BUSINESS TRAVEL AND EXPENSE REIMBURSEMENT

CROOK COUNTY SCHOOL DISTRICT Code: DLC-AR Adopted: 12/12/94 Revised/Readopted: 06/11/01 Revised/Readopted: 12/11/06 Revised/Readopted: 01/11/07 Revised/Readopted: 12/08/08 Revised/Readopted: 02/09/09 Revised/Readopted: 07/15/13 Revised/Readopted: 09/14/15 BUSINESS TRAVEL AND EXPENSE REIMBURSEMENT BUSINESS TRAVEL Business travel and related expense reimbursement for individuals traveling on approved district business will be governed by the following policies and procedures. Business travel expenses may include transportation fares, mileage, meals, lodging, and other related expenses. Individuals eligible to travel on district business under this policy include employees, approved volunteers, and board members. In order for travel-related costs to be considered reimbursable, expenses must meet the following criteria: Prior approval for the trip and related expenses must have been obtained, evidenced by a completed and approved purchase order. Expenditures must be directly attributable to district business purposes. Expenditures must be ordinary and necessary, which means common and accepted in the profession, and essential and appropriate in order to conduct business. Reimbursement requests must be supported by detailed receipts. Receipts must include line item detail rather than summary, and only allowable line items on the receipts will be included in the reimbursement payment. Summarized meal receipts will be denied reimbursement with no exceptions. Travel expense reimbursement requests must include dates, locations, dollar amounts, and business purposes of expenses. Mileage reimbursements for the use of a personal vehicle must include dates, number of miles traveled, locations, and purpose of travel. Reimbursement requests must be completed on the appropriate forms. Completed and approved forms must be received by the district office within 60 days after the expenses are incurred. Reimbursements processed after 60 days may become taxable to the employee, and due to the extra time and effort required to process taxable reimbursements, late requests will be denied reimbursement. Local Travel: Local travel is travel within the Central Oregon area that does not reasonably require a non-local overnight stay. Expense reimbursements for local travel are limited to transportation and meal* costs. This includes either mileage for personal vehicle use or fuel and maintenance costs for district-owned vehicles. No lodging expenses will be reimbursed for local travel. Meal reimbursements during local travel are allowed if the travel requires an employee to be away from home for a period of time that would reasonably require a meal, which is to be determined by the employee s supervisor before the travel occurs. *Reimbursements for meals incurred during local travel are taxable income, and will be processed through the payroll system. Mileage reimbursements for distances between district buildings will be determined using the chart below. Locations not listed on the chart will be reimbursed using actual miles as tracked on the vehicle s odometer. The following chart updated 8/27/15. POLICY #: DLC-AR EXPENSE REIMBURSEMENT 1-5

Location HS MS BB CR Bro PB Paulina CS Pioneer D.O. Transp Maint HS - 0.5 1.6 0.9 47.8 11.8 54.8 0.8 0.9 0.9 2.5 0.8 MS 0.5-1.0 0.4 47.2 11.4 55.3 0.3 0.4 0.4 2.1 0.3 BB 1.6 1.0-1.3 48.0 12.1 55.9 1.3 1.1 0.6 2.6 1.2 CR 0.9 0.4 1.3-46.8 11.0 55.7 0.7 0.2 0.8 1.7 0.1 Bro 47.8 47.2 48.0 46.8-50.6 57.6* 47.5 46.9 47.5 47.1 47.0 PB 11.8 11.4 12.1 11.0 50.6-66.6 11.7 11.0 11.6 11.4 11.1 Paulina 54.8 55.3 55.9 55.7 57.6* 66.6-55.5 55.7 55.4 57.4 55.6 CS 0.8 0.3 1.3 0.7 47.5 11.7 55.5-0.7 0.7 2.4 0.6 Pioneer 0.9 0.4 1.1 0.2 46.9 11.0 55.7 0.7-0.6 1.7 0.1 D.O. 0.9 0.4 0.6 0.8 47.5 11.6 55.4 0.7 0.6-2.1 0.7 Transp 2.5 2.1 2.6 1.7 47.1 11.4 57.4 2.4 1.7 2.1-1.8 Maint 0.8 0.3 1.2 0.1 47.0 11.1 55.6 0.6 0.1 0.7 1.8 - * PA to Bro via Van Lake Rd Non-Local Travel: Non-local locations are defined as those distant enough to require at least one overnight stay away from home in the pursuit of business on a temporary basis. Reimbursable expenses for travel to a non-local location may include transportation fares, mileage, meals, lodging, and other related expenses such as toll charges or parking fees. Transportation Costs: Estimated costs related to travel outside of the school district must be analyzed in advance to determine the most cost-effective and reasonable form of transportation, comparing mileage reimbursement costs, airfare costs, vehicle rentals, taxis and shuttles, etc. The lowest cost method of travel must be chosen except in cases of justifiable exception, to be approved by the supervising administrator. Examples of allowable transportation costs include: Airfare Bus, taxi, or shuttle Rental vehicle Mileage reimbursement for private vehicle use Fuel reimbursement for district-owned vehicle use Meals: 1. Allowable meal expenses include food, non-alcoholic beverages, taxes, and gratuities, all of which must be itemized on the receipt. 2. Gratuities 15% will be reimbursed in an amount up to 15% of the cost of the meal and beverage. Gratuities above this amount will be deducted from the reimbursement payment. 3. Meals will be reimbursed at actual cost, not to exceed the maximum allowance. The total maximum dollar amount allowed per meal will be based on the State of Oregon per diem allowance (http://www.gsa.gov). If a specific location is not listed, the nearest listed location will be used. Amounts above the maximum allowance for any meal will be deducted from the reimbursement payment. POLICY #: DLC-AR EXPENSE REIMBURSEMENT 2-5

4. Non-allowable expenses include, but are not limited to, alcoholic beverages, dessert, gratuities above 15%, and costs for persons not on district business. Non-allowable costs will be deducted from the reimbursement payment. NOTE: consumption of alcohol in the presence of students, or while responsible for students, is forbidden and will be handled as a disciplinary issue according to applicable District policies. Lodging: The District expects diligent selection of hotel rooms that provide adequate personal safety and cleanliness, reasonably close proximity to event activities, and reasonable commercial rates. When multiple choices are available, the lowest cost accommodations must be chosen. Use of District-Owned Vehicles: Staff members may use district-owned vehicles when available and practical. Use of Private Vehicles: Privately-owned vehicles may be used in conducting business travel if no students are being transported. Refer to policy EEBB. Mileage costs will be reimbursed on a per-mile basis using the Standard Mileage Rate for business travel as determined by the IRS. This rate is intended to cover all of the fixed and variable costs of operating an automobile, such as fuel, tire wear, insurance, maintenance, etc., and these costs are not separately reimbursable. It is the responsibility of the driver of the vehicle to insure the vehicle with auto insurance coverage that meets or exceeds Oregon statutory minimums. The driver s auto insurance policy is considered primary coverage. When multiple individuals are traveling to the same location, the administrator or director has authority to direct consolidated travel arrangements and designate an individual driver who will receive mileage reimbursement. Individuals choosing to travel separately for his/her own convenience will not receive mileage reimbursement. Personal Convenience or Enjoyment Expenses incurred for personal convenience or enjoyment while traveling on district business are not reimbursable. The examples below are designed to illustrate the policy, and while not all-encompassing, should be used as guidance for determining whether certain expenses are reimbursable. An individual traveling on district business must stay in a non-local location overnight, and desires to incorporate a family vacation on two of the days following the business event. The individual brings his/her spouse and children, and the family stays two additional nights. The allowable lodging costs would only include the first night, and only at a single room rate. The individual must provide documentation of what the single room rate would have been, along with documentation of actual costs incurred. An individual traveling on district business is traveling to a non-local location, and meets with a friend. The individual buys an expensive dinner, and leaves a large tip. The reimbursement payment for this meal will include only the meal and non-alcoholic beverage costs for the individual on district business, only 15% gratuity, and a grand total of only up to the maximum dollar amount allowed (see Meals above). An individual attends an approved event at a non-local location that happens to be somewhat near family members. The individual travels three hours in his/her personal vehicle on Thursday evening, and attends an all-day event on Friday. Then he/she travels another hour to visit with family members on Saturday, and returns home on Sunday. Allowable mileage expenses for this trip include the mileage to the event, multiplied by two (for the round trip). Allowable meal expenses include dinner on Thursday, and breakfast, lunch, and dinner for Friday (if not provided at the event). The travel for the extra mileage to visit the family members is not allowed, and the meals for Saturday and Sunday are not allowed because the individual would be reasonably expected to have returned home on Friday evening. An individual attends an approved two-day event at a non-local location. On the evening of the first day, the individual decides to takes a taxi to watch a movie with several other colleagues who are also attending the business event. The cost of the taxi and the movie are for personal POLICY #: DLC-AR EXPENSE REIMBURSEMENT 3-5

enjoyment, and are not necessary to district business, and are therefore not reimbursable expenditures. Travel Advances To prevent financial hardship to individuals traveling away from home on business, the district may provide advance payments to cover the costs incurred while traveling. Requests for advance funding must be made no less than 10 days before departure. Requests must include detailed information regarding the estimated costs expected. There must be a reasonable relationship between the amount of the advance and the estimated expenses to be incurred. Advance funds will be provided in the form of a check, not more than 30 days prior to the departure date. Return of unspent money and detailed receipts must be returned to the district office no later than 30 days after the date of return from traveling. Individuals must properly account for all money spent: o If there is money left over, the total amount of detailed receipts, minus any disallowed expenses, plus the remaining cash returned, must equal the exact amount of the advance check. o If the individual spent more than the amount of the advance on allowable expenditures, a reimbursement to the individual may be requested. The total dollar amount of all detailed receipts, minus disallowed expenditures, must exceed the total of the original advance. If an individual fails to substantiate expenses, or does not do so in a timely manner, the advance will be considered taxable income and will be subject to income taxes. Corporate Credit Card The District Office administers a corporate credit card account that can be used to pay for some advance travel expenses and to reserve hotel rooms. Upon completion and approval of a purchase order, District Office staff can make reservations or purchases on the corporate credit card with information provided by the individual(s) making the travel arrangements. Travel Time Non-Exempt (hourly) employees may be entitled to additional pay when travel is necessary to perform job functions. It is the employee s responsibility to record and report the appropriate hours on his/her timesheet in order to be compensated for travel time. The supervising administrator responsible for approving travel time should consider the additional costs that may be incurred due to travel time before approving travel requests. Daily Work Activity Time spent traveling as part of an employee s daily work activity is considered paid work time and should be included in the total hours recorded on the employee s timesheet. This includes travel from one job site to another, travel to perform work-related errands, and travel to attend required meetings. This does NOT include travel from home to work or from work to home. Overnight Stays Travel by an employee which requires a non-local overnight stay is considered paid work time only during the employee s regular working hours. The definition of regular working hours is the hours of the day that correspond with the employee s normal schedule, excluding normal meal periods, and includes normally scheduled days off. Example: An employee is regularly scheduled to work from 8:00 a.m. to 5:00 p.m. Monday through Friday with a lunch break from 12:00 to 1:00. His employer sends him to a conference in Seattle, so he travels from Redmond to Seattle on an 11:00 a.m. flight on Sunday and arrives at his hotel at 1:30 p.m. He then attends the 7-hour conference from 8:30 a.m. to 3:30 p.m. on Monday. He flies back to Redmond on a 4:30 p.m. flight on Monday after the conference. In this case, Edgar would be compensated for the following: 1.5 hours on Sunday (11:00 a.m. to 1:30 p.m., minus his normal 1-hour lunch break) POLICY #: DLC-AR EXPENSE REIMBURSEMENT 4-5

8 hours on Monday (7 hours for the conference, plus travel time, but only up to his normally scheduled work time of 5:00 p.m.). If the total paid time exceeds 40 hours in a week (Sunday through Saturday), the hours above 40 will be considered overtime rate only if the educational event, licensure, etc. is specifically required as a condition of employment in the job description for the employee s current position. Otherwise, the regular rate of pay will be used for all hours paid, including those above 40 hours. If the hours above 40 meet the criteria above to be considered overtime, the employee may elect comp time instead of overtime. EXPENSE REIMBURSEMENT Employees, volunteers, and board members may occasionally incur expenses due to purchasing goods or services on behalf of the District. Normal District purchasing procedures should be followed whenever possible, with payment made by the District instead of by an individual. However, in some cases it may be impractical or unfeasible for the District to process advance payment for certain expenditures, in which case individuals may be authorized by an administrator or director to make purchases on behalf of the District with expectation of reimbursement. In order for purchases to be considered reimbursable, expenses must meet the following criteria: Prior approval for the expenses must have been obtained, evidenced by a completed and approved purchase order. Documentation must be made in the purchase order explaining the reasons for purchase by an individual, rather than following normal District purchasing procedures. Expenditures must be directly attributable to district business purposes. Expenditures must be ordinary and necessary, which means common and accepted in the profession, and essential and appropriate in order to conduct business. Reimbursement requests must be supported by detailed receipts. Receipts must include line item detail rather than summary, and only allowable line items on the receipts will be included in the reimbursement payment. Expenditures for services should only be paid by an individual in extreme circumstances. If such circumstances warrant payment by an individual, that individual must obtain an IRS Form W-9 from the service provider and forward the completed form to the District Office. Reimbursement requests must be completed on the appropriate forms. Completed and approved forms must be received by the district office within 60 days after the expenses are incurred. Reimbursements processed after 60 days may become taxable to the employee, and due to the extra time and effort required to process taxable reimbursements, late requests will be denied reimbursement. POLICY #: DLC-AR EXPENSE REIMBURSEMENT 5-5