Employees may use Wapello Community School District credit cards and/or procurement cards (p-cards) for the actual and necessary expenses in the performance of work-related duties. Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to travel expenses related to professional development or fulfillment of required job duties, fuel for school district transportation vehicles used for transporting students to and from school and school-sponsored events, payment of claims related to professional development of the board and employees, and other expenses required by employees and the board in the performance of their duties.
Employees and officers using a school district credit or procurement card must submit a detailed itemized receipt in addition to a credit or procurement card receipt indicating the date, purpose, and nature of the expense for each claim item. Failure to provide a proper receipt shall make the employee responsible for expenses incurred. Those expenses shall be reimbursed to the school district no later than ten working days following the use of the school district's credit or procurement card. In exceptional circumstances, the superintendent or board may allow a claim without proper receipt. Written documentation explaining the exceptional circumstances shall be maintained as part of the school district's record of the claim.
The school district may maintain a school district credit or procurement card for actual and necessary expenses incurred by employees and officers in the performance of their duties. The superintendent may maintain a school district credit or procurement card for actual and necessary expenses incurred in the performance of the superintendent's duties. The transportation director may maintain a school district credit or procurement card for fueling school district transportation vehicles in accordance with school policy.
It shall be the responsibility of the superintendent to determine whether the school district credit or procurement card use is for appropriate school business. It shall be the responsibility of the board to determine through the audit and approval process of the board whether the school district credit or procurement card use by the superintendent and the board is for appropriate school business.
The superintendent shall be responsible for developing administrative regulations regarding actual and necessary expenses and use of the school district credit or procurement card. The administrative regulations shall include the appropriate forms to be filed for obtaining a credit or procurement card.
Legal Reference: Iowa Constitution, Art. III, 31.
Iowa Code 279.8, .29, .30
281 I.A.C. 12.3(1)
Cross Reference: 216.3 Board of Directors' Member Compensation and Expenses
401.7 Employee Travel Compensation
Approved: 6/12/1995
Reviewed: 02/14/2008; 10/12/11; 9/14/16; 9/1/21
Revised: