216.03 - Compensation of Expenses

Policy 216.03: Board of Directors' Member Compensation and Expenses 

 

As an elected public official, the board member is a public servant who serves without compensation. Board members will be reimbursed for actual and necessary expenses incurred in the performance of their official duties. 

Prior to reimbursement of actual and necessary expenses, the board member must submit a detailed receipt indicating the date, purpose and nature of the expense for each claim item. Failure to provide a detailed receipt will make the expense non reimbursable. Personal expenses will be reimbursed by the board member to the school district no later than ten working days following the date of the expense. In exceptional circumstances, the board may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances will be maintained as part of the school district's record of the claim.

Meals shall be reimbursed, when an employee is in ‘overnight status’ per Internal Revenue Service guidelines with reimbursement up to $40 per day with detailed receipt.  The Superintendent may authorize above these limits for unusual circumstances.

It is the responsibility of the board secretary to compile the expenses of board members and bring them to the board for audit and approval in the same manner as other claims of the school district. It is the responsibility of the board to determine through the audit and approval process of the board whether the expenses incurred by a board member are actual and necessary expenses incurred in the performance of their official duties.

Travel outside of the school district must be pre-approved. Pre-approved expenses for transportation within three- hundred miles of the central administration office of the school district will be by automobile. If a school district vehicle is not available, the board member will be reimbursed at the rate consistent with IRS federal amount per mile. Pre-approved expenses for transportation outside of three-hundred miles will be by public carrier. Reimbursement for air travel will be at the tourist class fares. Should a board member choose to travel by automobile, reimbursement will be limited to the public carrier amount. Pre-approved expenses for transportation in a rental car is limited to the cost of a Class "C" rental car at a medium priced agency unless the number of board members traveling on behalf of the school district warrant a larger vehicle. Travel inside the school district in the board member's personal vehicle will be reimbursed at the rate consistent with IRS federal amount per mile.

 

Legal Reference: Iowa Code §§ 68B; 277.27; 279.7A, .8, .32.

 

Approved: June 17, 2024

Reviewed: April 23, 1980; September 18, 1989; September 20, 2010; June 18, 2012, June 20, 2016, March 4, 2019

Revised: June 17, 2024