DLC - Expense Reimbursement
Code: DLC
Adopted: 8/13/97
The Board recognizes that certain expenses are incurred by district employees in carrying out authorized duties. The Board approves the payment and/or reimbursement of such necessary and reasonable expenditures as outlined in the attached administrative procedures.
Legal Reference(s)
ORS 294.155
ORS 332.107
OAR 581-022-1660
Internal Revenue Code, 26 U.S.C. Section 162; 26 CFR 1.162-1 (2001).
Internal Revenue Service Travel, Entertainment, Gift and Car Expenses (IRS Publication 463)(2000).