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. School district credit cards may be issued and/or made available to employees and officers only for the time period and purpose for which they are needed. The school district’s administration, in consultation with the board, will determine which employees and officers will be issued and/or provided use of school district credit cards and the time period that they are needed. Prior to issuing and/or providing use of a school district credit card to an employee or officer, the employee or officer will be instructed regarding the use of school district credit cards and they will provide a written acknowledgement that they understand their responsibilities in regard to the use of school district credit cards. Employees and officers will turn school district issued and/or provided credit cards back to the school district at the end of the time period for which they have been issued and/or provided or upon separation of employment. Use of school district issued credit cards is a privilege and the superintendent may withdraw the privilege of using school district issued credit cards at any time.
Employees and officers 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 for transporting students to and from school and for school-sponsored events, payment of claims related to 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, the amount, the items purchased, and the nature of the expense for each claim item. Failure to provide a proper receipt shall make the expense a personal expense. 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.
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.
Failure to adhere to the credit card policy and regulations may subject an employee to disciplinary action up to and including termination of employment.
Reviewed: 11-14-94, 11-11-97, 10-11-99, 10-14-02, 10-10-05, 12-15-08, 03-12-12, 12/14/16