DLC - Expense Reimbursement

Code: DLC
Adopted: 8/13/97, 7/13/22

The Board recognizes that certain expenses are incurred by district employees in carrying out authorized duties.  The district will reimburse employees for authorized expenses incurred for professional growth and/or job requirements in accordance with administrative regulations developed by the superintendent and consistent with Internal Revenue Service requirements.

END OF POLICY

 

Legal Reference(s)

OAR 581-022-2260

I.R.C. § 162 (2006); Business Expenses, 26 C.F.R. 1.162-1 (2006).
INTERNAL REVENUE SERVICE, PUBLICATION 463: TRAVEL, ENTERTAINMENT, GIFT AND CAR EXPENSES.