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).