUTHORIZATION GUIDELINES In order for the superintendent to determine the type of travel that is most valuable to the improvement of the school district operations, the following guidelines are established: 1. The cost of the conference, seminar, training, program, and related travel must be within the annual travel expense budget appropriation approved by the School Board. 2. The Superintendent should evaluate the appropriate number of personnel that are needed for the conference, seminar, or training program. 3. A demonstration should be made showing that this particular event is important to the improved operations and functions of the School District. 4. Evaluations and recommendations should be submitted to the Superintendent after such event. IV. AUTHORIZED EXPENSE 1. Privately Owned Automobile--employees may be reimbursed for traveling on official district business with a private automobile at the prevailing mileage rate

2 2. Parking--employees using private automobiles and district vehicles shall be reimbursed on an actual expense basis for parking. Receipts for such payments shall be submitted with the expense reimbursement request. 3. Out of Area Travel--Payment for expenses for transportation by personal vehicle for out of area travel shall be made on the basis of a single coach airfare or actual mileage, which ever is less. When personal vehicles are used in driving to out of area locations not available by commercial transportation, travel reimbursement shall be made on an actual mileage basis. 4. Commercial Transportation--Employees may travel in-state and out of area by commercial transportation when authorized by the superintendent. Air transportation shall be by coach class unless such space is not available or for special circumstances when in flight meeting or conferences have been arranged. 5. Car Rental--Employees may use a rental vehicle at District expense only when previously authorized by the Superintendent or in an emergency. When using rental vehicles, the lowest possible rate shall be used. 6. Taxi--Payment for taxi or limousine services when on district business and no private vehicle is available or authorized. 7. Lodging, Meals, and Incidentals--Employees must claim reimbursement for lodging, meals and incidentals at actual cost if below maximum allowable reimbursement. a) Charges for lodging will be reimbursed for the formal start of the conference seminar, meeting, etc. and those nights when the event is actually in session. The night prior to the formal start of the conference shall be reimbursed if conference starting time requires so with prior approval of the Superintendent. Receipts shall be submitted for reimbursement. b) Expenses including lodging, meals, etc. will be reimbursed up to maximum limits as established by Board resolution including tax and tip (refer to item # 4 under travel away from community). c) In case of meal expenses incurred for a meeting in town or locally, it shall be the responsibility of the Superintendent to review the expense report and assure that the expense is not a substitute for that which would normally be incurred by the employee in the day-to-day personal expenses. d) In the event that meals are included in any registration or tuition fee, other charges for meals shall not be allowable unless accompanied by a written explanation. e) At no time, under any circumstances, shall any liquor or alcoholic beverages be charged to the district. f) Conference meal packages may exceed maximum meal allowance. V. TRAVEL EXPENSES OF SPOUSE OR OTHER MEMBERS OF THE FAMILY If an employee's spouse or family accompanies him or her on a district business trip, any portion of the expenses attributable to the spouse or family member's travel, meals, lodging, etc., are in no circumstances reimbursable business expenses

3 Lodging will be reimbursed at the single rate cost for the employees, unless prior approval is received from the superintendent. VI. TRAVEL AND MISCELLANEOUS EXPENSE CLAIM An expense claim, in order to be considered for reimbursement, shall be prepared after return from travel and presented to the Superintendent for approval. Bills and receipts shall be attached, when required. 1. All bills will be dated the day they are received within the office. 2. Attending Conference or Meeting--attach copy of the agenda 3. To comply with the Department of Revenue ruling, all meal reimbursements will be taxable, except on an overnight stay. Overnight stay should be stated so that meals will not be taxed. 4. Mileage payable: If a District vehicle is not available you receive IRS rate (for use of personal vehicle); if a District vehicle is available and declined, you will receive 80% of IRS rate (for use of personal vehicle). The Superintendent will approve requests. 5. Emergency situations on submitting expense claims will be handled by the Superintendent. VII. LECTURES, MEETING AND TRAINING PROGRAMS; GENERAL Attendance at lectures, meeting, training programs and similar activities will not be counted as working time if these criteria are met: 1. Attendance is voluntary 2. The course, lecture, or meeting is not directly related to the employee's job 3. The employee does not perform any productive work during such attendance. VIII. HOME TO WORK: ORDINARY SITUATION An employee who travels from home before his/her regular workday and returns to his/her home at the end of the work day is engaged in ordinary home to work travel which is a normal incident of employment. This is true whether the employee works at a fixed location or at different job sites. Normal travel from home to work is not work time. IX. TRAVEL AWAY FROM COMMUNITY Travel that keeps an employee away from home overnight is travel away from home. Travel away from home is clearly work time when it cuts across the employee's workday. The employee is simply substituting travel for other duties. The time is not only hours worked on regular working days during normal working hours, but also during the corresponding hours of non working days. Thus, if an employee regularly 412-3

4 works from 8:00 am to 4:30 pm, from Monday through Friday, the travel time during these hours is work time on Saturday and Sunday as well as on the other days. Regular mealtime is not counted. Travel time is at the discretion of the Superintendent. 1. Breakfast will be reimbursed if overnight stay prior to leave or conference, meeting, etc. prior to 6 am. 2. Noon meals can be claimed only if the employee is in travel status and is performing required work more than 30 miles from his/her work site and the conference, work, etc., extends over the normal noon meal period. 3. Dinner reimbursement may be claimed only if the employee is away from his/her home in a travel status overnight or is required to remain in travel status until after 6 pm. 4. Reimbursement Amount: Maximum reimbursement for meals including tax and gratuity shall be (Receipts not required for in-state travel): TRAVEL DAY *COUNTY METRO AREAS Breakfast $6.00 Breakfast $11.00 Lunch.$9.00 Lunch.$14.00 Dinner..$15.00 Dinner $ Out of state travel (excluding ND) maximum of $60 with receipts. (*Anoka, Hennepin, Ramsey, Washington, Carver, Dakota, Scott and City of Duluth) X. 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 for 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

5 Legal References: Cross References: Minn. Stat (Airline Travel Credit) Minn. Stat (Mileage Allowances) Minn. Op. Atty. Gen (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) MSBA/MASA Model Policy 214 (Out-Of-State Travel by School Board Members