Adoption Date: 06/22/2021

History: 11/23/21(reviewed), 11/29/22 (reviewed), 10/24/23 (reviewed), 10/8/24 (reviewed), 2/11/25 (updated)

As an elected public official, the board member is a public servant who serves without compensation for the board member's time spent as a board member. 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, board member must submit a detailed receipt indicating the date, purpose and nature of the expense for each claim item except where reimbursements are determined by the IRS rate for  meals and incidentials.

All travel arrangements, including flights, hotels and rental cars must be made through the district’s centralized travel platform. Failure to comply may result in non-reimbursement of expenses. Reimbursement will be made within the district’s normal payment cycle for all expenditures which is the 2nd and 4th Tuesday of each month. 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.

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 annual approved IRS rate. Pre-approved expenses for transportation outside of three-hundred miles must be booked using the district's centralized travel platform.

Reimbursement for meals and arrangements, including flights, hotels and rental cars must be made through the district’s centralized travel platform. Failure to comply may result in non-reimbursement of expenses. 

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.

Policy References:

Legal Reference:    

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

Cross Reference:    

203             Board of Directors' Conflict of Interest
705.2          Credit and Procurement Cards