830.10 – Credit Cards
Employees may use school district credit cards for the actual and necessary expenses incurred in the performance of work-related 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 the professional development of the 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 will make the expense a personal expense. Personal expenses shall be reimbursed to the school district no later than ten (10) working days following the use of the school district’s credit card. In exceptional circumstances, the 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. School staff using the credit card must initiate a purchase order per the process outlined in Policy 803.2.
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. The superintendent may maintain a school district credit card for actual and necessary expenses incurred in the performance of the superintendent’s duties. The transportation director may maintain a school district credit card for fueling school district transportation vehicles in accordance with Board policy.
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 school business.
The superintendent shall be responsible for developing administrative regulations regarding actual and necessary expenses and the use of a school district credit card. The district’s credit card will be kept secure in the District Office by the School Business Official when not in use.
Date of Adoption: May 16, 1994
Legal References: Iowa Constitution, Art. III, 31; Iowa Code 279.8, .29, .30 (1993) 281 I.A.C. 12.3(1)
Reviewed & Revised: January 9, 1995; February 7, 2005; January 18, 2010; June 27, 2016