401.10 - School Credit Cards

The school district may maintain a school district credit card for actual and necessary expenses incurred by employees and officers in the performance of their duties.  Actual and necessary expenses incurred in the performance of work-related duties include, but are not limited to, fuel for school district transportation vehicles used for transporting students to and from school and for school-sponsored events, payment of claims related to professional development of the Board of Directors (Board) and employees, and other expenses required by employees and the Board in the performance of their duties.

Employees and officers using a school district credit card must submit a detailed receipt in addition to a credit card receipt indicating the date, purpose and nature of the expense for each claim item.  Failure to provide a proper receipt shall make the expense a personal expense.  Personal expenses shall be reimbursed to the school district no later than ten working days following use of the school district’s credit card.  In exceptional circumstances, the Superintendent of Schools (Superintendent) or Board may allow a claim without proper receipt.  Written documentation explaining the exceptional circumstances shall be maintained as part of the school 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 of Directors (Board) to determine through the audit and approval process of the Board whether the school district credit card use is for appropriate school business.

 

 

Legal References: 
(Code of Iowa)
Chapter 279.8, 279.29, 279.30 281 I.A.C. 12.3(1)

Date of Adoption:                                                      
March 14, 1994                                                          

Date of Review:
September 19, 2011
May 14, 2018

July 10, 2023 (CHANGE OF # FROM 803.3 to 401.10)