Board Policies


Adoption Date: May 14, 2008
Revision Date: Feb 24, 2014
3242AG - REIMBURSEMENT PROCEDURES FOR PROFESSIONAL DEVELOPMENT EXPENSES

Reimbursement Procedures for Professional Development Expenses

 

Meal Reimbursement

 

WHAT IS PAID:

  • Employees that have an approved professional development, and requested payment/reimbursement on the Professional Development Form, are entitled to reimbursement for those items listed on the form.  Items may include meals & tips (20% limit on tip), travel, registration fee, parking and hotel expense.   
  • The Corporation’s state tax-exempt form is typically accepted by most companies and should be provided, by the employee, at the time reservations or registration to conferences are made.  This would be true for restaurants and travel expenses as well.  (See sample number 4.)  Any charges for sales tax will be the responsibility of the employee. 
  • Reimbursement for meals (including tip) is limited to $30.00 per day, for both in state or out of state travel.  The daily limit is just that – a limit that can be spent that day.  It’s important for staff to take advantage of hotel amenities such as a free continental breakfast or when a lunch or dinner is included in the conference or professional development registration fee.  

WHAT IS NOT PAID:

§          Spouse’s meals are not reimbursed.  If an employee travels with a spouse, the spouse’s meal must be on a separate receipt.  This would also be true for items such as an airline ticket for a spouse

§         MCS does not reimburse alcoholic beverages.   

 

 

WHAT DOCUMENTATION IS NEEDED:

  • State Board of Accounts requires an itemized ticket or receipt that shows the food items ordered.  All claims, invoices, receipts, and accounts payable vouchers regarding reimbursement for meals and expenses for individuals must have specific detailed information of the names of all individuals for which amounts are claimed, including the nature, name, and purpose of the business meeting.  Credit card receipts or tear-off receipts filled in by hand that shows the total amount spent will not be accepted.  (See sample number 1 for acceptable and not acceptable receipts.)

 An Accounts payable Voucher Form 523 must be completed (see sample number 2) and an approved Professional Development Request Form must be attached.  When a professional development is more than one day and bills are submitted for more than one meal, an Expense

  • report form must be completed.  (See sample number 5.)  This form is designed to be used for meals and other expenses and must be attached to Accounts Payable Voucher form 523.
  • If reimbursement for room service is submitted, the receipt must detail the food purchased.  An amount on a hotel checkout sheet will not be accepted.
  • See Steps for Reimbursement.

 

Mileage Reimbursement

 

WHAT IS PAID:

  • Employees traveling to a seminar, meeting, or other authorized travel will be reimbursed for mileage.

 

WHAT DOCUMENTATION IS NEEDED:

  • An Accounts Payable Voucher Form 523 must be completed and an approved Professional Development Request Form must be attached.  Mileage reimbursement requires either actual odometer readings with beginning and ending readings (see sample number 3), or the use of an approved mileage chart.  (See sample number 6.)  Mileage is reimbursed at the approved IRS rate.  This rate changes per federal guidelines.  (See Board Policy 3242 for further instructions.)
  • See Steps for Reimbursement.

 

Other Reimbursements

 

WHAT IS PAID:

  • Employees that have an approved professional development form, and requested payment/reimbursement on the Professional Development Form, are entitled to reimbursement for those items listed on the form.  Items may include registration, parking fees, supplies, transportation such as a cab fare and lodging. 
  •  The Corporation’s state tax-exempt form is typically accepted by most companies and should be provided, by the employee, at the time reservations or registration to conferences are made.  This would be true for restaurants and travel expenses as well.  (See sample number 4.)  Any charges for sales tax will be the responsibility of the employee. 

 

WHAT DOCUMENTATION IS NEEDED:

  • State Board of Accounts requires an itemized ticket or receipt that shows any expenditure.  Credit card receipts or tear-off receipts filled in by hand (other than cab receipts) that show the total amount spent will not be accepted.  (See sample number 1).
  • An Accounts Payable Voucher Form 523 must be completed (see sample number 2) and an approved Professional Development Form must be attached.  When a Professional Development Form is more than one day and bills are submitted for more than one item, an Expense Report form must be completed.  (See sample number 5.)  This form is designed to be used for meals and other expenses and must be attached to Accounts Payable Voucher form 523.
  • See Steps for Reimbursement.

 

Steps for Reimbursement

 

  1. An Accounts Payable Voucher Form 523 must be completed with employee name, home address and the building where a payroll check is received.  (See sample number 2.)
  2. A complete description of each expense must be listed on the form or an Expense Report attached if the Professional Development Form is for more than one day and there are multiple receipts.  (See sample number 5.)
  3. Original itemized receipts must be attached.  (See sample number 1.)
  4. Attached a copy of the approved Professional Development Form.
  5. Sign the voucher.
  6. The building principal and/or program director will sign the voucher and assign an account number if necessary.
  7. Forward the voucher to Accounts Payable for processing.

 

It is expected that all expenditures will be of a “reasonable and justified” nature.  The corporation will not reimburse expenses that are considered excessive or extravagant. 

This page was last modified:
Feb. 24 2014