The District may secure and maintain credit cards for actual and necessary business expenses incurred by Board of Directors, administrators, and other employees in the performance of their duties.
Board members, administrators and other employees using a District credit card must submit detailed documentation in addition to a credit card receipt indicating the date, purpose and nature of the expense for each claim item. Failure to provide proper receipts shall make the expense a personal expense. Personal expense shall be reimbursed to the District no later than ten (10) working days following use of the District’s credit card. In exceptional circumstances, the superintendent or designee and Board may allow a claim without proper receipt. However written documentation explaining the exceptional circumstances shall be maintained as part of the District’s record of the claim.
It shall be the responsibility of the superintendent to determine whether the school district credit 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 card use by the superintendent and the Board is for appropriate business.
The superintendent shall be responsible for developing administrative regulations regarding actual and necessary expenses and use of a school district credit card. The administrative regulations shall include the appropriate forms to be filed for obtaining a credit card.
Legal Reference: Iowa Constitution, Article III, 31. Iowa Code 279.8, .29, .30 (2005).
218 I.A.C. 12.3 (1).
Cross Reference: 216.3 Board of Directors Compensation and Expenses
401.7 Employee Travel Compensation
Approved August 13, 2007
Reviewed December 9, 2019
Revised July 9, 2007