View Policy / Procedure

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. GENERAL STATEMENT

Moorhead Area Public Schools pays for approved travel, professional meeting and conference expenses subject to district travel policies, budget allocations, negotiated labor agreements and individual contracts (refer to Administrative Procedure 412.1: Travel Request and 412.2 Reimbursement Form). Prior approval must be obtained by submission of Administrative Procedure 412.1 to the appropriate supervisor. Reimbursement requests must be submitted within 60 days of the event per IRS regulations.

III. AUTHORIZATION

All school district business expenses to be reimbursed must be approved by the supervising administrator prior to travel. Such expenses to be reimbursed may include transportation, meals, lodging, registration fees, required materials, parking fees, tips, and other reasonable and necessary school district business-related expenses.

IV. REIMBURSEMENT 

Requests for reimbursement must be itemized on the official school district form and are to be submitted to the designated administrator. Itemized receipts for lodging, commercial transportation, registration, and other reasonable and necessary expenses must be attached to a completed Administrative Procedure 412.1 Travel Request and 412.2 Reimbursement Form.

Advance travel expense monies may be obtained upon submission of  Administrative Procedure 412.1: Travel Request and 412.2 Reimbursement Form.

V. APPROVED EXPENSES

A. Registration:

Registration materials must be submitted to the requester's supervisor for approval prior to registration. Approved registration fees are reimbursed in full upon submission of a receipt.

B. Transportation:

1. Rental vehicles from the district's approved vendor are to be used for trips within distances deemed appropriate by supervisors. Upon proper approval, the full cost of a rental vehicle, including fuel and insurance, will be paid by the school district. Shuttle, limousine, or taxi expenses are included as reimbursable expenses as approved.

2. Private Automobiles: 

When a rental vehicle is not available, individuals are reimbursed for the use of private automobiles at the IRS-approved rate. If commercial air service is available, the mileage reimbursement may not exceed the cost of round trip airfare, based on the lowest fare available at the time planning is initiated. When an approved rental vehicle is available, the private vehicle reimbursement rate is 50 percent of the IRS approved rate unless otherwise specified in a negotiated labor agreement or a separate employee contract.

3. Airline Travel Credit: 

Air travel arrangements are to be made by the assigned administrative assistant. The administrative assistant will use the district's approved travel management coordinator for air travel.

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 of benefit from the employee to the school district, the employee shall report receipt of the credit or benefit to the department of business services.

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.

4. Parking: 

Parking fees at airports, hotels and conference sites will be paid by the school district for approved travel. 

C. Lodging:

Actual lodging expenses, including applicable taxes, will be paid by the school district for approved travel. Incidental lodging expenses are to be paid by the employee. These include but are not limited to personal telephone calls, in-room movies and laundry. Lodging expenses in the Moorhead area are reimbursable only when supervising students as part of an approved activity. 

1. Employees utilizing school district funds to pay for lodging are required to ensure that any credits or other benefits issued by any hotel accrue to the benefit of the school district rather than the employee.

2. To the extent a hotel will not honor a transfer or assignment of credit of benefit from the employee to the school district, the employee shall report receipt of the credit or benefit to the department of business services. 

D. Meals:

Meals, including gratuities, are reimbursed according to Administrative Procedure 412. 2: Meal Reimbursement for Travel, Professional Meetings and Conferences.

Reimbursement for meal expenses should not be submitted when meals are included with the conference registration. If the meeting location necessitates meal expenses in excess of the allowable limits, the Superintendent or designee may approve additional reimbursement upon request. 

E. Paid travel time:  

Paid travel time for out-of-state conferences/meetings shall be limited to the dates of the conference/meeting plus one day before and one day after the conference/meeting upon supervisor approval.

All paid travel time will be paid in accordance with state and federal law.

F. Sales Tax

A. The school district is exempt from paying Minnesota sales tax on most items. To avoid paying sales tax, a purchase order or procurement card should be used.

B. Sales tax will only be reimbursed for items not exempt from sales tax per the Minnesota Department of Revenue (e.g. meals, lodging, and sales tax paid to states other than Minnesota).

V. VOLUNTEER TRAVEL REIMBURSEMENT

Volunteers who travel on school district business will have their expenses reimbursed in the same manner as staff or Moorhead School Board members. The administrator in charge of arranging the volunteer's travel ensures reimbursement forms, including receipts, are properly submitted for payment.

Cross References:
Moorhead School Board Policy 214: Out-of-State Travel by School Board Members