EXPENSE REIMBURSEMENTS

District expenses should be paid directly by the District to avoid reimbursements, whenever possible. The Smithfield School Committee recognizes that some District business expenses, however, involve initial payment by a school system employee 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 activities to be reimbursed must be pre-approved by the employee’s supervising administrator. In the case of School Committee member activities to be reimbursed, such activities must be approved by the School Committee prior to the member’s incurring the expense. Employees are expected to follow appropriate purchasing procedures utilizing purchase orders in advance of purchases. Expenses to be reimbursed may include transportation, lodging, registration fees, required materials, parking fees and other reasonable and necessary District business-related expenses. 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. When circumstances dictate that airfare and/or hotel stay is necessary, the least expensive options that will meet the purpose should be applied. Evidence of researched options may be requested. Please refer to the District travel policy for acceptable reimbursement requests for travel.

Reimbursement Procedure

Personnel who incur expenses in carrying out their authorized duties will only be reimbursed upon submission of properly filled out and approved vouchers and such supporting receipts as are required by the Director of Finance. These submissions must be completed as soon as possible and not more than one month after expenditures are made. Credit card receipts that lack itemized details will not be accepted. No reimbursements will be made for taxes paid, except for hotel and meal taxes. Reimbursement for the use of private vehicles shall be at the standard mileage rate set by the IRS. However, a monthly travel stipend, in an amount established by the Committee, will be paid to the Superintendent, Assistant Superintendent, and others authorized by the Committee who are required to travel regularly within and outside the school system on official business. Copies of boarding passes are necessary for reimbursement for airfare.

Unapproved Expenses

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

ADOPTED: December 3, 2018