412 EXPENSE REIMBURSEMENT

I. PURPOSE

The purpose of this policy is to 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.

II. AUTHORIZATION

1. All school district business expenses to be reimbursed must be approved prior to the actual expense occurring by the supervising administrator. Such expenses to be reimbursed are meals and may include: transportation, lodging, registration fees, required materials, parking fees, tips, and other reasonable and necessary school district business-related expenses. The school district will not reimburse for sales tax incurred on what would have been tax exempt if purchased by the school district, a purchase made to a vendor that is a vendor of the school district or alcohol.

III. REIMBURSEMENT

A. Requests for reimbursement must be itemized on the official school district form or electronically and are to be submitted to the designated administrator within 30 days of the end of the fiscal year (June 30) of the expenditure. Detailed receipts for lodging, commercial transportation, registration, and other reasonable and necessary expenses must be attached. Requests for travel, registration, etc. will be processed after the date of occurrence in the event of a cancellation.

B. Reimbursement for meals may be claimed under the following circumstances unless grant award specifies guidelines:

1. Breakfast up to $10 including tip, providing the employee is required to leave his/her work location before 6:00 a.m. or is away from home overnight.

2. Lunch up to $15 including tip, providing the employee is in travel status more than 35 miles away from his/her work location or is away from home overnight.

3. Supper up to $25 including tip, providing the employee is required to return after 7:00 p.m. or is away from home overnight.

4. Employees shall not claim or be entitled to reimbursement for meals when meals are included in registration fees paid by the school district or for another employee.

5. Discretionary tips will be reimbursed up to 15%.

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

C. The requirements of this section apply to all expenses, regardless of where or how the items are purchased.

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.