Accounting Procedures Handbook

21 TRAVEL AND OTHER EMPLOYEE EXPENSE PAYMENTS I. OVERVIEW A significant part of this section of the manual pertains to Travel Card related employee expenses/payments. The Purchasing Department is primarily responsible for coordinating the issuance and destruction of Travel Cards, establishing reports and administrative training, and serving as the liaison between the Board and the card-provider. Accounts Payable is generally responsible for coordinating, processing and monitoring all disputed purchases, credits or billing errors. Both groups also perform other related Travel Card procedures as described below in Sub-Section III (Procedures). The Board of Education uses an “Accountable Plan” to account for employee reimbursement of expenses incurred in connection with services performed for official Board of Education business. The Board’s travel and mileage reimbursement guidelines are designed to establish fair and consistent treatment to all employees when traveling for official WCPS business. These guidelines apply to air travel, lodging, meals and any miscellaneous expenses that are incurred during approved travel. These guidelines apply to full and part time employees of the Board of Education. All travel, with the exception of Board members, Superintendent of Schools, Assistant Superintendents and Directors, must be approved by the Department Director. The purchase of personal items with the Travel Card are prohibited. Personal items include alcoholic beverages, pay per view movies, health club charges, laundry charges, room service, valet parking, etc. Mileage reimbursement to employees of the Board of Education using their personal vehicles for approved travel to assigned duties will be paid at the rate approved by the Internal Revenue Service. Meals and other approved actual expenses will be reimbursed up to the maximum amount established by the travel and mileage guidelines. II. CONTROL OBJECTIVES • To ensure travel and other employee expense payments are for approved purposes in accordance with Board established policies and guidelines; and properly authorized, recorded and processed. • To establish equitable standards which will provide consistent and fair treatment to all employees performing directed travel of an official nature. • To establish guidelines for ground and air travel, lodging, meals and miscellaneous expenses that may be incurred while on WCBOE business. It also establishes guidelines for the approval of travel and use of WCBOE’s Travel Cards. • To promote the prudent use of public funds as employee reimbursements are not intended to be employee compensation or an employee benefit program. • To ensure the travel and mileage reimbursements continue to qualify as an IRS “Accountable Plan”. III. PROCEDURES See Section 23, Appendices for WCBOE Travel Policy and Procedures