Boise Independent School District 2007-08

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Boise Independent School District 2007-08 TRAVEL PROCEDURES
To be eligible for reimbursement, all travel for District employees must 1) be properly authorized 2) be
actually incurred 3) be necessary for fulfilling the responsibility of the department and 4) be conducted in the
most economical manner for the District. Official travel by Boise Independent School District employees must
be approved in advance. Each employee MUST complete the Travel Request Form prior to traveling.

The Boise Independent School District requires all travel to be properly documented not only for
accountability purposes, but also to protect the employees from having travel reimbursements being considered
taxable. The IRS divides travel reimbursements into two categories (accountable and nonaccountable). All
travel payments made under a nonaccountable plan are considered income to the employee and are therefore
subject to state and federal withholding. Travel paid under an accountable plan is considered to be a
reimbursement and is not considered income as long as the employee can substantiate all expenses incurred by
reporting and submitting proper documentation to the employer in a timely manner. The Boise School District
has an accountable plan so the reimbursements are not taxable to the employee.


I. IN-DISTRICT TRAVEL In-district travel is defined as travel within the school district or the immediate vicinity. (No overnight
travel is reported in this category.) This type of travel is usually submitted on the district mileage form. The traveler will use the most economical and practical mode of travel from the standpoint of time, cost
and standard travel route. The supervisor is responsible for this determination. Exceptions must be
fully explained and approved by the supervisor. Reimbursement will be made at the standard mileage rate for travel within the District to conduct
official business. This includes required travel from one District building to another, travel to required
meetings, and home visits. This does not include travel from your home to your place of work. The
school district has prepared a district mileage grid that shows mileage from various school buildings.
This mileage grid may be obtained from the district accounting office or via the school districts
website. Claims for mileage expenses to conduct official business while in route between home and office
should only be submitted for the mileage that exceeds the usual home to office mileage.

Reimbursement for required travel when an employee leaves directly from home and returns home
without going to the employees office will be the lesser of: a. the distance between the employees home and travel destination, or
b. the distance between the employees office and travel destination. In-District travel must be documented by the employee on a Required Mileage Record form. (These
forms can be accessed on our website at www.boiseschools.org) The employee must record the date,
the number of miles traveled, and the reason for the trip on the form. The Required Mileage Record form must be approved by the immediate supervisor. In-District travel will be reimbursed at the federal
standard mileage rate. All employees are required to submit mileage reimbursement requests monthly.

II. TRAVEL TO PROFESSIONAL CONFERENCES/MEETINGS
NOTE: THE FOLLOWING APPLIES WHEN THE EXPENSES FOR THE CONFERENCE
ARE TO BE COMPLETELY REIMBURSED BY DISTRICT FUNDS: 1. Travel for all certified and classified staff must be approved by the appropriate budget officer
and submitted to the correct travel coordinator (list on last page) for processing. This is done by
filling out a Travel Request Form. The travel coordinator will review the form for
compliance to travel procedures, make any necessary reservations and forward it to the Deputy
Superintendent for final approval. Travel Request Forms for principals must be approved by
the Area Director and the Deputy Superintendent. If approved, the request is sent to accounting
to be process and filed until after the conference. (NO reimbursements for airline tickets,
registration, or hotel deposits will be made without a completed and approved Travel Request
Form.)
2. Requests for direct payment of airline tickets, registration, and hotel deposits must be submitted by preparing a Direct Pay (Form 103) and submitting it for proper approval. (Please allow adequate time to process the request, produce the check and mail it to the conference registration within the time frames required for registration.)
4. A travel advance will be issued, if requested, approximately two weeks before the conference.
Any request not received in Accounting 2 weeks prior to the conference date will not be issued
an advance amount. The advance is for 90% of the expenses not prepaid by the District. A
travel advance will only be issued if the advance exceeds $100.00. All travel advance checks
will be mailed to the employees home address. Be sure to write the correct home address on
all travel request/reimbursement forms.
5. A Travel Expense Claim must be completed immediately upon returning from the conference
and submitted for approval within five days of the completion of the conference. If the Travel
Expense Claim is not received within 5 days, a email will be sent to the employees school
email address informing the employee that the advance amount will be treated as wages and
taxes will be paid on the amount and the employee will no longer be eligible for further
advances. The amount will also be reported on your W-2. All expenses must be documented. Lodging: Original receipts showing the dates of the stay at the establishment and the amount
charged per day, plus the tax, if any, must be submitted. (Credit card receipts are not acceptable
documentation). The district will not pay for extra items added to the lodging bill such as
phone calls, health facility fees, meals, movies, and other incidentals. Airfare: Original receipt (usually marked passenger receipt in ticketed booklet) must be
submitted. (Credit card receipts are not acceptable documentation.) Air travel allowance is
limited to coach fare.

Meals: Meals are reimbursed on a standard amount per day. The amount is based on the Federal Per Diem Rates published annually. These rates are may be accessed on the internet at http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentId=17943&contentType=GSA_BASI
C . Meal reimbursement will be based on the number of days the employee is away form his/her
normal workstation. If meals are included in the conference registration fees, the amount for
the meal must be deducted from the amount of the standard reimbursement for that day. Meal
reimbursement will not exceed the daily per diem rates. Reimbursement of meal costs for partial days of travel will not exceed 20% of the daily
allowance for breakfast, 30% for lunch and 50% for dinner. Reimbursement for breakfast will
be allowed only if the departure is earlier than 7 a.m. Reimbursement for dinner will be allowed
only if the return to home or office is later than 7:00 p.m. The District is aware that employees
are now required to be at the airport 1 hour prior to flight departure, therefore you are allowed to
include that hour in the time you leave when calculating partial meal allocations.

Because all meals are reimbursed based on the standard per diem, you are not authorized to use
your District issued procurement card to purchase meals in travel status. Transportation: If a private car is used to reach the conference location, the number of miles
must be clearly documented. The reimbursement is based on the standard mileage rate times the
number of miles. Distances from cities must be calculated using the Rand McNally Atlas
mileage charts or the State of Idaho mileage chart published by the Idaho Department of
Transportation. In no instance will the amount of the reimbursement exceed the cost of an
airline coach ticket. This reimbursement is made only to the individual who drove the vehicle.
(Do not split amounts for mileage among several employees. If more than one employee travels
by car, the amount reimbursed will not exceed the cost of the appropriate number of coach
airline tickets.) The school district will pay the lesser of the actual mileage rate or the cost of the airline ticket in
those instances in which the employee elects to use a personal vehicle in lieu of airline travel.
The additional time needed for automobile travel is to be charged to annual leave and meals and
lodging will be allowed within the time frame that would have been necessary for air travel.
The traveler must clearly document the cost of the airline ticket verses the cost of choosing to
travel by personal vehicle. The standard mileage rate is based on the Federal Per Diem Rates set annually. The 2007-08
mileage rate is 48.5 cents per mile. Registration fees: A receipt must be obtained and submitted with the Travel Expense Claim
if the employee pays for the registration with personal funds.

Miscellaneous expenses: Cab fare or bus fare to and from airports, hotel, or as otherwise
required is reimbursed. Cab fare is authorized if there is no other reasonable transportation
available. Other expenses as required should be explained and properly supported by
receipts or other documentation. Personal expenses, such as personal telephone calls, are to
be paid by the employee.

If the travel advance exceeded the actual expenditures, a check made payable to the Boise School District should accompany the Travel Expense Claim, which is completed once the
traveler returns. If a balance is due to the employee, a check will be mailed to them following
the receipt of the approved Travel Expense Claim in the Accounting Department.

III. TRAVEL COORDINATORS/AUTHORIZED PERSONNEL TO CHARGE PLANE TICKETS

The district authorizes limited staff to charge plane tickets in the districts name. The following staff
are the only people authorized to charge airline tickets to District accounts. Other employees may
inquire regarding the times for various flights, but the ticket purchase must then be authorized by one of
the following individuals. Please be sure that when you authorize air travel for any employee you
ensure they process their tickets through the appropriate person.
Karen Fox Board of Trustees Debbie Guidicelli Area Director (Boise High Area) Debbie Guidicelli Area Director (Borah High Area) Tina Wyant Area Director (Capital High Area) Tina Wyant Area Director (Timberline High Area) Peggy Moore Food Service Leann Perry Staff Development, Supervisors Shelly Wilde Coordinators, Certified and Noncertified Personnel Melissa Wilson Health Services Kris DeLaune Counselors, Social Workers Sharon Hutton Federal Programs Debbie Zarkos Occupational Education, Carl Perkins Grant Mary Kolbet Psychologists The District pays for the lowest available coach airfare. Please be sure you ask the travel agent to quote
the rate for Southwest Airlines when you inquire for rates. Be sure to include in your travel estimates
the reservation processing fee charged by travel agents. An employee may choose to purchase their
own plane ticket via the internet. If the employee does charge the ticket to their own personal credit
card, the amount paid must be less than what the district would have paid by purchasing through the
districts travel agent. The employee must submit proof of payment and a passenger ticket receipt in
order to be reimbursed for any personal plane ticket purchases.
IV. PARTIAL PAYMENTS FOR TRAVEL Employees that are not going to be fully reimbursed for attending a conference are still required to
submit all travel forms and proper documentation showing the costs incurred and the amount to be paid
by the district. The administrator responsible for authorizing and approving the travel must document
on the Travel Request Form and on the Travel Expense Claim the maximum limit that should be
reimbursed to the employee.
V. ACCOUNTING CODES All Travel Request Forms and Travel Expense Claims should have the proper accounting charge
codes identified prior to submitting the forms for approval. NOTE: THE ADMINISTRATOR APPROVING THE TRAVEL IS RESPONSIBLE FOR
ENSURING THE STAFF UNDERSTAND AND ADHERE TO DISTRICT PROCEDURES.
H:\Travel\Travprocedures.doc Boise Independent School District 2007-08 FOOD AND BEVERAGE REIMBURSEMENT PROCEDURES
In order for food and beverage costs to be reimbursable the following guidelines must be met:

1. REFRESHMENTS
a. The meeting or training session has a formal written agenda. b. The meeting or training session has an intended duration of three (3) hours or more. c. There are five (5) or more attendees. d. The total per attendee cost of the refreshments, per refreshment break, will not exceed $6.00,
which is the allowable partial day per diem amount established for breakfasts.
2. MEALS
a. The meeting or training session has a formal written agenda. b. Location or scheduling conflicts do not lend themselves to a meal recess. c. The meetings business is furthered by speeches, presentations or interpersonal exchange that
would not normally occur on a daily basis. d. The meeting or training session has an intended duration of two and a half (2 1/2) hours or
more. e. There are five (5) or more attendees. f. The per attendee cost of the meal does not exceed the allowable partial day per diem
reimbursement. Lunch would be reimbursed at $9.00 per attendee. 3. REGULARLY SCHEDULED STAFF MEETINGS
a. Regularly scheduled staff meetings or department-sponsored social gatherings shall not qualify
for refreshment provisions unless such meetings occur no more than monthly. A written agenda
for the meeting is required. 4. CEREMONIES, DEDICATIONS, OPEN HOUSES AND NON-DISTICT KEY COMMUNITY
EVENTS.
a. Reasonable expenses associated with public ceremonies, events and / or dedications are
permitted provided that the events have been authorized. 5. MEETINGS, STUDY SESSIONS AND TRAINING SESSIONS
a. Whenever possible District business should be transacted during the normal working day.
There may be instances where a meeting, study session or hearing continues through normal
mealtime hours and serving a meal facilitates the continuance of the session with minimum
disruption. When this happens, the purpose of the meeting and a listing of all attendees must be
submitted with the claim for payment. 6. RELATIONS WITH VENDORS
a. District employees must adhere to District Policy #7360 and Idaho Code 18-1359 when dealing
with vendors. District officers and employees may not solicit, accept or receive a pecuniary benefit as payment for services, advice, assistance or conduct customarily exercised in the
course of their official duties. b. This prohibition shall not include trivial benefits not to exceed a value of fifty dollars ($50.00)
incidental to personal, professional or business contacts and involving no substantial risk of
undermining official impartiality. Gift certificates should not be accepted from any vendor in
excess of the $50.00 value.
c. District personnel should refrain from doing any type of business with family members.
Purchasing decisions should not be influenced by friendship or other personal relationships.
Business is to be conducted honestly, openly and with integrity.
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