Coeur d'Alene School District Travel Regulations

Finance Procedures ~ Travel Regulations

Any person on official travel for Coeur d'Alene School District 271 is expected to familiarize themselves with the following travel regulations. These regulations apply to any person traveling for the district and to all funds administered by the district.

Why do we need travel regulations?
Coeur d'Alene School District 271 requires all district-related travel to be properly documented not only for accountability purposes, but also to protect employees from having travel reimbursement being considered a taxable fringe benefit.

Liability
Pre-approval of travel is in the employee's interest as it can be used in the case of accident to verify that he/she was in fact traveling on school district business and is therefore covered by school district insurance.

Internal Revenue Service regulations
The IRS has strict regulations governing employer payments of employee business expenses. The IRS divides employee expense reimbursements into two categories: accountable plans and non-accountable plans. Travel expense paid under an accountable plan is considered to be a reimbursement and is not considered income as long as the employee can substantiate all expenses incurred by reporting and submitting proper documentation to the employer in a timely manner and expenses do not exceed IRS recommendations. District 271 developed its travel procedures to ensure compliance with the requirements of having an accountable plan.

All travel must be pre-approved
To be eligible for reimbursement, all district travel must be properly authorized, actually incurred, necessary for fulfilling a responsibility to the district, and conducted in the most economical manner for the district. All travelers must complete a Travel & Expense Reimbursement Claim prior to traveling outside the district on official business. The traveler's principal/budget administrator and the district's chief financial officer or treasurer must approve and sign the claim prior to travel. Administrators cannot approve their own travel or mileage reimbursements; their immediate supervisor must sign their claim before they route it to Finance for approval.

IMPORTANT DUE DATES

Travel
Appropriately completed and approved travel claims and travel-related purchase orders must be received in Finance no less than 10 calendar days prior to travel..

Mileage
All travelers claiming district mileage reimbursement are required to submit their mileage statements to Finance by the 10th of the month after the end of the calendar quarter it was incurred in (see chart below).

Date Mileage Incurred

Mileage Statement Due Date

January-March April 10

April-June July 10

July-September October 10

October-December January 10

TRAVELING OUTSIDE THE DISTRICT

Travelers are considered to be traveling outside the district when the travel destination is more than 75 miles from the district's Administration Center or when an overnight stay is required (exception-please see Activity Mileage Statement). Whenever travelers travel outside the district, they must ALWAYS obtain prior approval by submitting a Travel & Expense Reimbursement Claim, even if they are not requesting any reimbursement for travel expenses.

Purchase orders
Travel-related items, including lodging and registration should be obtained through a purchase order (PO). Using a PO provides proof of the district's tax-exempt status. If the vendor requires payment in advance or upon arrival at the event, a check will be issued to the vendor and given to the traveler prior to the travel date; providing the traveler has submitted the proper forms to Finance 10 days in advance. Also, remember to record the PO number used for each travel item on the appropriate line of the travel claim.

Travel & Expense Reimbursement Claims
It is the responsibility of the traveler to ensure they are using the current district Travel & Expense Reimbursement Claim. For those interested, there is a new, optional online travel claim that may be used in conjunction with a purchase order. Contact your Assistant Treasurer or the Accounts Payable Department for details.

Important: Please note that whenever a Travel & Expense Reimbursement Claim is required, the traveler must also complete a Professional Leave Form (see Page 13 under Payroll Procedures). Reimbursement for travel will not be issued until Payroll has received the traveler's properly completed Professional Leave Form.

At least 10 calendar days prior to travel, travelers complete the top half of the travel claim (name, school, budget code to be charged, purpose of trip, estimated expenses, and the travel advance amount requested, if any), and sign in the traveler's signature box to accept the terms of the travel advance authorization, if applicable, and verify their estimated expenses. The claim is routed to the appropriate budget administrator first and then to Finance for approval. Submitting it to Finance first will result in the claim being returned to the sender. Administrators cannot approve their own travel claims or travel-related POs; these must be approved by their immediate supervisor (or supervisor's designee) or the budget administrator responsible for their travel funds.

After pre-approving the travel claim, Finance will retain the white copy and return the yellow/pink copies to the traveler to use to submit their actual expenses after travel. Travelers are authorized to book air fare purchases or any other travel arrangements that obligate district funds only after receiving the pre-approved travel claim (yellow/pink copies) back.

Claims are due in Finance within 10 calendar days after the trip. Travelers must submit their actual travel expenses with receipts to Finance. Travelers will complete the bottom half of the travel claim to record and total their actual expenses, compare them to any advance funds they may have received, and indicate whether funds are owed to the traveler or if the traveler owes the district. If the traveler owes the district, payment must accompany the yellow copy of the claim. The traveler signs the claim again at the bottom to verify their actual travel expenses. If their actual expenses exceeded their estimated expenses by 25% or more, their budget administrator must sign on the yellow copy to approve the higher cost of travel. All travel expenses, except meals, must be documented with itemized receipts (showing exactly what was purchased) attached to the travel claim to be eligible for reimbursement. Please note that all receipts for items purchased via POs (registration, etc.) are also to be received in Finance within 10 days after the trip. Credit card statements are not acceptable documentation; actual itemized receipts showing what was purchased are required. Reimbursement will not be made for incidentals (laundry, entertainment, liquor, newspapers, toiletries, honor bar, room service); incidentals must be paid by the traveler. Route the completed yellow and pink copies of the claim with the appropriate attachments to Finance. Finance will return the pink copy to the travel budget administrator after verification of final expenses.

Travel advance = payroll advance
If the estimated cost of an approved trip exceeds $300, School District 271 extends the privilege of a 90% travel advance to its employees or individuals traveling on behalf of the district. TO RECEIVE AN ADVANCE, TRAVELERS MUST REQUEST IT ON THEIR TRAVEL CLAIM, CHECK THE BOX, SIGN THE TRAVEL ADVANCE AUTHORIZATION, AND FILL IN THE DOLLAR AMOUNT REQUESTED. A travel advance may be denied if the traveler has any travel advances in delinquent status. When the appropriate forms have been submitted at least 10 calendar days before travel, checks for travel advances and travel-related items (lodging, etc.) will be issued on the regular check run prior to the departure date.

Travel advance authorization
Repayment of unsubstantiated travel advance funds to the district is the responsibility of the traveler. If the district does not receive proper documentation within 10 calendar days of the end of the authorized travel, the district will exercise its option to recover the advance through payroll deduction, as authorized by the traveler when signing the travel advance authorization printed on the travel claim. The deduction will be made only after Finance has given notice to the traveler via e-mail and provided an additional 10-calendar-day period for the employee to provide proper documentation that will substantiate any travel advances. If a payroll deduction is necessary, no future travel advances will be granted to that traveler.

Mileage reimbursement
Driving vs. flying
The district will only reimburse travelers for the most economical method of travel. Travel to regional metro areas served by major airlines, such as Boise, Seattle, Portland, and Salt Lake City, is usually less expensive by air rather than by ground. Travelers choosing to drive to these metro areas may receive limited reimbursement (e.g., the price of advance air fare) on their travel claims unless the higher cost of driving is approved by Finance prior to travel and a justification for the higher expense is attached to their travel claim. If an employee uses their own vehicle as ground transportation for pre-approved, out-of-district travel, the number of miles traveled must be clearly documented on the travel claim. Reimbursement is calculated by multiplying the current Board-approved mileage rate times the number of miles driven.

Air fare
Air fare purchases are limited to coach fare. When travelers would like to purchase air fare with their personal credit card over the internet, pre-approval (via an approved travel claim) from their travel budget administrator and Finance is required prior to making the purchase. Internet air fare purchases are the sole property of the traveler and the traveler must assume the risk associated with such a purchase (cancellations, date changes, etc.) The district cannot reimburse travelers for air fare purchased but not used or credit card interest accrued on the purchase. Reimbursement is contingent upon submission of a receipt showing the traveler's name, travel dates and cost with their travel claim. Change fees will only be paid by the district when the change in travel plans is dictated by the district to the traveler.

Car rental
Car rental expenses must be pre-approved by the budget administrator and Finance on a travel claim. Itemized receipts showing what was purchased are required. Credit card statements showing only the total charged amount are not acceptable.

Lodging
Lodging should be purchased using a PO. Itemized lodging invoices (showing detail of room charge, etc.) given to the traveler at the end of their stay must be attached to the PO and submitted to Finance. District funds will pay for the official traveler only. However, travelers are encouraged to share lodging with another district traveler in order to take advantage of any double occupancy rate. Incidentals must be paid by the traveler prior to checking out.

Meals
Based on board policy, reimbursement for meals will be made up to a maximum of $26 per day for in-state travel and $30 per day for out-of-state travel, and up to the following limits per meal, including tax and tips:

Travel Time Table

Meal
In-State
Travel

Out-of-State
Travel

Breakfast $6 $7

Lunch $6 $7

Dinner $14 $16

As shown below, the departure and return time* of the trip dictates which meals are reimbursable when en route.

Day of Departure Reimbursable Meals

Before 7:00 a.m. Breakfast, lunch, dinner

From 7:00 a.m. to 3:00 p.m. Lunch, dinner

From 3:01 p.m. to 8:00 p.m. Dinner

Day of Return Reimbursable Meals

At or after 8:00 a.m. Breakfast

At or after 2:00 p.m. Breakfast, lunch

At or after 7:00 p.m. Breakfast, lunch, dinner

*Departure and return times are to be calculated from leaving and returning to the "in-district" area (defined as within a 75-mile radius of the district's Administration Center). For instance, if a traveler's flight departs Spokane airport at 4:15 p.m. and arrives back at the airport at 6:25 p.m. on the return flight, those are the times to be listed on the travel claim.

Meal reimbursement for student travel
The maximum reimbursement amount for student meals is $6 per meal or $18 per day. Student meal allowance is based on the same travel times as for staff (see Travel Time Table under Meals).

Ground transportation (taxis, limousines, buses, toll fees)
Reimbursement will be made only for travel to and from airports, and between the lodging and meeting sites when they are different. Reimbursement is contingent upon submission of itemized receipts showing what was purchased attached to a travel claim. Credit card receipts or statements showing only the total charged amount are not acceptable.

Parking
Reimbursement is contingent upon transmittal of actual receipts showing dates of parking service attached to a travel claim.

Registration
Registration should be obtained via a purchase order. If the vendor requires payment prior to the event, the traveler may use the PO (with a copy of the registration form attached) to request a special check. When registration is paid before the event, a receipt for payment should be returned to Finance after the event.

Rebates
Any rebates (cash or complimentary services) resulting from the district's payment of expenses shall be returned to the district.

IN-DISTRICT TRAVEL
In-district travel is defined as travel within the school district or within a 75-mile radius of the district's Administration Center and no overnight stay is required. Reimbursement will be made at the standard IRS mileage rate for travel within the district to conduct official business where other compensation does not exist. This includes required travel from one district building to another, travel to required meetings, and home visits. Travel from a traveler's home to their place of work is not reimbursable.

Claims for mileage expenses to conduct official business while en route between home and office should only be submitted for the mileage that exceeds the usual home-to-office mileage.

Reimbursement for required official travel when a traveler leaves directly from home and returns home without going to the traveler's office will be the lesser of:

1. The distance between the traveler's home and travel destination, or
2. The distance between the traveler's office and travel destination.

Mileage statements

In-District Mileage Statement
In-district travel is to be reported on an In-District Mileage Statement. Travelers must use the current District 271 School Mileage Chart to calculate the distance traveled between district buildings. The traveler must record the date, the number of miles traveled, and the purpose of each trip on the mileage statement. The mileage statement must be approved by the traveler's immediate supervisor and then by Finance. The Mileage Statement should be routed to Finance for approval and reimbursement.

Meals are not reimbursed when traveling in-district, except lunch under the following circumstances:

1. Traveler is attending a one-day workshop/meeting within the 75-mile radius;
2. Lunch is not provided; AND
3. Traveler submits a receipt attached to the mileage statement with the establishment's name printed or stamped on it showing the date, time, names of items purchased (i.e., chicken sandwich), and amount of reimbursement requested. If an establishment does not normally provide this type of receipt, the traveler must ask for one. Credit card receipts are not acceptable because they do not identify what was purchased.

(Note exception: Meals purchased within the boundaries of the Coeur d'Alene School District are not reimbursable.)

Activity Mileage Statement
Activity-related travel is defined as required travel relating to a school activity and must be reported on the Activity Mileage Statement. Activity travel must be within a 200-mile radius of the district's Administration Center. Meal reimbursement may be claimed on this form, providing the proper receipts are attached (see #3 above).

All Mileage Statements
All travelers claiming mileage reimbursement are required to submit mileage statements at least once per calendar quarter (every three months). Approved mileage statements must be received in Finance within 10 calendar days after the end of the calendar quarter that the mileage was incurred (see following chart) to be eligible for reimbursement.

Date Mileage Incurred Mileage Statement Due Date

January-March April 10

April-June July 10

July-September October 10

October-December January 10

Mileage reimbursement checks are issued in the 1st and 3rd week of each month during the regular check runs.

Questions?
If you have any questions regarding these procedures or need more information, contact the Accounts Payable department in Finance.

Finance Procedures

Please send comments to: Barbara King
Last Modified 10/22/2008