402.7 - Employee Credit Cards

Employees 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 used 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, purpose and nature of the expense for each claim item.  Failure to provide a proper receipt will make the employee responsible for expenses incurred.  Those expenses are reimbursed to the school district no later than ten working days following use of the school district’s credit card.  In exceptional circumstances, the superintendent or board may allow a claim without proper receipt.  Written documentation explaining the exceptional circumstances is maintained as part of the school district’s record of the claim.

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.  The superintendent may maintain a school district credit card for actual and necessary expenses incurred in the performance of the superintendent’s duties.  The transportation director may maintain a school district credit card for fueling school district transportation vehicles in accordance with board policy.

It is the responsibility of the superintendent to determine whether the school district credit card use is for appropriate school business.  It is 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.

If an employee or officer uses a school district credit card for personal purchases/transactions in violation of this policy, the cost of such purchases/transactions will be the financial responsibility of that employee or officer and the employee or officer will be expected to reimburse the district for the full amount of the unauthorized purchase/transaction.  In addition to financial responsibility for any purchases/transactions an employee makes with a company credit card in violation of this policy, such actions may result in revocation of card privileges and/or disciplinary or other legal action, depending upon the severity and nature of the offense.

Approved:  July 25, 2018      
Reviewed: February 14, 2022     
Revised: March 14, 2022