School District 25 Administrative Procedure

Expense Reimbursements

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.

  1. 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.
  2. 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 designee.
  3. 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.
  4. 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.
  5. 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.
  6. This procedure is not intended to apply to student activity travel and may not apply to bus drivers involved in this type of travel.