School District 25 Administrative Procedure
Administrative Procedure 3065
Promulgated: February 14, 2006
Expense Reimbursements for approved district travel will be reimbursed using the per diem method described in
Policy 3065 (Expense Reimbursements). The reimbursement for per diem shall be determined
using the following guidelines.
- All requests for travel will need to be approved in advance using the approved travel request form signed by the appropriate
supervisor and administrative personnel.
- Per diem will be reimbursed after the employee returns and completes the claim for reimbursement portion of the travel request
form and it is approved by the appropriate administrator and subsequently approved by the board of trustees. Any requests for
reimbursement received one week prior to the next scheduled board meeting will normally be included in the bills submitted to
the board for payment. Any exceptions to this procedure will need to be approved in advance by the superintendent or his
- The per diem amount is determined by IRS Publication 1542
and can vary based on your destination. This publication is updated every October and it will be made available to all district
employees. The current daily rate is listed in this publication and it is applicable to all locations not specifically listed
in this document. The district will inform all employees of this daily rate and any subsequent changes.
- The daily rate will be allocated between breakfast, lunch and dinner using a pre-determined formula. The current formula for per
diem is 19 percent for breakfast, 26 for lunch and 55 for dinner. The district will only reimburse for meals that are not
provided by the host.
- The current IRS regulations state that if your allowance for per diem is less than or equal to the appropriate federal rate that
allowance is not included as part of the employees pay in box 1 of the employees form W-2. Under the above regulation the
employee is considered to have accounted to the district for the amount of the per diem and receipts are not required. District
credit cards are not to be used for meals reimbursed under per diem.
- This procedure is not intended to apply to student activity travel and may not apply to bus drivers involved in this type of