DKC: EXPENSE AUTHORIZATION AND REIMBURSEMENT

The School Committee recognizes that some School Department business expenses involve initial payment by a school system employee or a School Committee member and that such expenses may qualify for reimbursement.  The purpose of this policy is to promote financial accountability by requiring prior authorization of expenditures and the establishment of procedures for the reimbursement of expenses.

Authorization

All employee expenses to be reimbursed must be pre-approved by the employee’s supervising administrator.

All School Committee member expenses to be reimbursed must be approved by the School Committee prior to the member’s incurring the expense.

Expenses to be reimbursed may include transportation, lodging, registration fees, required materials, parking fees and other reasonable and necessary School Committee business-related expenses.

Reimbursement

All requests for reimbursement must be itemized on an official Kittery School Department form.  Receipts for reimbursable expenses must be attached to the reimbursement form.

Automobile travel will be reimbursed at the current mileage rate approved by the School Committee.  Reimbursement for commercial transportation will be based on coach/economy fares.  Receipts are necessary for reimbursement for airfare.

When circumstances dictate that a rental car is necessary and/or the most practical approach to travel, the least expensive car that will meet the purpose should be rented.

Unapproved Expenses

District employees and School Committee members who incur expenses that have not been approved in advance as required by this policy will be personally accountable for such expenses.

Establishment of Reimbursement Procedures

The Superintendent/designee will be responsible for developing a schedule of reimbursement rates for School Department business expenses including those expenses requiring advance approval and specific rates of reimbursement.  The Superintendent/designee shall also develop procedures to address methods and times for submission of requests for reimbursement.

Adopted:        April 28, 2009

Revised:        August 2, 2011

Cross Reference: BIB – School Committee Member Development Opportunities